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ARTICLE · 30 OCTOBER 2012

Manitoba Introduces Retail Sales Tax On Insurance Contracts

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The province of Manitoba recently enacted legislation imposing a 7% retail sales tax on premiums payable on taxable insurance contracts, effective as of July 15, 2012.

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Mariam Al-Shikarchy
Mariam Al-Shikarchy
Laurie LaPalme
Laurie LaPalme
James Parks
James Parks
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The province of Manitoba recently enacted legislation imposing a 7% retail sales tax ("RST") on premiums payable on taxable insurance contracts, effective as of July 15, 2012 (the "Effective Date"). The new RST is payable by every person who enters into an insurance contract, if the person resides or carries on business in Manitoba, or if the insurance contract covers risks, perils or events in Manitoba. Taxable insurance contracts generally include group insurance contracts, insurance contracts on land, buildings or goods located in Manitoba and liability and credit insurance1.  Insurance contracts that relate to risks that may occur both inside and outside Manitoba will be taxable only on the portion that relates to Manitoba. While the Manitoba rules are to a large extent similar to those in Ontario, there are differences.

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