Manitoba calls its provincial sales tax retail sales tax (RST). The general rate is 7%, but some purchases are exempt. Basic groceries, qualifying children’s clothing, certain baby and medical supplies, and goods bought for resale are among the examples. Farm equipment can also qualify when its use and documentation meet the provincial rules. GST is a separate federal tax: an RST exemption alone does not decide whether GST is due. Manitoba’s summary and CRA’s supply guide explain the two systems.
Which purchases can be exempt from Manitoba RST?
These examples describe the provincial tax only. Check the specific item, buyer and intended use before removing RST.
| Purchase | When the RST exemption can apply | Practical example and records |
|---|---|---|
| Basic groceries and additional food | Basic groceries are exempt. Since July 1, 2026, the exemption also covers listed additional foods and drinks, subject to seller and sales exceptions. | A shopper buys potato chips at an ordinary grocery checkout: the expanded exemption applies. The additional-food exemption does not apply to restaurant or vending-machine sales, or a grocery-store food service counter whose sales cannot be paid at normal grocery checkouts. See Notice RST 26-01. |
| Children’s clothes and footwear | Eligible children’s sizes qualify if the item costs $150 or less. A larger size may qualify for a child aged 14 or under at the same price limit. | For a listed children’s size, no buyer certificate is required. For a larger size, the seller needs the buyer’s written age certification; a set normally sold together counts as one item. Check sizes and exclusions in Bulletin 001. |
| Baby and child supplies | The bulletin lists qualifying items designed for use with a child under 24 months, plus certain safety items and other listed exceptions. Diapers and specified toilet-training items qualify for children regardless of age. | A parent buying disposable diapers does not pay RST on the diapers; do not assume every baby-care product qualifies. See Bulletin 055. |
| Prescription drugs and medical supplies | Drugs dispensed on a practitioner’s prescription to the named individual for personal use are exempt. The medical bulletin also lists some supplies, including diabetic blood-glucose monitors, exempt without a prescription. | A pharmacy dispenses a prescription medicine to its named patient. Some non-prescription products are taxable; medical items requiring a prescription or written order are listed separately in Bulletin 002. |
| Farm equipment used principally for farming | Listed farm tractors and attachments can qualify. For equipment, principally means at least 80% farming use during the first 24 months after purchase. | A grain farmer using a tractor 90% for grain farming and 10% for municipal mowing meets that use test. For items on the conditional list, the seller must obtain the farm-use certification described in Bulletin 018. |
| Goods bought for resale | A registered vendor may buy goods for resale without paying RST by quoting its seven-digit RST number to the supplier. | A registered retailer buying taxable stock to resell quotes its RST number. The number is not a general exemption for the retailer’s office equipment or other purchases for its own use. See Bulletin 004. |
How the farm-use certificate works
For equipment on Bulletin 018’s conditional list, the purchaser certifies the farming use on the invoice or another document supporting the sale, with the date, signature and land description. The bulletin provides the required wording. Some equipment is readily identifiable as farm-use equipment and does not require that certificate; other general-purpose items require tax to be paid first and may be eligible for a refund after review. Check the relevant list rather than treating all farmer purchases alike. Manitoba Bulletin 018.
Does a Manitoba exemption also remove GST?
Not necessarily. CRA identifies basic groceries and prescription drugs as zero-rated for GST/HST, so those qualifying supplies have a 0% federal rate. Other purchases may still have GST even when they qualify for the provincial exemption. For example, the expanded Manitoba food exemption includes chips from an ordinary grocery checkout, while food that does not qualify as a federal basic grocery can still attract GST. Assess the product under both sets of rules. CRA: types of supply; Manitoba Notice RST 26-01.
What if RST was charged in error?
Keep the invoice and evidence of the qualifying use or purchase. Manitoba’s vendor guidance says a vendor who cannot obtain a credit from the seller may have options to recover RST paid in error; check the process and eligibility in Bulletin 004. If the classification is uncertain, ask Manitoba Finance before changing the tax treatment.
Where can I find the full exemption list?
Start with Manitoba’s summary of taxable and exempt goods and services, then use the more specific bulletin for the purchase. Service taxability also depends on the service and circumstances; the goods examples above do not establish a blanket exemption for every service.
Sources checked October 16, 2026: Manitoba Finance Bulletins 001, 002, 004, 018, 030 and 055, Notice RST 26-01, and CRA’s type-of-supply guide, linked above.