(a) raising or keeping livestock for sale or for the sale of livestock products, "farm building" means a building used by a person, in the course of farming, exclusively for one or more of the following purposes: (c) a parent or child of the person's spouse or common-law partner (« membre de la famille ») (a) a parent, grandparent, child or grandchild of the person, "family member" of a person means any of the following: (c) the value as estimated by the director under subsection 46(3) of The Tax Administration and Miscellaneous Taxes Act (« juste valeur ») (b) in respect of tangible personal property, manufactured, processed, or produced by a person and consumed by the person, the value as determined in accordance with rules prescribed by the regulations, or "fair value", except as otherwise provided in subsections 1(11) and (12) and section 2.2, means (b) an apartment block or other multiple dwelling containing not more than four apartments, suites, or other self-contained domestic establishments (« résidence ») (a) a house, apartment, suite, or separate portion of a multiple dwelling, occupied by a single family or a group of persons living as a single family or household, or "director" means the Deputy Minister of Finance or any Assistant Deputy Minister of Finance (« directeur ») (d) the provision by way of promotional distribution of any tangible personal property or service (« consommation ») (c) the receiving of the benefit, enjoyment, assistance or advantage of a service, and (b) the incorporation of tangible personal property into real property including tangible personal property manufactured by the purchaser or further processed or otherwise improved by the purchaser for the purpose of incorporating it into real property, (a) the consumption or use of tangible personal property, (ii) for a period of at least one year, if they are together the parents of a child (« conjoint de fait ») (i) for a period of at least three years, or (b) who, not being married to the person, is cohabiting with him or her in a conjugal relationship and has so cohabited with him or her (a) with whom the person has a common-law relationship registered under section 13.1 of The Vital Statistics Act, or "common-law partner" of a person means another person (ii) the same person or group of persons controls each partnership, and the interest of the person or group in each partnership entitles it to be allocated at least 95% of the income or loss of that partnership and has a fair market value that is not less than 95% of the fair market value of all the interests in that partnership,Īnd there exists no right or option that, if exercised, would result in any condition in subclause (i) or (ii), as the case may be, not being satisfied (« étroitement liées ») (i) one partnership controls the other partnership, and its interest in the other partnership entitles it to be allocated at least 95% of the income or loss of that other partnership and has a fair market value that is not less than 95% of the fair market value of all the interests in that other partnership, or (b) in the case of two partnerships, being related to each other as follows: (ii) the same person or group of persons controls each corporation and owns shares in the capital stock of each corporation having a fair market value that is not less than 95% of the fair market value of all the issued and outstanding shares of that corporation,Īnd there exists no right or option that, if exercised, would result in any condition in subclause (i) or (ii), as the case may be, not being satisfied, and (i) one corporation controls the other corporation and owns shares in the capital stock of the other corporation having a fair market value that is not less than 95% of the fair market value of all the issued and outstanding shares of the other corporation, or (a) in the case of two corporations, being related to each other as follows: "all-terrain vehicle" means an all-terrain vehicle as defined in The Off-Road Vehicles Act (« véhicule tout-terrain ») HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: The Retail Sales Tax Act Table of Contents Note: Earlier consolidated versions are not available online.