When you resell a residential property in Manitoba, you must complete this GST Exemption Certificate and provide it to the purchaser.
- The seller certifies that the real estate in question is a residential property being resold within the meaning of the Excise Tax Act and that the seller has not claimed an input tax credit.
- Resales of residential property in Canada are exempt from GST. This form is only for resold property and cannot be used for new construction.
The Manitoba GST Exemption Certificate for Sale of Real Property
is a free form provided in MS Word format.