Fill and Sign the New Zealand Form Statutory

The Retail Sales Tax Act Application for Refund - MOTOR VEHICLES • Claims must be filed with our office within two years of the purchase or lease commencement date. • A motor vehicle includes a trailer PLEASE CHECK () APPROPRIATE CATEGORY FOR YOUR RETAIL SALES TAX (RST) REFUND CLAIM A motor vehicle purchased and a motor vehicle sold within 6 months A motor vehicle leased and a motor vehicle sold within 6 months A motor vehicle purchased and removed from Manitoba within 30 days A motor vehicle purchased and tax paid on the average wholesale price – Adjustment per Appraisal Report Other SEE REVERSE FOR EXAMPLES NOTE: A trade-in of a motor vehicle or a transfer of a motor vehicle to an insurer as part of a settlement is NOT considered a sale. SECTION A Please attach a clear copy of the following: MOTOR VEHICLE PURCHASED OR LEASED  Vehicle Registration issued by the Autopac Agent for your motor vehicle, and DATE OF PURCHASE/LEASE COMMENCEMENT DATE IF PURCHASED OR LEASED FROM DEALERSHIP  Purchase or Lease Agreement from Dealership (Conditional Sales Contract is not acceptable). PURCHASED/LEASED FROM IF PURCHASED PRIVATELY  Bill of Sale showing the date of purchase and the purchase price of the motor vehicle. The Bill of Sale must be signed by both parties and include the make, model and serial number.  Motor Vehicle or Off-Road Vehicle Purchaser’s Return (RT-12) showing retail sales tax paid at time of registration (received from Autopac Agent). ADDRESS MODEL YEAR MAKE MODEL YOUR PLATE NO. IF PURCHASED FROM OUTSIDE CANADA SERIAL NO. PURCHASE PRICE BEFORE ANY TAXES $  Canada Border Services Agency document showing the currency conversion to Canadian funds. MANITOBA RST PAID $ IF CLAIMING SEVERE DAMAGE OR EXCESSIVE USE  Motor Vehicle or Off-Road Vehicle Appraisal Report issued by an authorized appraiser within 30 days of purchase, or repair invoices showing tax paid. IF CLAIMING AN ADJUSTMENT OF TAX PAID ON A MOTOR VEHICLE PURCHASED WITH SEVERE DAMAGE OR EXCESSIVE USE, STATE THE APPRAISED VALUE $ SECTION B MOTOR VEHICLE SOLD DATE OF SALE Please attach a clear copy of the following:  Bill of Sale you provided to the purchaser showing the date of sale and the price for which you sold the motor vehicle. The Bill of Sale must be signed by both parties and include the make, model and serial number. SOLD TO ADDRESS MODEL YEAR MAKE YOUR PLATE NO. ON MOTOR VEHICLE SOLD MODEL SERIAL NO. SELLING PRICE $ APPLICATION IS HEREBY MADE FOR A REFUND OF RST PAID IN THE AMOUNT OF $ A $25 ADMINISTRATION FEE WILL BE DEDUCTED FROM THE AMOUNT OF A BUY-AND-SELL OR A LEASE-AND-SELL REFUND. MOTOR VEHICLE PURCHASED AND REMOVED FROM MANITOBA WITHIN 30 DAYS Please attach purchase documents as stated in Section A plus the following documents:  Copy of motor vehicle registration in another jurisdiction and copy of tax receipts showing sales tax paid in another jurisdiction (if applicable), OR  Other documentation acceptable to the Taxation Division. FORWARD REFUND CHEQUE TO: (Please Type or Print Clearly) LAST NAME FIRST NAME STREET ADDRESS P.O. BOX FORWARD APPLICATION TO: Manitoba Finance Taxation Division Room 101- 401 York Avenue Winnipeg, MB R3C 0P8 Enquiries Call: (204) 945-6444 Manitoba Toll Free: 1-800-564-9789 Fax: (204) 948-2087 E-mail: mbtaxrefunds@gov.mb.ca Web site: www.gov.mb.ca/finance/taxation For Office Use Only CITY TOWN PROVINCE POSTAL CODE Claim No. BUSINESS TEL. NO. Checked DATE Certification: I certify that the statements on this form are true and correct HOME TEL. NO. Audited Signature July 2013 Form RT-6 MOTOR VEHICLE REFUND EXAMPLES Please note that claims must be filed with our office within two years of the purchase or lease commencement date. Any missing information or documentation will delay your refund payment. We will calculate your retail sales tax (RST) refund based on the information you provide. For assistance, please contact our office at (204) 945-6444 or toll free in Manitoba, 1-800-564-9789. Examples of RST refund calculations on a buy and sell transaction. Example 1 Example 2 Purchase Price of Motor Vehicle Bought from a Dealer RST Paid (A) $10,000.00 $ 700.00 $ 6,000.00 $ 480.00 Price of Motor Vehicle Sold Tax Rate on the Purchase x Selling Price (B) $ 4,000.00 $ 280.00 $10,000.00 $ 800.00 $ $ Eligible RST Refund (lower of A or B) 280.00 480.00 NOTE: In examples 1 and 2, the RST refund is equal to the lesser of the tax rate on the purchase x the selling price of the motor vehicle sold or RST paid on the motor vehicle purchased. Examples of RST refund calculations on a motor vehicle purchased with severe damage or excessive use, where the Motor Vehicle or Off-Road Vehicle Appraisal Report is obtained within 30 days of purchase but not presented at time of registration: Example 3 Example 4 Purchase Price of a Motor Vehicle Bought Privately Average Wholesale Price/Current Resale Value RST Paid on Average Wholesale Price/Current Resale Value $10,000.00 $12,000.00 (A) Subsequent Appraised Valuation Revised RST Payable Eligible RST Refund (A minus B) $10,000.00 $12,000.00 $ $ 960.00 960.00 $11,000.00 (B) $ 9,000.00 $ 880.00 $ 800.00 $ 80.00 $ 160.00 NOTE: In examples 3 and 4, RST is payable on the greater of purchase price or appraised value. For lease transactions, a refund of the RST paid is payable when the down payment plus the monthly lease payments equal the selling price of the motor vehicle sold, or at the termination or conclusion of the lease, whichever occurs first. However, your claim must be filed with our office within two years of the lease commencement date regardless of when the refund is payable. Please note that the RST paid on the buyout of the leased motor vehicle does not affect the refund amount since the buyout is a separate transaction. For information specific to your situation, please contact our office. Examples of RST refund calculations on a lease transaction. Example 5 Example 6 Price of Leased Motor Vehicle Down Payment Lease Term Monthly Lease Payments (before taxes) $30,000.00 $15,000.00 36 months $ 416.67 $30,000.00 $15,000.00 36 months $ 416.67 Price of Motor Vehicle Sold (sold within 6 months of lease start date) $20,000.00 $35,000.00 After 12 Lease Payments After 36 Lease Payments Refund Payable When Down Payment and Monthly Lease Payments Equal Price of the Motor Vehicle Sold In Example 5, a RST refund is paid after 12 lease payments are made based on the amount of RST paid on the monthly lease payments and down payment ($416.67 x 12 months plus $15,000 paid as a down payment). In Example 6, an RST refund is paid at the end of the lease based on the amount of RST paid on the monthly lease payments and down payment (416.67  36 months plus $15,000 paid as a down payment).