Canada: Online platforms, providers of streaming services must collect retail sales tax (Manitoba)

Online platform operators and providers of streaming services must collect Manitoba's 7% retail sales tax beginning 1 December 2021

Online platforms, providers of streaming services must collect retail sales tax

Under changes were included in legislation enacted in October 2021, online platform operators and providers of streaming services must collect Manitoba's 7% retail sales tax beginning 1 December 2021.

Manitoba recently expanded its retail sales tax rules to require online platform operators to register and collect retail sales tax on taxable sales facilitated through their platforms—regardless whether they are located inside or outside the province. As a result, operators of online sales platforms and online accommodation platforms are now subject to these rules and must prepare their systems to reflect the province’s retail sales tax.

The new retail sales tax rules also require providers of streaming services to register and collect retail sales tax on streaming services, effective 1 December 2021.

Read an October 2021 report [PDF 184 KB] prepared by the KPMG member firm in Canada

 

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