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23 November 2021

New Manitoba Provincial Sales Tax registration requirements for nonresidents in digital economy discussed

Following the lead of British Columbia, Saskatchewan and Quebec, Manitoba has expanded its Provincial Sales Tax (PST) registration requirements for online marketplaces, online accommodation platforms and streaming services. The registration requirements stipulate that they include out-of-province and non-Canadian businesses that "enable or facilitate" sales made in Manitoba, but do not otherwise carry on business in the province.

A Tax Alert prepared by Ernst & Young Canada, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert

Document ID: 2021-2134

 

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