On 7 April 2021, the Canadian province of Manitoba announced that it will begin taxing certain digital sales of goods and services effective 1 December 2021. Under the new rules, the following vendors will be required to register for, collect and remit the 7% Manitoba Retail Sales Tax (MB RST):
- Audio and video streaming service providers on the sale of streaming services;
- Online marketplaces on the sale of taxable goods sold by third parties via their online platforms; and
- Online accommodation platforms on the booking of taxable accommodations in Manitoba.
Source BDO
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