Canada: Entry into force of sales tax obligation in Manitoba Budget 2021
Description
Entry into force of sales tax obligation in Manitoba Budget 2021
The sales tax obligation outlined in the Manitoba Budget 2021 takes effect as of 1 December 2021. The budget stipulates that online marketplaces and streaming providers will be obligated to collect and remit sales tax whenever they sell a service or a product to Manitoba citizens. Furthermore, accommodation platforms will have to do the same for the booking of accommodation in Manitoba.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting, cross-cutting, cross-cutting
Implementation Level
subnational
Government Branch
executive
Government Body
other regulatory body
Complete timeline of this policy change
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
platform intermediary: user-generated content,streaming service provider,platform intermediary: e-commerce
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
listing (any form): marketing (any form)
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
own content: any format: streaming
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1