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Canada Manitoba PST on streaming media and house sharing Dec 2021

Another Canadian province imposes Provincial Sales Tax on non-resident providers

The Canadian province of Manitoba is to levy 7% Provincial Sales Tax (PST) on streaming media (video and music) and online house or flat sharing services.  This will include platforms that provide these services.

The new charge on non-resident is to come into place from 1 December 2021. Subscribe to our frequent global VAT and GST news letter for other updates. VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

There is an GST registration threshold of C$10,000 annual sales.

Manitoba 7% PST adds to new Federal 5% GST on digital services

Since 1 July 2021, Canada’s federal 5% Goods and Services Tax will be levied on non-resident providers of digital or electronic services. This matches similar moves in Europe, Asia and South America.

Canadian GST liabilities on digital services include the following:

  • 5% Canadian GST – from 1 July 2021
  • 9.976% Quebec QST – since January 2019
  • 6% Saskatchewan PST – since January 2019

Check global VAT and GST rates for the latest Canadian GST, PST, HST and QST rates.

North America VAT on digital services

Comments (click for details) Rate Implementation Date Threshold Comments
Canada 5% Jul 2021 C$30,000
Canada British Columbia 7% Apr 2021 C$10,000
Canada Manitoba 7% Dec 2021 C$10,000 B2C; accommodation sharing
Canada Quebec 9.98% Jan 2019 C$30,000
Canada Saskatchewan 6% Jan 2019 Nil for non-residents
Mexico 16% Jun 2020 Nil
United States Up to 10% 2018+ Varies by state


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