Manitoba Requires Non-Resident
E-Commerce Suppliers to Register

Manitoba’s legislation requiring non-resident e-commerce suppliers to register for and collect Manitoba Retail Sales Tax (RST) received Royal Assent on October 14, 2021. Effective December 1, 2021, eligible suppliers, including those providing streaming services, administering online marketplaces, or operating accommodation platforms, must register with the province and collect RST on any taxable supplies made to customers in Manitoba. 

These changes to the non-resident registration requirements, originally announced in the 2021 Manitoba budget, have been made to level the playing field for Manitoba businesses competing with non-resident e-commerce suppliers. Increasingly, local businesses have been placed at a competitive disadvantage since they are required to collect RST on their taxable supplies, while unregistered non-residents making similar supplies are currently not required to do so.    

Further details on these and other new RST measures are available in the Ryan | Tax Alert | Manitoba Budget 2021 and Manitoba News Release, Province Presents Budget 2021-22 Implementation Bill.