News & Insights

Streaming Services and Online Platforms Bulletin Released by Manitoba

Tax Development Dec 28, 2021

Manitoba recently issued Information Bulletin No. 064, Streaming Services and Online Platforms, to explain how retail sales tax (RST) applies to certain e-commerce transactions.

The publication advises taxpayers that Manitoba RST applies to most media purchases and streaming services, including music, audio and television programs, movies, and other video or media, supplied to customers ordinarily resident in the province. However, similar supplies provided as part of a qualifying educational, instructional, or training program, or as part of a webinar, presentation, or similar activity designed for educational purposes remain exempt from tax.

RST also applies to all taxable supplies made through online marketplaces and sales platforms.  These platforms must generally register as vendors and collect and remit RST on taxable sales to customers in Manitoba made through their platforms, except where payment is not collected on behalf of online sellers through the platform.

Similarly, online accommodation platform operators that facilitate the supply of taxable accommodations located in Manitoba and collect payment from purchasers on behalf of persons providing the lodging are required to collect and remit RST on taxable supplies of accommodations made through their platforms. Tax also applies to any mandatory charges, such as cleaning or booking fees, in connection with the taxable supply of accommodations. Special rules apply to cancellation fees, which are generally not taxable when related to changes made in advance of the arrival date. These rules are also reflected in an update to Information Bulletin No. 030, Summary of Taxable and Exempt Goods and Services.

Suppliers providing streaming services, administering online marketplaces, or operating accommodation platforms should review their operations to determine if they are facilitating taxable supplies in Manitoba and consider whether they should be registered for RST purposes. 

Additional information on these new requirements, which took effect on December 1, 2021, is available at:

Ryan Tax Alert | Manitoba Budget 2021

Ryan Tax Development | Manitoba Requires Non-Resident E-Commerce Suppliers to Register