The Canadian province of Manitoba enacted legislation on 14 October 2021 for the introduction of retail sales tax requirements for online marketplaces, platforms, and streaming service providers. As previously reported, the new requirements are part of Manitoba's Budget 2021 and include:
- Online marketplaces are required to collect and remit sales tax on the sale of taxable goods sold to Manitobans on their electronic platforms;
- Online accommodation platforms are required to collect and remit…