Charging PST in Manitoba
Does an independent contractor charge PST for services in Manitoba?
As I don't live in Manitoba, I went to the Manitoba government website to find a reference.
At www.gov.mb.ca/finance/taxation/bulletins/register.pdf, the pamphlet titled Do I Need to Register?
says,"You are not required to be registered for sales tax if:
- your business sells only non-taxable goods or services
- you are a contractor (except an M&E contractor) who only supplies and installs goods into real property and you buy all goods from sellers registered for Manitoba retail sales tax
- your business’s annual taxable sales volume is under $10,000, and you buy all goods from
sellers registered for Manitoba retail sales tax.
Your business is required to be registered for sales tax if:
- you carry on business in Manitoba, selling taxable goods or services at retail
- you are a manufacturer, wholesaler, or importer in Manitoba (directly or through an agent)
- you bring into or receive in Manitoba, taxable goods for use by your business
- you are an out-of-province business that solicits and sells goods in Manitoba
- you are a mechanical or electrical (M&E) contractor performing work in Manitoba
- you operate a retail business in Manitoba on a temporary, short-term or intermittent basis
Please see Information Bulletins 004 – Information for Vendors and 030 – Summary of Taxable and Exempt Goods and Services for more information."P.S. I would like to remind you there is a difference between information and advice. The general information provided in this post or on my site should not be construed as advice. You should not act or rely on this information without engaging professional advice specific to your situation prior to using this site content for any reason whatsoever.
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