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."
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