Charging sales tax to out-of-province customers↑Top
If you are a vendor in one province or territory and you make sales to residents of another province or territory, what sales taxes do you charge them? When you sell and ship or deliver taxable goods and services to out-of-province/territory customers, the sales tax that applies in your customer's province or territory is generally applicable.
When you ship to harmonized sales tax (HST)-participating provinces (British Columbia, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario), you are required to collect HST in the amount applicable to the province and include it in your GST/HST return. In this case, since you are already registered for GST, you are automatically registered for HST, even if you do not operate in an HST-participating province.
Manitoba
If you sell taxable goods and services to residents of Manitoba, you are required to register under the Retail Sales Tax Act and collect retail sales tax, if all of the following apply:
You solicit sales in Manitoba (via advertising or other means).
You accept orders originating in Manitoba.
The taxable goods are for consumption/use in Manitoba — not for resale.
You cause the taxable goods to be delivered to Manitoba, regardless of who pays for the delivery.
Taxation Division Manitoba
Learn about your Manitoba tax obligations.