
MANITOBA RST EXTENDED TO CLOUD SERVICES
PROVINCE CONTINUES TREND OF IMPOSING PST ON CLOUD SERVICES
We have previously written about Manitoba’s proposal to extend coverage of its Retail Sales Tax (“RST”) to cloud services here. With the recent enactment of Bill 46 on November 6, 2025, Software as a Service (“SaaS”), Platform as a Service (“PaaS”), and Infrastructure as a Service (“IaaS”), will be subject to Manitoba’s 7% RST starting January 1, 2026.
Manitoba now becomes the latest member of Western Canada to subject cloud services to provincial sales tax (“PST”), joining British Columbia (“BC”) and Saskatchewan (“SK”).


