As noted by customers on Reddit and Twitter, and on the blog iPhone in Canada, Apple has begun charging sales tax on the purchases of TV shows, movies, music, and audiobooks in iTunes and Apple Music subscriptions in Canada.
The change went into effect January 1, 2019, with GST, HST, PST, and/or QST collected depending on the province or territory.
In a statement issued to MacRumors, Apple said the tax collection is due to "recent changes in Canadian legislation" and the growth of Apple's business around the world, including Canada, where it has operated for nearly four decades:
As the world's largest taxpayer, we respect the important role taxes play in society. Due to recent changes in Canadian legislation and the growth of our business, sales tax will now be charged on purchases of TV, movies, music and audiobooks. Apple has been operating in Canada for 38 years and we are proud to deliver the best products and services in the world to our customers here.
Apple was already charging sales tax on the purchase of apps and select other digital items in Canada prior to January 1.