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Step 4 of 13

Register for GST (5%)

Collect GST from customers and claim back the GST you pay on stock.

Time
30 minutes
Cost
Free
CRA — GST/HST for businesses ↗

Register for GST (5%): step-by-step guide

Screenshots use a made-up example business. Official sites change, so yours may look slightly different.

  1. CRA GST/HST for businesses page with the Who needs to register section highlighted
    1. Check Who needs to register for GST/HST. Most businesses must register once taxable sales pass $30,000 in four consecutive calendar quarters.
  2. CRA GST/HST for businesses page with the Get a GST/HST number and manage your account section highlighted
    2. When you're ready, open Get a GST/HST number and manage your account. Registration is done in Business Registration Online, signed in with your CRA account.

Screenshots captured 2026-10-18. See something different? Report a problem

Federal tax

Manitoba customers pay 5% GST to the federal government plus Manitoba's own 7% retail sales tax, which you register for separately in step 5. GST is registered, collected and filed with the CRA.

When you must register

You must register once your taxable sales pass $30,000 over four consecutive calendar quarters.

Why register earlier

We recommend registering from the start. As a registrant you can claim back the GST you pay on inventory and business expenses. Ask your accountant how long you must stay registered once you opt in.

Filing

You will choose how often to file. Annual filing is common for small businesses, but check which option applies to you. File even if you collected nothing.

Selling outside Manitoba

The rate you charge depends on where the customer receives the goods, not where you are based. A customer in Ontario pays 13% HST, for example, and some provinces have their own sales taxes. Ask your accountant before you ship outside Manitoba, or begin by selling to Manitoba customers only.

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