Step 5 of 13
Register for Manitoba RST (7%)
Manitoba's own sales tax, separate from GST and filed with the province.
- Time
- 30–45 minutes
- Cost
- Free
What it is
Manitoba charges 7% retail sales tax (RST) on most goods sold at retail in Manitoba. It is separate from GST and is registered, collected and filed with Manitoba Finance, not the CRA. Registration is free.
Who must register
Manitoba says a business that sells taxable goods at retail in Manitoba must register. There is a small-business exception: you do not have to register if your taxable sales are under $30,000 a year and you buy all your goods from sellers registered for Manitoba RST. The exception does not apply if you buy from out-of-province suppliers that do not collect Manitoba RST, which is common for online stores. If in doubt, register.
How to register
Register online through TAXcess, Manitoba's online tax service. You will receive a 7-digit RST number.
Your supplier needs this number
Manitoba says vendors quote their RST number when buying goods for resale without paying RST, so the tax is charged once, to your customer. The number does not let you buy things for your own use tax-free.
Collecting and filing
You collect RST from Manitoba customers on the price before GST, then file and remit on the schedule Manitoba Finance gives you. File even if you collected nothing for the period.