Manitoba Sales Tax (GST + RST) Guide (2026)

Manitoba layers the 5% federal GST and a 7% Retail Sales Tax (RST) for a combined 12%. The two are separate: the CRA administers the GST, and Manitoba Finance administers the RST, so businesses file two returns.

Manitoba has two registration triggers rather than US-style economic nexus. Register for GST/HST with the CRA once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters [1]. Register as a Manitoba RST vendor once annual taxable sales reach CAD $30,000, or immediately if you are an out-of-province seller delivering taxable goods into Manitoba while soliciting and accepting Manitoba orders, or holding inventory there [4]. Registration steps are in the How to Register section.

GST follows the CRA schedule (monthly, quarterly, or annual), due one month after the period for monthly and quarterly filers. Manitoba RST is filed through TAXcess, generally due the 20th of the month following the reporting period.

Basic groceries and prescription drugs are zero-rated for GST and exempt from Manitoba RST. Manitoba RST applies to many digital and software products, so SaaS is generally taxable in Manitoba in addition to the federal GST.

Manitoba lets a business buy goods and services for resale without RST by quoting its RST number to the supplier [6]. The GST paid on business inputs is recovered through input tax credits, but RST paid is not recoverable [8]. Basic groceries and children's clothing and footwear priced at CAD $150 or less are also RST-exempt [6].

Late GST carries the CRA penalty (1% of the amount owing plus 25% of that per month, up to 12 months, plus interest). Late Manitoba RST carries its own provincial penalty plus interest.

The CRA audits the GST portion; dispute a GST assessment by filing a Notice of Objection (Form GST159) within 90 days, then appeal to the Tax Court of Canada [9]. Manitoba audits the RST; you can appeal an RST assessment to the independent Tax Appeals Commission [7].

• [1] Canada Revenue Agency — When to register for and charge GST/HST ($30,000 threshold)

• [2] Canada Revenue Agency — GST/HST for digital economy businesses

• [3] Manitoba Finance — Retail Sales Tax (7%)

• [4] Manitoba Finance — Bulletin 004 (RST registration, thresholds, filing)

• [5] Manitoba Finance — Bulletin 033 (computer software and cloud computing; SaaS taxable January 1, 2026)

• [6] Manitoba Finance — Bulletin 030 (taxable and exempt goods, streaming, children's clothing, resale)

• [7] Manitoba Finance — Tax Appeals Commission

• [8] Canada Revenue Agency — Type of supply (zero-rated groceries, input tax credits)

• [9] Canada Revenue Agency — File an objection (GST/HST)

Verified July 2026 against Canada Revenue Agency and Manitoba Finance guidance.