Manitoba PST (RST): 7% Rate and Registration

Manitoba’s sales tax is the 7% retail sales tax (RST), usually called Manitoba PST, plus the 5% federal GST, for 12% on most taxable sales. RST is run by Manitoba Finance, separately from the GST, and comes with a catch for online sellers: the province’s $30,000 small-business exception is closed to most of them, so registration often starts with the first sale.

Manitoba sales tax (2026)	Rate	Paid to
GST	5%	Canada Revenue Agency
Manitoba RST (PST)	7%	Manitoba Finance, Taxation Division
Total on most goods	12%

RST and GST both apply to the pre-tax price. Rates confirmed against the CRA rates page on 1 November 2026. Try any price in our GST/HST calculator.

Short answer: most online businesses that sell taxable goods to Manitoba customers need an RST number from TAXcess, whether they’re based in Winnipeg or Vancouver. Manitoba businesses also register for GST/HST with the CRA once they pass $30,000 in sales.

Manitoba RST quick facts

	Manitoba
Rate	5% GST + 7% RST (12% combined)
Administered by	GST: CRA. RST: Manitoba Finance, Taxation Division
RST registration	TAXcess (online), free
Small-business exception	Annual taxable sales under $30,000, but not if you buy from out-of-province suppliers that don’t charge RST
Out-of-province sellers	Register if you deliver into Manitoba, solicit orders and accept Manitoba orders, or hold stock there
RST return	Monthly, quarterly or annually, based on average RST collected per month
Marketplaces	Platform operators collect RST on sales through their platforms

Who has to register for Manitoba RST

Your situation	Register?
Manitoba business, taxable sales under $30,000, buys all stock and supplies from vendors that charge Manitoba RST	No. You pay RST on purchases and don’t charge it
Manitoba business, under $30,000, buys stock from out-of-province or overseas suppliers that don’t charge RST	Yes
Manitoba business, over $30,000	Yes, within one month of passing the threshold
Business outside Manitoba selling taxable goods online and delivering to Manitoba	Yes, in most cases from the first sale
Business holding inventory in a Manitoba warehouse	Yes
Selling to Manitoba only through Etsy, Amazon or another platform that collects RST	No
Selling only non-taxable goods (for example books)	No

Why the $30,000 exception rarely helps online sellers

Manitoba’s exception was raised from $10,000 to $30,000 and sits in Bulletin 004 (revised June 2024). It lets a small business skip registration and pay RST on its purchases instead of charging it on its sales. But it’s only open to businesses that:

• buy their taxable goods and services from suppliers that collect Manitoba RST, and
• have paid RST on goods bought for resale in Manitoba,

and it’s closed to businesses selling tobacco or liquor. A Shopify store that orders stock from a supplier in Ontario, the US or China, or a seller based outside Manitoba entirely, almost never meets those conditions. So for most e-commerce businesses, the real rule is: if you sell taxable goods to Manitoba customers through your own store, register.

What it means for businesses based in Manitoba

Two registrations

1. RST through TAXcess, unless you genuinely qualify for the small-business exception.
2. GST/HST with the CRA once your worldwide taxable sales pass $30,000 (small supplier rule, registration steps).

Selling to Manitoba customers

Charge 5% GST and 7% RST on taxable goods and services. Your RST number lets you buy goods for resale without paying RST to your supplier.

Selling to other provinces and the US

RST applies to goods for use in Manitoba. When you ship out of the province, don’t charge RST, and keep proof that you delivered the goods out of Manitoba or used a common carrier to do it. Charge the destination’s GST or HST instead: 13% to Ontario, 5% to Alberta, 15% to New Brunswick. Exports to the US are zero-rated for GST and outside RST. See selling across Canada and shipping to the US from Canada.

What it means for sellers outside Manitoba

Bulletin 004 says an out-of-province business must register and collect RST when it sells taxable goods to Manitoba buyers for their own use and it:

• causes the goods to be delivered in Manitoba, by its own delivery or by a common carrier it arranges, whether or not it charges for shipping,
• solicits orders in Manitoba, directly or through an agent, by advertising or any other means, including online, email and social media, and
• accepts orders that originate in Manitoba, by phone, internet, email or any other means,

or it holds inventory of taxable goods in Manitoba for sale to Manitoba customers. A typical online store does all three. Once you’re over the threshold, Manitoba gives you one month to register and set up collection, but as explained above, most remote sellers don’t qualify for the threshold at all.

Manitoba RST exemptions

Exempt from RST	Notes
Children’s clothing, footwear and accessories	Within children’s size ranges (up to girls’ size 16, boys’ size 20, footwear up to size 6) and $150 or less per item. Larger sizes qualify for a child 14 or under with a written certificate from the buyer
Used clothing and footwear	$100 or less
Books	Including paperbacks and student yearbooks
Basic groceries	Prepared food can be taxable
Prescription drugs

Manitoba Finance’s Bulletin 030 lists taxable and exempt goods in full. GST applies separately and doesn’t follow the RST exemptions: children’s clothing still pays 5% GST.

Worked example: a Winnipeg yarn shop

Forks Fibre Co. sells yarn and hand-knit garments from Winnipeg through Shopify. It buys yarn from a mill in Ontario that doesn’t charge Manitoba RST, so it can’t use the small-business exception and holds an RST number. It’s also GST/HST-registered. One Manitoba order:

Item	Price	GST (5%)	RST (7%)
Adult wool sweater	$180.00	$9.00	$12.60
Child-size mittens	$35.00	$1.75	$0 (children’s item under $150)
Yarn bundle	$48.00	$2.40	$3.36
Total	$263.00	$13.15	$15.96

The customer pays $292.11. The same order shipped to Thunder Bay, Ontario would carry $34.19 of HST (13%) and no RST.

The other side: an Edmonton phone accessories store

Whyte Ave Gadgets sells phone cases from Edmonton through WooCommerce and runs Instagram ads across Western Canada. It buys its stock from an overseas supplier, so it’s not eligible for the $30,000 exception, and its ads mean it solicits Manitoba orders. It registers for RST on TAXcess and charges 7% RST plus 5% GST on cases shipped to Manitoba. Its Amazon sales to Manitoba stay with Amazon, which collects RST on them.

Filing Manitoba RST

File RST returns and pay through TAXcess. How often depends on the average RST you collect each month: larger collectors file monthly, smaller ones quarterly or annually. Your GST goes on a separate GST/HST return to the CRA.

Edge cases

• Goods you use yourself: Manitoba businesses that bring in taxable goods from outside the province for their own use, without paying RST, must self-assess.
• Charged RST by mistake? If you collect RST on an exempt item, you still have to remit it. Fix your product tax settings rather than absorbing the error.
• Cancelling: a registered business that falls under $30,000 and meets the exception can cancel its RST number, but must self-assess RST on stock it bought tax-free for resale.

Official sources

• Manitoba Bulletin 004: Information for vendors
• Manitoba Bulletin 030: Summary of taxable and exempt goods and services
• Manitoba TAXcess
• CRA: GST/HST rates by province

Selling to Manitoba customers?

Tell us where your stock comes from and how much you sell into Manitoba and the other PST provinces. We'll tell you whether you need an RST number and set up your checkout to match. Then our Canadian accountant partners handle the registrations and returns.

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