地域別税率 Manitoba

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Tax in Manitoba: A Guide for SaaS Businesse

In Manitoba, a dual tax system applies to digital offerings, layering a 7% provincial Retail Sales Tax (RST) on top of the federal 5% Goods and Services Tax (GST) for a combined effective rate of 12%. Following an expansion of provincial rules to streaming and online media platforms, Manitoba further modernized its framework to levy the 7% RST on cloud computing services, SaaS subscriptions, and remote data processing. Non-resident digital suppliers must register with Manitoba Finance and the Canada Revenue Agency (CRA) once annual local sales exceed a CAD 30,000 threshold, with provincial RST returns and payments generally due by the 20th day of the month following the reporting period.

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Manitoba

Manitoba applies a 7% Retail Sales Tax (RST) on top of the federal 5% GST. Combined effective rate: 12%. 

政府機関の公式リンク： Canada Revenue Agency

12.00%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

Once exceeding CAD 30,000 in annual sales 

オンライン登録が可能

はい

現地代理人必須

いいえ

登録手続き

Federal GST via CRA online; MB RST via Manitoba Finance Taxation Division. 

課税対象となるデジタルおよび電子サービスの一覧

Streaming services, digital subscription services, certain online platforms

罰則

Federal: late filing 1% + 0,25%/month.

MB RST: penalties per provincial Retail Sales Tax Act.

登録のしきい値

CAD 30.000 annual sales

提出間隔

Federal GST: by revenue tier.

MB RST: monthly, quarterly, or annually depending on average monthly tax

提出期限

Federal: one month after period end.

MB RST: 20th of the month following reporting period (TAXcess)

電子請求書の要件

必須ではありません

記録保持

5-6 years per MB RST regulations + 6 years federal GST (CRA)

How-To Guides: Alberta SaaS VAT

ステップ：1 閾値

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect the federal GST/HST if their sales exceed CAD 30,000 in a 12-month period

 

• GST (Federal): Mandatory if taxable sales in Canada exceed **$30,000 CAD** over 4 consecutive quarters.
• RST (Provincial): Mandatory for out-of-province digital sellers if annual sales to Manitoba residents exceed **$10,000 CAD**.

ステップ：2 事業登録

• GST: Register via the Canada Revenue Agency (CRA) using the “Simplified” or “Regular” GST/HST registration.
• RST: Register with Manitoba Finance via the TAXcess portal.

ステップ：3 TIN/VAT番号

• GST: 9-digit Business Number (BN) followed by “RT0001”.
• RST: 7-digit Manitoba RST Number.

ステップ：1 標準税率

The rate in Manitoba is a combined rate:

• GST: 5% (Federal)
• RST: 7% (Provincial)
• Total Tax: 12%

ステップ：2 リバースチャージ (B2B)

For cross-border SaaS, if a non-resident seller is not registered, the Manitoba business (buyer) must self-assess and remit the 7% RST directly to the province.

ステップ：1 B2C販売

Collect both 5% GST and 7% RST. As of 2026, SaaS is considered a taxable service in Manitoba regardless of local installation.

ステップ：2 B2B販売

• GST: Under the Simplified Regime, if the buyer provides a valid GST number, do not charge GST.
• RST: Tax is generally applicable unless the buyer provides an RST Exemption Certificate for resale. SaaS used internally by a business is taxable.

ステップ：3 請求書要件

請求書には以下を含める必要があります。 

1. Supplier Name & Addresses
2. GST and RST Registration Numbers
3. Invoice Date & Sequential Number
4. Description of Service (e.g., SaaS Subscription)
5. Breakdown of Tax (Show GST and RST separately)
6. Total Amount Payable

ステップ：1 申告期間

• GST: Monthly, Quarterly, or Annually (determined by CRA based on volume).
• RST: Monthly (if tax >$5,000/yr) or Quarterly (if tax <$5,000/yr).

ステップ：2 申告期限

• GST: 1 month after the end of the reporting period.
• RST: 20th day of the month following the period end.

ステップ：3 提出

• GST: Filed via CRA My Business Account.
• RST: Filed via Manitoba TAXcess.

ステップ：4 記録保持

Records must be maintained for a minimum of 6 years from the end of the latest tax year to which they relate.

PayPro Globalソリューション：簡素化された登録と税務代理

Navigating Alberta’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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