지역별 세율 Manitoba

지역 선택

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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%. 

공식 정부 링크: 캐나다 국세청

12.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

Once exceeding CAD 30,000 in annual sales 

온라인 등록 가능

예

현지 대리인 필요

아니요

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

Streaming services, digital subscription services, certain online platforms

벌금

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

MB RST: penalties per provincial Retail Sales Tax Act.

등록 기준

CAD 30.000 annual sales

신고 간격

Federal GST: by revenue tier.

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

신고 마감일

Federal: one month after period end.

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

전자세금계산서 요구사항

필수 아님

기록 보관

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

How-To Guides: Alberta SaaS VAT

1단계 기준점

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**.

2단계 사업자 등록

• 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.

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

The rate in Manitoba is a combined rate:

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

2단계 역외 과세 (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.

1단계 B2C 판매

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

2단계 B2B 판매

• 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.

단계: 3 송장 요구 사항

인보이스에는 다음 내용이 포함되어야 합니다: 

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

1단계 신고 주기

• 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).

2단계 신고 마감일

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

단계: 3 제출

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

단계: 4 기록 유지

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

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

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