按地区划分的税率 Manitoba

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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%. 

官方政府链接： 加拿大税务局

12.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

Once exceeding CAD 30,000 in annual sales 

可在线注册

是

需要当地代表

否

注册流程

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

应纳税的数字和电子服务清单

Streaming services, digital subscription services, certain online platforms

罚款

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

MB RST: penalties per provincial Retail Sales Tax Act.

注册门槛

CAD 30.000 annual sales

申报间隔

Federal GST: by revenue tier.

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

申报截止日期

Federal: one month after period end.

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

电子发票要求

非强制性

记录保存

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

How-To Guides: Alberta SaaS VAT

步骤：1 门槛

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**.

步骤：2 商业注册

• 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.

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

The rate in Manitoba is a combined rate:

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

步骤：2 反向收费 (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.

步骤：1 B2C销售

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

步骤：2 B2B销售

• 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.

步骤：3 发票要求

发票应包含： 

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

步骤：1 申报周期

• 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).

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

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

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

常见问题解答

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