Do I charge Manitoba RST on orders I ship to Manitoba

Manitoba's provincial sales tax is called the retail sales tax (RST). It is 7%, worked out on the selling price before GST and charged on top of the 5% GST. It is run by Manitoba Finance under its own registration, not the CRA: a GST/HST number does not cover it. Rates and thresholds here are as of the date below.

The published rule for a business outside Manitoba. Manitoba Finance's vendor bulletin (RST 004) says a business outside the province that sells taxable goods to Manitoba customers for their own use is required to register and collect RST when it:

• causes the goods to be delivered in Manitoba, including by a carrier it arranges;
• solicits orders in Manitoba, by advertising or any other means; and
• accepts orders that originate in Manitoba, online included;

or when it holds stock of taxable goods in Manitoba for sale to Manitoba customers. Selling only exempt goods, or goods the customer buys for resale, does not bring a business under that rule.

The small-business exception. Manitoba Finance's notice RST 24-01 and the same bulletin describe an exception for small businesses with annual taxable sales under $30,000. Two exclusions matter to an online seller: an out-of-province business is not eligible unless it has paid Manitoba RST on all the goods it buys for resale in Manitoba, and nor is a business that buys from out-of-province suppliers who do not collect Manitoba RST.

Where it gets specific to you

Whether your business fits that rule, and whether the exception could apply, are questions for your accountant. TALISK_HQ raises a card when your sales into Manitoba look like they meet the published rule and no registration is recorded, and tracks the province's own filing period once you record one.