How to Register a Business in Manitoba in 2026: Business Names, Incorporation and Annual Returns

Manitoba keeps business registration simple and fairly cheap, and almost all of it can be filed online with the Manitoba Companies Office. The details that catch people out are elsewhere: a name reservation is required before most registrations, business names expire every three years, corporations file an annual return or risk dissolution, and retail sales tax is a separate registration with Manitoba Finance. This guide is for anyone starting a business in Manitoba in 2026 — a sole proprietor with a trade name, partners opening a shop, or a founder incorporating. It walks through who must register and by when, the Companies Office fees, incorporating, annual returns, your business number, GST and RST, and a worked first-year cost in Canadian dollars.

Quick answer

To register a business in Manitoba, file a Request for Name Reservation (C$45) with the Companies Office, then a Business Name Registration (C$60) for a sole proprietorship or partnership, or Articles of Incorporation (C$350) for a corporation. Numbered businesses skip the reservation. You receive a free CRA business number.

• Register within one month of starting business

• Business names last 3 years — renew for C$60

• Corporations file an annual return (C$65) every year

• RST at 7% is registered separately; under C$30,000 in sales it's optional

Who must register a business name in Manitoba

The rules are in section 2 of Manitoba's Business Names Registration Act. You must register a declaration with the Companies Office if:

• you're an individual carrying on business under a name other than your family name — "Prairie Sky Landscaping";
• you're in a partnership — every partnership must register, whatever name it uses; or
• you use a name that suggests more than one person, even with your own family name — "Singh & Co." or "Martin Brothers".

A corporation trading under a name other than its corporate name also registers that name. If you trade under just your family name, the Companies Office notes that registration may not be required. But if you add any other word — "Martin Plumbing", say — and don't register, the Act requires you to display a sign at your place of business showing your full name.

Professionals are exempt. Someone practising a profession regulated by a governing body under a Manitoba Act — a physician, lawyer or accountant, for example — doesn't register when practising alone or in an ordinary partnership. Professionals who want limited liability partnership status register under a separate part of the Act.

The deadline. Section 3(2) requires the declaration to be registered within one month after you start carrying on business, or within the month before you intend to start; a partnership has one month after it forms or starts doing business in Manitoba. Failing to comply without a reasonable excuse is an offence with a fine of up to C$500, and a court can also order you to register. In practice, the bigger cost of not registering is that banks won't open an account in a business name without proof of registration.

Manitoba structures at a glance

	Sole proprietorship	General partnership	Manitoba corporation
Name reservation	C$45 (unless own name or numbered)	C$45 (unless numbered)	C$45 (unless numbered)
Registration fee (regular)	C$60	C$60	C$350
Expedited	C$120	C$120	C$550
Keeping it active	Renew every 3 years (C$60)	Renew every 3 years (C$60)	Annual return C$65
Liability	Unlimited, personal	Unlimited, shared	Limited to the corporation
Income tax	Owner's T1 with T2125	Each partner's T1	Corporation's T2

Name reservation

Sole proprietorship

C$45 (unless own name or numbered)

General partnership

C$45 (unless numbered)

Manitoba corporation

C$45 (unless numbered)

Registration fee (regular)

Sole proprietorship

C$60

General partnership

C$60

Manitoba corporation

C$350

Expedited

Sole proprietorship

C$120

General partnership

C$120

Manitoba corporation

C$550

Keeping it active

Sole proprietorship

Renew every 3 years (C$60)

General partnership

Renew every 3 years (C$60)

Manitoba corporation

Annual return C$65

Liability

Sole proprietorship

Unlimited, personal

General partnership

Unlimited, shared

Manitoba corporation

Limited to the corporation

Income tax

Sole proprietorship

Owner's T1 with T2125

General partnership

Each partner's T1

Manitoba corporation

Corporation's T2

Step 1: Reserve the name

For a named business or corporation, the Companies Office requires a Request for Name Reservation in most cases before it will register the name. The point is to keep confusingly similar names out of the market. The fee is C$45, or C$90 expedited, and you can file online.

Search before you pay. The Companies Office recommends checking for identical or confusingly similar names first, using free databases: its own Companies Online search, Corporations Canada's federal corporation search and the Canadian Trademarks Database. A name can be rejected because of a similar federal corporation or a trademark, not just a Manitoba registration. Unlike Ontario or Alberta, Manitoba doesn't ask you to buy a Nuans report — the Companies Office runs the check as part of the reservation.

Approved or rejected. An approved name is reserved for 90 days. Note the expiry date and the reservation number on page 2 of the approval — you'll need it to file online. If you miss the deadline, or if the name is rejected, you choose a name (or the same one) and pay C$45 again.

Skip it with a number. A sole proprietorship or partnership can trade under a numbered name that the Companies Office assigns, in the form "12345678 MANITOBA"; a corporation can incorporate as "123456789 MANITOBA LTD." (you choose the legal ending). Numbered registrations need no reservation, so they're the fastest and cheapest route if the name doesn't matter yet.

Step 2: Register a sole proprietorship or partnership

Once the name is reserved, file a Business Name Registration with the fee of C$60 before the reservation expires. You can file online — the Companies Office says this gives the fastest processing — or on paper. Payment is by Visa or Mastercard. The declaration identifies the business name, the nature of the business, the business and mailing addresses, and each registrant's name and address.

If no owner lives in Manitoba, you must also appoint a power of attorney — an individual in Manitoba who can accept legal documents for the business — for C$40.

Limited partnerships and LLPs register under the same Act but cost C$350 at the regular rate. Extra-provincial limited partnerships and LLPs from BC, Alberta and Saskatchewan register under the New West Partnership rules; the Companies Office has a separate page for those.

Registering a business name in Manitoba

1. 1

   Pre-search the name for free

   Check Companies Online, Corporations Canada and the Canadian Trademarks Database.

2. 2

   File a Request for Name Reservation

   C$45 regular or C$90 expedited; held for 90 days.

   Companies Office — business name forms
3. 3

   File the Business Name Registration

   C$60 before the reservation expires; add a power of attorney (C$40) if no owner lives in Manitoba.

4. 4

   Receive your registration and BN

   Manitoba issues a CRA business number with the registration.

5. 5

   Diarise the renewal

   The registration expires after 3 years; renew for C$60.

Keeping a business name registration current

Renew every three years. Section 5 of the Act says a registration expires 3 years after it's made or renewed. You renew before the expiry date by filing a renewal declaration for C$60. If you miss it, you can file a new registration after expiry; the Act treats the old registration as renewed from the date of the new one. That keeps your history intact, but any gap is a period when you weren't registered.

Report changes. A change of business address, mailing address or registrant address is free, as is updating the nature of the business. Changing the business name or the registrants costs C$60 (C$120 expedited), and a new name needs a fresh reservation first. Section 4 also requires you to file when a partnership dissolves or its membership changes.

Closing down. Dissolving a business name registration costs C$60 at the regular rate. It's worth doing when you stop trading: it removes the active listing and stops any confusion if you later register a new business.

Step 3: Incorporating a Manitoba corporation

A corporation under Manitoba's Corporations Act is a separate legal person: it owns its assets, carries its own liabilities and files its own tax return. Shareholders are generally liable only to the extent of their investment, though the Companies Office notes that directors may carry some additional liabilities.

Name. A named corporation must end with Ltd., Limited, Inc., Incorporated, Corp. or Corporation, and needs a name reservation. A numbered corporation is assigned a number followed by MANITOBA plus the legal ending you choose.

Articles. You file Articles of Incorporation (share capital) for C$350, or C$550 expedited, before the name reservation expires. The online version includes pre-defined sample clauses for share structure and restrictions that you can select if they suit you. If a first director isn't an incorporator, they sign a consent to act. Where no director or officer lives in Manitoba, the corporation appoints a power of attorney for service for C$40.

Your Manitoba incorporation package

0/6

• Approved name reservation number (or choose a numbered corporation)
• Articles of Incorporation (share capital) with share classes and any restrictions
• Registered office address in Manitoba
• First directors' names and addresses, with consents from any non-incorporator directors
• Power of attorney if no director or officer lives in Manitoba
• Visa or Mastercard for the C$350 fee

Share Print

After the certificate. Once the certificate of incorporation is issued, the directors hold a first meeting to make by-laws, authorize share issues, appoint officers, appoint an auditor and set up banking. The Companies Office publishes a first-meeting checklist and sample resolutions. You also set up the corporate records: articles, by-laws, minutes, registers of directors and shareholders, and a register of individuals with significant control.

Already incorporated elsewhere? A federal corporation, or one from another province, that wants to carry on business in Manitoba must register under the Corporations Act as an extra-provincial or federal corporation. The steps mirror incorporation: a name reservation for C$45 (not needed for a numbered name), then an Application for Registration for C$350 before the reservation expires. A corporation from another province must also file a power of attorney appointing an individual living in Manitoba as its attorney for service. A federal corporation can skip the power of attorney only if its registered office is in Manitoba and at least one director or officer lives there. Corporations from British Columbia, Alberta and Saskatchewan register under the New West Partnership Trade Agreement instead, which has its own page and process on the Companies Office site. If you're starting from scratch and will operate only in Manitoba, incorporating provincially avoids paying for both a federal incorporation and a Manitoba registration.

Annual returns and ongoing corporate filings

Every Manitoba corporation files an annual return each year for C$65. The Companies Office sends it to the corporation's mailing or email address on record during the month of incorporation, and it's due by the end of the following month; the information must be current as of the last day of the anniversary month. Online filing is usually completed immediately if you incorporated online or filed a previous return online.

The stakes are high relative to the fee: a corporation that doesn't file for two consecutive years is dissolved. Reviving a dissolved share-capital corporation costs C$175 plus the outstanding returns, and in the meantime the corporation's assets and contracts are in limbo. Keep the mailing and email address for annual returns current — changing it is free.

Other filings are free but have deadlines: a change in directors or officers within 15 days, a change in registered office address within 15 days, and a notice when shareholders holding 10% or more of the voting shares change. Changing the corporate name means a new reservation plus Articles of Amendment for C$175.

On the tax side, the corporation files a federal T2 return within six months of its year-end; Manitoba corporate tax is calculated on the T2 rather than a separate provincial return. Manitoba's small business rate is 0% (nil) on active business income up to C$500,000, so a qualifying Manitoba corporation pays only the 9% federal rate on that income — see our small business tax rate guide.

Business number, GST and RST

Business number. The CRA lists Manitoba among the provinces that issue a federal business number when you register or incorporate. It's free. You use it to open GST, payroll and import-export accounts — see our business number guide.

GST. Manitoba businesses charge 5% GST once registered. Registration becomes mandatory when worldwide taxable sales pass C$30,000 in one calendar quarter or over four consecutive quarters; below that it's voluntary. See our GST registration guide.

RST. Manitoba's retail sales tax is a separate provincial tax at 7%, administered by Manitoba Finance — not the CRA or the Companies Office. If you sell taxable goods or services in Manitoba, you generally register through TAXcess before you start collecting. Since April 2024, small businesses with annual taxable sales under C$30,000 don't have to register: they pay RST on their purchases, including goods for resale, and state that RST is included in their prices. That exception doesn't apply to sellers of tobacco or liquor. 2026 brought changes too, including RST on some cloud services from 1 January 2026 and a wider food and beverage exemption from 1 July 2026. Our Manitoba RST guide covers the details.

Hiring. Employers open a CRA payroll account and, in most industries, register with the Workers Compensation Board of Manitoba. The general minimum wage is C$16.40 an hour. Municipal licences and permits are separate; Winnipeg and other municipalities license specific business types, and BizPaL lists what applies to you.

From idea to trading in Manitoba

Day 1

Pre-search the name; file a Request for Name Reservation

Within 90 days

File the business name registration or articles of incorporation

Within one month of starting

Latest date to register a business name

Before taxable sales

RST through TAXcess (unless under C$30,000)

Each year

Corporation's annual return (C$65)

Every 3 years

Renew a business name (C$60)

Worked first-year cost: business name vs corporation

A Brandon hair stylist opening "Wheat City Studio" compares the two routes. Government fees are from the Companies Office's fee pages; lines marked "estimate" are MSMETOOLS estimates based on typical 2026 market prices, not official figures.

The registered business name costs C$105 in government fees and nothing more for three years. The corporation costs C$395, then C$65 a year. As in every province, accounting is the real difference: a corporation needs its own T2 and financial statements each year.

The stylist's services are subject to RST in Manitoba only if they're on the taxable list, and with sales under C$30,000 in year one she wouldn't have to register either way. The corporation becomes attractive later, once profit regularly exceeds her living costs: with Manitoba's 0% (nil) small business rate, income left in the company is taxed at just the federal 9%. Build your own budget with our startup cost calculator.

Common mistakes and how to fix them

Registering without a reservation. For a named business the Companies Office needs the reservation number first.

Letting the reservation lapse. After 90 days you pay C$45 again.

Forgetting the three-year renewal. Business names expire. Diarise the date when you register.

Missing two annual returns. That's dissolution. Keep the annual-return email address current and file as soon as the notice arrives.

Assuming registration covers RST. It doesn't. Register for RST through TAXcess if you sell taxable goods or services above the small business threshold.

Not appointing a power of attorney. If no owner, director or officer lives in Manitoba, the Companies Office requires one.

What to do next

Pre-search your name, file the reservation and then your registration or articles. Once your BN arrives, set up GST and RST if they apply and diarise your renewal or annual return. If you're still choosing a province or a federal company, our Canada business registration guide and incorporation guide compare the options.

Official links

• Companies Office — business namesSole proprietorships and partnerships
• Companies Office — business name forms and feesReservation, registration, renewal
• Companies Office — name reservations90-day reservations, free pre-search
• Companies Office — Manitoba corporationsIncorporation steps
• Companies Office — corporation forms and feesArticles, annual return
• The Business Names Registration ActSections 2, 3, 5 and 20
• CRA — Business number and program accountsBN issued with provincial registration

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to register a business in Manitoba?

At regular rates, a name reservation costs C$45 and registering a sole proprietorship or partnership name costs C$60, so a named business costs C$105 in government fees. Incorporating costs C$350 plus the reservation. Expedited service roughly doubles each fee. A numbered business or corporation skips the reservation.

Do I need to register my sole proprietorship in Manitoba?

Only if you trade under a name other than your family name, or under a name suggesting more than one person, such as 'Singh & Co.'. Section 2 of the Business Names Registration Act sets the rule. Regulated professionals practising alone are exempt. Every partnership must register, whatever its name.

How long does a Manitoba business name registration last?

Three years. Under section 5 of the Business Names Registration Act, a registration expires 3 years after it's made or renewed. You renew before the expiry date for C$60. If it lapses, you can file a new registration, which the Act treats as a renewal from that date.

When is a Manitoba corporation's annual return due?

The Companies Office sends the annual return during the corporation's anniversary month, and it's due by the end of the following month. The fee is C$65 for a share-capital corporation. A corporation that doesn't file for two consecutive years is dissolved.

Do I get a business number when I register in Manitoba?

Yes. The CRA lists Manitoba among the provinces that issue a federal business number when you register or incorporate with the province. The BN is free, and you'll need it to open GST, payroll or import-export accounts with the CRA.

Do I need to register for Manitoba RST?

If you sell taxable goods or services in Manitoba, generally yes — through Manitoba Finance's TAXcess system, separately from the Companies Office. Small businesses with annual taxable sales under C$30,000 don't have to register; they pay RST on their purchases and show RST as included in their prices instead. The RST rate is 7%.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Forms — Business Names (fees) — Manitoba Companies Office · accessed 12 October 2026
2. 2.Forms — Manitoba corporations (fees) — Manitoba Companies Office · accessed 12 October 2026
3. 3.Business Names — Manitoba Companies Office · accessed 12 October 2026
4. 4.Name Reservations — Manitoba Companies Office · accessed 12 October 2026
5. 5.Manitoba Business Corporations — starting and updating — Manitoba Companies Office · accessed 12 October 2026
6. 6.The Business Names Registration Act, C.C.S.M. c. B110 — Manitoba Laws (King's Printer) · accessed 12 October 2026
7. 7.You need a business number or a program account — Canada Revenue Agency · accessed 12 October 2026
8. 8.GST/HST calculator (and rates) — Canada Revenue Agency · accessed 12 October 2026
9. 9.RC4022 General Information for GST/HST Registrants — Canada Revenue Agency · accessed 12 October 2026
10. 10.Extra Provincial / Federal Corporations and Cooperatives — Manitoba Companies Office · accessed 12 October 2026