No — Manitoba barbers have not charged RST on haircuts since December 1, 2021, when the province took personal services out of its 7% retail sales tax. The shampoo, pomade and beard oil sold at the till still carry 7% RST. GST at 5% applies to the cut and the product once the shop passes $30,000 or registers early — and Manitoba runs its own, separate $30,000 test for RST. This post covers the Bulletin 062 rule, a Winnipeg receipt, both thresholds, tips, chair renters and the BarberFlow setup.
What changed for haircuts on December 1, 2021?
Bulletin No. 062, Personal Services moved hair services, including haircuts, shaving, beard and moustache trimming, hairstyling, colouring and highlights onto the non-taxable list, leaving UV tanning as the only taxable personal service. Product sales stay taxable and must be segregated on the invoice. The shampoo, colour and clipper blades a shop uses on clients are taxable supplies the shop pays RST on.
| What the client pays for | RST (7%) | GST (5%, once registered) |
|---|---|---|
| Haircut, fade, shave, beard trim | No | Yes |
| Colour and highlights | No | Yes |
| Shampoo, pomade or beard oil taken home | Yes | Yes |
| Clippers or trimmers sold to the client | Yes | Yes |
| Shampoo, colour and blades used in the chair | No — the shop pays RST when it buys them | Part of the service price |
What a Winnipeg receipt looks like
A Winnipeg client gets a $35 fade and buys a $22 bottle of shampoo from a shop registered for both taxes.
| Line | Subtotal | GST (5%) | RST (7%) | Total |
|---|---|---|---|---|
| Fade | $35.00 | $1.75 | — | $36.75 |
| Shampoo | $22.00 | $1.10 | $1.54 | $24.64 |
| Total | $57.00 | $2.85 | $1.54 | $61.39 |
Bulletin No. 004, Information for Vendors calculates RST on the selling price before GST, so neither tax is charged on the other. It also requires a registered vendor to state the total RST separately on each invoice.
Does a Winnipeg barbershop need an RST number?
Only if it sells enough taxable goods, or buys them the wrong way. Manitoba's Information Notice RST 24-01, issued April 2024, says small businesses with annual taxable sales under $30,000 are not required to register and collect RST. Bulletin 062 still prints the older $10,000 figure; Bulletin 004, revised June 2024, confirms $30,000. Because haircuts are non-taxable, the test in most shops comes down to the product shelf.
- Under the line, you may skip registering — but you pay RST on everything you buy, resale stock included, keep sales records, and mark invoices "RST included" without itemizing it.
- Out-of-province suppliers that do not collect Manitoba RST disqualify you, as does selling tobacco or liquor.
- Cross $30,000 and you get one month to register through TAXcess, at no charge.
When does GST start for a Manitoba barber?
Manitoba's RST line does not move the federal one. The CRA's page on when to register for and start charging the GST/HST treats a Winnipeg shop as a small supplier until taxable revenue passes $30,000 over any four consecutive calendar quarters, haircuts included. A sale that takes you over inside one quarter is taxed itself, and a gradual crossing ends small-supplier status at the end of the month after the quarter you crossed in; the CRA allows 29 days from the effective date to register. A shop billing $45,000 a year in cuts and $6,000 in product bought from Manitoba suppliers registers for GST but not RST.
| Test | RST (Manitoba Finance) | GST (CRA) |
|---|---|---|
| What counts | Taxable sales — product, not haircuts | Taxable revenue — haircuts, product, chair rent |
| Measured over | Your fiscal year | Any four consecutive quarters |
| After crossing | One month to register | 29 days from your effective date |
| Below the line | Pay RST on purchases; invoices say "RST included" | Registration optional |
What counts toward the $30,000 GST threshold?
- Every haircut, shave and colour — RST-free does not mean GST-free.
- Retail product, at the pre-tax selling price.
- Chair rent you collect, a taxable supply of commercial space under GST/HST Memorandum 19-4-1.
- Not voluntary tips, and not a chair renter's own revenue, which counts toward their threshold instead.
Are tips taxed in Manitoba?
Neither tax touches a tip the client chooses. On the provincial side, Bulletin 062 treats a gratuity shown separately on the bill, or paid separately, as outside the selling price, so it is not taxable for RST. On the federal side, the CRA's GST/HST in special cases page draws the line at choice: a freely given tip takes no GST, but a mandatory or suggested service charge added to the bill does.
Chair renters register on their own
The CRA's barbers and hairdressers page describes a renter paying a fixed fee with their own tools and clients as normally self-employed. That renter has their own $30,000 GST test and their own RST position if they sell product. The same CRA page makes you, the shop owner, liable for both shares of the renter's EI premiums — see whether you pay EI for a chair renter. The rent they pay you takes 5% GST once you are registered.
How to configure GST and RST in BarberFlow
BarberFlow has no Manitoba template yet, and it does not need one. The British Columbia template already charges GST on everything and a 7% provincial line on products only, so a Winnipeg location needs a single rename — then Accounting records the GST and RST amounts on every payment, with a per-sale breakdown in the export.
Turn on 5% GST + 7% RST for a Manitoba location
- 1Open Settings
Click Settings in the top bar, then Locations in the settings sidebar.
- 2Edit the location's taxes
Open your Manitoba location, switch to its Settings tab and click Edit under Taxes. Each location holds its own tax configuration.
- 3Pick the British Columbia template
Under Regional templates, choose British Columbia. It adds GST at 5% on Services + products and a 7% line on Products only.
- 4Rename PST to RST
Change the second line's name from PST to RST so receipts match Manitoba's wording. Leave it at 7% on Products only. The template selection switches to Custom once the name changes, which is expected.
- 5Choose where each tax shows
Leave Included in prices off on both lines so GST and RST are added on top of the menu price, each as its own amount. Unregistered under the $30,000 exception? Remove the RST line with the trash icon — switching it to included still prints an RST amount — and add "RST included" to shelf tags and paper invoices yourself.
- 6Save
Click Save in the tax settings dialog. Services ring up with 5% GST only, products with 5% GST plus 7% RST, each on its own line.
- 7Add your GST/HST number
Under Settings → Company Settings, enter your CRA business number in GST/HST Number so it is on file with your company details.
See how BarberFlow tracks GST and RST by location
Per-location rates, RST on products only, and every GST and RST amount recorded on each payment in Accounting.
The five mistakes Manitoba shops make most
- Still charging RST on cuts. A POS set up before December 2021 may still run a 12% line on services. Haircuts take 5% GST only.
- Mixing up the two thresholds. RST counts taxable product sales over a year; GST counts everything taxable, haircuts included, over four quarters.
- Itemizing RST while unregistered. Under the small-business exception, invoices say RST is included and never show it as a line. RST collected without a number must be remitted immediately, per Bulletin 004.
- Claiming the exception while ordering from out-of-province suppliers. Stock bought without Manitoba RST takes you out of the exception.
- Buying backbar supplies on the RST number. Shampoo, colour and blades used on clients are for your own use. Bulletin 062 bars using the RST number to buy them tax-free.
Frequently asked questions
Do barbers in Manitoba charge RST on haircuts?
No. Since December 1, 2021, haircuts, shaving, beard and moustache trimming, styling and colouring are non-taxable for Manitoba RST under Bulletin No. 062, though a GST-registered barber still charges 5% GST.
When did Manitoba stop charging RST on haircuts?
December 1, 2021. Manitoba removed RST from personal services on that date, keeping only tanning by ultraviolet devices taxable.
Do Winnipeg barbershops charge RST on hair products?
Yes. Retail products sold to clients, such as shampoo, pomade and grooming appliances, take 7% RST, plus 5% GST once the shop is GST-registered.
Does a Manitoba barbershop have to register for RST?
Only if its annual taxable sales exceed $30,000, or if it buys from out-of-province suppliers that do not collect Manitoba RST. Haircuts are not taxable sales for RST, so for most shops the test is retail product revenue.
What is the GST threshold for a Winnipeg barber?
$30,000 in worldwide taxable revenue over any four consecutive calendar quarters, the same federal rule as everywhere in Canada. Haircuts count toward it even though they are RST-free.
Are tips subject to RST or GST in Manitoba?
Tips shown or paid separately are not taxable for RST, and tips the client chooses freely are not subject to GST. A mandatory or suggested service charge added to the bill does take GST.
Quick checklist
- Take RST off every service line — cuts, shaves, beard trims, styling and colour.
- Charge 7% RST on retail products, shown as its own amount on the invoice.
- Track annual taxable product sales against the $30,000 RST line, and register through TAXcess within a month of crossing it.
- Register for RST at any volume if your stock comes from out-of-province suppliers that do not charge Manitoba RST.
- Track all taxable revenue, haircuts included, across every four-quarter window against the $30,000 GST line.
- Pay RST on backbar supplies, leave client-chosen tips untaxed, and pay both shares of EI for each chair renter — their GST and RST are their own.
- Start from the British Columbia template under Settings → Locations in BarberFlow and rename PST to RST.
Running a shop west of the border? The Saskatchewan PST guide covers a 6% rate and the PST number every shop there needs. Further west, the BC PST guide runs the same split at 7% and the Alberta GST guide has no provincial tax; the Ontario HST guide covers 13%. Chair renters will find their deductions in the self-employed barber tax write-offs guide, and the sales tax on haircuts in every province hub compares them all.
- Bulletin No. 062 — Personal Services — Manitoba Finance
- Information Bulletin RST 004 — Information for Vendors — Manitoba Finance
- Information Notice RST 24-01 — Registration Requirement Eliminated for Small Business — Manitoba Finance
- TAXcess — Manitoba Finance
- When to register for and start charging the GST/HST — Canada Revenue Agency
- GST/HST in special cases — tips and gratuities — Canada Revenue Agency
- GST/HST Memorandum 19-4-1 — Commercial Real Property: Sales and Rentals — Canada Revenue Agency
- Barbers and hairdressers — special situations — Canada Revenue Agency