Google Translate Disclaimer

A number of pages on the Government of Saskatchewan`s web site have been professionally translated in French. These translations are identified by a yellow text box that resembles the link below and can be found in the right hand rail of the page. The home page for French-language content on this site can be found here:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

The results of software-based translation do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos, and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Provincial Sales Tax

PST is a six per cent sales tax that applies to taxable goods and services consumed or used in Saskatchewan. It applies to goods and services purchased in the province as well as goods and services imported for consumption or use in Saskatchewan. New and used goods are subject to tax.

When you purchase or rent taxable goods or services from a supplier who is licensed to collect PST, you pay PST to the supplier. When you purchase or rent taxable goods or services from a supplier who did not collect the tax, such as an unlicensed supplier located outside Saskatchewan, you must self-assess and pay the PST directly to the Revenue Division.

Businesses operating in Saskatchewan must register to obtain a PST number. Depending on the nature of the business, either a vendor’s licence number or a registered consumer number will be issued.

Provincial Sales Tax Bulletins & Notices

Learn more about how PST applies to goods and services.

Apply for a PST Number

Register a business or individual for the purpose of collecting and remitting PST on sales of taxable goods or services and/or to report any PST payable on taxable goods and services you acquire for use in your business operations.

Search the PST Registry

All businesses operating in Saskatchewan must be licenced or registered with the Ministry of Finance for PST purposes. 

Use this on-line service to verify the businesses you are dealing with have met this requirement and have an active PST vendor’s licence or registered consumer number.

File a PST Return

Businesses including licensed vendors and registered consumers must file a PST return on either a monthly, quarterly or annual basis depending on the amount of tax collected or payable.

File a Casual PST Return

Use a Casual PST Return to report PST collected or payable if you are an individual or business not required to be licenced or registered with a PST number. 

Pay PST on Your Business Assets

Remit PST payable on the purchase of new or used business assets acquired in connection with the start of business operations in Saskatchewan.

Apply for a PST Refund

Claim a PST refund by submitting a completed Application for Refund form along with supporting documentation such as copies of invoices and other relevant documents.

Apply for a Contractor’s Clearance

Request a contractor’s clearance letter to release a holdback maintained for PST purposes.

Apply for the Project Registry

Land developers, builders and contractors may apply to have their project added to the list maintained by the Ministry of Finance for approved projects subject to the application of PST prior to April 1, 2017.

Allow a Taxpayer Representative Access to your Tax Information

Obtain and complete a business consent form to allow a taxpayer representative access to your account information.

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