A Casual PST Return form is used to submit PST collected or payable when you are a business or individual not required to be registered with a PST number filing regular PST returns.
Examples of when a Casual PST Return form should be used include:
- A small trader occasionally participating in craft or trade shows in Saskatchewan.
- Saskatchewan residents who purchase taxable goods from outside the province, unless the PST was paid to the Canada Border Services Agency upon entry into Saskatchewan or to another agent licensed to collect the PST. This includes purchases made by e-commerce, mail or telephone order or while travelling outside Saskatchewan.
How to File
- Submit a completed Casual PST Return form within 30 days of the collection date for tax collected or the purchase date for tax payable.
- Make cheque payable to the Minister of Finance.
- Forward completed form along with payment to:
Ministry of Finance
File casual PST return
PO Box 200
Regina SK S4P 2Z6
Find more information about requirements to be registered with a PST number.