Tax Information Updates

• Information Bulletin FT-2, Fuel Competition Assistance Program
  This bulletin has been revised in response to the change in the Alberta Fuel Tax rates effective April 1, 2024. It also reflects the program name change from the “Gasoline Competition Assistance Program” to the “Fuel competition Assistance Program” in order to acknowledge the inclusion of diesel and dyed diesel in the fuel tax differential allowance.

• Fuel Competition Assistance Application
  This application has been updated to reflect the program name change from the “Gasoline Competition Assistance Program” to the “Fuel Competition Assistance Program” due to the inclusion of diesel and dyed diesel.

• Information Notice IN 2024-01, Budget 2024-25
  This notice has been published to provide general information regarding changes to promote compliance and foster a fair and competitive environment for all Saskatchewan businesses.

• Information Bulletin MP-3, Saskatchewan Manufacturing and Processing Exporter Tax Incentive
  This bulletin has been updated to reflect 2023 being the final program year. Revisions are noted by a bar (|) in the left margin.

• PST-75, PST Rebate for New Home Construction
  Information Bulletin PST-75 and the related application forms have been revised to provide minor clarifications. Changes to the bulletin are indicated by a bar (|) in the left margin.

• Information Bulletin IPT-1, Insurance Premiums Tax
  This bulletin has been issued to clarify tax rates and filing requirements for Insurance Premiums Tax.

• Black Stock Tobacco – List of Saskatchewan Suppliers
  The List of Saskatchewan Suppliers has been updated to reflect a change in available suppliers, effective January 1, 2024. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin FT-2, Gasoline Competition Assistance Program for Border Fuel Dealers and Fuel Tax Collectors has been updated to include the expansion of the Gasoline Competition Assistance program along the Manitoba border and the addition of diesel to the listing of eligible fuels. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin PST-75, PST Rebate for New Home Construction
Minor revisions were made to clarify the eligibility criteria for the recently expanded PST Rebate for New Home Construction, and the link to the PST Rebate for New Home Construction Application Form – Apr 2020 to Mar 2023 - Owner-Built was corrected. Changes made to the bulletin in October 2023 and December 2023 are indicated by a (|) in the left margin.

• Information Bulletin FT-2, Gasoline Competition Assistance Program for Border Fuel Dealers and Fuel Tax Collectors has been updated to reflect a change in assistance rates, effective January 1, 2024. This change is due to fuel tax rate changes in Alberta and Manitoba. Revisions are noted by a bar (|) in the left margin.

• PST-75, PST Rebate for New Home Construction
  Information Bulletin PST-75 has been revised due to the expansion (effective retroactively to April 1, 2023) to the Saskatchewan PST Rebate for New Home Construction. Changes to the bulletin are indicated by a bar (|) in the left margin. 

• IN 2023-06, Drilling Rig Related Equipment PST Remission
  This notice was created due to an amendment to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures as described in the notice, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records.

• PST-5, Registration and Reporting Requirements
  The bulletin title was changed from General Information and the contents were revised to focus on registration and reporting requirements for businesses which make sales to Saskatchewan customers. Information on freight and environmental charges were removed from this bulletin and given their own dedicated publication. Changes are indicated by a (|) in the left margin.

• PST-13, Petroleum Drilling & Well Servicing Contractors
  This bulletin was updated to include details of an amendment made to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures, as described in the bulletin, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records. Changes are indicated by a (|) in the left margin.

• PST-16, Farm Implement and Farm Supply Dealers
  Clarification was provided for the application of tax on real property contract work provided to farmers. Changes are indicated by a (|) in the left margin.

• PST-18, Commercial Vehicle Sales and Leases
  The name of this bulletin was changed from Motor Dealers and Leasing Companies. Clarification was added for vehicle trade-ins and consignment sales. Information related to private sales, settler’s effects, and other transactions not relevant to motor vehicle dealers, was moved to the new information bulletin PST-78, Private Vehicle Sales and Other Vehicle Transactions. Changes are indicated by a (|) in the left margin.

• PST-58, Used Goods
  This bulletin had a section on the sale of used vehicles which was updated to reflect the introduction of PST-78, Private Vehicle Sales and Other Vehicle Transactions and changes made to PST-18, Commercial Vehicle Sales and Leases. Changes are indicated by a (|) in the left margin.

• PST-60, Business Asset Transfers
  This bulletin was updated to include information on the transfer of vehicles between closely related parties and details on how tax applies to asset transfers by partnerships. Changes are indicated by a (|) in the left margin.

• PST-63, Sales to First Nations Individuals and Organization
  Information was added in most sections of this bulletin to provide clarification on sales to First Nations. New sections were added with details on remote stores and Vapour Products Tax (VPT). Changes are indicated by a (|) in the left margin.

• PST-78, Private Vehicle Sales and Other Vehicle Transactions
  This bulletin was created to provide information regarding the application of PST to vehicle transactions other than sales and leases by licensed motor vehicle dealers and leasing companies.

Tax Information Bulletins and Information Notices have been updated or added as described below:

• Information Bulletin PST-7, Computer Hardware, Software & Computer Services, has been revised to provide updated information regarding the application of PST effective October 1, 2022, to certain training, courses, workshops, seminars, etc. The Exempt Sales section has also been revised to provide clarification regarding the exemption criteria for sales of services in addition to hardware and software. Revisions are noted by a bar (|) in the left margin.
  PST-7, Computer Hardware, Software & Computer Services

• Information Bulletin PST-14, Oil and Gas Producers, has been revised to provide clarification regarding the application of PST to equipment “lost in-hole” invoiced to a producer, oil used by producers for various purposes, and environmental fees. Revisions are noted by a bar (|) in the left margin.
  PST-14, Oil and Natural Gas Producers

• Information Bulletin PST-51, Florists was developed to provide florists with clarification of how PST applies to their industry. Prior to March 2023, information for florists was included in Information Bulletin PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers.
  PST-51, Florists

• Information Bulletin PST-72, Rental Businesses, has been revised to provide clarification regarding the application of PST to fuel charges in relation to rentals, equipment provided along with an operator. Section E was revised to provide clarification regarding the exemption for labour and equipment charges in relation to the set up and tear down of rented scaffolding equipment. Revisions are noted by a bar (|) in the left margin.
  PST-72, Rental Businesses

• Information Bulletin PST-75, PST Rebate for New Home Construction, was revised to extend the rebate application deadline to March 31, 2024. All other eligibility criteria and application requirements remain the same.
  PST-75, PST Rebate for New Home Construction

• Information Notice IN 2023-03, Gift Baskets and Packages of Bundled Goods, was created to assist businesses in determining how to apply tax to gift baskets and other packages containing both taxable and exempt goods, and/or goods subject to one or more taxes (i.e. Provincial Sales Tax, Liquor Consumption Tax, and Vapour Products Tax), when the basket or package is sold for a single price and the values of goods in each tax category are not broken out by the manufacturer or vendor.
  IN 2023-03, Gift Baskets and Packages of Bundled Goods

• Information Notice IN 2023-04, Delivery, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  IN 2023-04, Freight and Delivery
  

• Information Notice IN 2023-05, Disposal and Environmental Fees, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  IN 2023-05, Disposal and Environmental Fees
  

• Information Notice IN 2020-05, Drilling Rigs, Service Rigs and Related Equipment, was revised to provide a refund application deadline of March 31, 2025, in relation to PST paid between April 1, 2017 and March 31, 2023, on qualifying drilling rigs and related equipment meeting the revised substantial use criteria due to its use in the specified geothermal drilling activities.
  IN 2020-05, Drilling Rigs, Service Rigs and Related Equipment

The following publications have been issued or revised as a result of Budget 2023-24 Provincial Sales Tax updates. Additional revisions provide further clarification in other areas. Revisions are identified within each publication by a bar (|) in the left margin.

• IN 2023-02, Budget 2023-24 – Provincial Sales Tax Updates (New)
• IN 2020-05, Drillings Rigs, Service Rigs and Related Equipment
• PST-12, Services to Real Property
• PST-13, Petroleum Drilling & Well Servicing Contractors
• PST-16, Farm Implements and Supplies
• PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers
• PST-38, Non-Resident Real Property and Service Contractors
• PST-42, Medical Equipment and Supplies

PST-31, Hunting and Fishing Lodges and Outfitters

• The bulletin title was changed and information was revised to be specific to hunting and fishing lodges and outfitters. Information was updated to provide clarification regarding the application of PST to guide services and recreational activities effective October 1, 2022, and information was added regarding a policy change in relation to complimentary guide services and recreational activities.

PST-46, Service Enterprises

• Information on training was revised due to the application of PST effective October 1, 2022, on certain courses, programs, workshops, seminars, conferences and conventions (Section G).

PST-76, Admissions, Entertainment and Recreation

• Information was updated to provide clarification regarding the application of PST to certain courses, programs, workshops, seminars, conferences and conventions, and information was added regarding a policy change in relation to complimentary admissions, entertainment and recreation.

IN 2017-09, Requirement to Collect Tax at Craft & Trade Shows

• Information was added regarding the application of PST effective October 1, 2022, to admissions, entertainment and recreation, which includes admissions paid to attend craft or trade shows. Vendor and exhibitor registration requirements were also clarified.

IN 2023-01, Gift Cards and Pre-Paid Cards

• This notice was issued to provide information and clarification regarding the application of Provincial Sales Tax (PST) to gift cards and other forms of pre-paid cards.

MP-2 Saskatchewan Manufacturing and Processing Investment Tax Credit

• MP-2, Saskatchewan Manufacturing and Processing Investment Tax Credit has been updated to provide further clarification on the eligibility of lease equipment and the 10% gross revenue criteria. Revisions are noted by a bar (|) in the left margin.