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Renseignements en Français

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Provincial Sales Tax

The PST is a 6% sales tax which applies to the purchase, importation, or rental of certain goods and services in Saskatchewan. The PST is collected under the authority of The Provincial Sales Tax Act. The current 6% rate became effective March 23, 2017.

The PST and Businesses

Businesses that sell taxable goods or services in Saskatchewan are required to obtain a PST vendor’s license. Business Registrations Saskatchewan is any easy and convenient way to register your new business in Saskatchewan.

Common Questions about the PST

Find out about the PST, what it applies to, who pays it and more.

The PST and Used Vehicles

Effective April 1, 2017, the value of a trade-in may not be subtracted from the purchase price of an eligible light vehicle before applying PST. A tax-paid eligible used light vehicle is not subject to tax upon resale.

PST Bulletins

Get bulletins which help explain how the PST applies in specific situations.

Forms

Download and print PST forms.

Legislation

Read or print the applicable legislation:

Provincial Sales Tax Act, An Act for the Imposition and Collection of Taxes on Consumers and Users of Tangible Personal Property and Certain Services

PST Revenue by Fiscal Year

2012/13 (Budget)

$1,348,700,000

2011/12

$1,322,160,753

2010/11

$1,186,991,902

2009/10

$1,084,000,679

2008/09

$1,108,628,000

2007/08

$929,865,000

2006/07

$1,021,274,000

2005/06

$1,056,236,000

2004/05

$931,346,000

2003/04

$799,862,000

2002/03

$763,930,000

2001/02

$735,514,000

2000/01

$701,670,000

1999/00

$625,974,000

1998/99

$710,740,000

1997/98

$721,240,000

1996/97

$810,521,000

1995/96

$749,015,000

Vendor Responsibilities

All businesses in Saskatchewan are required to register with the Ministry of Finance. Businesses that sell taxable goods and services in Saskatchewan are required to obtain a vendor’s licence. Businesses that do not sell taxable goods or services must still apply to become a registered consumer for the purposes of paying tax on items purchased outside Saskatchewan.

Tax Returns

Businesses must file tax returns with the Ministry of Finance on a regular basis. Tax returns may be filed on a monthly, quarterly, or annual basis, depending on the amount of tax collected. You will be informed how often you have to file.  Payments may be remitted by cheque or money order attached to your return form. Many banks and credit unions also accept tax payments. You may also file and pay your tax returns using Saskatchewan Electronic Tax Services (SETS).

Penalties for Failing to Remit the Tax

Penalty and interest charges are applied to taxes that are not remitted by the due date. These charges are necessary to ensure that taxes are collected and remitted on time.   

Penalty Applied to Late Returns
A penalty of 10% of the tax payable, to a maximum of $500, is applied to each return period.
Penalty Applied to Audit Assessments
The following penalties apply to audit assessments, effective July 1, 2007:
  • Tax on sales. A penalty of 10% of the amount assessed, with no maximum, is applied to audit assessments for sales of taxable goods or services where the tax should have been collected from your customers, but was not. A penalty of 25% of the amount assessed, with no maximum, is applied to audit assessments for tax that has been collected from your customers but not remitted. A penalty of 100% of the amount assessed, with no maximum, may be applied to audit assessments for tax collected from your customers that willfully has not been remitted.
  • Tax on consumption. A penalty of 10% of the amount assessed, with no maximum, is applied to audit assessments for goods or services that were taken from inventory or purchased from a supplier who did not charge the tax, where the tax should have been self assessed, but was not.

Interest charges. Interest at the prime interest rate plus 3% is charged from the date the tax was to have been remitted. In addition, businesses filing late returns or returns without payment forfeit their commission for that tax period.

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