Google Translate Disclaimer

A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

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.

Software-based translations 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. The 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.

Contractor’s Clearance Application


Contractors and sub-contractors must obtain a contract clearance letter from the Ministry of Finance and provide a copy of the letter to the general contractor or principal before the final payment is made on a contract.


A contract clearance ensures the Provincial Sales Tax (PST) has been accounted for correctly before a contract is finalized.


Under Section 29 of The Provincial Sales Tax Act, non-resident contractors consuming or using equipment or other goods during the completion of a contract in Saskatchewan are required to post a guarantee bond or cash deposit in an amount equal to 6% of the total amount to be paid under the contract. Alternatively, contractors may obtain a clearance letter to provide to the principal. Principals should maintain a holdback of 6 per cent until a clearance letter is provided or proof of bonding is obtained.

The principal must ensure that the contractor complies with this provision, as failure to do so can leave the principal liable for any taxes which the contractor fails to remit, in addition to possible fines and penalties.

How to Apply

Apply for a contractor's clearance by completing and submitting the Request for Contract Clearance form.

Non-resident contractors should use the Contract Clearance Supplementary Worksheet to assist them in calculating the tax payable and ensure efficient review and processing of the application.


Ministry of Finance
Revenue Division
PO Box 200
Regina, SK  S4P 2Z6

Fax: (306)798-3045


Apply for Contractor's Clearance

Further Information

Find out more in Information Bulletins:

We need your feedback to improve Help us improve