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.

Provincial Sales Tax (PST) Returns


You must file PST Returns on a monthly, quarterly or annual basis depending on the amount of tax you report to us per year as follows:

Filing Frequency Tax Reported
Annually $0 to $4,800 per year
Quarterly $4,800 to $12,000 per year
Monthly over $12,000 per year

You must complete and submit your PST return with payment by the due date to avoid penalty and interest charges. Returns are due on the 20th day of the month following the end of the reporting period for returns filed or paid non-electronically or by the last day of the month for returns filed and paid electronically.

If there is no tax to report for the period, you must still file a "NIL" return.


Businesses operating in Saskatchewan are required to obtain a PST number and file regular PST returns.

How to File

There are several ways to file your PST return:

  1. File using Saskatchewan Electronic Tax Service (SETS), which is an online service that offers a secure, fast and convenient way to file your PST return.

    File using SETS

  2. File PST Returns by mail:
    • Complete the PST Return form received by mail;
    • Make cheque payable to the Minister of Finance; and
    • Forward completed form along with payment to:

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

  3. Make payment through online banking.

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