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:
||$0 to $4,800 per year
||$4,800 to $12,000 per year
||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.
Please see IN 2020-01, Changes to Filing Frequency Thresholds and IN 2020-02, New Due Date for Electronic Filers for changes coming April 2020.
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:
- 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
- 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
PO Box 200
Regina SK S4P 2Z6
- Make payment through online banking.