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Pay PST on Your Business Assets


Businesses must pay Provincial Sales Tax (PST) on the purchase of new and used assets. Businesses must self-assess and remit the PST directly to the Ministry of Finance when they purchase assets from a supplier who did not collect the tax, such as a non-resident supplier or a business ceasing operations.


Use a Business Assets Declaration form to remit PST payable on the purchase of new or used assets acquired in connection with the start of business operations in Saskatchewan.

Report any PST due on subsequent purchases of business assets on the "Net Tax on Consumption" line of your regular PST return form.

How to Report and Pay

  • Submit the completed Business Assets Declaration form within 30 days of the purchase date of the assets. Find more information in the Business Assets Declaration Form Guidelines.
  • Attach a copy of the Agreement for Sale or Asset Purchase Agreement, including supporting schedules or copies of invoices and receipts.
  • Attach receipts for any PST already paid on vehicles to motor licence issuers.
  • Make cheque payable to the Minister of Finance.
  • Forward completed form along with payment to:

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


Report and Pay

Further Information

Find more information about completing your Business Assets Declaration Form Guidelines.

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