Tax Information Updates

• IN 2023-06, Drilling Rig Related Equipment PST Remission
  This notice was created due to an amendment to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures as described in the notice, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records.

• PST-5, Registration and Reporting Requirements
  The bulletin title was changed from General Information and the contents were revised to focus on registration and reporting requirements for businesses which make sales to Saskatchewan customers. Information on freight and environmental charges were removed from this bulletin and given their own dedicated publication. Changes are indicated by a (|) in the left margin.

• PST-13, Petroleum Drilling & Well Servicing Contractors
  This bulletin was updated to include details of an amendment made to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures, as described in the bulletin, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records. Changes are indicated by a (|) in the left margin.

• PST-16, Farm Implement and Farm Supply Dealers
  Clarification was provided for the application of tax on real property contract work provided to farmers. Changes are indicated by a (|) in the left margin.

• PST-18, Commercial Vehicle Sales and Leases
  The name of this bulletin was changed from Motor Dealers and Leasing Companies. Clarification was added for vehicle trade-ins and consignment sales. Information related to private sales, settler’s effects, and other transactions not relevant to motor vehicle dealers, was moved to the new information bulletin PST-78, Private Vehicle Sales and Other Vehicle Transactions. Changes are indicated by a (|) in the left margin.

• PST-58, Used Goods
  This bulletin had a section on the sale of used vehicles which was updated to reflect the introduction of PST-78, Private Vehicle Sales and Other Vehicle Transactions and changes made to PST-18, Commercial Vehicle Sales and Leases. Changes are indicated by a (|) in the left margin.

• PST-60, Business Asset Transfers
  This bulletin was updated to include information on the transfer of vehicles between closely related parties and details on how tax applies to asset transfers by partnerships. Changes are indicated by a (|) in the left margin.

• PST-63, Sales to First Nations Individuals and Organization
  Information was added in most sections of this bulletin to provide clarification on sales to First Nations. New sections were added with details on remote stores and Vapour Products Tax (VPT). Changes are indicated by a (|) in the left margin.

• PST-78, Private Vehicle Sales and Other Vehicle Transactions
  This bulletin was created to provide information regarding the application of PST to vehicle transactions other than sales and leases by licensed motor vehicle dealers and leasing companies.

Tax Information Bulletins and Information Notices have been updated or added as described below:

• Information Bulletin PST-7, Computer Hardware, Software & Computer Services, has been revised to provide updated information regarding the application of PST effective October 1, 2022, to certain training, courses, workshops, seminars, etc. The Exempt Sales section has also been revised to provide clarification regarding the exemption criteria for sales of services in addition to hardware and software. Revisions are noted by a bar (|) in the left margin.
  PST-7, Computer Hardware, Software & Computer Services

• Information Bulletin PST-14, Oil and Gas Producers, has been revised to provide clarification regarding the application of PST to equipment “lost in-hole” invoiced to a producer, oil used by producers for various purposes, and environmental fees. Revisions are noted by a bar (|) in the left margin.
  PST-14, Oil and Natural Gas Producers

• Information Bulletin PST-51, Florists was developed to provide florists with clarification of how PST applies to their industry. Prior to March 2023, information for florists was included in Information Bulletin PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers.
  PST-51, Florists

• Information Bulletin PST-72, Rental Businesses, has been revised to provide clarification regarding the application of PST to fuel charges in relation to rentals, equipment provided along with an operator. Section E was revised to provide clarification regarding the exemption for labour and equipment charges in relation to the set up and tear down of rented scaffolding equipment. Revisions are noted by a bar (|) in the left margin.
  PST-72, Rental Businesses

• Information Bulletin PST-75, PST Rebate for New Home Construction, was revised to extend the rebate application deadline to March 31, 2024. All other eligibility criteria and application requirements remain the same.
  PST-75, PST Rebate for New Home Construction

• Information Notice IN 2023-03, Gift Baskets and Packages of Bundled Goods, was created to assist businesses in determining how to apply tax to gift baskets and other packages containing both taxable and exempt goods, and/or goods subject to one or more taxes (i.e. Provincial Sales Tax, Liquor Consumption Tax, and Vapour Products Tax), when the basket or package is sold for a single price and the values of goods in each tax category are not broken out by the manufacturer or vendor.
  IN 2023-03, Gift Baskets and Packages of Bundled Goods

• Information Notice IN 2023-04, Delivery, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  IN 2023-04, Freight and Delivery
  

• Information Notice IN 2023-05, Disposal and Environmental Fees, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  IN 2023-05, Disposal and Environmental Fees
  

• Information Notice IN 2020-05, Drilling Rigs, Service Rigs and Related Equipment, was revised to provide a refund application deadline of March 31, 2025, in relation to PST paid between April 1, 2017 and March 31, 2023, on qualifying drilling rigs and related equipment meeting the revised substantial use criteria due to its use in the specified geothermal drilling activities.
  IN 2020-05, Drilling Rigs, Service Rigs and Related Equipment

The following publications have been issued or revised as a result of Budget 2023-24 Provincial Sales Tax updates. Additional revisions provide further clarification in other areas. Revisions are identified within each publication by a bar (|) in the left margin.

• IN 2023-02, Budget 2023-24 – Provincial Sales Tax Updates (New)
• IN 2020-05, Drillings Rigs, Service Rigs and Related Equipment
• PST-12, Services to Real Property
• PST-13, Petroleum Drilling & Well Servicing Contractors
• PST-16, Farm Implements and Supplies
• PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers
• PST-38, Non-Resident Real Property and Service Contractors
• PST-42, Medical Equipment and Supplies

PST-31, Hunting and Fishing Lodges and Outfitters

• The bulletin title was changed and information was revised to be specific to hunting and fishing lodges and outfitters. Information was updated to provide clarification regarding the application of PST to guide services and recreational activities effective October 1, 2022, and information was added regarding a policy change in relation to complimentary guide services and recreational activities.

PST-46, Service Enterprises

• Information on training was revised due to the application of PST effective October 1, 2022, on certain courses, programs, workshops, seminars, conferences and conventions (Section G).

PST-76, Admissions, Entertainment and Recreation

• Information was updated to provide clarification regarding the application of PST to certain courses, programs, workshops, seminars, conferences and conventions, and information was added regarding a policy change in relation to complimentary admissions, entertainment and recreation.

IN 2017-09, Requirement to Collect Tax at Craft & Trade Shows

• Information was added regarding the application of PST effective October 1, 2022, to admissions, entertainment and recreation, which includes admissions paid to attend craft or trade shows. Vendor and exhibitor registration requirements were also clarified.

IN 2023-01, Gift Cards and Pre-Paid Cards

• This notice was issued to provide information and clarification regarding the application of Provincial Sales Tax (PST) to gift cards and other forms of pre-paid cards.

MP-2 Saskatchewan Manufacturing and Processing Investment Tax Credit

• MP-2, Saskatchewan Manufacturing and Processing Investment Tax Credit has been updated to provide further clarification on the eligibility of lease equipment and the 10% gross revenue criteria. Revisions are noted by a bar (|) in the left margin.

• FT-2, Gas Competition Assistance Program has been updated due to an increase in assistance rates for some zones as a result of a decrease in fuel tax rates in Alberta effective January 1, 2023. Revisions are noted by a bar (|) in the left margin.
  FT-2, Gasoline Competition Assistance Program (GCAP)

• PST-18, Motor Dealers and Leasing Companies: This bulletin was revised to clarify how PST applies to levies imposed by the federal government, including the recently implemented Luxury Tax. Revisions are noted by a bar (|) in the left margin.
  PST-18, Motor Dealers and Leasing Companies

• PST-24, Realtors: This bulletin was revised to clarify when the PST is due, the broker responsible for the collection and remittance of PST, and certain situations where real estate commissions are exempt from PST. Information was also added in relation to the sale of used business assets and the Tax Tips Line. Revisions are noted by a bar (|) in the left margin.
  PST-24, Realtors

• PST-40, Dentists and Denturists: This bulletin name was revised to include denturists, and minor updates were made to the listing of taxable and exempt supplies. Information was also added in relation to registration and reporting requirements, goods and services purchased for own use, and the Tax Tips Line. Revisions are noted by a bar (|) in the left margin.
  PST-40, Dentists and Denturists

• PST-48, Recreational Vehicles: This bulletin was revised to clarify how PST applies to levies imposed by the federal government, including the recently implemented Luxury Tax. Information was also added in relation to the PST exemption for Status Indians or Indian Bands, trade-In allowances, manufacturers’ cash bonuses and rebates, exempt lease/rental charges and fees, repair parts and labour, and service labour. Revisions are noted by a bar (|) in the left margin.
  PST-48, Recreational Vehicles

• PST-52, Funeral Homes and Suppliers: This bulletin was revised to clarify how PST applies to catering services, purchases of taxable goods and services used in the provision of exempt funeral services, and goods and services on which PST must be collected. Revisions are noted by a bar (|) in the left margin.
  PST-52, Funeral Homes and Suppliers

• PST-56, Aircraft: This bulletin was revised to clarify how PST applies to levies imposed by the federal government, including the recently implemented Luxury Tax. In addition, further information was added in relation to the rented/leased aircraft, trade-In allowances, demonstrator aircraft, non-resident aircraft, and the Tax Tips Line. Revisions are noted by a bar (|) in the left margin.
  PST-56, Aircraft

Information Bulletin PST-75, PST Rebate for New Home Construction was revised, along with the related rebate application forms, due to an amendment to the eligibility criteria as announced on October 14, 2022.

PST 75, PST Rebate for New Home Construction

New Home Rebate – Builder Built

New Home Rebate – Owner Built

PST-76, Admissions, Entertainment and Recreation was revised to provide clarification in a number of areas, and to exclude bingo card sales from the list of taxable sales.

PST-76, Admissions, Entertainment and Recreation

FT-2, Gas Competition Assistance Program has been updated due to a decrease in assistance rates for some zones as a result of an increase in fuel tax rates in Alberta effective October 1, 2022.

FT-2, Gas Competition Assistance Program

Information Notice IN 2022-01 and Information Bulletin PST-76, Admissions, Entertainment and Recreation have been updated according to announcements made August 23, 2022. Revisions are noted by a bar (|) in the left margin.

• IN 2022-01, PST on Admissions, Entertainment and Recreation
• PST-76, Admissions, Entertainment and Recreation

Information Notice IN 2013-03, Outreach Reviews has been updated to reflect that effective June 1, 2022, payment in relation to an outreach review is required to be submitted within 30 days to avoid the application of penalty and interest to the assessment. Revisions are noted by a bar (|) in the left margin.

IN 2013-03, Outreach Reviews

Information Bulletin FT-2, Gas Competition Assistance Program has been updated due to an increase in assistance rates for some zones due to a reduction in fuel tax rates on gasoline in Alberta effective April 1, 2022.

FT-2, Gas Competition Assistance Program

Information Bulletin FT-2, Gas Competition Assistance Program, Application for Gasoline Competition Assistance – Fuel Retailer and Application for Gasoline Competition Assistance – Bulk Dealer/Cardlock have been updated due to the temporary addition of diesel and dyed diesel as eligible fuels for fuel dealers along the Alberta border. This is effective April 8, 2022.

FT-2, Gas Competition Assistance Program

Application for Gasoline Competition Assistance – Fuel Retailer

Application for Gasoline Competition Assistance – Bulk Dealer/Carlock

PST-13, Petroleum Drilling and Well Servicing Contractors was revised to clarify the exemption for oilfield clean-up services (i.e. vacuum truck services) and taxable excavation and removal of contaminated soil. In addition, Section Q was added to provide clarification regarding the exemption on environmental fees. Revisions are noted by a bar (|) in the left margin.

PST-13, Petroleum Drilling and Well Servicing Contractors

Information Bulletin PST-56, Aircraft was revised to provide clarification in relation to repair parts and labour for aircraft designed for farm spraying. Revisions are noted by a bar (|) in the left margin.

PST-56, Aircraft

Information Bulletin PST-58, Used Goods was revised to provide clarification regarding the $5,000 exemption for private transactions and the use of Canadian Red Book in determining the taxable fair-market values of used vehicles when purchased privately or received as a gift. Revisions are noted by a bar (|) in the left margin.

PST-58, Used Goods

Information Bulletin PST-59, Mining Industry was revised to clarify the exemption for downhole drilling services and specified mine site drilling for hard rock, potash and coal, and helium and associated non-hydrocarbon gases that was implemented effective December 1, 2019, and to clarify the exemption on engineering services directly related to exploration for oil, natural gas, potash or other minerals. Revisions are noted by a bar (|) in the left margin.

PST-59, Mining Industry

Information Bulletin PST-67, Advertising Services was revised to update the definition of exempt reading materials, and to clarify the exemption criteria for sales to non-residents and for sales including both taxable and exempt goods and services, and to address changes in technology. Information was also added regarding the “Tax Tips Line”. Revisions are noted by a bar (|) in the left margin.

PST-67, Advertising Services

Information Notice IN 2018-02, Lloydminster Businesses has been revised to provide information related to PST exemption on admissions, entertainment and recreation in Lloydminster, SK. Revisions are noted by a bar (|) in the left margin.

IN 2018-02, Businesses Operating in Lloydminster

Information Notice IN 2013-03, Outreach Reviews was revised to add VPT to the list of taxes that may be covered in an Outreach Review. Revisions are noted by a bar (|) in the left margin.

IN 2013-03, Outreach Reviews

The following publications have been issued or revised as a result of Budget 2022-23 announcements:

• IN 2022-01, PST on Admissions, Entertainment and Recreation
• IN 2022-02, PST Exemption on Audio Books
• IN 2022-03, PST on Credit Rating Agency Services
• IN 2022-04, PST on Farm Equipment, Supplies and Services
• IN 2022-05, VPT Exemption in Lloydminster
• IN 2022-06, Tobacco Tax Rate Changes
• IN 2022-07, Notice to First Nations Tobacco Retailers
• PST-76, Admissions, Entertainment and Recreation
• TT-1, Tobacco Tax – General Information
• TT-2, Tobacco Competition Assistance Program
• PST-9, Books, Magazines, Periodicals, Newspapers and Other Reading Materials
• PST-12, Services to Real Property
• PST-16, Farm Implement and Supplies
• PST-27, Boards of Education
• PST 31, Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities
• PST-38, Non-Resident Real Property and Service Contractors
• PST-55, Credit Reporting, Credit Rating and Collection Agencies
• IN 2018-02, Lloydminster Businesses
• IN 2020-08, Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators
• FN-1, First Nations Fuel and Tobacco Tax Refund Program

Information Bulletin PST-36, Personal Services has been revised to include additional examples of exempt personal services and update the bulletin title from “Beauty Salons and Barber Shops” to “Personal Services”. Information was also included regarding registration, applying and remitting tax, and the “Tax Tips Line”. Revisions are noted by a bar (|) in the left margin.

PST-36, Personal Services

Information Bulletin PST-41, Cities, Towns and Municipalities was updated to include further information regarding sand and gravel sold to municipalities and the Ministry of Highways and Infrastructure as part of a real property road building contract, or as a component of hot or cold asphalt mix. A section was added regarding the tax exemption on water treatment chemicals and filters. Revisions are noted by a bar (|) in the left margin.

PST-41, Cities, Towns and Municipalities

Information Bulletin PST-66, Employment Placement Services was updated to clarify the application of PST on charges in relation to the provision of taxable services by a temporary worker that remains employed or contracted with the employment placement agency. Revisions are noted by a bar (|) in the left margin.

PST-66, Employment Placement Services

Information Bulletin PST-68, Auctioneers, was updated to include information regarding the “Tax Tips Line” and to consolidate information regarding the tax exemptions. Revisions are noted by a bar (|) in the left margin.

PST-68, Auctioneers

Information Bulletin PST-71, Sand, Gravel, Crushed Screened Bases and Decorative Rock was updated to include further information regarding sand and gravel sold to municipalities and the Ministry of Highways and Infrastructure as part of a real property road building contract, or as a component of hot or cold asphalt mix. Revisions are noted by a bar (|) in the left margin.

PST-71, Sand, Gravel, Crushed Screened Bases and Decorative Rock