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.

Tax Information Updates

Top

1. November 2022 Updates

  • 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
Top

2. October 2022 Updates

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

Top

3. September 2022 Updates

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

Top

4. August 2022 Updates

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.

Top

5. May 2022 Updates

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

Top

6. April 2022 Updates

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

Top

7. March 2022 Updates

Top

8. January 2022 Updates

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

Top

9. November 2021 Updates

Information Bulletin PST-6, Information for Vendors of Extended Warranty Contracts and Maintenance Contracts has been updated to remove outdated tax information. Revisions are noted by a bar (|) in the left margin.

PST-6, Information for Vendors of Extended Warranty Contracts and Maintenance Contracts

Information Bulletin PST-11, Information for Suppliers of Mobile, Modular and Ready-to-Move Homes has been updated to clarify the application of PST in relation to supply only and supply and install contracts of ready -to-move homes. Revisions are noted by a bar (|) in the left margin.

PST-11, Information for Suppliers of Mobile, Modular and Ready-to-Move Homes

Information Bulletin PST-25, Information for Photographers, Photofinisher and Video Producers has been updated to include information regarding the application of PST on photo booth services and rentals. Revisions are noted by a bar (|) in the left margin.

PST-25, Information for Photographers, Photofinisher and Video Producers

Information Bulletin PST-26, Information for Veterinarians and Veterinary Supply Firms has been updated to define "commercial livestock" as per the definition available in The Provincial Sales Tax Regulations. Revisions are noted by a bar (|) in the left margin.

PST-26, Information for Veterinarians and Veterinary Supply Firms

Information Bulletin PST-43, Information for Industrial and Construction Equipment Dealers and Suppliers and PST-48, Information for Dealers of Recreational Vehicles have been updated to remove outdated tax information and to include information regarding “Tax Tips Line”. Revisions are noted by a bar (|) in the left margin.

PST-43, Information for Industrial and Construction Equipment Dealers and Suppliers

PST-48, Information for Dealers of Recreational Vehicles

Top

10. October 2021 Updates

Information Bulletin PST-16, Farm Implements and Farm Supply Dealers, has been updated to include clarification on what qualifies as a "farm" plus a few other minor updates. Revisions are noted by a bar (|) in the left margin.

PST-16, Farm Implements and Farm Supply Dealers

Bulletin FT-12, Road Use Charge on Electric Vehicles had been issued to provide details regarding electric vehicle owners' responsibilities in relation to the road use charge.

FT-12, Road Use Charge on Electric Vehicles

Fuel Tax bulletins have been updated to reflect the updated legislation title and to provide clarification on tax reduced and tax exempt fuel for Fuel Tax Exemption permit holders. Revisions are noted by a bar (|) in the left margin.

FT-11, Fuel Tax Rebate for Mineral Exploration

FT-10, Fuel Tax Allowances

FT-9, Fuel Exporters

FT-8, Distributors and Vendors of Propane and other LPG Products

FT-7, Fuel Importers

FT-6, Fuel Tax Licensing and Reporting Requirements

FT-5, Interjurisdictional Carriers

FT-4, Fuel Tax Exemption Permits - Information for Permit Holders

FT-3, Information for Oil Companies and Bulk Fuel Dealers Regarding Marked Diesel Fuel and Marked Heating Fuel

FT-2, Gasoline Competition Assistance Program for Border Fuel Dealers and Fuel Tax Collectors

FT-1, General Fuel Tax Information

Top

11. September 2021 Updates

Information Notice IN 2021-05, VPT and Marketplace Facilitators has been issued and Information Bulletin VPT-1, Vapour Products Tax has been updated to provide details regarding marketplace facilitators responsibilities in relation to VPT. Revisions are noted by a bar (|) in the left margin.

VPT-1, Vapour Products Tax

IN 2021-05, VPT and Marketplace Facilitators

Information Bulletin LCT-1, The Liquor Consumption Tax has been updated to provide clarification regarding penalties on late submission of LCT and VPT returns. Revisions are noted by a bar (|) in the left margin.

LCT-1, The Liquor Consumption Tax

Top

12. July 2021 Updates

Information Bulletin VPT-1, Vapour Products Tax, has been issued to provide information regarding registration, collection and remittance requirements for vendors of vapour products.

VPT-1, Vapour Products Tax

The following publications have been updated to provide information in relation to The Vapour Products Tax Act. Revisions are noted by a bar (|) in the left margin.

PST-2, Information for Grocery, Convenience and Drug Stores

PST-74, Information for Vendors of Cannabis

IN 2018-02, Information for Businesses Operating in Lloydminster, Saskatchewan

Information Bulletin LCT-1, The Liquor Consumption Tax, has been updated to provide information regarding changes made to the LCT Return Form to include reporting for Vapour Products Tax (VPT). Revisions are noted by a bar (|) in the left margin.

LCT-1, The Liquor Consumption Tax

Top

13. May 2021 Updates

The following publications have been updated to reflect changes to The Provincial Sales Tax Act in relation to the application of PST on fees between Online Accommodation Platforms and their customers. Revisions are noted by a bar (|) in the left margin.

IN 2017-20 Non-Resident Vendors PST Registration

IN 2020-08 Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators

PST-31 Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities

PST-47 Information for Vendors Providing Lodging

Information Bulletin PST-33 Information for Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages has been updated to provide information regarding registration and tax collection responsibilities for online food ordering and delivery companies. Revisions are noted by a bar (|) in the left margin.

PST-33 Information for Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages

Information Bulletin PST-5 General Information has been revised to provide clarification in relation to the Small Traders Guidelines and out of province businesses, and to provide an update to Disposal and Environmental Fees. Revisions are noted by a bar (|) in the left margin.

PST-5 General Information

IN 2021-03 Tobacco Tax Rate Changes has been updated to include information regarding reporting requirements. Revisions are noted with a bar (|) on the left margin.

IN 2021-03 Tobacco Tax Rate Changes

IN 2021-01 Vapour Products Tax has been updated to advise that products taxable under VPT excludes all cannabis as defined in The Cannabis Control (Saskatchewan) Act. Revisions are noted by a bar (|) in the left margin.

IN 2021-01 Vapour Products Tax

Top

14. April 2021 Updates

Top

15. November 2020 Updates

IN 2020-09, Phase Two - Saskatchewan Temporary Wage Supplement Program, has been issued to provide details regarding the new phase of the Saskatchewan Temporary Wage Supplement Program for eligible workers helping Saskatchewan's most vulnerable citizens through the COVID-19 pandemic.

IN 2020-09, Phase Two – Saskatchewan Temporary Wage Supplement Program


The following publications have been updated to provide clarification regarding the registration requirements and tax collection responsibilities for Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators. Revisions are noted by a bar (|) in the left margin.

IN 2017-20, Non-Resident Vendors PST Registration

IN 2020-08, Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators

PST-5, General Information

PST-31, Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities

PST-47, Information for Vendors Providing Lodging

Top

16. September 2020 Updates

Publications in relation to Fuel Tax were updated to clarify the changes in relation to Exempt Fuel Sales Reporting (EFSR) in Saskatchewan eTax Services (SETS) replacing the Automated Up Front Exemption System (AUFES) and to include information regarding SETS. Revisions are noted by a bar (|) in the left margin.

FT-1, Fuel Tax-General Information

FT-2, Information for Border Fuel Dealers and Fuel Tax Collectors Regarding the Gasoline Competition Assistance Program

FT-3, Information for Oil Companies and Bulk Fuel Dealers Regarding Marked Diesel Fuel and Marked Heating Fuel

FT-4, Information for Holders of Fuel Tax Exemption Permits

FT-5, International Fuel Tax Agreement (IFTA)

FT-6, Information for Fuel Tax Remitters, Importers, Exporters and Dealers

FT-7, Information for Fuel Importers

FT-8, Information for LPG Distributors and Vendors

FT-9, Information for Fuel Exporters

FT-10, Information for Licensed Remitters, Importers and Markers Regarding Allowances

FT-11, Fuel Tax Rebate for Mineral Exploration

Publications in relation to Manufacturing and Processing (M&P) Incentives were updated to reflect the extension of the M&P Exporter Tax Incentive program and updated contact information for the M&P programs. Revisions are noted by a bar (|) in the left margin.

MP-1, Saskatchewan Manufacturing and Processing Profits Tax Reduction

MP-2, Saskatchewan Investment Tax Credit for Manufacturing and Processing

MP-3, Saskatchewan Manufacturing and Processing Exporter Tax Incentive

PST-65, Information for Businesses Providing Engineering, Geoscience and Architecture Services has been updated to clarify the application of PST on contract administration, construction management, commissioning and other services provided by engineers. Revisions are noted by a bar (|) in the left margin.

PST-65, Information for Businesses Providing Engineering, Geoscience and Architecture Services

PST-75, PST Rebate for New Home Construction has been updated to provide clarification regarding information required on purchase agreements and eligibility of appliances. Revisions are noted by a bar (|) in the left margin.

PST-75, PST Rebate for New Home Construction

Top

17. June 2020 Updates

The following publications have been issued and updated to provide information regarding the registration requirements for Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators. Revisions are noted by a bar (|) in the left margin.

IN 2017-20 Non-Resident Vendors PST Registration

IN 2020-08 Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators

PST-5 General Information

PST-31 Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities

PST-47 Information for Vendors Providing Accommodation Services 

We need your feedback to improve saskatchewan.ca. Help us improve