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Tax Information Updates

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1. July 12, 2018

Information Bulletin CT-4, Corporation Capital Tax Installments has been updated to clarify the application interest on overpayments of Corporation Capital Tax.  Revisions are noted by a bar (|) in the left margin.

CT-4, Corporation Capital Tax Installments


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2. June 7, 2018

Information Notice IN 2018-08, Contractors/Builders and Provincial Sales Tax on Insurance has been issued to communicate the application of PST to surety bonds and new home warranty insurance purchased by a contractor, and how these insurance costs are to be itemized on their customer’s invoice.

IN 2018-08, Contractor/ Builders and PST on Insurance


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3. May 1, 2018

Information Bulletin PST-58, Information on the Taxation of Used Goods has been updated to clarify the application of Provincial Sales Tax to private sales of used vehicles. Revisions are noted by a bar (|) in the left margin.

PST-58, Information on the Taxation of Used Goods

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4. April 10, 2018

Information Notice IN 2018-06, Elimination of PST Energy Star Exemption has been issued as a result of this announcement in the 2018-19 Budget.

IN 2018-06, Elimination of PST Energy Star Exemption

Information Notice IN 2018-07, Provincial Sales Tax on Vehicles and the following revised Information Bulletins have been issued as a result of changes to the taxation of vehicles announced in the 2018-19 Budget.  Changes to the bulletins are indicated by a bar (|) in the left margin.

IN 2018-07, Provincial Sales Tax on Vehicles  

PST-15, Information for Service Stations and Automotive Repair Shops

PST-18, Information for Motor Dealers and Leasing Companies

PST-29, Information for Autobody Shops

PST-58, Information on the Taxation of Used Goods

PST-68, Information for Auctioneers

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5. April 6, 2018

Information Notices IN 2018-04, Provincial Sales Tax Insurance Exemptions and IN 2018-05, Provincial Sales Tax Refunds on Insurance Premiums have been issued, and Information Bulletin PST-73, Information for Vendors of Insurance Contracts has been revised, to clarify the exemptions of PST for insurance contracts announced on February 26, 2018 and the refund process related to these products.

IN 2018-04, Provincial Sales Tax Insurance Exemptions

IN 2018-05, Provincial Sales Tax Refunds on Insurance Premiums

PST-73, Information for Vendors of Insurance Contracts

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6. March 28, 2018

Information Bulletin BC-5, Information on the Distribution of Ready-to-Serve Beverages in Approved Containers has been updated to reflect an increase in the environmental handling charges effective April 1, 2018.

BC-5, Information on the Distribution of Ready-to-Serve Beverages in Approved Containers

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7. March 26, 2018

Information Notice IN 2018-03, Information Regarding Natural Gas Valuation for Producers has been issued to communicate a change to the method of using a deemed average production cost for calculating the value of natural gas used at compressor stations.

Information Bulletin PST-14, Information for Oil and Natural Gas Producers has been revised primarily to communicate a change to the method of using a deemed average production cost for calculating the value of natural gas used at compressor stations.  Other revisions are noted by a bar (|) in the left margin.

IN 2018-03, Information Regarding Natural Gas Valuation for Producers

PST-14, Information for Oil and Natural Gas Producers

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8. February 26, 2018

Information Notice 2018-01, Provincial Sales Tax on Insurance Premiums has been issued to communicate an exemption of PST on individual and group life, health, disability, accident and sickness  insurance as well as agriculture insurance including crop and livestock insurance, hail insurance and margin/income insurance.

Information Bulletin PST-73, Information for Vendors of Insurance Contracts has been updated to reflect the insurance premium exemptions noted in Information Notice 2018-01.

IN 2018-01, Provincial Sales Tax on Insurance Premiums

PST-73, Information for Vendors of Insurance Contracts

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9. December 22, 2017

Information Notice IN 2017-21, Provincial Sales Tax and Concession Sales has been issued in regard to the exemption for charitable and non-profit organizations which is clarified to include sales of food and beverages at a community concession, subject to conditions as outlined in the notice.

Information Bulletin PST-33, Information for Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages has been updated to clarify PST exemptions, PST registration requirements and the application of tax to corkage charges.

IN 2017-21, Provincial Sales Tax and Concession Sales

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

Information Notice IN 2017-22, Provincial Sales Tax – Naloxone and Other Non-Prescription Drugs Used to Treat Life-Threatening Conditions has been issued to communicate a PST exemption on certain non-prescription drugs used to treat life-threatening conditions.

PST-42, Information for Vendors of Medical Equipment and Supplies has been updated to include the PST exemption on certain non-prescription drugs used to treat life-threatening conditions as well as to clarify the tax status of certain items as indicated by a (l) in the left margin of the bulletin.

IN 2017-22, Provincial Sales Tax – Naloxone and Other Non-Prescription Drugs Used to Treat Life-Threatening Conditions

PST-42, Information for Vendors of Medical Equipment and Supplies

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10. November 28, 2017

Information Bulletin PST-5, General Information, and Information Notice IN 2017-20, Non-Resident Vendors – Provincial Sales Tax (PST) Registration, have been updated to clarify the PST registration requirements for non-resident vendors.

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11. October 25, 2017

Information Notice IN 2017-19, Information Regarding Natural Gas Valuation for Pipeline Operators has been issued to communicate the accepted method for the calculation of Provincial Sales Tax on natural gas consumed at compressor stations.

IN 2017-19, Information Regarding Natural Gas Valuation for Pipeline Operators
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12. October 16, 2017

Information Notice IN 2017-18, Notice to First Nations and On-Reserve Retailers Regarding Tax-Exempt Purchases of Fuel and Tobacco Products has been issued to clarify eligible tax-exempt purchases.

IN 2017-18, Notice to First Nations and On-Reserve Retailers Regarding Tax-Exempt Purchases of Fuel and Tobacco Products

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14. July 24, 2017

Information Bulletin MP-3, Saskatchewan Manufacturing and Processing Exporter Tax Incentive has been updated to assist you in applying for the Manufacturing and Processing Exporter Tax Incentive

MP-3 Saskatchewan Manufacturing and Processing Exporter Tax Incentive


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15. July 18, 2017

Information Bulletin PST-57, Information for Businesses Providing Repair and Installation Services has been updated to clarify the application of PST on inspection services. 
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16. July 17, 2017

Information Notice IN 2017-04, Elimination of Provincial Sales Tax Remission for Permanently Mounted Equipment has been updated to clarify the application of PST and transition rules for resident and non-resident businesses.

IN 2017-04 Elimination of PST Remission for Permanently Mounted Equipment


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17. June 30, 2017

The following bulletins have been updated to provide additional information regarding PST exempt services, the application of PST to materials and consumables and the collection and remittance of PST on progress payments.  

PST-12, Information for Businesses Providing Services to Real Property
PST-38, Information for Non-Resident Real Property and Service Contractors

The following notices have been updated to provide additional information regarding nominal change orders as they relate to construction projects and the PST transition rules. 

IN 2017-02, Provincial Sales Tax – Services to Real Property
IN 2017-17, Land Development and Residential and Commercial Construction - Application of PST and Transition


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18. June 16, 2017

Information Bulletin PST-13, Petroleum Drilling & Well Servicing Contractors has been updated.  The application of PST has been clarified for certain services and is outlined in Sections D and E of the revised bulletin.  PST continues to apply to all equipment purchased or leased/rented by petroleum drilling and well servicing contractors for use in their contracts, whether or not taxable or exempt services are provided.

PST-13 Petroleum Drilling & Well Servicing Contractors


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19. May 31, 2017

Information Bulletin PST-73, Information for Vendors of Insurance Contracts is new and provides guidance regarding the application of Provincial Sales Tax to insurance contracts effective August 1, 2017. 

PST-73 Vendors of Insurance Contracts

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20. May 17, 2017

Information Notice IN 2017-07, Provincial Sales Tax on Insurance Premiums, has been updated based on consultations with insurance industry associations. The effective date for the application of PST has been extended from July 1, 2017, to August 1, 2017. In addition, changes have been made regarding self-insured arrangements, endorsements, and permanent life insurance policies. 

IN 2017-07 PST on Insurance Premiums


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21. May 1, 2017

Information Notice IN 2017-17, Land Development and Residential and Commercial Construction - Application of PST and Transition Rules, is new.  Effective April 1, 2017, PST applies to services to real property.  This notice provides details regarding the transition rules for projects already in progress on April 1, 2017.

IN 2017-17 Land Development and Residential and Commercial Construction –Application of PST and Transition Rules


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