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Tax Information Updates

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1. December 2024 Updates

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2. November 2024 Updates

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3. September 2024 Updates

  • Information Bulletin PST-79, Irrigation
    This bulletin has been created to provide tax information regarding the application of tax to irrigation equipment and related installation and provides clarification regarding tax exemptions for on-farm irrigation projects.

  • Information Bulletin BC-5, Beverage Container Program - Ready to Serve Beverages
    This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

  • Information Bulletin LCT-1, Liquor Consumption Tax - General Information
    This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  • Information Bulletin PST-5, Registration and Reporting Requirements
    This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments, and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

  • Information Bulletin VPT-1, Vapour Products Tax
    This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

  • Fuel Tax Bulletin FT-1, General Fuel Tax Information
    This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  • Fuel Tax Bulletin FT-6, Fuel Tax Licensing and Reporting Requirements
    This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments. Revisions are noted by a bar (|) in the left margin.

  • Insurance Premiums Tax Bulletin IPT-1, Insurance Premiums Tax
    The General Information bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying and selling a business. Revisions are noted by a bar (|) in the left margin.

  • Corporation Capital Tax Bulletin CCT-1, General Information
    The General Information bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying and selling a business. Revisions are noted by a bar (|) in the left margin.
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4. July 2024 Updates

  • BC-5, Beverage Container Program - Ready to Serve Beverages
    SARCAN’s contact information was updated. The following revisions were made for clarification purposes only: information was added regarding the timing for reporting and remitting the beverage container deposits and environmental handling fees, and information regarding registration was expanded. Revisions are indicated by a bar (|) in the left margin.
  • PST-63, Sales to First Nations Individuals and Organizations
    Revisions were made in several areas to clarify the exemption criteria and documentation requirements for sales and leases to Status Indians, Indian bands and band-empowered entities. Wording was also revised for consistency in several Provincial Sales Tax (PST) Bulletins. Revisions are indicated by a bar (|) in the left margin.

    Revisions were made to several other Provincial Sales Tax (PST) bulletins to provide consistent information in this area, along with other minor clarifications or additions, as described for each of the bulletins below.
  • PST-5, Registration and Reporting Requirements
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-11, Mobile, Modular and Ready-to-Move Homes
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-12, Services to Real Property
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-15, Service Stations & Automotive Repair Shops
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-17, Hardware and Building Supply Stores
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-18, Commercial Vehicle Sales and Leases
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-20, Printers and Desktop Publishers
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. References to outdated technology were removed. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-24, Realtors
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-28, Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-29, Autobody Shops
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-48, Recreation Vehicle Dealers
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-51, Florists
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-57, Repair and Installation Services
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-66, Employment Placement Services
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-67, Advertising Services
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
  • PST-68, Auctioneers
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.
  • PST-72, Rental Businesses
    The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.
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5. June 2024 Updates

  • CCT-1, General Information
    This bulletin was created to consolidate general information into one bulletin that was previously distributed amongst numerous bulletins. This includes instalment payment information that previously existed as a separate bulletin (CT-4 Corporation Capital Tax Instalments).
  • CCT-3, Allowable Deductions
    This bulletin has been updated to remove any references to obsolete information. This bulletin was renamed to CCT-3 from its previous title, CT-2.
  • CT-4, Resource Surcharge
    This bulletin was updated to remove references to obsolete information and duplicated general information now found in CCT-1, General Information. In addition, wording was added to ensure consistency and to provide additional clarification on the paid-up capital calculation requirement. This bulletin was renamed to CCT-4 from its previous title, CT-3.
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6. May 2024 Updates

  • PST-7, Computer Hardware, Software & Computer Services
    Information Bulletin PST-7 was updated to provide clarification regarding the application of tax to Software as a Service (SaaS), Platform as a Service (PaaS) and Infrastructure as a Service (IaaS); and admissions to certain courses, programs, workshops and seminars. The documentation requirements for exempt sales to First Nations individuals and organizations were also updated for clarification. Changes are indicated by a (|) in the left margin.
  • PST-46, Service Enterprises
    Information Bulletin PST-46 was updated to provide clarification regarding the application PST to admissions to certain courses, programs, workshops and seminars. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.
  • PST-62, Accounting Services
    Minor revisions were made to Information Bulletin PST-62 to direct the reader to Information Bulletin PST-63 for information regarding the First Nations exemption criteria, and Information Bulletin PST-76 for information regarding taxable admissions to certain courses, programs. Changes are indicated by a (|) in the left margin.
  • PST-64, Legal Services
    Minor revisions were made to Information Bulletin PST-64 to direct the reader to Information Bulletin PST-63 for information regarding the First Nations exemption criteria, and Information Bulletin PST-76 for information regarding taxable admissions to certain courses, programs. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.
  • PST-76, Admissions, Entertainment and Recreation
    Information Bulletin PST-76 was updated to provide clarification in several areas including the following: online sales of taxable admissions delivered electronically, and resale of tax-paid tickets; admissions to certain courses, programs, workshops and seminars; exempt tuition; documentation for exempt sales to First Nations individuals and organizations; and memberships where members receive taxable goods and services, including taxable admissions, entertainment and recreation. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.
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7. April 2024 Updates

  • Information Bulletin FT-2, Fuel Competition Assistance Program
    This bulletin has been revised in response to the change in the Alberta Fuel Tax rates effective April 1, 2024. It also reflects the program name change from the “Gasoline Competition Assistance Program” to the “Fuel competition Assistance Program” in order to acknowledge the inclusion of diesel and dyed diesel in the fuel tax differential allowance.
  • Fuel Competition Assistance Application
    This application has been updated to reflect the program name change from the “Gasoline Competition Assistance Program” to the “Fuel Competition Assistance Program” due to the inclusion of diesel and dyed diesel.
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8. March 2024 Updates

  • Information Notice IN 2024-01, Budget 2024-25
    This notice has been published to provide general information regarding changes to promote compliance and foster a fair and competitive environment for all Saskatchewan businesses.
  • PST-75, PST Rebate for New Home Construction
    Information Bulletin PST-75 and the related application forms have been revised to provide minor clarifications. Changes to the bulletin are indicated by a bar (|) in the left margin.
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9. February 2024 Updates

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10. January 2024 Updates

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11. December 2023 Updates

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12. October 2023 Updates

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13. September 2023 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-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.
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14. May 2023 Updates

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.
  • Information Bulletin PST-14, Oil and Natural 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.
  • 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.
  • 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.
  • 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.
  • Information Notice IN 2023-04, Freight and Delivery, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  • Information Notice IN 2023-04, Freight and Delivery, was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  • 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.
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15. March 2023 Updates

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16. January 2023 Updates

  • 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.

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