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New and revised Tax Information Bulletins and Information Notices are listed here. Subscribe for email notifications of future updates.
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.
PST-31, Hunting and Fishing Lodges and Outfitters
PST-76, Admissions, Entertainment and Recreation
IN 2017-09, Requirement to Collect Tax at Craft & Trade Shows
IN 2023-01, Gift Cards and Pre-Paid Cards
MP-2 Saskatchewan Manufacturing and Processing Investment Tax Credit
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
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.
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.
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.
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.
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.
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.
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.
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.
The following publications have been issued or revised as a result of Budget 2022-23 announcements:
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.
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.
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
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