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Tax Information Updates

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2. 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


IN 2020-02, New Due Date for Electronic Filers has been updated to provide information regarding available electronic and non-electronic payment methods. Revisions are noted by a bar (|) in the left margin.

IN 2020-02, Electronic and Non-electronic Filing, Payments and Due Dates


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

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3. 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

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4. 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 


IN 2020-02, New Due Date for Electronic Filers, has been updated to provide information regarding notifications available in SETS that identifies extended due dates to eligible electronic filers. Revisions are noted by a bar (|) in the left margin.

IN 2020-02, New Due Date for Electronic Filers

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5. April 2020 Updates

Information Bulletin PST-73, Information for Vendors of Insurance Contracts has been updated to clarify the application of PST on Creditor Protection Insurance and sales of used business assets. Revisions are noted by a bar (|) in the left margin.

PST-73, Information for Vendors of Insurance Contracts

Information Notice IN 2018-04, Provincial Sales Tax Insurance has been updated to clarify the application of PST on Creditor Protection Insurance. Revisions are noted by a bar (|) in the left margin.

IN 2018-04, Provincial Sales Tax Insurance

Information Notice IN 2020-04, New PST Exemption for Drilling Services and Downhole Servicing and Repairs has been updated to clarify the PST exemption on downhole servicing and repairs in relation to certain industries. Revisions are noted by a bar (|) in the left margin.

IN 2020-04, New PST Exemption for Drilling Services and Downhole Servicing and Repairs

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6. March 2020 Updates

Information Notice IN 2020-03, Notice to Businesses Regarding Penalty and Interest on Late Returns Due to COVID-19, has been revised to provide updated details regarding assistance provided to businesses in relation to Provincial Sales Tax returns.

IN 2020-03, Notice To Businesses Regarding Penalty and Interest on Late Returns Due to COVID-19

The following publications have been issued as a result of 2020-21 Budget Estimates announcements:

PST-75, PST Rebate for New Home Construction

IN 2020-04, New PST Exemption for Drilling Services and Downhole Servicing and Repairs

IN 2020-05, Drilling Rigs, Service Rigs and Related Equipment

PST-59, Information for The Mining Industry

PST-13, Petroleum Drilling & Well Servicing Contractors

The following publications have been updated to provide minor clarifications and include information effective April 1, 2020, regarding real property services provided in relation to exempt farm production equipment. Revisions are noted by a bar (|) in the left margin.

PST-12, Information for Businesses Providing Services to Real Property

PST-16, Information for Farm Implement and Farm Supply Dealers

PST-38, Information for Non-Resident Real Property and Service Contractors

The following publications have been updated primarily in relation to electronic filing due dates and filing frequency changes effective April 1, 2020, for PST, LCT and BCP returns Revisions are noted by a bar (|) in the left margin.

LCT-1, The Liquor Consumption Tax

BC-5, Information on The Distribution of Ready-To-Serve Beverages in Approved Containers

PST-5, General Information

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7. January 2020 Updates

Information Notice IN 2020-01, Changes to Filing Frequency Thresholds has been issued to describe the changes made to thresholds in relation to the filing frequency for filing Provincial Sales Tax (PST), Liquor Consumption Tax (LCT) and Beverage Container Program (BCP) returns.

IN 2020-01 Changes to Filing Frequency Thresholds

Information Notice IN 2020-02, New Due Date for Electronic Filers has been issued to clarify the extension provided for Provincial Sales Tax (PST), Liquor Consumption Tax (LCT) and Beverage Container Program (BCP) returns filed electronically.

IN 2020-02 New Due Date for Electronic Filers

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8. December 2019 Updates

Information Bulletin PST-18, Information for Motor Dealers and Leasing Companies, has been updated to clarify the application of PST on trade-ins involving cash back and to include information regarding Tax Tips Line. Revisions are noted by a bar (|) in the left margin.

PST-18, Information for Motor Dealers and Leasing Companies

Information Bulletin PST-7, Information for Suppliers of Computer Hardware, Software and Computer Services, has been updated to reflect the list of taxable computer services as per The Provincial Sales Tax Regulations, include an exempt services list and to include information regarding Tax Tips Line. Revisions are noted by a bar (|) in the left margin.

PST-7, Information for Suppliers of Computer Hardware, Software and Computer Services

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9. November 2019 Updates

Information Bulletin PST-74, Information for Vendors of Cannabis, has been updated to clarify the application of PST on edible cannabis, cannabis extracts, cannabis topicals and to include information regarding the Tax Tips Line. Revisions are noted by a bar (|) in the left margin.

PST-74, Information for Vendors of Cannabis

Information Notice IN 2017-02, Provincial Sales Tax – Services to Real Property, has been updated to clarify the PST transition rules regarding long-term operation, maintenance and/or rehabilitation contracts. Revisions are noted by a bar (|) in the left margin.

IN 2017-02, Provincial Sales Tax – Services to Real Property

Information Notice IN 2017-17, Land Development and Residential and Commercial Construction – Application of PST and Transition Rules, has been updated to clarify the PST transition rules regarding long-term operation, maintenance and/or rehabilitation contracts. Revisions are noted by a bar (|) in the left margin.

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

Information Notice IN 2019-02, Notification Regarding Real Property Service Transition Rules, has been issued to clarify the PST transition rules regarding long-term operation, maintenance and/or rehabilitation contracts and the application of PST on subcontract agreements that are in relation to “old PST rules” projects.

IN 2019-02, Notification Regarding Real Property Service Transition Rules

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10. October 2019 Updates

Information Bulletin PST-33, Information for Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages has been updated to clarify the application of PST on complimentary and promotional offers on food and non-alcoholic beverages and to include information regarding Tax Tips Line. 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 Notice IN 2017-09, Requirement to Collect Tax at Craft and Trade Shows in Saskatchewan has been updated to explain the calculation of tax when tax included tickets/tokens are sold to patrons for ready prepared meals and beverages. Revisions are noted by a bar (|) in the left margin.

IN 2017-09, Requirement to Collect Tax at Craft and Trade Shows in Saskatchewan

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11. August 2019 Updates

Information Bulletin PST-28, Information for Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures, has been updated to clarify the application of PST on supply-only sales of asphalt paving mixtures and manufacturing asphalt for own use and to elaborate on exempt sales situations. Revisions are noted by a bar (|) in the left margin.

PST-28, Information for Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures

Information Bulletin PST-57, Information for Businesses Providing Repair and Installation Services, has been updated to include information regarding the Tax Tips Line. Revisions are noted by a bar (|) in the left margin.

PST-57, Information for Businesses Providing Repair and Installation Services

Information Bulletin PST-71, Information for Suppliers of Sand, Gravel, Crushed/Screened Bases and Decorative Rock, has been updated to clarify the application of PST on supply-only sales (retail sales) and supply and installation contracts (real property contracts) of sand, gravel, crushed/screened bases and decorative rocks. Revisions are noted by a bar (|) in the left margin.

PST-71, Information for Suppliers of Sand, Gravel, Crushed/Screened Bases and Decorative Rock

Information Bulletin PST-72, Information for Rental Businesses, has been updated to clarify the application of PST on equipment with an operator, crane rentals and cylinder rentals. Revisions are noted by a bar (|) in the left margin.

PST-72, Information for Rental Businesses

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12. July 2019 Updates

Information Bulletin FT-2, Information for Border Fuel Dealers and Fuel Tax Collectors Regarding the Gasoline Competition Assistance Program has been updated in regards to the re-instatement of the assistance provided to border fuel dealers. Revisions are noted by a bar (|) in the left margin.

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

Information Bulletin PST-58, Information on the Taxation of Used Goods has been updated to clarify the method used to determine the $5,000 exemption on private used vehicle purchases. Revisions are noted by a bar (|) in the left margin.

PST-58, Information on the Taxation of Used Goods

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13. June 2019 Updates

Information Notice IN 2019-01, Bonding and Clearance Process and Ensuring Contractor Holds a Valid Licence has been issued to clarify the principal's requirements when hiring contractors.

IN 2019-01, Bonding and Clearance Process and Ensuring Contractor Holds a Valid Licence

Information Bulletins PST-12, Information for Businesses Providing Services to Real Property and PST-38, Information for Non-Resident Real Property and Service Contractors have been updated in regard to holdback amounts, surety bonds, consulting and supervision services, the bonding and clearance process, Tax Tips Line, and other revisions as noted by a bar (|) in the left margin.

PST-12, Information for Businesses Providing Services to Real Property

PST-38, Information for Non-Resident Real Property and Service Contractors

Information Bulletins PST-41, Information for Cities, Towns and Municipalities has been updated to provide information regarding the bonding and clearance process and Tax Tips Line. Revisions are noted by a bar (|) in the left margin.

PST-41, Information for Cities, Towns and Municipalities

Information Bulletin PST-59, Information for the Mining Industry has been updated to provide clarification regarding the application of PST to real property services and to provide information regarding the bonding and clearance process and Tax Tips Line. Revisions are noted by a bar (|) in the left margin.

PST-59, Information for the Mining Industry

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14. PST Exemption - Oil and Gas Industry Equipment

Information Notice IN 2018-10, PST Exemption – Oil and Gas Industry Equipment has been issued to provide notification regarding the Provincial Sales Tax exemption for certain equipment used substantially in oil and gas exploration, oil and gas production drilling, or oil and gas well servicing.

IN 2018-10, PST Exemption – Oil and Gas Industry Equipment

Information Bulletin PST-13, Petroleum Drilling & Well Servicing Contractors has been revised to provide information regarding the Provincial Sales Tax exemption for certain equipment, as well as clarification of other items as noted by a bar (|) in the left margin.

PST-13, Petroleum Drilling & Well Servicing Contractors

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15. PST Updates

Information Bulletin PST-5, General Information has been revised to provide updates regarding non-resident vendor registration requirements, freight and delivery charges, the addition of grain bags to exempt disposal and environmental fees, and other revisions as noted by a bar (|) in the left margin.

PST-5, General Information

Information Notice IN 2017-20, Non-Resident Vendors – PST Registration has been revised to provide an update regarding non-resident vendor registration requirements.

IN 2017-20, Non-Resident Vendors – PST Registration

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16. New Tax Tips Line

A new Tax Tips Line program has been established to provide an anonymous and fully confidential way for the public to report businesses or individuals who are participating in provincial tax fraud. Please visit the Tax Tips Line web page for more details.

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