Learn more about COVID-19 in Saskatchewan.  Daily case numbers and information for businesses and workers.

The Re-Open Saskatchewan plan was released on April 23rd.

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 text box that resembles the link below and can be found in the right hand rail of the page. 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.

The results of software-based translation 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 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. May 2020 Updates

Information Notice IN 2020-07, Saskatchewan Temporary Wage Supplement Program, has been issued to provide details regarding the Saskatchewan Temporary Wage Supplement Program for eligible lower-income workers helping Saskatchewan's most vulnerable citizens through the COVID-19 pandemic.

IN 2020-07, Saskatchewan Temporary Wage Supplement Program

Top

2. 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

Information Notice IN 2020-06, Saskatchewan Small Business Emergency Payment, has been issued to provide an overview and explain the eligibility and application process for the Saskatchewan Small Business Emergency Payment (SSBEP) program.

IN 2020-06, Saskatchewan Small Business Emergency Payment

Top

3. 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

Top

4. 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

Top

5. 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

Top

6. 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

Top

7. 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

Top

8. 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

Top

9. 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

Top

10. 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

Top

11. 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

Top

12. 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

Top

13. October 16, 2018

As announced by the Federal Government, cannabis becomes legal in Canada effective October 17, 2018. Information Bulletin PST-74, Information for Vendors of Cannabis, has been issued to provide information regarding Provincial Sales Tax (PST) registration and reporting requirements and the application of PST to cannabis products.

PST-74, Information for Vendors of Cannabis

Information Bulletin PST-73, Information for Vendors of Insurance Contracts has been updated to provide further clarification regarding PST exempt agriculture insurance. Revisions are noted by a bar (|) in the left margin.

PST-73, Information for Vendors of Insurance Contracts

Top

14. Potential Postal Disruption

IN 2018-09, Notice Regarding Potential Postal Disruption – What you need to know about filing and paying your provincial consumption taxes or receiving refunds in the event of a postal disruption.

Top

15. 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.

Top

16. July 12, 2018

Information Bulletin CT-4, Corporation Capital Tax Instalments 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 Instalments

Top

17. 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

Top

18. 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

Top

19. 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

Top

20. 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

Top

21. 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

Top

22. 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

Top

23. 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 No longer available; for current information please see:

PST-73, Information for Vendors of Insurance Contracts

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