Effective Friday, September 17, a province-wide mandatory masking order will be implemented for all indoor public spaces. 

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Tax Information Updates

New and revised Tax Information Bulletins and Information Notices are listed here. Subscribe for email notifications of future updates.

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1. October 2021 Updates

Bulletin FT-12, Road Use Charge on Electric Vehicles had been issued to provide details regarding electric vehicle owners’ responsibilities in relation to the road use charge.

FT-12, Road Use Charge on Electric Vehicles

Fuel Tax bulletins have been updated to reflect the updated legislation title and to provide clarification on tax reduced and tax exempt fuel for Fuel Tax Exemption permit holders. Revisions are noted by a bar (|) in the left margin.

FT-11, Fuel Tax Rebate for Mineral Exploration

FT-10, Fuel Tax Allowances

FT-9, Fuel Exporters

FT-8, Distributors and Vendors of Propane and other LPG Products

FT-7, Fuel Importers

FT-6, Fuel Tax Licensing and Reporting Requirements

FT-5, Interjurisdictional Carriers

FT-4, Fuel Tax Exemption Permits - Information for Permit Holders

FT-3, Information for Oil Companies and Bulk Fuel Dealers Regarding Marked Diesel Fuel and Marked Heating Fuel

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

FT-1, General Fuel Tax Information

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2. September 2021 Updates

Information Notice IN 2021-05, VPT and Marketplace Facilitators has been issued and Information Bulletin VPT-1, Vapour Products Tax has been updated to provide details regarding marketplace facilitators responsibilities in relation to VPT. Revisions are noted by a bar (|) in the left margin.

VPT-1, Vapour Products Tax

IN 2021-05, VPT and Marketplace Facilitators

Information Bulletin LCT-1, The Liquor Consumption Tax has been updated to provide clarification regarding penalties on late submission of LCT and VPT returns. Revisions are noted by a bar (|) in the left margin.

LCT-1, The Liquor Consumption Tax

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3. July 2021 Updates

Information Bulletin VPT-1, Vapour Products Tax, has been issued to provide information regarding registration, collection and remittance requirements for vendors of vapour products.

VPT-1, Vapour Products Tax

The following publications have been updated to provide information in relation to The Vapour Products Tax Act. Revisions are noted by a bar (|) in the left margin.

PST-2, Information for Grocery, Convenience and Drug Stores

PST-74, Information for Vendors of Cannabis

IN 2018-02, Information for Businesses Operating in Lloydminster, Saskatchewan

Information Bulletin LCT-1, The Liquor Consumption Tax, has been updated to provide information regarding changes made to the LCT Return Form to include reporting for Vapour Products Tax (VPT). Revisions are noted by a bar (|) in the left margin.

LCT-1, The Liquor Consumption Tax

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4. May 2021 Updates

The following publications have been updated to reflect changes to The Provincial Sales Tax Act in relation to the application of PST on fees between Online Accommodation Platforms and their customers. 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-31 Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities

PST-47 Information for Vendors Providing Lodging

Information Bulletin PST-33 Information for Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages has been updated to provide information regarding registration and tax collection responsibilities for online food ordering and delivery companies. 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 Bulletin PST-5 General Information has been revised to provide clarification in relation to the Small Traders Guidelines and out of province businesses, and to provide an update to Disposal and Environmental Fees. Revisions are noted by a bar (|) in the left margin.

PST-5 General Information

IN 2021-03 Tobacco Tax Rate Changes has been updated to include information regarding reporting requirements. Revisions are noted with a bar (|) on the left margin.

IN 2021-03 Tobacco Tax Rate Changes

IN 2021-01 Vapour Products Tax has been updated to advise that products taxable under VPT excludes all cannabis as defined in The Cannabis Control (Saskatchewan) Act. Revisions are noted by a bar (|) in the left margin.

IN 2021-01 Vapour Products Tax

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5. April 2021 Updates

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6. 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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7. 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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8. 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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9. 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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10. 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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11. 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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