Understand Provincial Sales Tax
PST is a six per cent sales tax that applies to taxable goods and services consumed or used in Saskatchewan. It applies to goods and services purchased in the province as well as goods and services imported for consumption or use in Saskatchewan. New and used goods are subject to tax.
When you purchase or rent taxable goods or services from a supplier who is licensed to collect PST, you pay PST to the supplier. When you purchase or rent taxable goods or services from a supplier who did not collect the tax, such as an unlicensed supplier located outside Saskatchewan, you must self-assess and pay the PST directly to the Revenue Division.
Businesses operating in Saskatchewan must register to obtain a PST number. Depending on the nature of the business, either a vendor’s licence number or a registered consumer number will be issued.
Apply for a Provincial Sales Tax (PST) Number
Overview
Businesses operating in Saskatchewan must obtain a PST number for the purpose of collecting and remitting PST on sales of taxable goods or services and to report any PST payable on taxable goods and services acquired for use in your business operations.
Eligibility
Depending on the nature of the business, either a vendor’s licence number or a registered consumer number will be issued.
How to Apply
Businesses may apply for a PST Licence using one of the following methods:
- Register Online using SETS which is an online service that offers a secure, fast and convenient way to register your business to collect and report provincial taxes.
- New Businesses may submit their application by completing the online New Business Registration form to apply for a PST, LCT, VPT, BCP and/or IFTA Licence.
- Businesses that are already registered under another tax program may apply for a PST Licence by logging into their SETS account and submitting a Service Request to Add account.
For further SETS instruction please visit SETS Learning.
- Mail-in:
Ministry of Finance
Revenue Division
PO Box 200
Regina SK S4P 2Z6
Apply for a Provincial Sales Tax (PST) Refund
Overview
If you have paid PST in error or have overpaid PST you may be eligible for a refund of the tax. You may claim a refund by requesting a refund from your supplier or by applying to the Ministry of Finance.
Note that refund applications may be subject to future audit verification.
Eligibility
You must claim a PST refund within four years from the date of overpayment. Only the person who paid the tax is eligible for a refund.
The Ministry of Finance will not pay refunds of $5 or less.
How to Apply
- Apply using SETS which is an online service that offers a secure, fast and convenient way to apply for a PST Refund.
- Submit and return a completed Application for Refund form along with supporting documentation such as copies of invoices and other relevant documents. If you wish to receive your refund by Direct Deposit, please complete the Direct Deposit Form and include it with your application. Please ensure that the address on your void cheque or direct deposit form matches the address on your refund application form, and it is your current mailing address.
Email: PSTRefunds@gov.sk.ca
Write:
Ministry of Finance
Revenue Division
PO Box 200
Regina SK S4P 2Z6
Pay PST on Your Business Assets
Overview
Businesses must pay Provincial Sales Tax (PST) on the purchase of new and used assets. Businesses must self-assess and remit the PST directly to the Ministry of Finance when they purchase assets from a supplier who did not collect the tax, such as a non-resident supplier or a business ceasing operations.
Eligibility
Use a Business Assets Declaration form to remit PST payable on the purchase of new or used assets acquired in connection with the start of business operations in Saskatchewan.
Report any PST due on subsequent purchases of business assets on the “Net Tax on Consumption” line of your regular PST return form.
How to Report & Pay
- Submit the completed Business Assets Declaration form within 30 days of the purchase date of the assets. Find more information in the Business Assets Declaration Guidelines.
- Attach a copy of the Agreement for Sale or Asset Purchase Agreement, including supporting schedules or copies of invoices and receipts.
- Attach receipts for any PST already paid on vehicles to motor licence issuers.
- Make cheque payable to the Minister of Finance.
- Forward completed form along with payment to:
Ministry of Finance
Revenue Division
PO Box 200
Regina SK S4P 2Z6
File a PST Return
Overview
You must file PST Returns on a monthly, quarterly or annual basis depending on the amount of tax you report to us per year as follows:
| Filing Frequency |
Tax Reported |
| Annually |
0 to $4,800 per year |
| Quarterly |
$4,800 to $12,000 per year |
| Monthly |
over $12,000 per year |
You must complete and submit your PST return with payment by the due date to avoid penalty and interest charges. Returns are due on the 20th day of the month following the end of the reporting period for returns filed or paid non-electronically or by the last day of the month for returns filed and paid electronically.
If there is no tax to report for the period, you must still file a "NIL" return.
A Casual PST Return form is used to submit PST collected or payable when you are a business or individual not required to be registered with a PST number filing regular PST returns.
Eligibility
Businesses operating in Saskatchewan are required to obtain a PST number and file regular PST returns.
Examples of when a Casual PST Return form should be used include:
- A small trader occasionally participating in craft or trade shows in Saskatchewan.
- Saskatchewan residents who purchase taxable goods from outside the province, unless the PST was paid to the Canada Border Services Agency upon entry into Saskatchewan or to another agent licensed to collect the PST. This includes purchases made by e-commerce, mail or telephone order or while travelling outside Saskatchewan.
How to File
- File using Saskatchewan eTax Service (SETS), which is an online service that offers a secure, fast and convenient way to file your PST return. There are two options to file using SETS:
For those with a PST account, we recommend registering for SETS if you would like to access other provincial tax accounts, see past transactions, view your statement of account, etc. Register for an account via the SETS homepage.
- File PST Returns by mail:
- Complete the PST return form received by mail;
- Make cheque payable to the Minister of Finance; and
- Forward completed form along with payment to:
Ministry of Finance
Revenue Division
PO Box 200
Regina SK S4P 2Z6
- Make payment through online banking.
PST Return Forms
PST Return Form
PST Return Instructions
PST Return Worksheet Supplement and Instructions
Outreach Review Supplemental PST Return Form
Casual PST Return Form
Apply for a Contractor Clearance
Overview
Contractors and sub-contractors must obtain a contract clearance letter from the Ministry of Finance and provide a copy of the letter to the general contractor or principal before the final payment is made on a contract.
Eligibility
A contract clearance ensures the Provincial Sales Tax (PST) has been accounted for correctly before a contract is finalized.
Under Section 29 of The Provincial Sales Tax Act, non-resident contractors consuming or using equipment or other goods during the completion of a contract in Saskatchewan are required to post a guarantee bond or cash deposit in an amount equal to 6% of the total amount to be paid under the contract. Alternatively, contractors may obtain a clearance letter to provide to the principal. Principals should maintain a holdback of 6 per cent until a clearance letter is provided or proof of bonding is obtained.
The principal must ensure that the contractor complies with this provision, as failure to do so can leave the principal liable for any taxes which the contractor fails to remit, in addition to possible fines and penalties.
How to Apply
- Apply using SETS which is an online service that offers a secure, fast and convenient way to apply for a contractor clearance.
- Complete and return a Request for Contract Clearance Form to:
Email: ContractorClearance@gov.sk.ca
Write:
Ministry of Finance
Revenue Division
PO Box 200
Regina SK S4P 2Z6
Fax: (306) 798-3045
Did you know? Contractors meeting specific criteria may be eligible for a blanket clearance covering all projects within a 12 month period. Please navigate to the Account Inquiry menu and select the “Check Your Account Standing” option to find out if you qualify. Note that you will have to create an account on SETS in order to submit this request.
Non-resident contractors should use the Contract Clearance Supplementary Worksheet to assist them in calculating the tax payable and ensure efficient review and processing of the application.
Search the PST Registry
Click here to search the PST Registry
All businesses operating in Saskatchewan must be licensed or registered with the Ministry of Finance for PST purposes.
Use this on-line service to verify the businesses you are dealing with have met this requirement and have an active PST vendor’s licence or registered consumer number.
Allow a Taxpayer Representative Access to your Tax Information
Business Consent Form
Complete the business consent form to allow a taxpayer representative access to your account information.
View Other PST Forms
