Provincial Sales Tax

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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

Complete and return a Registration Form to

Email: SaskTaxInfo@gov.sk.ca

Write:

           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

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 $3,600 per year
Quarterly $3,600 to $7,200 per year
Monthly over $7,200 per year

You must complete and submit your PST return with payment by the due date to avoid penalty and interest charges. The due date is the 20th day of the month following the end of the reporting period.

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

  1. 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.

  1. 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

 3.  File in person or by courier:

           Main Floor

           2350 Albert Street

           Regina SK

 4.  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

You may apply for a contractor’s clearance by completing and submitting the Request for Contract Clearance form

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.

Email: ContractorClearance@gov.sk.ca

Write:

           Ministry of Finance

           Revenue Division

           PO Box 200

           Regina SK S4P 2Z6

           Fax: (306) 798-3045

Apply to the Construction Project Registry

Overview

Effective April 1, 2017, services to real property are subject to PST.

To assist land developers, builders and contractors in determining if a project is subject to PST under the old or new legislation, the Ministry of Finance will maintain a Project Registry

For approved projects, a letter is issued by the Ministry of Finance to the land developer, builder or general contractor advising that the project, or a certain phase of the project, is subject to the application of PST prior to April 1, 2017. A copy of the letter can then be provided to contractors and subcontractors as documentation to support the application of PST under the old rules.

Eligibility

Land Development

Land developers and contractors will administer their work under the rules in place for the application of PST prior to April 1, 2017, for projects that meet one or more of the following conditions:

  1. There is an executed Service Agreement in place between the land developer and the municipality prior to April 1, 2017.
  2. The work was solicited and responded to (bid) prior to April 1, 2017, through a formal submission process and a written letter of award has been received within 60 calendar days of April 1, 2017. Sufficient supporting documentation is expected to include:
    • Project tender documents and an engineering estimate on costs to complete work in the Phase;
    • Executed general sub trade agreements, purchase orders, or sub trade award letters; and,
    • A proposed plan of the subdivision with a unit count of the lots and acreage of parcel.

Residential and Commercial Construction

Developers, builders and contractors constructing residential or commercial premises for resale purposes will administer their work under the rules in place for the application of PST prior to April 1, 2017, for contracts that meet one or more of the following conditions:

  1. There is an executed customer contract in place for the sale of the premise, meaning a written agreement is in place prior to April 1, 2017, or an offer available for acceptance within a 30 day period is in place prior to April 1, 2017, with pricing determined.
    • Nominal change orders, cumulatively within 10 per cent of the contract value as of March 31, 2017, for residential or commercial builds, or 25 per cent of the contract value as of March 31, 2017, for commercial building alterations, will be subject to tax based on the rules in place for the application of PST prior to April 1, 2017.
    • The first change order that causes the total to exceed 10 per cent or 25 per cent, as applicable, plus any subsequent change orders are subject to tax based on the application of PST effective on April 1, 2017.
    • Where the agreement includes conditions yet to be removed that impact the pricing of the original agreement, those conditions are to be treated as change orders.
  2. The residential or commercial building is under construction before April 1, 2017, with “under construction” defined as the commencement of the foundation or permanent structure of the building. Sufficient supporting documentation is expected to include sub trade and supplier invoices for work completed on the building.
  3. Based on dollar value, a majority of written sub trade agreements have been entered into before April 1, 2017, as evidenced by:
    • Executed general sub trade agreements, purchase orders, or sub trade award letters;
    • Project tender documents; and,
    • Site plan with a unit count of the project.

Note: For multi-unit projects, each building must qualify. The entire multi-unit project does not qualify as a whole.

How to Apply

Apply for the Project Registry by submitting a completed Project Registry Application form along with supporting documentation to projectregistry@gov.sk.ca.

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

Obtain and complete a business consent form to allow a taxpayer representative access to your account information.

View Other PST Forms

Bulletins

ID Title Bulletin Survey
PST-2 Grocery, Convenience and Drug Stores Launch
PST-3 Movie and Film Production Industry Launch
PST-4 Beekeeping Supply Dealers Launch
PST-5 General Information Launch
PST-6 Extended Warranty and Maintenance Contracts Launch
PST-7 Computer Hardware, Software and Computer Services Launch
PST-8 Telecommunications Launch
PST-9 Books, Magazines, Periodicals, Newspapers and Other Reading Materials Launch
PST-10 Ready-Mix Concrete Launch
PST-11 Mobile, Modular and Ready-to-Move Homes Launch
PST-12 Services to Real Property Launch
PST-13 Petroleum Drilling and Well Servicing Contractors Launch
PST-14 Oil and Natural Gas Producers Launch
PST-15 Service Stations and Automotive Repair Shops Launch
PST-16 Farm Implement and Farm Supply Dealers Launch
PST-17 Hardware and Building Supply Stores Launch
PST-18 Motor Dealers and Leasing Companies Launch
PST-19 Newspaper Publishers Launch
PST-20 Printers Launch
PST-21 Manufacturers Launch
PST-22 Commercial Refrigeration Vendors and Contractors Launch
PST-23 Florists, Nurseries and Lawn and Garden Centres Launch
PST-24 Realtors Launch
PST-25 Photographs and Photo Finishers Launch
PST-26 Veterinarians and Veterinary Supply Firms Launch
PST-27 Board of Education Launch
PST-28 Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures Launch
PST-29 Autobody Shops Launch
PST-30 Alfalfa Leaf Cutting Bee Supplies and Equipment Launch
PST-31 Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities Launch
PST-32 Antiques, Stamps, Coins, Paper Money and Precious Metals Launch
PST-33 Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverage Launch
PST-34 Fish Farms Launch
PST-36 Beauty Salons and Barber Shops Launch
PST-37 Manufactured Cost of Goods Produced for Own Consumption Launch
PST-38 Non-Resident Real Property and Service Contractors Launch
PST-39 Direct Agents Launch
PST-40 Dentists Launch
PST-41 Cities, Towns and Municipalities Launch
PST-42 Medical Equipment and Supplies Launch
PST-43 Industrial and Construction Equipment Dealers and Supplies Launch
PST-44 Optometrists Launch
PST-45 Chiropractors Launch
PST-46 Service Enterprises Launch
PST-47 Vendors Providing Lodging Launch
PST-48 Recreation Vehicle Dealers Launch
PST-49 Non-Resident Vendors Supplying and Installing Tangible Personal Property Launch
PST-50 Interjurisdictional Carriers Launch
PST-52 Funeral Homes and Funeral Home Suppliers Launch
PST-53 Launderers and Drycleaners Launch
PST-54 Vendors Providing Security and Investigation Services Launch
PST-55 Credit Reporting Agencies and Collection Agencies Launch
PST-56 Aircraft Launch
PST-57 Repair and Installation Services Launch
PST-58 Used Goods Launch
PST-59 Mining Industry Launch
PST-60 Business Assets Transfers Launch
PST-61 Businesses Providing Commercial Building Cleaning Services Launch
PST-62 Accounting Services Launch
PST-63 Sales to First Nations Individuals and Organizations Launch
PST-64 Legal Services Launch
PST-65 Businesses Providing Engineering, Geoscience and Architecture Services Launch
PST-66 Employment Placement Services Launch
PST-67 Advertising Services Launch
PST-68 Auctioneers Launch
PST-71 Sand, Gravel, Crushed Screened Bases and Decorative Rock Launch
PST-72 Rental Businesses Launch
PST-73 Vendors of Insurance Contracts Launch
PST-74 Information for Vendors of Cannabis Launch

Contact Us

Telephone

Toll Free 1-800-667-6102
Regina    306-787-6645

Write

Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6