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Tax Information What's New2013May 16, 2013
The compilation of Rulings has been updated. Please use link below for most recent version. May 9, 2013May 8, 2013
May 8, 2013 - PROVINCE TO BE FLEXIBLE WITH SALES TAX FILERS HIT BY SPRING FLOODING Saskatchewan businesses affected by flooding may be eligible for relief from penalty and interest charges that result from filing late sales tax returns. READ MORE. March 20, 2013
The following Tobacco Tax bulletins has been revised: The following Information Notices are new: Information Notice to Tobacco Tax Collectors Information Notice to First Nations and On-Reserve Tobacco Retailers
2012December 20, 2012November 28, 2012The following Provincial Sales Tax (PST) bulletins have been revised. PST-69 PST Exemption on New Energy-Efficient Household Appliances PST-70 PST Exemption on New Energy Star® Qualified Furnances, Boilers and Pumps November 2, 2012Corporation Capital Tax Instalments Revisions have been made to Section C, Resource Corporations Liable for the Resource Surcharge, for clarification purposes. October 3, 2012Business Assets Declaration Form and Guidelines The Business Assets Declaration form was recently updated and now includes general guidance on the back page to determine if you are required to complete it, along with a complete set of guidelines to assist you when completing the form. The new form and guidelines are available under Provincial Sales Tax Forms via the attached links. September 12, 2012Notice Regarding Tobacco Marking Requirements This notice provides information regarding changes made to the tobacco package marking requirements in Saskatchewan to introduce a new provincially modified federal excise stamp, starting October 1, 2012. July 6, 2012Information Bulletin LCT-1, "The Liquor Consumption Tax," has been amended to include an attachment "Audit Information and Record Keeping Requirements." The attachment provides additional guidance for establishments registered with an LCT account. June 11, 2012The following information bulletin is new and outlines the application of PST on sales to First Nations individuals and organizations. There is no change in the application of PST to these sales; the information in the bulletin is a consolidation of the policies already in place. May 16, 2012Notice Regarding Provincial Sales Taxes and the Elimination of the Penny The Government of Canada recently announced that it will eliminate the penny from Canada's coinage system. This notice confirms that the province will adopt the guidelines established by the federal government. April 24, 2012March 28, 2012The following Provincial Sales Tax (PST) bulletin has been revised: PST-7 Suppliers of Computer Hardware, Software & Computer Services March 7, 2012The Provincial Sales Tax Regulations were recently amended. A description of these amendments is provided in the Information Notice issued March 2012. 2011November 8, 2011Effective November 15, 2011, the PST exemption for children's clothing and footwear has been expanded to include purchases made for youth age 17 or under. The previous age limit was 14. Please refer to the November 2011 version of the Information Bulletin PST-1: Information for Vendors Selling Children's Clothing and Footwear. PST-1 Information for Vendors Selling Children's Clothing and Footwear July 13, 2011A Temporary Confirmation of Registration Document issued under the Gender Equity in Indian Registration Act will be recognized as proof of Indian Status for sales tax purposes. June 16, 2011Postal Disruption - Tips to Taxpayers Saskatchewan businesses still have several ways to file and pay their consumption taxes by the monthly deadline of the 20th of each month. May 16, 2011March 30, 2011
The following Provincial Sales Tax (PST) bulletin is new: PST-71 Information for Suppliers of Sand, Gravel, Crushed/Screened Bases and Decorative Rock March 25, 2011The following Provincial Sales Tax (PST) bulletin has been revised: PST-28 Information for Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures March 17, 2011The following Provincial Sales Tax (PST) bulletin has been revised: PST-31 Information for Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities 2010October 26, 2010The following Provincial Sales Tax (PST) bulletins have been revised: PST-16 Information for Fam Implement and Farm Supply Dealers PST-18 Information for Motor Dealers and Leasing Companies PST-43 Information for Industrial and Construction Equipment Dealers and Supplies August 10, 2010The following Provincial Sales Tax (PST) bulletins have been revised: June 25, 2010
The following Beverage Container Program bulletin has been revised: BC-5 The Saskatchewan Beverage Container Collection And Recycling Program March 11, 2010
A compilation of Rulings has been added under Programs and Services in the Provincial Sales Tax area which may assist you with the interpretation and application of Provincial Sales Tax. The document is subject to review and will be updated on a periodic basis. March 10, 2010
The following Provincial Sales Tax (PST) bulletin has been revised: PST-16 Information for Farm Implement and Farm Supply Dealers 2009July 29, 2009
The following Provincial Sales Tax (PST) bulletins have been revised: PST-2 Information for Grocery and Drug Stores PST-46 Information for Service Enterprises The following Liquor Consumption Tax (LCT) bulletin has been revised: April 22, 2009
Information Bulletin PST-56 information on the Taxation of Aircraft has been updated. Please see the link below February 12, 2009
The Ministry of Finance has developed and adopted a code of standards to strengthen its working relationship and communication practices with the taxpayers and businesses of Saskatchewan. The Code outlines the provisions for written tax rulings, explains the dispute resolution process, and provides guidance on service standards. January 1, 2009
Information Bulletin PST 18 - Information For Motor Dealers and Leasing Companies has been updated as well as the PST and Used Vehicle Bulletin. Please see the links below: PST 18 - Information For Motor Dealers and Leasing Companies PST and Used Vehicles Bulletin - Updated 2008July 9, 2008
Information Bulletin PST 20 - Information For Printers and Desktop Publishers has been updated, Please see the link below. July 8, 2008
Information Bulletin PST 26 - Information For Veterinarians and Veterinary Supply Firms has been updated, Please see the link below PST 26 - Information For Veterinarians and Veterinary Supply Firms January 15, 2008 Information Bulletin PST 18 - Information For Motor Dealers and Leasing Companies has been updated, please see the link below. PST 18 - Information For Motor Dealers and Leasing Companies January 10, 2008 There was a problem with a small percentage of PST and Liquor Consumption Tax returns mailed out the beginning of January. If you have received one of those forms, please see the following information. January 7, 2008 Please see the following Information Bulletin for details on the Notification of a Change in the Application of Tax to Used Light Vehicles. 2007November 8, 2007 Effective November 8, 2007, the Provincial Sales Tax no longer applies to used light vehicles on which the tax has been previously paid. Please see the following information bulletin for details:
PST and Used Vehicle Bulletin August 21, 2007
The PST return form has been modified to accommodate a more efficient processing system based on optical character recognition. The new PST Return and Worksheet Supplement are accompanied with instructions to help businesses that require assistance completing their tax return. These documents are located in the Forms section under Provincial Sales Tax Forms. The PST return form has been modified to accommodate a more efficient processing system based on optical character recognition. The new PST Return and Worksheet Supplement are accompanied with instructions to help businesses that require assistance completing their tax return. These documents are located in the Forms section under Provincial Sales Tax Forms.
July 1, 2007
The following Provincial Sales Tax (PST) bulletin has been revised:
March 26, 2007 The following Provincial Sales Tax (PST) bulletin has been revised:
January 29, 2007 Effective July 1, 2007, the penalty provisions for taxes owing discovered by way of an audit will be changed. For more information please see the bulletin. January 2, 2007
Each of our bulletins now have a short reader survey to assist us in improving our tax information. |
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