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           Friday, May 24, 2013
The Saskatchewan Advantage

This section highlights any changes, updates or new information about the taxes or programs administered by the Revenue Division. To be notified by email of future updates to tax and program information, click on the subscribe button.

 

2013

May 16, 2013


The compilation of Rulings has been updated. Please use link below for most recent version.

PST Rulings

May 9, 2013


The following Provincial Sales Tax (PST) bulletin has been revised:

PST-58 Taxation of Used Goods

May 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:

TT-1 General Information

TT-2 Tax Rate Changes

The following Information Notices are new:

Information Notice to Tobacco Tax Collectors

Information Notice to First Nations and On-Reserve Tobacco Retailers

 

2012

December 20, 2012


The following Provincial Sales Tax (PST) bulletin has been revised.

PST-57 Repair Services

November 2, 2012


Corporation Capital Tax Instalments

Revisions have been made to Section C, Resource Corporations Liable for the Resource Surcharge, for clarification purposes.

CT-4 Corporations Capital Tax Instalments

October 3, 2012


Business 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.

Business Assets Declaration Form

Business Assets Declaration Guidelines

September 12, 2012


Notice 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.

Read More

July 6, 2012


Information 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.

LCT-1 General Information

June 11, 2012


The 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.

PST-63 Sales to First Nations Individuals and Organizations

May 16, 2012


Notice 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.

Read More

April 24, 2012


The following Provincial Sales Tax (PST) bulletin has been revised:

PST-38 Non-Resident Contractors

March 28, 2012


The following Provincial Sales Tax (PST) bulletin has been revised:

PST-7 Suppliers of Computer Hardware, Software & Computer Services

March 7, 2012


The Provincial Sales Tax Regulations were recently amended.  A description of these amendments is provided in the Information Notice issued March 2012.

Read More

2011

November 8, 2011


Effective 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

Information Notice Regarding Online and Catalogue Sales

July 13, 2011


A 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.

Read More

June 16, 2011


Postal 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.

 Read More

May 16, 2011


The following Information Bulletin is new.

Notice to Businesses Impacted by Flooding

March 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, 2011


The following Provincial Sales Tax (PST) bulletin has been revised:

PST-28 Information for Asphalt Paving Contractors and Suppliers of Asphalt Paving Mixtures

March 17, 2011


The following Provincial Sales Tax (PST) bulletin has been revised:

PST-31 Information for Tourist Outfitters, Vacation Farms and Bed and Breakfast Facilities

2010

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.

PST Rulings

March 10, 2010


The following Provincial Sales Tax (PST) bulletin has been revised:

PST-16 Information for Farm Implement and Farm Supply Dealers

2009

July 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:

LCT-1 General Information

April 22, 2009


Information Bulletin PST-56 information on the Taxation of Aircraft has been updated.  Please see the link below

PST-56 Information on the Taxation of Aircraft

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.

Taxpayer Service Code

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

2008

July 9, 2008


Information Bulletin PST 20 - Information For Printers and Desktop Publishers has been updated, Please see the link below.

 PST 20 - Information For Printers and Desktop Publishers

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.

Instructions for filing a misprinted return

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.

PST and Used Vehicles Bulletin - Updated

2007

November 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
PST and Used Vehicle Refund Application
PST and Used Vehicle Refund Guide

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.

  PST Return PST Return 
  PST Return Instructions PST Return Instructions
  PST Worksheet Supplement PST Worksheet Supplement
  PST Worksheet Instructions  PST Worksheet Instructions

July 1, 2007


The following Provincial Sales Tax (PST) bulletin has been revised:

  PST-5 General Information 
The following Liquor Consumption Tax (LCT) bulletin has been revised:
  LCT-1  General Information 

March 26, 2007


The following Provincial Sales Tax (PST) bulletin has been revised:

 

PST-70

PST Exemption on New Energy Star® Qualified Furnaces, Boilers and Heat Pumps 

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.

Tax Bulletin Index



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