Programs & Services
Provincial Sales Tax
The Provincial Sales Tax is a 5% sales tax which applies to the purchase, importation, or rental of certain goods and services. Businesses that sell taxable goods or services in the Province are required to obtain a Provincial Sales Tax vendor's license. Business Registrations Saskatchewan is any easy and convenient way to register your new business in Saskatchewan.
Collected under the authority of The Provincial Sales Tax Act.
The Provincial Sales Tax is payable by businesses and individuals who purchase taxable goods or services in Saskatchewan or who import taxable goods or services for consumption or use in the Province.
5% (Effective October 28, 2006)
All businesses in Saskatchewan are required to register with the Ministry of Finance. Businesses that sell taxable goods and services in Saskatchewan are required to obtain a Vendor's Licence. Businesses that do not sell taxable good or services must still apply to become a Registered Consumer for the purposes of paying tax on items purchased outside the Province.
Businesses must file tax returns with the Ministry of Finance on a regular basis. Tax returns may be filed on a monthly, quarterly, or annual basis, depending on the amount of tax collected. You will be informed of how often you have to file.
Payments may be remitted by cheque or money order attached to your return form. Many chartered banks and Saskatchewan credit unions also accept tax payments. Alternatively, you may file and pay your tax returns via Saskatchewan Electronic Tax Services (SETS).
Penalties for Failing to Remit the Tax
Penalty and interest charges are applied to taxes that are not remitted by the due date. These charges are necessary to ensure that taxes are collected and remitted on time.
Penalty Applied to Late Returns
Penalty Applied to Audit Assessments (Effective July 1, 2007)
Tax on Consumption