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    Tuesday, September 02, 2014
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.

 

2014

August 11, 2014

The Liquor Consumption Tax Bulletin has been revised:

http://www.finance.gov.sk.ca/Bulletins/LiquorConsumptionTaxBulletin


 

July 10, 2014

PROVINCE WILL WAIVE PENALTIES FOR PROVINCIAL TAX FILERS HIT BY FLOODING

Saskatchewan businesses directly impacted by recent flooding can apply for relief from penalty and interest charges for filing late provincial tax returns.

Information Notice to Businesses Impacted by Flooding


July 10, 2014

The following Information for Vendors Providing Lodging bulletin has been revised:

PST 47-Information for Vendors Providing Lodging


May 23, 2014

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

PST Rulings Manual


April 24, 2014

The following Provincial Sales Tax (PST) bulletin has been revised and incorporates the information from PST-35, Information for Mobile Home and Modular Home Dealers, which has been removed.

PST-11-Information for Suppliers of Mobile, Modular and Ready-to-Move Homes


March 5, 2014


This Information Notice provides guidance to participants in Saskatchewan craft and trade shows regarding the requirement to collect PST on the sale of taxable merchandise.

Information Notice Regarding Requirement to Collect PST at Craft and Trades Shows in Saskatchewan


January 27, 2014


The following information bulletin is new and outlines the application of PST for rental and service businesses. A common problem that arises with the application of PST is distinguishing between the rental of goods and the provision of a service. The information in this bulletin is intended to provide guidance to taxpayers and clarification regarding the Ministry of Finance's position on these matters

PST-72 Information for Rental Businesses


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

PST-46 Information for Service Enterprises


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

PST Rulings

2013

December 16, 2013


The Tax Information & Compliance Branch of the Ministry of Finance is pleased to announce the launch of a new Outreach Review program to provide additional assistance to taxpayers conducting business in the province. An on-site visit is scheduled to gain an understanding of your business operations and ensure you understand the proper application of sales tax and your reporting responsibilities. The reviews are an effective means to identify potential tax issues other than through the audit process and also include a review of the services the Ministry provides to make it easier for you to do business.

Information Notice regarding PST Outreach Reviews

Outreach Review Supplemental PST Return Form

December 4, 2013


A significant update to the following bulletin has been completed in consultation with the industry associations in order to clarify existing tax procedures: 

PST 13 - Petroleum Drilling & Well Servicing Contractors

November 5, 2013


The following Insurance Premiums Tax Act bulletin has been revised:

Insurance Premiums Tax Act Bulletin

October 29, 2013


Provincial Sales Tax On-line Registry Search

Consumers and businesses can now verify online, anytime that the businesses they deal with are licensed or registered with the Government of Saskatchewan for purposes of the Provincial Sales Tax (PST).

Learn More

June 21, 2013


Provincial Sales Tax Lease Fuel Allowance for Natural Gas Producers

This Information Notice addresses an allowance for Provincial Sales Tax (PST) on lease fuel used by natural gas producers for exempt purposes.

Read More

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


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

Information Notice to Businesses Impacted by Flooding

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



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