Each of our bulletins now have a short reader survey to assist us in improving our tax information.

Tax Bulletin Index

Effective January 1, 2007, the interest rate on unpaid taxes will remain at 9.00%.

This new rate will be in effect until June 30, 2007. For a historical summary of interest rates, please click here.

Effective October 28, 2006 changes were made to some of the taxes administered by the Revenue Division. The following bulletins describe these changes in detail:

Provincial Sales Tax
Notice of Tax Rate Changes
Transitional Rules
5% Schedule of Provincial Sales Tax
Tax Rate Change Common Questions

Tobacco Tax
Bulletin TT-1 - Tobacco Dealers and Consumers
Bulletin TT-2 - Tax Rate Changes
Bulletin TT-3 - Tobacco Competition Assistance Program
Tobacco Tax Exemption and Refund for First Nations and On-Reserve Retailers

Prorate Vehicle Tax
Notice of Tax Rate Change

Provincial Sales Tax(PST) Bulletins have been revised:

Bulletin PST-5 - General Information
Bulletin PST-18 - Motor Dealers and Leasing Companies
Bulletin PST-48 - Recreation Vehicle Dealers
Bulletin LCT-1 - General Information

A vendor's licence is issued to all individuals and businesses that make retail sales and are required to collect the Provincial Sales Tax. A vendor’s licence number is a seven digit number that starts with a "0", "1", or "2".

Effective July 1, 2006, the Provincial Sales Tax exemption for energy-efficient home appliances, furnaces and boilers has been expanded to include energy-efficient heat pumps.

For more information, please see Information Bulletin PST-70 - PST Exemption On New Energy Star® Qualified Furnaces, Boilers And Heat Pumps.

Effective July 1, 2006, the interest rate on unpaid taxes will increase from 8.00% to 9.00%.

This new rate will be in effect until December 31, 2006. For a historical summary of interest rates, please click here.
 

As a result of the April 6, 2006 Budget, changes were made to some of the taxes administered by the Revenue Division. The following Bulletins describe these changes in detail.

Corporation Capital Tax
CCT-5 – Tax Rate Reduction for General Corporations
CCT-6 – Tax Rate Reduction for Resource Corporations  

Manufacturing and Processing Incentives
Manufacturing and Processing Investment Tax Credit
Manufacturing and Processing Profits Tax Reduction
 

Effective January 1, 2006, the interest rate on unpaid taxes will increase from 7.25% to 8.00%.

This new rate will be in effect until June 30, 2006. For a historical summary of interest rates, please click here.
 

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

Bulletin PST-50 - Information for Interjurisdictional Carriers

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

Bulletin PST 10 - Information Regarding Redi-Mix Delivery Charges

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

Bulletin PST 14 - (Information for Oil and Natural Gas Producers)

Effective July 1, 2005, the interest rate on unpaid taxes will remain at 7.25%.

This new rate will be in effect until December 31, 2005. For a historical summary of interest rates, please click here.

Bulletin PST  1 - Information for Vendors Selling Children's Clothing and Footwear
Bulletin PST  2 - Information for Grocery and Drug Stores
Bulletin PST  5 - The Provincial Sales Tax Act
Bulletin PST 12 - Information for Contractors
Bulletin PST 13 - Oil, Gas and Potash Drilling and Service Contractors
Bulletin PST 23 - Information for Florist, Nurseries and Lawn and Garden Centres
Bulletin PST 38 - Information for Non-Resident Contractors (Real Property Contracts)
Bulletin PST 59 - Information for the Mining Industry

As a result of the March 23, 2005 Budget, changes were made to some of the taxes administered by the Revenue Division. The following bulletins describe these changes in detail.

Provincial Sales Tax
Bulletin PST-69 - PST Exemption on New Energy-Efficient Household Appliances

Fuel Tax
Information on Fuel Tax Changes
Bulletin FT-1 - Fuel Dealers
Bulletin FT-6 - Fuel Tax Collectors
Bulletin FT-10 - Allowances

Corporation Capital Tax
Taxation of Resource Trusts
 

Effective April 1, 2005, the Provincial Sales Tax and Fuel Tax will no longer apply to substances used in approved Enhanced Oil Recovery (EOR) projects. This includes chemicals and injection agents such as natural gas, hydrogen chloride, liquid nitrogen, potassium chloride, liquid oxygen, carbon dioxide, propane and butane.

In order to qualify for this exemption the substance must be:

• acquired on or after April 1, 2005;
• used in a new or existing EOR project that has been approved pursuant to The Oil and Gas Conservation Act;
• injected into an oil-bearing formation as part of the enhanced oil recovery process; and
• intended to directly enhance the recovery of oil by altering the properties of the oil (substances injected into a well for maintenance purposes are not eligible for the exemption).

For more information, please contact:
Revenue Division:
Telephone:       Toll Free 1-800-667-6102
E-mail:            sask.tax.info@finance.gov.sk.ca

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

Bulletin PST 61 - (Information for Businesses Providing Commercial Building Cleaning Services)

This new rate will be in effect until June 30, 2005. For a historical summary of
interest rates, please click here.

Bulletin PST 23 - (Information for Florists, Nurseries and Lawn and Garden Centres)

This new rate will be in effect until December 31, 2004. For a historical summary of
interest rates, please click here.

Three Provincial Sales Tax (PST) bulletins have been revised:

Bulletin PST 54 - Information for Vendors Providing Security and Investigation Services
Bulletin PST 55 - Information for Credit Reporting Agencies and Collection Agencies
Bulletin PST 62 - Information for Businesses Providing Accounting Services

As a result of the March 31, 2004 Budget, changes were made to some of the taxes administered by the Revenue Division. The following bulletins describe these changes in detail:

Provincial Sales Tax
Notice of tax rate change

Tobacco Tax
Bulletin TT-2 Tax Rate Changes
Bulletin TT-3 Tobacco Competition Assistance Program
Tobacco Tax Exemption and Refund for First Nations and On-Reserve Retailers

Prorate Vehicle Tax
Notice of tax rate change

Fuel Tax
Changes to Farm Fuel Tax Exemption

The Government of Saskatchewan has announced a Provincial Sales Tax rebate on
Energy Star® compliant refrigerators, freezers, clothes washers, and dishwashers purchased
on or after October 1, 2003.

Bulletin PST-69 (Rebate on New Energy-Efficient Household Appliances)
Download an application form

Three Provincial Sales Tax (PST) bulletins have been revised:

Bulletin PST-26 (Information for Veterinarians and Veterinary Supply Firms)

Bulletin PST-54 (Information for Vendors Providing Security and Investigation Services)

Bulletin PST-60 (Information on Transfers of Business Assets Between Closely Related Parties)

Saskatchewan trucking businesses can now submit their quarterly IFTA fuel consumption
reports and payments through the Internet.

Saskatchewan Electronic Tax Service (SETS)

Three Provincial Sales Tax (PST) bulletins have been revised:

Bulletin PST-1 (Children's Clothing & Footwear)

Bulletin PST-47 (Vendors Providing Lodging)

Bulletin PST-62 (Businesses Providing Accounting Services)

Effective July 1, 2003, the interest rate on unpaid taxes will be increased from 7.5% to 8.00%.
This new rate is effective until December 31, 2003. For an historical summary of interest rates,
please click here.

As a result of the March 28, 2003 Budget, the additional Corporation Capital Tax exemption
will be increased effective January 1, 2004.

Notice of change to exemption amount

The Provincial Sales Tax (PST) bulletins are being revised to include information about SETS (Saskatchewan Electronic Tax Service).

Bulletin PST-22 has been prepared for Commercial Refrigeration Vendors and Contractors.

Bulletin PST-23 (Information for Florists, Nurseries and Lawn and Garden Centres) has been revised.