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ARTICLE · 28 JULY 2020

Saskatchewan Proposes Retroactive PST Changes To Target Online Vendors Like Amazon And Airbnb

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The amendments in Bill No. 211 became law on July 3, 2020, but actually state that they have retroactive effect to January 1, 2020. The changes add a number of new definitions and concepts to the legislation.

CanadaTax
John Agioritis
John Agioritis
Nicholas Horlick
Nicholas Horlick
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The Government of Saskatchewan has changed PST rules to attempt to collect sales tax from large online services like Amazon and Airbnb that connect buyers and sellers.

The amendments in Bill No. 211 became law on July 3, 2020, but actually state that they have retroactive effect to January 1, 2020. The changes add a number of new definitions and concepts to the legislation.

The Provincial Sales Tax Act, RSS 1978, c P-34.1 (the "Act"), already requires "vendors" to collect sales tax from consumers in retail sales or when delivering "taxable services." Now, the Act expands the concept of a "vendor" to include:

  • "marketplace facilitators" for marketplaces where retail sales are made or taxable services are delivered, even if they do not carry on business in Saskatchewan; and

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