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ARTICLE · 04 APRIL 2017

Saskatchewan PST Rate Increase

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The 2017 Saskatchewan budget delivered by Finance Minister Kevin Doherty increases the provincial sales tax rate from 5% to 6%, effective March 23, 2017.

CanadaTax
Beverly Gilbert, C.A.
Beverly Gilbert, C.A.
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The 2017 Saskatchewan budget delivered by Finance Minister Kevin Doherty increases the provincial sales tax ("PST") rate from 5% to 6%, effective March 23, 2017; expands the PST base by taxing insurance premiums and eliminating some exemptions such as the exemption for Permanently Mounted Equipment ("PME") for the potash and oil and gas sectors; and changes the rules for real property contractors.

Provincial Sales Tax

Effective March 23, 2017, the PST rate is increased to from 5% to 6%. The 6% tax rate applies to: taxable goods purchased on or after March 23, 2017, including goods ordered but not delivered or paid for as of March 23, 2017; and all payments for taxable services that are made or become payable on or after March 23, 2017, even if the contract was entered into before March 23, 2017 but services completed prior to March 23, 2017, are taxable at the 5 per cent rate, regardless of billing or payment date. The increase in the PST rate is estimated to

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