Saskatchewan PST | Registration, Rates and Filing for Businesses

Saskatchewan charges 6% PST on top of the 5% federal GST (11% combined) on most goods and many services. There’s no small-business threshold. If you sell taxable goods or services in Saskatchewan, you must get a PST vendor licence before your first taxable sale. You register, file and pay through Saskatchewan eTax Services (SETS). PST you pay on your own purchases can’t be claimed back like GST.

Saskatchewan PST at a Glance: Rate, Who Pays and Who Must Register

Do You Need to Register? (There Is No Small-Supplier Threshold)

Unlike GST (which has a $30,000 small supplier threshold), Saskatchewan PST has none. You need a vendor licence if you:

• Sell or lease taxable goods in Saskatchewan (a store, online shop, trade supplier)
• Provide taxable services in Saskatchewan
• Are an out-of-province business selling taxable goods or software to Saskatchewan customers
• Run an online marketplace or platform that facilitates sales to Saskatchewan customers

You may need a consumer registration (rather than a vendor licence) if you don’t sell taxable items but you buy taxable goods or services for your own use from suppliers who don’t charge Saskatchewan PST, so you can self-assess.

How to Register for Saskatchewan PST

1. Have your CRA business number ready (or legal name, address and ownership details if you don’t have one).
2. Go to Saskatchewan eTax Services (SETS) and choose to register a new business for PST.
3. Enter your business details, start date and the kinds of sales you make.
4. Receive your PST vendor licence number. Put it on your invoices and use it when buying goods for resale.

If you’re incorporating or registering your business in Saskatchewan through ISC, you can often start the PST registration as part of that process.

Registration itself is free.

What PST Applies To: Goods, Services, Software and Exemptions

Generally taxable:

• Most new and used goods sold at retail
• Software, including downloads and software as a service (SaaS)
• Many services, for example repairs to goods, telecommunications, computer services, and contracts that involve real property (construction)
• Leases and rentals of goods
• Admissions and entertainment

Common exemptions:

• Basic groceries
• Prescription drugs and many medical devices
• Children’s clothing and footwear
• Goods bought for resale (quote your vendor licence number)
• Many agricultural inputs for farmers

Taxability can get detailed by industry. Saskatchewan publishes information bulletins for specific sectors, so check the one that matches your business before you set prices.

Charging GST and PST Together on Invoices

PST and GST are calculated separately on the pre-tax price. Neither is charged on the other.

Example: You sell a $1,000 item to a Saskatchewan customer.

Your invoice should show:

• Your business name and address
• Your GST number and Saskatchewan PST vendor licence number
• Date and invoice number
• Description of the goods or services
• GST and PST shown separately
• If the buyer is exempt (for example, buying for resale), their PST number and the reason no PST was charged

Filing and Remitting PST Returns

• Where: online through SETS
• How often: monthly, quarterly or annually, depending on how much PST you collect. The Ministry tells you your frequency when you register
• Due date: generally the 20th day of the month after the end of the reporting period
• What you report: PST collected on sales, plus PST you owe on your own taxable purchases where the supplier didn’t charge it
• File even if you had no sales for the period

Late returns and payments attract penalties and interest.

Self-Assessing PST on Out-of-Province Purchases

If you buy taxable goods or services from outside Saskatchewan for use in your Saskatchewan business and the seller didn’t charge Saskatchewan PST, you must self-assess the 6% and report it on your PST return.

Example: You buy $5,000 of office furniture from an Alberta supplier (Alberta has no PST) and have it shipped to your Saskatoon office. You owe $300 of Saskatchewan PST and report it on your next return.

Common items people forget to self-assess:

• Equipment and furniture bought out of province
• Software subscriptions from foreign or out-of-province companies that don’t charge PST
• Items you take out of your own inventory for business use

FAQ: Saskatchewan PST

What is the PST rate in Saskatchewan?

6%, charged on top of the 5% GST, for a combined 11%.

Is there a minimum sales amount before I register?

No. If you make taxable sales in Saskatchewan, you need to register before your first sale.

Can I claim back PST I paid on business purchases?

No. Unlike GST, PST isn’t recoverable. It’s part of your business cost (and deductible for income tax).

Does Saskatchewan PST apply to services?

Many services, yes. Including repair services, telecommunications, computer services, and construction contracts. Check the Saskatchewan bulletin for your industry.

I’m an Alberta business shipping to Saskatchewan. Do I need to register?

Usually yes, if you sell taxable goods to Saskatchewan customers. Saskatchewan requires out-of-province sellers to register and collect.

Do I charge PST on shipping and delivery?

If the item being shipped is taxable and delivery is part of the sale, delivery charges are generally taxable too.

GST and PST Filing for Saskatoon Businesses