Government of Saskatchewan
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      Sunday, February 18, 2018

Provincial Tax Obligations

If you operate a business in Saskatchewan, this information can help you understand:

  • what taxes you should register for, collect, and remit; and
  • how to register for taxation and report the tax collected.

The Provincial Sales Tax (PST) is a 6% tax applied to the purchase, rental, or importation of most goods and certain services in Saskatchewan. If your business sells goods or services to which the PST applies, you must apply for a Vendor's Licence. If your business does not make retail sales in Saskatchewan, you must still register with Revenue Division as a registered consumer for the purposes of paying tax on items purchased outside of the Province.

As a vendor or consumer, you are responsible for paying tax on all goods purchased or leased for the purpose of running your business. As a general rule, you must pay tax on any good purchased for any purpose except for selling it to your customers. When buying goods from a supplier licenced to collect the tax, the tax is paid to the supplier.  If goods are purchased from a supplier who does not collect the tax (usually a supplier located outside Saskatchewan), the tax must be paid directly to Revenue Division.

The Liquor Consumption Tax is a 10% tax on all beer, wine, and spirits sold in Saskatchewan. If your business will be selling liquor, you must apply for a special licence that will allow you to buy beer, wine, and spirits for resale.

Information about fuel tax programs and about the taxes imposed on persons importing fuel into the province, exporting fuel, or purchasing fuel in Saskatchewan for sale or for their own use or consumption.

Information about tobacco tax programs and the taxes imposed on tobacco that is imported into Saskatchewan or purchased in the province for sale or for own use or consumption.

Information on the fees paid on ready-to-serve beverage products. 

Corporations and businesses in Saskatchewan must also pay some taxes in order for the Government of Saskatchewan to fund public programs and services.  A list of corporate taxes can be found here. 

Information on the tax collected from insurance companies that do business in Saskatchewan. 

Closing a Business

When closing a business, either by selling it or by shutting it down entirely, you have the following responsibilities:

  • Provide Revenue Division with the name of the  new owner and the effective date of the sale if selling the business.
  • File a final tax return, within 15 days of your last day of business, for all taxes owing by the business. You must return your Vendor's Licence for cancellation.
  • Obtain a certificate, in duplicate, from the Revenue Division confirming that all taxes have been paid. If selling the business, the duplicate copy should be provided to the purchaser of the business.
Related Links

BizPaL is an online service that simplifies the business permit and licence process for entrepreneurs, governments, and third party business service providers by providing one-stop access to permit and licence information for all levels of government. The service's primary goals are to slash document research time and help entrepreneurs start up faster.

Business Registrations Saskatchewan provides business owners an easy-to-use online process to complete all the steps required to register a new business with the Corporate Registry, Saskatchewan Ministry of Finance and with the Saskatchewan Workers' Compensation Board (WCB).

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