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PROVINCIAL SALES TAX
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The 
Provincial Sales 
Tax Act
being
Chapter P‑34.1* of The Revised Statutes of Saskatchewan, 1978 
(effective February 26, 1979) as amended by The Revised Statutes 
of Saskatchewan, 1978 (Supplement) c 21 and c 22; and the Statutes 
of Saskatchewan, 1979, c 23 and c 69; 1979‑80, c 48; 1980‑81, c 76  
and c 83; 1983, c 11, c 29 and c 40; 1983‑84, c 38; 1984‑85‑86, c 38, c 63  
and c 76; 1986, c 5, c 30, c 31 and c 33; 1986‑87‑88, c 20; 1988‑89, c 42  
and c 55; 1989‑90, c 54; 1990‑91, c 4 and c 32; 1991, c  2; 1992, 
c 48; 1993, c 48; 1996, c 46; 1997, c 9; 1999, c 17; 2000, c 41; 2004,  
c T‑18.1, c 45 and c 65; 2006, c 43; 2017, c 24; 2018, c 30 and c 42; 
2019, c 25; 2020, c 34; 2021, c 24; 2022, c 31; 2024, c 4, c 10 and c 17; 
and 2025, c 11.
NOTE:
This consolidation is not official. Amendments have been 
incorporated for convenience of reference and the original statutes 
and regulations should be consulted for all purposes of interpretation 
and application of the law. In order to preserve the integrity of the 
original statutes and regulations, errors that may have appeared 
are reproduced in this consolidation.
*NOTE: The title and chapter number of this Act was changed by SS 2000, c 41.

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Table of Contents
SHORT TITLE
 1 Short title
THE TAX
 2 Use of revenue
INTERPRETATION
 3 Interpretation
 3.1 Marketplace facilitators and operators of online 
 accommodation platforms as vendors
LICENCES OF VENDORS
 4 Vendor to have licence
TAX ON CONSUMER OR USER
 5 Tax
 5.1 Interpretation of sections 5.1 to 5.8
 5.2 Saskatchewan distance ratio
 5.3 Tax
 5.4 Exemption from section 5 tax
 5.5 Amount of tax
 5.6 Adjustments of tax
  5.7  Artificial reduction
 5.8 Refunds and credits
 5.9 Tax on insurance premiums
 5.91 Tax on admissions to places of amusement
 5.92 Exemptions re section 5.91
 6 Several taxable services deemed to be one 
 purchase
 7 Use of private telecommunication channel
 7.1 Repealed
 8 Exemptions
 8.1 Collection, remission, enforcement
 8.11 Refunds and refund applications
RETURNING RESIDENTS
 8.2 Interpretation of sections 8.2 to 8.8
 8.3 Application
 8.4 Payment of tax
 8.5 Failure to report or pay taxes
 8.6 Application for refund
 8.7 Liability
 8.8 Agreement for collection of taxes
 9 to 11 Repealed
COLLECTION AND RECOVERY OF TAX
12  Revenue officers
13 Repealed
14 Payment of tax in respect of certain tangible 
 personal property
15 to 18 Repealed
19 Repealed
19.1 Repealed
20 to 28 Repealed
29 Security for payment of tax in certain cases
29.01 Principal’s obligation to ensure contractor  
 has a valid licence
29.1 No refund of moneys collected as taxes
30 to 33 Repealed
OFFENCES AND PENALTIES
34 to 43 Repealed
43.1 Providing security or clearance letter re section 29
43.2 Offences and penalties re section 4
43.3 Limitation on prosecution
43.4 Repealed
REGULATIONS
44 Regulations
45 Transitional – tax in relation to services to real  
 property

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c  P-34.1 
CHAPTER P-34.1
An Act for the Imposition and Collection of Taxes on Consumers and 
Users of Tangible Personal Property and Certain Services
SHORT TITLE
Short title
1 This Act may be cited as The Provincial Sales Tax Act.
2000, c 41, s 4.
THE TAX
Use of revenue
2 The proceeds of the tax imposed by this Act are to be used for general revenue 
purposes.
1979‑80, c 48, s 4.
INTERPRETATION
Interpretation
3(1) In this Act:
(a) “channel” includes a space between a transmitter and receiver 
of telecommunications and any other channel of transmission of 
telecommunications;
(a.1) Repealed. 2017, c 24, s 3.
(b) “consideration” means money paid or agreed to be paid, property 
delivered or exchanged or agreed to be delivered or exchanged, things done or 
agreed to be done, rights or any other consideration whatsoever and includes a 
service charge, transportation charge, or any other cost, or a tax, levy or duty 
imposed by any level of government other than the tax imposed pursuant to 
Part IX of the Excise Tax Act (Canada) in respect of the sale of a taxable service 
or tangible personal property whether or not the charge, cost, tax, levy or duty 
included is shown separately on any invoice or in the books of the seller or of 
the purchaser;
(c) “consumer” means a person who within the province purchases from a 
vendor tangible personal property at a retail sale in the province:
(i) for his own consumption or for the consumption of other persons at 
his expense, or on behalf of, or as the agent for, a principal who desires 
to acquire the property for consumption by the principal or other persons 
at the expense of the principal;

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(ii) for the purpose of providing a taxable service with the tangible 
personal property; or
(iii) for the purpose of promotional distribution, to the extent that the 
value of the property is greater than any payment intended to be and 
subsequently specifically made for that tangible personal property by the 
person to whom the property is to be provided;
(c.1) “consumption or use” includes the provision, by way of promotional 
distribution, of tangible personal property or a taxable service, to the extent 
that the value of the tangible personal property or taxable service is greater 
than any payment intended to be and subsequently specifically made for that 
tangible personal property or taxable service by the person to whom it was 
provided;
(c.101) “Crown” means the Crown in right of Saskatchewan;
(c.102) “electronic distribution platform”  means a website, internet 
portal, gateway, application or other means prescribed in the regulations 
that allow a consumer or user to purchase at a retail sale, whether singly, 
by subscription or in any other manner, including maintenance, updates and 
support, tangible personal property, services or contracts of insurance that are 
delivered through an electronic format;
(c.11) “extended warranty or maintenance contract” means a warranty 
or guarantee contract or any other agreement that provides for the repair, 
maintenance or replacement of tangible personal property;
(c.2) “fuel petroleum product” means:
(i) any liquid product that is obtained or recovered from petroleum, 
natural gas or coal, whether by distillation, condensation, absorption or 
otherwise;
(ii) any combination of liquid products that are obtained or recovered 
in the manner described in subclause (i); or
(iii) any natural gas or manufactured gas;
that, by combustion, develops the power required for the purpose of operating 
internal combustion engines, and includes crude oil and every other liquid 
product and combination of liquid products, whether or not obtained or 
recovered from petroleum, that is capable of fulfilling the same purpose by 
means of combustion;
(c.3) Repealed. 2018, c 42, s 41.
(c.4) “lease” means:
(i) when used in relation to tangible personal property, an agreement 
under which a person is given a right to use tangible personal property, 
either directly or indirectly, with or without possession or control, for a 
specified or indefinite period and, without limiting the generality of the 
foregoing, includes:
(A) a lease recognized in law or equity as a lease;
(B) a licence;

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(C) a bailment; and
(D) an agreement under which the person giving the right to use 
the tangible personal property supplies a person to operate, or to 
direct or oversee the operation of, the tangible personal property;
(ii) an agreement under which a person is given a right to use a taxable 
service for a specified or indefinite period; or
(iii) any other agreement prescribed in the regulations;
(c.5) “marketplace facilitator” means a person:
(i) that makes or facilitates a marketplace for retail sales by marketplace 
sellers; and
(ii) that, directly or indirectly, collects payment from a consumer or user 
and remits payment to a marketplace seller;
whether or not that person receives consideration in exchange for its services;
(c.6) “marketplace seller” means a person that makes retail sales through 
any physical or electronic marketplace operated, owned or controlled by a 
marketplace facilitator;
(d) “minister” means the member of the Executive Council to whom for the 
time being the administration of this Act is assigned;
(d.1) “online accommodation platform” means, subject to the regulations, 
an electronic marketplace that enables or facilitates transactions in relation 
to accommodation services located in Saskatchewan;
(e) Repealed. 1997, c 9, s 3.
(e.1) “promotional distribution” means the provision by a person to 
another person of tangible personal property or a taxable service for any one 
or more of the following purposes:
(i) to describe, give information relating to, promote or encourage the 
purchase, consumption or use of any goods, wares, services or property 
of any kind;
(ii) to furnish a directory, listing or compilation of persons, places, 
prices, services, commodities, places of business or persons who make 
use of any service; or
(iii) for any function, use or purpose prescribed by the Lieutenant 
Governor in Council in the regulations as a promotional distribution;
(f) Repealed. 1983, c 40, s 3.
(g) “rent” means  consideration  as  defined in  clause  (b)  and  includes  any 
other consideration given or agreed to be given for any royalty, franchise, 
maintenance, service, installation, financing or insurance in respect of tangible 
personal property that is the subject of a lease whether or not such other 
consideration is included in the lease or shown separately on any invoice or 
in the records of the lessor or lessee;

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(h) “retail sale” means a sale, including a sale by auction, of:
(i) tangible personal property to a consumer or user for the purposes 
of consumption or use and not for resale as tangible personal property;
(ii) taxable services to a user for the purpose of use and not for resale;
(iii) tangible personal property to a consumer or user who purchases the 
tangible personal property for the purpose of providing a taxable service 
therewith; or
(iv) tangible personal property to a consumer or user to be used by the 
consumer or user for the purpose of promotional distribution;
(i) “sale” means:
(i) any transfer, exchange, barter or lease, conditional or otherwise in 
any manner or by any means whatsoever, of tangible personal property 
for a consideration;
(ii) the furnishing of a taxable service for a consideration;
and includes an agreement for sale of tangible personal property or a taxable 
service whether absolute or conditional;
(iii) the production, fabrication, processing, printing or imprinting of 
tangible personal property for a consideration for a person who furnishes 
either directly or indirectly all or a part of the tangible personal property 
consumed or used in the production, fabrication, processing, printing or 
imprinting; or
(iv) the transfer for a consideration of the title to or possession of tangible 
personal property that has been produced, fabricated, processed, printed 
or imprinted to the order of the purchaser;
(j) “tangible personal property” means personal property that can be 
seen, weighed or measured or that is in any way perceptible to the senses, and 
includes natural or manufactured gas and electricity;
(k) “taxable service” means:
(i) computer services;
(ii) credit reporting, credit rating or collection services;
(iii) dry cleaning or laundry services;
(iv) extended warranties or maintenance contracts;
(v) accommodation services;
(vi) real estate services;
(vii) repair or installation services;
(viii) security or private investigation services;
(ix) telecommunication services;
(x) telephone answering services;
(xi) veterinary services;

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(xii) accounting services;
(xiii) advertising services;
(xiv) architectural services;
(xv) commercial building cleaning services;
(xvi) employment placement services;
(xvii) engineering services;
(xviii) legal services;
(xix) services performed by one person for another person for 
consideration, relating to:
(A) the construction, alteration, repair, erection, demolition, 
remodelling or improvement of real property or a building or other 
structure on real property; or
(B) any other thing done or agreed to be done in relation to real 
property or a building or other structure on real property;
whether those services improve the value of the property as real property 
or relate to the use, enjoyment or manipulation of the property for purposes 
other than an increase in its value as real property, and includes all related 
charges and fees in providing the services;
(xx) electronic distribution services that are delivered, streamed or 
accessed through an electronic distribution platform, including:
(A) the content delivered through the electronic distribution 
platform; and
(B) any associated or incidental services, including all transaction 
services, processing services and administration services;
(xxi) Repealed. 2021, c 24, s 3.
(l) “telecommunication service” means any transmission, reception or 
distribution of signs, signals, words, writing, images, symbols, sounds or 
intelligence of any nature by means of electromagnetic waves and includes the 
provision of facilities required for such transmission, reception or distribution;
(m) “user” means any person who within the province:
(i) purchases or leases from a vendor tangible personal property at a 
retail sale in the province for his own use or for the use of other persons 
at his expense, or on behalf of, or as the agent of, a principal who desires 
to acquire the property for use by the principal or other persons at the 
expense of the principal;
(ii) purchases or leases from a vendor tangible personal property at a 
retail sale in the province for the purpose of providing a taxable service 
with such tangible personal property;

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(iii) purchases or leases a taxable service from a vendor for a consideration 
for his own use or for the use of other persons at his expense, or on behalf 
of, or as agent of, a principal who desires to acquire the taxable service for 
use by the principal or other persons at the expense of the principal; or
(iv) purchases from a vendor tangible personal property at a retail sale 
in Saskatchewan for the purpose of promotional distribution, to the extent 
that the value of the property is greater than any payment intended to be 
and subsequently specifically made for that tangible personal property 
by the person to whom the property is to be provided;
(n) “value” means, subject to subsections 5(16), (17), (17.1) and (17.2), the 
consideration given or agreed to be given by the consumer or user for a taxable 
service or the transfer of the ownership of or title to tangible personal property 
and includes charges added for electrical energy under section 36 of The Power 
Corporation Act;
(n.1) Repealed. 1986, c 31, s 3.
(o) “vendor” means, unless otherwise specified, any person who, within the 
province and in the course of his business or in the course of continuous or 
successive acts:
(i) sells or leases tangible personal property to a consumer or user at 
a retail sale in the province for purposes of consumption or use, and not 
for resale;
(ii) sells or leases taxable services to a user at a retail sale in the province 
for purposes of use and not for resale; or
(iii) sells tangible personal property to a consumer or user to be used by 
the consumer or user for the purpose of promotional distribution.
(1.1)  For the purpose of the definition of ‘vendor’ and subject to the regulations, 
a retail sale in the province includes a retail sale of tangible personal property 
or of a taxable service by a person who does not otherwise carry on business in 
Saskatchewan, if the tangible personal property or the taxable service is acquired 
for use or consumption in or relating to Saskatchewan.
(1.2)  For the purpose of the definition of ‘vendor’ and subject to the regulations, 
a retail sale in Saskatchewan includes a retail sale of a contract of insurance as 
defined in subsection 5.9(1) by a person who does not otherwise carry on business 
in Saskatchewan, if the contract of insurance is acquired for use or consumption in 
or relating to Saskatchewan.
(2) A person to whom a licence has been issued under this Act shall be deemed to 
be a vendor unless the licence has been surrendered by him to the minister or has 
been cancelled or suspended by the minister.
RSS 1978, c E‑3, s 2; RSS 1978 (Supp.), c.21, s 3; 
1983, c 40, s 3; 1983‑84, c 38, s 3; 1984‑85‑86, c 76, 
s 3; 1986, c 31, s 3; 1986, c 33, s 9; 1988‑89, c 55, 
s 8; 1990‑91, c 32, s 3; 1996, c 46, s 3; 1997, c 9, 
s 3; 2000, c 41, s 5; 2017, c 24, s 3; 2018, c  30, s 3 
and c 42, s 41; 2020, c 34, s 3; 2021, c 24, s 3; 2022, 
c 31, s 3.

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Marketplace facilitators and operators of online accommodation platforms as vendors
3.1(1)  For the purposes of the definition of ‘vendor’ in subsection 3(1) and subject 
to the regulations:
(a) a marketplace facilitator is deemed to be a vendor for the purposes of 
this Act, whether or not the marketplace facilitator carries on business in 
Saskatchewan, if the marketplace facilitator:
(i) makes or facilitates the marketplace in which the retail sale of 
tangible personal property, taxable services or contracts of insurance 
for consumption or use in or relating to Saskatchewan takes place; and
(ii) collects payment with respect to the retail sale mentioned in 
subclause (i) from a consumer or user of the tangible personal property, 
taxable service or contract of insurance acquired for consumption or use 
in or relating to Saskatchewan and remits payment to the marketplace 
seller of that tangible personal property, taxable service or contract of 
insurance; and
(b) the operator of an online accommodation platform is deemed to be a 
vendor for the purposes of this Act, whether or not the operator of that online 
accommodation platform carries on business in Saskatchewan, if the operator:
(i) makes or facilitates the marketplace in which a person who sells or 
makes available for retail sale accommodation services in Saskatchewan 
and the consumer or user of those services are brought together; and
(ii) collects payment with respect to the retail sale mentioned in 
subclause (i) from a consumer or user of accommodation services acquired 
for consumption or use in Saskatchewan and remits payment to the person 
who sells or makes available for retail sale those services.
(2) Subsection (1) applies with respect to a retail sale in or relating to Saskatchewan, 
notwithstanding that the retail sale is one for which:
(a) the marketplace facilitator is the same person as the marketplace seller; or
(b) the operator of the online accommodation platform is the same person as 
the person who sells or makes available for sale the accommodation services.
2021, c 24, s 4.
LICENCES OF VENDORS
Vendor to have licence
4(1) Subject to subsection (2.1), no vendor shall sell any tangible personal property 
in the province at a retail sale unless he holds a licence to do so issued to him by 
the minister and the licence is in force at the time of the sale.

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(2) Subject to subsection (2.1), no vendor shall sell any taxable service or any 
contract of insurance as defined in subsection 5.9(1) in or relating to Saskatchewan 
at a retail sale for a consideration unless he holds a licence to do so or a licence 
under subsection (1) issued to him by the minister and the licence is in force at the 
time of the sale.
(2.1) Subsections (1) and (2) do not apply to a vendor who makes retail sales only 
by way of an online accommodation platform or a marketplace facilitator if the 
operator of the online accommodation platform or the marketplace facilitator, as 
the case may be, holds a licence pursuant to this section and that licence is in force 
at the time of those retail sales.
(3) The licence shall be issued without fee and, if required by the regulations, shall 
be kept posted, in the manner prescribed thereby, in the place where the vendor 
carries on his business.
(4) The minister may cancel or suspend the licence of a vendor for his failure 
to comply with any of the provisions of this Act or the regulations or Part III of 
The Revenue and Financial Services Act or the regulations made pursuant to that 
Part, and thereupon any other licence of the vendor issued by any authority in the 
province authorizing him to carry on his business shall become and be cancelled 
and of no effect.
(5) to (7) Repealed. 1984‑85‑86, c 63, s 4.
RSS 1978, c E‑3, s 4; 1984‑85‑86, c 63, s 4; 
1988‑89, c 42, s 34; 2000, c 41, s 6; 2017, c 24, s 4; 
2020, c 34, s 5.
TAX ON CONSUMER OR USER
Tax
5(1) Subject to subsections (9), (18), (20) and (21), every consumer of tangible 
personal property, purchased at a retail sale in Saskatchewan shall pay to the 
Crown for the raising of a general revenue, at the time of making his purchase, a 
tax in respect of the consumption of the property and such tax shall be computed 
at the rate of 6% of the value of the property to be consumed.
(2) Subject to subsections (9), (18), (20) and (21), every user of tangible personal 
property purchased at a retail sale in Saskatchewan shall pay to the Crown for the 
raising of a general revenue, at the time of making his purchase, a tax in respect 
of the use of the property, and such tax shall be computed at the rate of 6% of the 
value of the property to be used.
(2.1) Repealed. 2017, c 24, s 5.
(3) Subject to subsections (19), (20) and (21), every user of a taxable service 
purchased at a retail sale in the province shall pay to the Crown for the raising of 
general revenue, at the time of making his purchase, a tax in respect of the use of 
such service, and such tax shall be computed at the rate of 6% of the value of the 
taxable service.

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(4) Where the taxable service is a telecommunication service “value of the 
service” shall include all charges by the vendor to the user for the installation, 
supply, use and maintenance of the service including, without restricting the 
generality of the foregoing, all charges to the user for the apparatus, equipment 
and system installed, supplied or used for providing the service.
(5) A person who consumes or uses tangible personal property or a taxable 
service, acquired by him for resale or who consumes or uses tangible personal 
property or uses taxable services manufactured, processed or produced by him, 
other than prototypes for research and development purposes, shall be deemed to 
have purchased the property or the service, as the case may be, from a vendor at a 
retail sale in the province.
(6) Subject to subsections (6.1) and (6.2) and the regulations, where a contractor 
or manufacturer enters into a contract for the supply and installation of tangible 
personal property and during the carrying out of the contract consumes or uses 
tangible personal property produced, fabricated, processed, printed or imprinted by 
him the contractor or manufacturer shall be deemed to be a consumer or user of the 
tangible personal property and to have purchased the tangible personal property 
at a retail sale in the province at the time of consumption or use at a value that 
includes the total cost of the tangible personal property together with the total cost 
of its production, fabrication, processing, printing or imprinting to the time of such 
consumption or use.
(6.1) Subject to the regulations, and without limiting the generality of subsection (8),  
a contractor who provides a taxable service as set out in subclause 3(1)(k)(vii)  
or (xix) is a vendor and is not a user or a consumer of tangible personal property 
sold as tangible personal property in relation to that service.
(6.2) A contractor who is a builder of premises intended for resale but not rental 
purposes is not a user or consumer of any services described in subclause 3(1)(k) (xvii) 
or (xix) or tangible personal property used or consumed by the builder in relation 
to those premises, if:
(a) the premises are sold to a user or consumer at fair market value;
(b) the builder includes a sale of its services described in subclause 3(1) (k) (xix) 
to the user or consumer that encompasses all of those services for which the 
builder would have, but for this subsection, been the consumer or user; and
(c) the builder includes as a sale of tangible personal property to the user 
or consumer the value of all tangible personal property for which the builder 
would have, but for this subsection, been the user or consumer, and in those 
circumstances that tangible personal property is deemed to remain as tangible 
personal property until the sale of those premises by the builder to the user 
or consumer.

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(6.3) If, in the minister’s opinion, the premises mentioned in subsection (6.2) are 
being used for purposes other than resale, the contractor is the user or consumer of 
the services described in subclauses 3(1)(k)(xvii) and (xix) and of tangible personal 
property used in the building of the premises and is liable for the payment of tax 
imposed by this Act.
(7) A person who leases tangible personal property or taxable services from a vendor 
shall pay to the Crown for the raising of a general revenue a tax with respect to the 
use of the property or services, and that tax is required to be:
(a) computed at the rate of 6% of the amount of the rent payable from time 
to time; and
(b) levied and collected at the time of payment of the rent.
(8) Where a vendor in the ordinary course of his business sells any tangible personal 
property or any taxable service to a person who alleges that he is not purchasing it 
for consumption or use, the vendor shall nevertheless require that person to deposit 
with him an amount equal to the tax which would be payable under this Act if the 
property or taxable service were sold to a consumer or user as herein defined, but 
the minister shall refund the deposit on receipt of evidence satisfactory to him that 
the property or taxable service, as the case may be, was purchased for the purpose 
of resale by a licensed vendor.
(9) Every person residing or ordinarily resident or carrying on business in 
Saskatchewan who brings into the province or who receives delivery in the province 
of tangible personal property for his own consumption or use, or for the consumption 
or use of other persons at his expense, or on behalf of or as agent for a principal 
who desires to acquire the property for consumption or use by the principal or other 
persons at his expense, shall immediately report the matter to the minister or his 
appointee and forward or produce to him the invoice, if any, in respect of the property 
and any other information required by him with respect to the property and shall 
pay the same tax in respect of the consumption or use of the property as would have 
been payable if the property had been purchased at retail in the province at the 
price that would have been paid in Saskatchewan if the tangible personal property 
had been purchased at retail in the province.
(9.1) Every person residing or ordinarily resident or carrying on business in 
Saskatchewan who, on a temporary basis, brings into Saskatchewan or receives 
delivery in Saskatchewan of tangible personal property for a purpose or in a capacity 
described in subsection (9) shall:
(a) immediately report the matter to the minister or the minister’s appointee;
(b) forward or produce to the minister the invoice, if any, with respect to the 
property and any other information required by the minister with respect to 
the property; and
(c) pay tax with respect to the consumption or use of the proportionate part 
of that property, determined in the manner prescribed in the regulations, 
that is attributable to its consumption or use within Saskatchewan, at the 
rate that would be applicable if the property had been purchased at retail in 
Saskatchewan.

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(9.2) For the purpose of calculating the tax payable pursuant to subsection (9.1), the 
price of the tangible personal property is to be determined in the manner prescribed 
in the regulations.
(10) Every person residing, ordinarily resident or carrying on business in 
Saskatchewan who acquires, outside Saskatchewan, a taxable service, other than 
a taxable service prescribed pursuant to subsection (10.4), for his or her own use 
or for the use of other persons at his or her expense, or on behalf of or as agent for 
a principal for use by the principal or other persons at his or her expense, shall, 
immediately after the taxable service is acquired, comply with:
(a) subsection (10.1) if all of that taxable service relates to Saskatchewan in 
the manner prescribed in the regulations; or
(b) subsection (10.2) if only a portion of that taxable service relates to 
Saskatchewan in the manner prescribed in the regulations.
(10.1) A person required to comply with this subsection shall:
(a) report the matter to the minister and forward to or produce for the 
minister the invoice, if any, and any other information required by the minister 
respecting the taxable service; and
(b) pay tax computed at a rate of 6% of the value of the taxable service.
(10.2) A person required to comply with this subsection shall:
(a) make and retain a record containing a reasonable estimate of the value 
of the taxable service that relates to Saskatchewan and the basis on which 
the estimate is made;
(b) report the matter to the minister and forward to or produce for the minister 
the invoice, if any, a copy of the record mentioned in clause (a) and any other 
information required by the minister respecting the taxable service; and
(c) pay tax computed at a rate of 6% of the value of the taxable service that 
is estimated to relate to Saskatchewan.
(10.3) Where a person mentioned in subsection (10.2) does not make an estimate, 
or makes an estimate that is not, in the minister’s opinion, a reasonable estimate, 
the minister may set an amount that the minister considers to be the value of the 
taxable service that relates to Saskatchewan.
(10.4) Every person residing, ordinarily resident or carrying on business in 
Saskatchewan shall comply with subsection (10.5) where that person, for his or her 
own use or for the use of other persons at his or her expense, or on behalf of or as 
agent for a principal for use by the principal or other persons at his or her expense:
(a) takes or sends tangible personal property out of Saskatchewan primarily 
for the purpose of having a taxable service prescribed in the regulations 
provided respecting that tangible personal property; and
(b) brings or sends to Saskatchewan or receives delivery in Saskatchewan of 
that tangible personal property after the taxable service has been provided.

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(10.5) A person required to comply with this subsection shall:
(a) immediately after the tangible personal property is returned to 
Saskatchewan, report the matter to the minister and forward to or produce 
for the minister the invoice, if any, and any other information required by the 
minister respecting the taxable service; and
(b) pay tax computed at 6% of the value of the taxable service.
(11) Every person residing, ordinarily resident or carrying on business in 
Saskatchewan who purchases, from a person who is not a vendor, tangible personal 
property or a taxable service in Saskatchewan for his or her own consumption or 
use, or for the consumption or use of other persons at his or her expense, or on 
behalf of or as agent for a principal who desires to acquire the property or service 
for consumption or use by the principal or other persons at his or her expense, shall:
(a) immediately report the matter to the minister;
(b) forward or produce to the minister the invoice, if any, respecting the 
property or service and any other information required by the minister 
respecting the property or service; and
(c) pay tax computed at the rate of 6% of the value of the property or service.
(12) The expression “price” in subsections (9) and (9.2) includes the value of the 
tangible personal property, transportation costs and any other costs whatsoever 
incurred in bringing the property into Saskatchewan and in preparing the property 
for use or consumption in Saskatchewan, borne or to be borne by the user or consumer 
or any person at his expense or on his behalf or as his agent.
(13) Where the tangible personal property in respect of which a person is liable 
to pay a tax under subsection (9) or (9.1) is leased from a vendor who, although he 
is not in Saskatchewan, is the holder of a subsisting licence issued under section 4 
that person shall in lieu of the tax payable under subsection (9) or (9.1) pay to the 
vendor a tax computed at the rate of 6% of the amount of the rent payable from time 
to time, and every sum paid to a vendor pursuant to this subsection shall be deemed 
to be a tax collected by the vendor and shall be forwarded by him to the minister.
(14) Subject to subsection (15), where the tangible personal property in respect of 
which a person is liable to pay a tax under subsection (9) or (9.1) is leased from a 
person who is not the holder of a subsisting licence issued under section 4, the lessee 
shall pay to the minister or his appointee, at such time or times as the minister or his 
appointee may specify, a tax computed at the rate of 6% of the value of the property.
(15) Where a person who is liable to pay a tax under subsection (14) in respect of 
tangible personal property regularly files returns and remits tax pursuant to the 
Act or regulations he may, with the written consent of the minister or his appointee, 
report and pay to the minister or his appointee in lieu of the tax payable under 
subsection (14) a tax computed at the rate of 6% of the amount of the rent payable 
in respect of the property from time to time.
(16)  Where the minister or his appointee deems fit, he may make a valuation of 
any tangible personal property or taxable service that passes at or is furnished 
pursuant to a sale and thereupon the value for the purpose of taxation under this 
Act shall be the value as determined by the minister or his appointee.

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(17)  Where the minister or his appointee deems fit, he may in the case of a leasing 
of tangible personal property fix an amount which shall be deemed to be the amount 
of the rent payable and thereupon the rent for the purpose of taxation under this 
Act shall be as fixed by the minister or his appointee.
(17.1) Where a vendor imposes a penalty for the late payment of an invoice by 
a consumer or user, the penalty is to be excluded in determining the value of any 
tangible personal property or taxable service.
(17.2) Where a vendor, with respect to the sale of taxable goods or a taxable 
service, provides:
(a) a price reduction; or
(b) a credit subsequent to the sale;
to a consumer or user for a volume purchase or for early payment, the value of the 
taxable goods or a taxable service is to be reduced by the amount of the reduction 
or credit, as the case may be, in determining the amount of tax to be collected or 
accounted for.
(18) Where the purchase price of any article or articles of tangible personal property 
purchased by a consumer or user at a retail sale at one and the same time from any 
vendor exceeds the sum of twenty-five cents but does not exceed the sum of 49¢, 
the consumer or user shall pay a minimum tax of 3¢ in respect of the consumption 
or use of such property.
(19) If the purchase price of any taxable service or taxable services purchased 
by a user at one and the same time from a vendor exceeds the sum of twenty-five 
cents but does not exceed the sum of 49¢, the user shall pay a minimum tax of 3¢ 
in respect of the use of such taxable service.
(20) No tax shall be payable where the price of the property or taxable service 
purchased does not exceed twenty-five cents unless the property or service forms 
part of several items or taxable services purchased at one and the same time and 
deemed to be one purchase within the meaning of subsection (21).
(21) Subject to subsections (18) and (20), the tax shall be computed to the nearest 
cent, and one‑half cent shall be considered one cent, but where on the same occasion 
or as part of one transaction several items of tangible personal property or several 
taxable services are purchased the total of the purchases shall be deemed one 
purchase for the purposes of this Act.
(21.1) Subject to subsections (21.2) to (21.6) and the regulations, where tangible 
personal property is accepted on trade at the time of sale by a person or a vendor 
respecting other tangible personal property sold, the consumer or user shall pay the 
tax on the difference between the value of the tangible personal property sold and 
the credit allowed for the tangible personal property accepted on trade.
(21.2) Subject to the regulations, where a consumer or user purchases prescribed 
goods, other than a vehicle, on which the tax imposed by this Act has previously 
been paid, the consumer or user may, before determining the tax due, deduct from 
the value of those goods, an amount, if any, prescribed in the regulations.
(21.21) Subject to the regulations, subsections (21.1) and (21.5) do not apply with 
respect to the sale of a light vehicle during the period commencing on April 1, 2017 
and ending on April 10, 2018.

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(21.3) Subject to the regulations, where a consumer or user purchases a vehicle on 
which the tax imposed by this Act has been paid in full from a person prescribed in 
the regulations, the consumer or user may, before determining the tax due, deduct 
from the value of the vehicle, an amount, if any, prescribed in the regulations.
(21.4) Subsection (21.3) does not apply respecting vehicles on which tax has been 
paid pursuant to subsection (9.1) or to the interjurisdictional vehicles taxed in 
accordance with sections 5.1 to 5.8.
(21.5) Where a consumer or user eligible for the deduction mentioned in subsection (21.3)  
has a vehicle accepted on trade at the time of sale, he or she may decline the 
deduction and elect to determine the tax payable on the vehicle in the manner set 
out in subsection (21.1).
(21.6) Subject to the regulations, subsection (21.1) does not apply if:
(a) the tangible personal property accepted in trade is exempt from the tax 
imposed by this Act or the tax imposed by this Act has not been paid at the 
time the tangible personal property is accepted in trade;
(b) the tangible personal property is not tendered in trade by the purchaser 
at the time of sale; or
(c) the tangible personal property tendered in trade does not belong to the 
purchaser.
(22) Repealed. 1999, c 17, s 3.
(23) Repealed. 1986, c 31, s 4.
RSS 1978, c E‑3, s 5; RSS 1978 (Supp.), c 22, s 3; 
1979‑80, c 48, s 5; 1983‑84, c 38, s 4; 1984‑85‑86, c 76, 
s 4; 1986, c 31, s 4; 1986‑87‑88, c 20, s 3; 1990‑91, c 4, s 3; 
1990‑91, c 32, s 4; 1992, c 48, s 3; 1993, c 48, s 3; 1997, 
c 9, s 4; 1999, c 17, s 3; 2000, c 41, s 7; 2004, c 45, s 3; 
2006, c 43, s 3; 2017, c 24, s 5; 2018, c  30, s 4 and c 42, 
s 41.
Interpretation of sections 5.1 to 5.8
5.1 In this section and in sections 5.2 to 5.8:
(a) “acquisition year” means the year in which:
(i) in the case of an interjurisdictional vehicle that is purchased, the 
vehicle is purchased; or
(ii) in the case of an interjurisdictional vehicle that is leased, the lessee 
first becomes entitled to have access to the vehicle pursuant to the lease 
agreement;
(b) “fleet” means one or more interjurisdictional vehicles that are designated 
as a fleet by the person licensing the vehicles;

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(c) “fleet year” means the period:
(i)  commencing  on  the  first  day  in  the  year  that  interjurisdictional 
vehicles in a fleet are licensed as a fleet; and 
(ii) ending on the earlier of:
(A) the day before the anniversary of the date mentioned in 
subclause (i); and
(B)  the date that interjurisdictional vehicles in the fleet cease to 
be a fleet;
(d) “interjurisdictional commercial purpose” means engaging in 
interprovincial or international trade by way of the commercial carriage of 
passengers or goods;
(e) “interjurisdictional vehicle”  means a vehicle that is eligible to 
be licensed pursuant to a reciprocal agreement for an interjurisdictional 
commercial purpose;
(f) “reciprocal agreement” means an agreement that is prescribed in the 
regulations and that is between Saskatchewan and one or more other provinces 
or territories of Canada or states of the United States of America in which the 
parties agree to prorate licensing fees or taxes on interjurisdictional vehicles 
and to collect and remit the other parties’ portions of the licensing fees or taxes;
(g) “reciprocal jurisdiction” means a province or territory of Canada 
or a state of the United States of America that has entered into a reciprocal 
agreement with Saskatchewan;
(h) “Saskatchewan distance ratio” means the ratio calculated pursuant 
to section 5.2;
(i) “tax” means the tax imposed pursuant to section 5.3;
(j) “taxable value” means:
(i) in the case of an interjurisdictional vehicle that is purchased, the 
greater of:
(A) the purchase price of the vehicle in the vehicle’s acquisition 
year; and 
(B) the fair market value of the vehicle in the vehicle’s acquisition 
year;
(ii) in the case of an interjurisdictional vehicle that is leased, the greater 
of:
(A) the purchase price of the vehicle in the vehicle’s acquisition 
year as described in the lease agreement; and
(B) the fair market value of the vehicle in the vehicle’s acquisition 
year;

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(k) “vehicle licence period” means the period commencing on the date that 
an interjurisdictional vehicle is licensed and ending on the earlier of:
(i) the expiry date of the licence; and
(ii) the date the licence is cancelled, surrendered or terminated.
1996, c 46, s 4.
Saskatchewan distance ratio
5.2(1) In this section:
(a) “active interjurisdictional fleet” means a fleet in which at least one of 
the vehicles was licensed as an interjurisdictional vehicle for at least 90 days 
during the calculation year preceding the start of the fleet year; 
(b) “calculation year” means the period commencing on July 1 in one year 
and ending on June 30 in the following year.
(2) The Saskatchewan distance ratio is:
(a) in the case of an interjurisdictional vehicle that is part of an active 
interjurisdictional fleet, the ratio of:
(i)  the  actual  distance  travelled  in  Saskatchewan  by  the  fleet in  the 
period that:
(A) commences on the later of:
(I) the date in the preceding calculation year that it began 
operating as an interjurisdictional fleet; and
(II)  the first day of the preceding calculation year; and
(B) ends on the last day of the preceding calculation year; and
(ii)  the total actual distance travelled by that fleet during the period 
mentioned in subclause (i);
(b) in any other case, the ratio of:
(i)  a  reasonable  estimate  of  the  distance  that  the  fleet will  travel  in 
Saskatchewan during the fleet year; and
(ii)  a reasonable estimate of the total distance that the fleet will travel 
in the fleet year.
1996, c 46, s 4.
Tax
5.3(1) Every person who licenses an interjurisdictional vehicle for use in 
Saskatchewan and in one or more reciprocal jurisdictions shall pay the tax to the 
Crown with respect to each vehicle licence period for the interjurisdictional vehicle.
(2) A person who is required to pay the tax shall pay the tax in the manner 
prescribed in the regulations.
(3) The tax is payable:
(a) if the interjurisdictional vehicle is licensed in Saskatchewan, at the time 
the vehicle is licensed pursuant to The Traffic Safety Act;

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(b) if the interjurisdictional vehicle is not licensed in Saskatchewan:
(i) at the time the interjurisdictional vehicle is licensed in the reciprocal 
jurisdiction; or
(ii) if not paid at the time mentioned in subclause (i), at the time 
the  interjurisdictional  vehicle  first  enters  Saskatchewan  during  the 
interjurisdictional vehicle’s vehicle licence period.
(4) If the tax is payable by a person for a vehicle licence period, any other person who 
had management of or the right to determine the utilization of the interjurisdictional 
vehicle while it was in Saskatchewan during the vehicle licence period is jointly 
and severally liable with the first-mentioned person to pay the tax for the vehicle 
licence period.
1996, c 46, s 4; 2004, c T‑18.1, s 297; 2018, c 42, 
s 41.
Exemption from section 5 tax
5.4(1) The following are exempt from the tax payable pursuant to section 5:
(a) an interjurisdictional vehicle with respect to which the tax is paid, while 
the interjurisdictional vehicle is used for an interjurisdictional commercial 
purpose; 
(b) a trailer used with an interjurisdictional vehicle mentioned in clause (a), 
while the trailer is used for an interjurisdictional commercial purpose;
(c) any repair parts prescribed in the regulations that are used on, or 
repair or installation services prescribed in the regulations respecting, an 
interjurisdictional vehicle mentioned in clause (a) or a trailer mentioned 
in clause (b), while the interjurisdictional vehicle or trailer is used for an 
interjurisdictional commercial purpose.
(2) Notwithstanding subsection (1), a person shall pay the tax payable pursuant 
to section 5 on:
(a) any equipment that is:
(i) permanently mounted on or attached to a trailer used with an 
interjurisdictional vehicle; and 
(ii) used or designed for a purpose other than the commercial carriage 
of goods or passengers; and
(b) any vehicle mentioned in clause (1)(a) or trailer mentioned in  
clause (1)(b) that is not used or ceases to be used for an interjurisdictional 
commercial purpose and any repair parts mentioned in clause (1)(c) used with 
a vehicle or trailer that ceases to be used for an interjurisdictional commercial 
purpose.
1996, c 46, s 4; 2000, c 41, s 8.

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Amount of tax
5.5(1) The amount of the tax payable with respect to an interjurisdictional vehicle 
is the amount calculated in accordance with the following formula:
Tax = TV x R x SDR x T
where:
TV is the taxable value of the interjurisdictional vehicle;
R is the tax rate prescribed pursuant to subsection (2);
SDR is the Saskatchewan distance ratio for the interjurisdictional vehicle; and
T is the number of whole or partial calendar months left in the interjurisdictional 
vehicle’s vehicle licence period at the time that the interjurisdictional vehicle 
is licensed divided by 12.
(2) For the purposes of subsection (1), the tax rate with respect to an 
interjurisdictional vehicle is the rate shown opposite the appropriate year for the 
interjurisdictional vehicle:
YEAR
Truck 
Tax Rate
Bus 
Tax Rate
the acquisition year 2.823% 1.765%
the calendar year following the acquisition year 2.268% 1.418%
the second calendar year following the 
acquisition year
1.866% 1.166%
the third calendar year following the 
acquisition year
1.575% 0.985%
the fourth calendar year following the 
acquisition year
1.369% 0.855%
the fifth calendar year following the 
acquisition year
1.352% 0.845%
the sixth calendar year following the 
acquisition year
1.293% 0.808%
the seventh calendar year following the 
acquisition year
1.274% 0.796%
the eighth calendar year following the 
acquisition year
1.283% 0.802%
the ninth and subsequent calendar years 
following the acquisition year 1.314% 0.821% 
1996, c 46, s 4; 1997, c 9, s 5; 1999, c 17, s 4; 2004, 
c 45, s 4; 2006, c 43, s 4; 2017, c 24, s 6.

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Adjustments of tax
5.6(1) Notwithstanding sections 5.2 to 5.5, the minister may adjust the amount 
of tax payable by using actual distances travelled by a fleet during a fleet year to 
calculate the Saskatchewan distance ratio if:
(a)  an estimate of the distances to be travelled by the fleet has been used 
initially to calculate the Saskatchewan distance ratio; and
(b)  in the minister’s opinion, using the actual distances travelled by the fleet 
during  the  fleet  year  would  result  in  a  materially  different  Saskatchewan 
distance ratio.
(2) The minister may make an adjustment pursuant to subsection (1) at any time 
following the end of the fleet year.
(3) If the minister makes an adjustment of tax pursuant to this section, the minister 
shall send written notice of the adjustment to the persons liable to pay the tax.
(4) If as a result of an adjustment pursuant to this section, the tax payable is:
(a) increased, the persons liable to pay the tax shall pay the increased tax in 
the manner and at the time directed by the minister;
(b) decreased, the minister shall provide the persons who paid the tax with 
a refund or credit in the amount of the overpayment.
1996, c 46, s 4.
Artificial reduction
5.7(1) If, in the opinion of the minister, the result of one or more acts, agreements, 
arrangements, transactions or operations is to unduly or artificially reduce a person’s 
liability for the tax, the minister may calculate the tax as if the act, agreement, 
arrangement, transaction or operation had not occurred.
(2) For the purposes of subsection (1), the minister may estimate the amount of the 
tax that would have been payable had the act, agreement, arrangement, transaction 
or operation not occurred.
1996, c 46, s 4.
Refunds and credits
5.8(1) If an interjurisdictional vehicle that was licensed by a person as part of 
a fleet is, before the end of the fleet year applicable to that fleet, licensed by that 
person as part of a different fleet:
(a) the person licensing the interjurisdictional vehicle shall, with respect to 
that vehicle’s new vehicle licence period, pay the tax to the Crown; and
(b) on an application by the person mentioned in clause (a) and on receipt of 
evidence satisfac tory to the minister, the minister shall provide to the person 
a refund or credit of a portion of the tax previously paid with respect to the 
interjurisdictional vehicle.

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(2) If a person pays the tax with respect to an interjurisdictional vehicle and 
the interjurisdictional vehicle is subsequently licensed for use solely within 
Saskatchewan:
(a) the owner or lessee of the vehicle shall pay to the Crown, at the time of 
licensing, the amount of tax payable on the value of the vehicle as required 
pursuant to section 5; and
(b) on an application by the owner or lessee mentioned in clause (a) and on 
receipt of evidence satisfactory to the minister, the minister shall provide to 
the owner or lessee a refund or credit.
(3) The minister may provide a refund or credit to a person who purchased 
an interjurisdictional vehicle in Saskatchewan or who brought or sent an 
interjurisdictional vehicle into Saskatchewan if:
(a) the person, on purchasing the interjurisdictional vehicle or on bringing or 
sending the interjurisdictional vehicle into Saskatchewan, has paid the amount 
of tax payable pursuant to section 5 on the interjurisdictional vehicle; and
(b)  the interjurisdictional vehicle was purchased or was first brought or sent 
into Saskatchewan by the person after December 31, 1992 and before the 
coming into force of this section.
(4) The maximum amount of a refund or credit that may be provided pursuant to 
subsection (3) is the amount of the tax payable with respect to the interjurisdictional 
vehicle.
(5) The amount of a refund or credit authorized to be provided pursuant to  
section 5.6 or this section is to be calculated in the manner prescribed in the 
regulations.
(6) At the time and in the manner prescribed in the regulations, the minister may:
(a) pay a refund or credit authorized to be provided by section 5.6 or this 
section out of the general revenue fund, and any refund or credit is to be 
accounted for as a reduction of revenues received pursuant to this Act; or
(b) apply the amount of the refund or credit against the amount of any tax 
that the person entitled to the refund or credit owes pursuant to this Act.
1996, c 46, s 4; 2018, c 42, s 41.
Tax on insurance premiums
5.9(1) In this section:
(a) “contract of insurance” includes any policy, certificate, interim receipt, 
renewal receipt, endorsement or writing evidencing the contract of insurance, 
whether sealed or not;
(b) “insurance” means the undertaking by one person to indemnify another 
person against loss or liability for loss with respect to certain risks or perils to 
which the object of the insurance might be exposed or to pay a sum of money or 
other thing of value on the happening of a certain event and, without limiting 
the generality of the foregoing, includes life insurance;

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(c) “insurer” means any person who undertakes or effects, or agrees or offers 
to undertake or effect, a contract of insurance and includes the underwriters 
or syndicates of underwriters operating on the plan known as Lloyd’s and a 
reciprocal insurance exchange;
(d) “premium” means the single or periodic amount due as consideration 
under a contract of insurance, including all dues, assessments, transaction fees, 
processing fees, policy fees, administration fees and any other consideration due 
for the administration or servicing with respect to the contract of insurance;
(e) “vendor” includes an insurer and an agent of an insurer who is responsible 
for the collection of a premium and the tax on that premium.
(2) Subject to the regulations, a consumer who enters into, renews or amends a 
contract of insurance in or relating to Saskatchewan shall pay to the Crown for the 
raising of a general revenue a tax at the rate of 6% of the premium for that insurance 
as of the day on which that the premium is due.
(3) The tax imposed by subsection (2) is to be collected, and for the purpose of the 
imposition, assessment, collection and enforcement of the payment of that tax, as if:
(a) the contract of insurance were tangible personal property; and
(b) there were, on each occasion when the premium is due, a retail sale in 
the province at which the person paying the premium was the consumer and 
the insurer or the agent of the insurer was the vendor.
(4) In the case of a contract of insurance that includes coverage with respect to 
matters outside Saskatchewan, the consideration subject to tax with respect to the 
Saskatchewan portion of the contract is the amount T calculated in accordance with 
the following formula:
T =   x CP
I
where:
P is the total monetary value of the contract of insurance in or relating to 
Saskatchewan;
I is the total monetary value of the contract of insurance; and
C is the consideration due for the entire contract of insurance.
(5) If a contract of insurance is entered into, amended or renewed and the premium 
for that insurance is due in its entirety at the time the contract is entered into, 
amended or renewed, the tax imposed pursuant to subsection (2) is due at that time.
(6) If premiums are due on a periodic basis, the tax imposed pursuant to 
subsection (2) is due at the time each of the periodic payments is due.
(7) If tax has been collected or remitted to the minister pursuant to this section 
and a refund of the whole or part of the premium is made by the insurer or the agent 
of the insurer after the expiration, termination or cancellation of the contract of 
insurance, the minister or vendor shall refund to the person who paid the premium 
an amount of tax proportionate to the amount of premium refunded.

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(8) The vendor, when reporting the total amount of tax collected by the vendor, 
may deduct from the tax to be remitted to the Crown the amount of tax the vendor 
has refunded pursuant to subsection (7).
(9) A person who enters into, amends or renews a contract of insurance mentioned 
in subsection (2) is required to pay the tax imposed in this section whether or not 
the vendor is licensed pursuant to section 4.
2017, c 24, s 7; 2024, c10, s 10.
Tax on admissions to places of amusement
5.91(1) In this section, “place of amusement” means, subject to the regulations, 
any premises or place, whether or not enclosed, at or in any part of which is staged 
or held any:
(a)  film, slide show, sound and light or similar presentation;
(b) artistic, literary, theatrical, musical or other performance, entertainment 
or exhibition;
(c) fair, circus, menagerie, rodeo or similar event; or
(d) race, game of chance, athletic contest or other contest or game;
and includes a museum, historical site, zoo, wildlife or other park, place where bets 
are placed and any place, structure, apparatus, machine or device the purpose of 
which is to provide any type of amusement or recreation.
(2) Subject to section 5.92 and the regulations, a consumer or user who purchases 
from a vendor an admission to a place of amusement in or relating to Saskatchewan 
shall pay to the Crown for the raising of a general revenue a tax at the rate of 6% 
of the consideration paid or to be paid with respect to the sale of that admission.
(3) The tax imposed by subsection (2) is to be collected, and for the purposes of 
the imposition, assessment, collection and enforcement of the payment of that tax 
is to be treated, as if:
(a) the admission to the place of amusement were tangible personal property; 
and
(b) there were, on each occasion when the consideration for the admission 
to the place of amusement is due, a retail sale in the province at which the 
person responsible for the payment of the consideration was the consumer or 
user and the person responsible for collecting the consideration was the vendor.
(4) If, pursuant to an agreement or other arrangement, including a membership 
or subscription, whereby a consumer or user purchases more than one admission 
to a place of amusement for a single consideration:
(a) the consideration is due on a periodic basis, the tax imposed pursuant 
to subsection (2) is due at the time each of the periodic payments is due; or
(b) the consideration is due on any basis other than that set out in clause (a), 
the tax imposed pursuant to subsection (2) is due each time that the admissions 
are purchased.

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c  P-34.1 
(5) If tax has been collected or remitted to the minister pursuant to this section and 
a refund of the whole or part of the consideration paid with respect to the admission 
is made by a vendor, the minister or vendor shall refund to the person who paid 
that consideration an amount of tax proportionate to the amount of consideration 
refunded.
(6) The vendor, when reporting the total amount of tax collected by the vendor, 
may deduct from the tax to be remitted to the Crown the amount of tax the vendor 
has refunded pursuant to subsection (5).
(7) A person who pays a consideration for admission to a place of amusement 
mentioned in subsection (2) is required to pay the tax imposed in this section whether 
or not the vendor is licensed pursuant to section 4.
2022, c 31, s 4.
Exemptions re section 5.91
5.92 Subject to this Act and the regulations, the provisions of Parts III, V.1 and VI 
of Schedule V to the Excise Tax Act (Canada) apply, with any necessary modification, 
with respect to exemptions from the tax imposed pursuant to section 5.91 as though 
those provisions had been enacted as provisions of this Act.
2022, c 31, s 4.
Several taxable services deemed to be one purchase
6 Where in the usual course of business an invoice or statement is issued by a 
vendor in respect of the purchase of several taxable services, the purchases shall 
be deemed to be one purchase for the purposes of this Act.
RSS 1978, c E‑3, s 6.
Use of private telecommunication channel
7 Where a purchaser uses a private telecommunication channel that provides a 
telecommunication service between one or more transmitters and receivers within 
the province and one or more transmitters or receivers outside the province the use 
of which channel is contracted for on the basis of determinable intervals of time 
the value of services subject to the tax shall be deemed to be the same proportion 
of the total purchase price of the said telecommunication service as the length of 
the part of such private telecommunications channel within the province is to the 
total length and where the purchase price is only partly payable for the private 
use of such channel the minister or his appointee may determine the portion of the 
purchase price imputable to such use.
RSS 1978, c E‑3, s 7.
7.1 Repealed. 1979, c 23, s 3.
Exemptions
8(1) The following classes of tangible personal property and taxable services are 
exempt from the tax imposed by this Act:
(a) Repealed. 1993, c 48, s 4.
(a.1) agricultural products, including livestock, when sold by the producer;

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(a.2) aircraft that are registered pursuant to the Aeronautics Act (Canada) 
as commercial aircraft for the purpose of transporting freight or passengers 
for gain, including repair parts or repair or installation services respecting 
those aircraft;
(b)  artificial limbs and prosthetic appliances and equipment;
(b.1) Repealed. 1991, c 2, s 2.
(c) Repealed. 2000, c 41, s 9.
(c.1) baby diapers, whether disposable or cloth, toilet training pants, including 
rubber pants, and diaper inserts and liners;
(c.2) basic groceries as set out in Part III of Schedule VI to the Excise Tax 
Act (Canada);
(d) beer, wine or spirits taxable under The Liquor Consumption Tax Act;
(e) Bibles, testaments, prayer books, missals and hymn books;
(f) books, magazines and periodicals;
(g) clay and earth;
(g.1) Repealed. 2017, c 24, s 8.
(h) coal;
(i) coins made by the Royal Canadian Mint where their sale price does not 
exceed their face value;
(j) dental appliances prescribed by a dentist;
(k) dentures;
(l) Repealed. 1983, c 40, s 4.
(m) drugs and medicines:
(i) for use by humans that can only be obtained by prescription from a 
duly qualified medical practitioner; or
(ii) purchased for livestock that are part of a primary farming activity;
(n) electricity purchased for use in:
(i) a residential dwelling unit or a farm;
(ii) heating a building where the heating is produced solely by the 
electricity;
(iii) operating irrigation systems for use in primary farming activity 
when the electricity is separately metered;
(iv) public curling rinks, skating rinks and swimming pools that are not 
operated for profit; or
(v) street lighting when purchased by a municipality;

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(o) equipment designed solely for the use of blind persons, physically 
handicapped persons or chronic invalids;
(p) farm production equipment and machines when acquired for use directly 
in primary farming activity;
(p.1) feminine hygiene products;
(q) fertilizer;
(r)  fishing nets;
(s) Repealed. 2017, c 24, s 8.
(t) forage crop seed;
(u) Repealed. 1983, c 40, s 4.
(v) the following fuel petroleum products:
(i) natural gas when used in the operation of a stationary internal 
combustion engine for farming purposes, and for the purposes of heating 
in homes or buildings;
(ii) domestic fuel oil when used for the purposes of heating or cooking in 
homes or buildings, and for purposes of heating in railway rolling stock;
(iii) any fuel petroleum product not mentioned in subclauses (i) and (ii) 
that is used for heating or to power an internal combustion or turbine 
engine that is not a stationary engine;
(w) Repealed. 2000, c 41, s 9.
(w.1) gas and gas mixtures provided in cylinders for medical purposes and for 
diagnostic purposes in private laboratories, medical laboratories and hospitals;
(x) grain;
(y) hearing aids;
(z) insecticides, fungicides and herbicides purchased for use on a farm or 
railway right of way or by a municipality or other similar authority for use on 
roadways or road allowances;
(aa) Repealed. 1983, c 40, s 4.
(aa.1) Repealed. 1991, c 2, s 2.
(bb) matches;
(bb.1) medical devices and monitoring equipment prescribed in the 
regulations;
(bb.2) Repealed. 2017, c 24, s 8.

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(bb.3) naloxone, and any other non‑prescription drug as set out in 
paragraph 2(e) of Part I of Schedule VI of the Excise Tax Act (Canada), for use 
in life‑threatening circumstances;
(cc) natural water, including ice and steam;
(dd) newspapers;
(ee)  notes as defined in the Bank of Canada Act (Canada) where their sale 
price does not exceed their face value;
(ff) optical appliances prescribed by an optometrist or physician;
(gg) orthopaedic appliances;
(gg.1)  precious metals purchased as financial instruments;
(gg.2)  prepared  food  and  beverages  sold  by  charitable  or  non-profit 
organizations at a community concession in the circumstances prescribed in 
the regulations;
(gg.3) meals or prepared food and beverages as set out in any of Parts I, II, 
III, V.1 and VI of Schedule V to the Excise Tax Act (Canada);
(hh) Repealed. 2000, c 41, s 9.
(ii) Repealed. 2000, c 41, s 9.
(ii.1) sand or gravel purchased for use by a municipality or by the ministry 
over which the minister responsible for the administration of The Highways 
and Transportation Act, 1997 presides;
(jj) tangible personal property, or repair or installation services respecting 
tangible personal property, sold to a non‑resident for delivery outside 
Saskatchewan where the vendor immediately ships the property by common 
carrier;
(kk) tangible personal property purchased for the purpose of being processed, 
fabricated or manufactured into, attached to, or incorporated into tangible 
personal property for resale or for use as prototypes for research and 
development purposes;
(ll) Repealed. 2000, c 41, s 9.
(mm) Repealed. 1992, c 48, s 4.
(mm.1) toll‑free telephone services as prescribed in the regulations;
(nn) Repealed. 2000, c 41, s 9.
(oo) uncancelled Canada postage stamps and uncancelled federal revenue 
stamps valid for transportation of mail or for revenue purposes where their 
sale price does not exceed their face value;
(oo.1) Repealed. 2025, c 11, s 2.
(pp) weed control chemicals;
(qq) wood.
(rr) Repealed. 1993, c 48, s 4.

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(2) Tangible personal property purchased to provide a taxable service other than 
extended warranties or maintenance contracts is not exempt from the provisions 
of this Act or from the computation of the amount of tax leviable or payable by the 
consumer or user thereof.
(3) No taxable service is exempt from the tax imposed by this Act by reason of 
the fact that the tangible personal property used in providing the taxable service is 
tangible personal property with respect to which the tax imposed pursuant to this 
Act, or any Education and Health Tax Act, has previously been paid.
RSS 1978, c E‑3, s 8; 1979, c 23, s 4; 1979‑80, c 48, 
s 6; 1983, c 11, s 25 and c 40, s 4; 1983‑84, c 38, s 5; 
1984‑85‑86, c 76, s 5; 1986, c 5, s 5; 1986, c 30, s 2; 1986, 
c 31, s 5; 1988‑89, c 42, s 34; 1990‑91, c 4, s 4 and c 32, 
s 5; 1991, c 2, s 2; 1992, c 48, s 4; 1993, c 48 s 4; 1996, 
c 46, s 5; 1997, c 9, s 6; 1999, c 17, s 5; 2000, c 41, s 9; 
2004, c 65, s 25; 2017, c 24, s 8; 2018, c  30, s 5 and c 42, 
s 41; 2019, c 25, s 20; 2021, c24, s 5; 2022, c 31, s 5; 2025, 
c 11, s 2.
Collection, remission, enforcement
8.1(1) Unless otherwise provided for in this Act, all taxes imposed pursuant to this 
Act are to be collected and remitted to the minister in accordance with Part III of The 
Revenue and Financial Services Act and the regulations made pursuant to that Part.
(2) The minister may enforce the collection and remission of taxes imposed pursuant 
to this Act or any violation of any provision of this Act in accordance with Part III 
of The Revenue and Financial Services Act and the regulations made pursuant to 
that Part.
(3) Notwithstanding any other provision of this Act or any other Act or law, but 
subject to subsection (6), if a person as a customer under a contract has paid in error, 
in addition to the contract price, an amount as tax with respect to the contract price 
or the materials portion of the contract price, the maximum amount that may be 
refunded to that person is the amount by which the amount paid in error exceeds 
the amount of tax that would have been paid, but remains unpaid, by the contractor 
on the tangible personal property consumed, used, manufactured or supplied under 
the contract had the contractor self‑assessed that tax in accordance with this Act.
(4) The amount paid in error that is prevented from being refunded by subsection (3) 
is deemed to have been paid by the person on behalf of the contractor with respect 
to the tangible personal property supplied under the contract.
(5) In subsections (3) and (4), “contract” includes:
(a) a contract for the construction or improvement of real property or the 
supply and installation of tangible personal property into real property; and
(b) a contract to which subsection 5(6) applies.
(6) If, in the minister’s opinion, the amount paid in error pursuant to subsection (3) 
cannot be reasonably determined, the minister may determine the amount of the 
tax paid in error in the manner prescribed in the regulations.
1984‑85‑86, c 63, s 4; 1988‑89, c 42, s 34; 2017, 
c 24, s 9.

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Refunds and refund applications
8.11(1) If a person, vendor, consumer or user believes that he or she has made 
an overpayment of tax pursuant to this Act, he or she may do one or more of the 
following:
(a) apply to the minister for a refund;
(b) whether or not he or she has applied to the minister for a refund, commence 
an action in the Court of King’s Bench.
(2) The person, vendor, consumer or user applying for a refund pursuant to 
clause (1)(a) shall apply in a form acceptable to the minister and include:
(a)  all the documents or information the minister requires to be satisfied of 
the person’s, vendor’s, consumer’s or user’s claim to a refund; and
(b)  evidence satisfactory to the minister that any returns required to be filed 
pursuant to this Act were filed.
(3) The minister shall respond to the application mentioned in subsection (2) 
within 120 days after receiving the application.
(4) The minister may, with respect to the application mentioned in subsection (2):
(a) allow the claim, in part or in whole; or
(b) deny the claim.
(5) If the minister allows the claim, in part or in whole, pursuant to clause  (4) (a), 
the minister may pay interest in accordance with clause 56(1) (b) of The Revenue 
and Financial Services Act.
(6)  If a person, vendor, consumer or user is dissatisfied with the decision of the 
minister made pursuant to subsection (4), he or she may commence an action in 
the Court of King’s Bench.
(7) No action may be brought to recover an overpayment after the expiration of 
the period mentioned in clause 56(4)(b) of The Revenue and Financial Services Act.
(8) Any refund of an overpayment of tax or any interest that is paid pursuant to 
this section is to be paid out of the general revenue fund and is to be accounted for 
as a reduction of revenues received pursuant to this Act with respect to which the 
overpayment of tax or interest was made.
2018, c  30, s 6; 2024, c4, s 32.
RETURNING RESIDENTS
Interpretation of sections 8.2 to 8.8
8.2 In this section and sections 8.3 to 8.8:
(a) “agreement” means an agreement mentioned in section 8.8;
(b) “collection agent” means:
(i)  an officer as defined in section 2 of the Customs Act (Canada) who is 
employed at a customs office in Saskatchewan; and

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(ii) if an agreement is in force between the Minister of National Revenue 
and Canada Post Corporation providing for the collection of tax pursuant 
to this Act:
(A) Canada Post Corporation; or
(B) a collection agent for Canada Post Corporation;
(c) “returning resident” means a person who:
(i) resides, ordinarily resides or carries on business in Saskatchewan; and
(ii)  brings specified tangible personal property into Saskatchewan from 
outside Canada, causes it to be brought into, or receives delivery of it in, 
Saskatchewan from outside Canada:
(A) for that person’s own consumption or use;
(B)  for consumption or use by another person at the first person’s 
expense; or
(C) on behalf of, or as agent for, a principal for consumption or use 
by the principal or by other persons at his or her expense;
(d) “specified tangible personal property” means tangible personal 
property, but does not include:
(i) vehicles prescribed in the regulations for the purposes of this section;
(ii) tangible personal property that, if purchased in Saskatchewan, 
would be exempt from tax;
(ii.1) tangible personal property that was purchased from a vendor who 
has collected the tax payable pursuant to this Act with respect to that 
purchase; or
(iii) tangible personal property that is prescribed in the regulations as not 
being specified tangible personal property for the purposes of this section.
2000, c 41, s 10; 2022, c 31, s 6.
Application
8.3 Sections 8.2 to 8.8 only apply when an agreement is in force.
2000, c 41, s 10.
Payment of tax
8.4(1)  On  bringing  specified  tangible  personal  property  into  Saskatchewan 
or causing it to be brought into Saskatchewan or on receiving delivery of it in 
Saskatchewan, a returning resident shall:
(a) immediately report the matter to a collection agent;
(b) forward or provide to the collection agent the invoice, if any, respecting 
the specified tangible personal property and any other information required 
by the collection agent respecting the property; and
(c) pay the same tax respecting the consumption or use of that tangible 
personal property that would have been payable if the property had been 
purchased from a vendor at a retail sale in Saskatchewan.

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(2)  No tax is payable on specified tangible personal property with respect to which 
no tax is payable pursuant to Division III of Part IX of the Excise Tax Act (Canada).
2000, c 41, s 10.
Failure to report or pay taxes
8.5(1) If a returning resident fails or refuses to comply with subsection 8.4(1), 
the collection agent may detain the specified tangible personal property until the 
earlier of:
(a)  the date on which the tax on the specified tangible personal property and 
the costs, if any, relating to its detention are paid; and
(b) the expiration of 60 days after the detention began.
(2)  If the tax and any costs related to the detention of the specified tangible personal 
property are paid before the expiration of 60 days, the specified tangible personal 
property shall be returned to the returning resident.
(3) If the tax and any costs are not paid before the expiration of 60 days, the 
specified tangible personal property is forfeited to the Crown and may be disposed 
of as directed by the minister.
2000, c 41, s 10; 2018, c 42, s 41.
Application for refund
8.6 A returning resident may apply to the Minister of National Revenue, in that 
Minister’s capacity as agent for the Crown, for a refund of tax paid to a collection 
agent if it is subsequently determined that no tax was payable by the returning 
resident pursuant to section 8.4.
2000, c 41, s 10; 2018, c 42, s 41.
Liability
8.7 No action or other proceeding for damages shall be instituted against a 
collection agent acting pursuant to an agreement for any loss or damage suffered 
by any person by reason of anything done, attempted, caused or permitted to be 
done or omitted to be done in good faith by the collection agent:
(a) pursuant to or in the performance or supposed performance of any duty 
pursuant to this Act, the regulations or the agreement; or
(b) pursuant to or in the exercise or supposed exercise of any power given by 
this Act, the regulations or the agreement
2000, c 41, s 10.
Agreement for collection of taxes
8.8(1) The minister may, on behalf of the Crown, enter into an agreement with 
the Government of Canada respecting the administration and enforcement of this 
Act respecting tangible personal property that is:
(a) brought or sent into Saskatchewan from outside Canada by a returning 
resident; or
(b) delivered in Saskatchewan from outside Canada to a returning resident.

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(2) An agreement mentioned in subsection (1) may authorize payment to the 
Government of Canada respecting services provided under the agreement.
(3) Payments respecting the ongoing costs of services provided under the agreement 
may be paid out of the amounts collected on behalf of the Crown and may be 
accounted for as a reduction of revenues received pursuant to section 8.4.
(4) The Government of Canada may, as agent of the Crown, act in accordance 
with the agreement to:
(a) collect tax owing respecting tangible personal property that is released 
by a collection agent without payment of all or part of the tax imposed by this 
Act; and
(b) refund an amount charged or collected by a collection agent that is in 
excess of the amount of tax payable respecting the tangible personal property. 
(5) An agreement made pursuant to subsection (1) must specify the circumstances 
under which the collection agent may require that a returning resident claiming an 
exemption from tax must nevertheless pay the tax to the collection agent.
2000, c 41, s 10; 2018, c 42, s 41.
9 to 11 Repealed. 1984‑85‑86, c 63, s 4.
COLLECTION AND RECOVERY OF TAX
Revenue officers
12 Every vendor and every person authorized to collect or receive taxes from a 
vendor shall be a revenue officer within the meaning of  The Revenue and Financial 
Services Act  and shall be subject to the duties and liabilities of a revenue officer 
under that Act.
RSS 1978, c E‑3, s 12; 1983, c 11, s 25; 1988‑89, 
c 42, s 34.
13 Repealed. 1984‑85‑86, c 63, s 4.
Payment of tax in respect of certain tangible personal property
14 Every person who, in each of two months or more during a year:
(a) is deemed, pursuant to subsection (5) or (6) of section 5, to have purchased 
tangible personal property at a retail sale in the province; or
(b) is required, pursuant to subsection 5(9), (9.1) or (11), to report and pay 
tax in respect of tangible personal property; 
that has a value in excess of an amount prescribed by regulation for the purposes 
of this section by the Lieutenant Governor in Council, shall, at the times and in the 
manner prescribed by Part III of The Revenue and Financial Services Act and the 
regulations made pursuant to that Part, forward to the minister or to such officer as 
the minister may appoint for the purpose the amount of tax imposed by this Act on 
the consumption or use of the tangible personal property and shall furnish returns 
to the minister or to such officer as the minister may appoint for the purpose as 
required by Part III of The Revenue and Financial Services Act or the regulations 
made pursuant to that Part.
RSS 1978, c E‑3, s 14; 1984‑85‑86, c 63, s 4; 
1988‑89, c 42, s 34; 1989‑90, c 54, s 7; 1990‑91, c 4, 
s 5; 1993, c 17, s 23.

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15 to 18 Repealed. 1984‑85‑86, c 63, s 4.
19 Repealed. 1979‑80, c 48, s 7.
19.1 Repealed. 1986‑87‑88, c 20, s 4.
20 to 28 Repealed. 1984‑85‑86, c 63, s 4.
Security for payment of tax in certain cases
29(1) Subject to the regulations and subsection (4), where a person, whether 
ordinarily resident in Saskatchewan or not, in this section referred to as the 
contractor, enters into a contract with another person, in this section referred to as 
the principal, under which or in the carrying out of which items, including but not 
limited to those listed in clauses (a) to (c), will be used or consumed by the contractor 
in Saskatchewan, the contractor shall deposit with the minister a sum equivalent 
to 6% of the total amount to be paid by the principal under the contract, or provide 
to the minister a guarantee bond, satisfactory to the minister, in a penal sum 
equivalent to 6% of the total amount to be paid by the principal under the contract, 
to secure payment of the tax imposed by this Act with respect to any of the items 
in clauses (a) to (c), or any other item consumed or used by the contractor under or 
in the carrying out of the contract:
(a) tangible personal property;
(b) taxable services;
(c) a contract of insurance.
(2) In a case to which subsection (1) applies, it is the duty of the principal to see that 
the contractor deposits a sum or provides a bond in accordance with that subsection, 
and if the principal fails to do so the principal is personally liable for payment of 
the tax imposed by this Act, together with penalty and interest with respect to the 
items mentioned in subsection (1) consumed or used by the contractor under or in 
the carrying out of the contract, and sections 60 to 65 of The Revenue and Financial 
Services Act apply, with any necessary modification, for the purpose of recovering 
the tax, together with penalty and interest, from the principal.
(3) A principal who is liable pursuant to subsection (2) for payment of a tax, together 
with penalty and interest, is entitled to be indemnified by any person who ought to 
have paid the tax, together with penalty and interest, and is entitled to withhold 
out of any indebtedness to that person a sum equivalent to the amount of the tax, 
together with penalty and interest, paid by the principal.
(4) The minister may provide a contractor mentioned in subsection (1) with a 
clearance letter, and in that case the contractor is not required to provide the security 
mentioned in that subsection.
2018, c  30, s 7.

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Principal’s obligation to ensure contractor has a valid licence
29.01(1) Subject to the regulations, if a person, in this section referred to as the 
principal, enters into a contract with another person, whether ordinarily resident in 
Saskatchewan or not, in this section referred to as the contractor, under which the 
principal is liable to pay tax in accordance with this Act, it is the duty of the principal, 
before making payment of the tax to the contractor, to ensure that the contractor 
holds a valid licence issued pursuant to section 4 as of the date of the payment, 
and if the principal fails to do so and makes payment of tax to the contractor, the 
principal is personally liable for payment of an amount equal to any tax, together 
with penalty and interest, that the contractor fails to remit to the minister with 
respect to that contract, and sections 60 to 65 of The Revenue and Financial Services 
Act  apply,  with  any  necessary  modification,  for  the  purpose  of  recovering  those 
amounts from the principal.
(2) A principal who is liable pursuant to subsection (1) for payment of an amount 
equal to the tax, together with penalty and interest, that the contractor failed to 
remit to the minister, is entitled to be indemnified by any person who ought to have 
remitted the tax, together with penalty and interest, and is entitled to withhold out 
of any indebtedness to that person a sum equivalent to the amount, together with 
penalty and interest, paid by the principal.
2018, c  30, s 8.
No refund of moneys collected as taxes
29.1(1) A person who, on or after April 1, 1969 and before the day on which 
this section comes into force, paid to the Crown money as taxes pursuant to this 
Act or any Education and Health Tax Act with respect to the consumption or use 
in Saskatchewan of tangible personal property that was brought or received in 
Saskatchewan on a temporary basis is not entitled to a refund of the money so 
paid, and no action or other proceedings shall be brought or continued to recover 
that money.
(2) The money mentioned in subsection (1) shall be applied against and in 
satisfaction of the portion of the tax imposed by subsection 5(9.1) that is imposed 
retroactively on the person who paid the money to the Crown.
1990‑91, c 4, s 6; 2000, c 41, s 11; 2024, c10, s 10.
30 to 33 Repealed. 1984‑85‑86, c 63, s 4.
OFFENCES AND PENALTIES
34 Repealed. 1997, c 9, s 8.
35 to 43 Repealed. 1984‑85‑86, c 63, s 4.
Providing security or clearance letter re section 29
43.1(1) No person to whom subsection 29(1) applies shall fail to provide security 
to the minister in accordance with that subsection.
(2) No person to whom subsection 29(2) applies shall fail to ensure that a contractor 
described in subsection 29(1) deposits an amount or provides a bond in accordance 
with that subsection or holds a clearance letter in accordance with subsection 29(4).
2017, c 24, s 11; 2018, c  30, s 9.

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Offences and penalties re section 4
43.2(1) Every person who contravenes section 4 is guilty of an offence and liable 
on summary conviction:
(a)  for a first offence, to a fine in an amount equal to the amount of the tax 
paid or that would have been payable, not exceeding $5,000;
(b)  for a second offence, to a fine in an amount equal to two times the amount 
of the tax paid or that would have been payable, not exceeding $25,000;
(c)  for a third and each subsequent offence, to a fine in an amount equal to 
three times the amount of taxes paid or that would have been payable, not 
exceeding $50,000.
(2)  If a corporation commits an offence pursuant to this Act, any officer, director 
or agent of the corporation who directed, authorized, assented to, acquiesced in or 
participated in the commission of the offence is guilty of the offence and liable on 
summary conviction to the penalties mentioned in this section whether or not the 
corporation has been prosecuted or convicted.
(3) Repealed. 2018, c  30, s 10.
2017, c24, s 11; 2018, c  30, s 10.
Limitation on prosecution
43.3 No proceeding to enforce any provision of this Act or the regulations is to be 
commenced more than six years after the facts on which the proceeding is based 
first came to the knowledge of the minister.
2018, c  30, s 11.
43.4 Repealed. 2024, c17, s 49.
REGULATIONS
Regulations
44(1) For the purpose of carrying into effect the provisions of this Act according 
to their true intent or of supplying any deficiency therein, the Lieutenant Governor 
in Council may make such regulations not inconsistent with the spirit of this Act 
as are considered necessary or advisable.
(2) Without limiting the generality of the provision contained in subsection (1) the 
Lieutenant Governor in Council may make regulations:
(a) prescribing the forms to be used for the purposes of this Act or the 
regulations;
(b) Repealed. 1984‑85‑86, c 63, s 4.
(c) Repealed. 1984‑85‑86, c 63, s 4.
(d) prescribing penalties for the violation of the regulations;

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37
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(e) prescribing the method of collection of the tax and any other conditions 
or requirements affecting such collection;
(f) Repealed. 1984‑85‑86, c 63, s 4.
(g)  defining, enlarging or restricting the meaning of any word or expression 
used in this Act or the regulations and not defined herein;
(g.1) for the purposes of clause 3(1)(c.102), prescribing other means that allow 
a consumer or user to purchase at a retail sale tangible personal property, 
services or contracts of insurance that are delivered through an electronic 
format;
(g.2)  for the purposes of clause 3(1)(d.1), respecting the definition of ”online 
accommodation platform”;
(h) Repealed. 1979‑80, c 48, s 8.
(i) Repealed. 1984‑85‑86, c 63, s 4.
(j) exempting a contractor or manufacturer or a class of contractors or 
manufacturers or a contract or class of contracts for the supply and installation 
of tangible personal property from the application of subsection 5(6);
(j.01) exempting a contractor or a class of contractors or a contract or class of 
contracts with respect to a taxable service as set out in subclause 3(1)(k)(vii) 
or (xix) from the application of this Act;
(j.1) for the purposes of subsection 5(9.1), prescribing the manner of 
determining the proportionate part of any tangible personal property or 
category of personal property that is attributable to its consumption or use in 
Saskatchewan by any person or category of persons;
(j.2) for the purposes of subsection 5(9.2), prescribing the manner 
of determining the price of tangible personal property described in  
subsection 5(9.1);
(j.3) for the purposes of subsection 5(21.21), respecting the application of 
subsections 5(21.1) and (21.5) to the sales of light vehicles;
(k) enlarging or restricting the meaning of any word or expression used in 
subsection 8(1);
(l) prescribing, for the purposes of subclause 3(1)(e.1)(iii), any function, use 
or purpose as a promotional distribution;
(l.1) for the purposes of subsections 3(1.1) and (1.2), respecting the persons, 
vendors, consumers or users to whom, and the circumstances in which, those 
subsections apply;
(l.2) for the purposes of section 3.1, governing marketplace facilitators and 
operators of online accommodation platforms as vendors;
(m) prescribing agreements for the purposes of clause 5.1(f);
(n) prescribing the manner in which the tax payable pursuant to section 5.3 
is to be paid;
(o) prescribing repair parts for the purposes of clause 5.4(1)(c);

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(p) prescribing how refunds or credits granted pursuant to sections 5.6  
and 5.8 are to be calculated;
(q) prescribing the time and manner in which refunds and credits may be 
paid or applied to tax pursuant to subsection 5.8(6);
(r) prescribing the taxable services for the purposes of subsections 5(10) 
and (10.4);
(s) respecting when a taxable service relates to Saskatchewan;
(s.1) respecting when tangible personal property relates to Saskatchewan;
(s.2) respecting when a contract of insurance relates to Saskatchewan;
(s.3) for the purposes of subsection 5.91(1), respecting places of amusement;
(s.4) for the purposes of subsection 5.91(2), respecting the application of 
that subsection and subsection 5.91(4) to the sales of admissions to places of 
amusement;
(t) respecting the taxes payable pursuant to subsection 5(3) where a portion 
of the taxable service relates to a jurisdiction other than Saskatchewan;
(u) for the purposes of subsections 5(21.1) and, (21.3) and (21.6), prescribing 
the persons, consumers or users to whom, and the circumstances in which, 
those subsections apply;
(u.01) prescribing the circumstances for the purposes of clause 8(1)(gg.2);
(u.1) for the purposes of subsections 29(1) and (2), prescribing the persons, 
vendors, consumers or users to whom, and the circumstances in which, those 
subsections apply;
(u.11) for the purposes of subsection 29.01(1), prescribing the persons, vendors, 
consumers or users to whom, the contracts to which and the circumstances in 
which, that subsection applies;
(u.2) for the purposes of subsection 45(11), prescribing the number of days;
(v) exempting any person from the payment of taxes pursuant to this Act 
and prescribing conditions under which a person is exempt from the payment 
of taxes.
(3) Repealed. 1989‑90, c 54, s 5.
(4) A regulation made pursuant to this Act may be made retroactive to a day not 
earlier than April 1, 1969.
RSS 1978, c E‑3, s 44; 1979‑80, c 48, s 8; 1983, 
c 40, s 5; 1984‑85‑86, c 63, s 4; 1989‑90, c 54, s 5; 
1990‑91, c 4, s 7; 1996, c 46, s 6; 2000, c 41, s 12; 
2017, c 24, s 12; 2018, c  30, s 12; 2020, c 34, s 6; 
2022, c 31, s 8.

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Transitional – tax in relation to services to real property
45(1) In this section:
(a) “nominal change order” means a change order described in 
subsection (2);
(b) “value of the original contract” means the amount of the contract for 
a taxable service described in subclause 3(1)(k)(xix) and any tangible personal 
property included in the contract, including any changes to that amount made 
before April 1, 2017.
(2) A change order is a nominal change order if:
(a) the contract amount for the taxable services described in 
subclause (3) (1) (k) (xix) and any tangible personal property to be provided under 
the change order does not exceed 10% of the value of the original contract; and
(b) the cumulative amounts for the taxable services described in 
subclause (3) (1)(k)(xix) and any tangible personal property to be provided 
under the current and all previous change orders do not exceed 10% of the 
value of the original contract.
(3) With respect to a contract for a taxable service described in subclause 3(1) (k)
(xix) and any tangible personal property to be provided under the contract entered 
into before April 1, 2017, including any nominal change orders:
(a) the contractor shall pay tax on that tangible personal property used or 
consumed in the carrying out of the contract in accordance with this Act as if 
The Provincial Sales Tax Amendment Act, 2017 were not in force; and
(b) the labour component of that service is exempt from the tax imposed by 
this Act.
(4) With respect to a contract for a taxable service described in subclause 3(1) (k) (xix) 
and any tangible personal property to be provided under the contract entered into 
on or after April 1, 2017 and all related change orders, the user or consumer of the 
taxable service and tangible personal property shall pay the tax in accordance with 
this Act.
(5) With respect to a contract for a taxable service described in subclause 3(1) (k) (xix) 
that is open‑ended and that was entered into before April 1, 2017, the user or 
consumer shall pay the tax on those services performed under that contract that 
are initiated after that date in accordance with this Act.
(6) For the purposes of this section, the date a contract is entered into is:
(a) in the case of a signed contract on which consideration has been exchanged, 
the date the contract was signed; or
(b) in the case of a contract tendered before April 1, 2017 that had a closing 
date for receiving bids before April 1, 2017, for which the contract is awarded 
on or after April 1, 2017, and the contractor was unable to re‑submit or revise 
its bid before the contract was awarded, the date on which the winning bid 
was submitted.

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(7) If a contract for a taxable service described in subclause 3(1)(k)(xix) is entered 
into before April 1, 2017 and that contract involves tangible personal property 
intended to be installed in conjunction with that taxable service after that date:
(a) if the tangible personal property was purchased by the contractor before 
April 1, 2017, the contractor shall pay tax on that tangible personal property in 
accordance with this Act as if The Provincial Sales Tax Amendment Act, 2017 
were not in force; or
(b) if the tangible personal property was purchased by the contractor 
on or after April 1, 2017, the contractor shall pay tax and account for 
tax on that tangible personal property pursuant to subsection 5(6) as if 
subsections 5(6.1) to (6.3) were not in force.
(8) Without limiting the generality of subsection (7), if a contract for a taxable 
service described in subclause 3(1)(k)(xix) and the installation of tangible personal 
property is entered into before April 1, 2017 and that contract contains stages or 
phases that are to commence on or after that date, if the contracts for those stages 
or phases have not been tendered or awarded before that date, the contractor shall 
pay the tax on those contracts in accordance with this Act.
(9) If a contract for a taxable service described in subclause 3(1)(k)(xix) is entered 
into on or after April 1, 2017 and that contract includes tangible personal property 
intended to be installed that was purchased before that date and on which the 
contractor has paid tax:
(a) the contractor may claim a credit for the tax paid on that tangible personal 
property;
(b) the credit to be claimed by the contractor may be used to reduce the tax 
that is collected by the contractor; and
(c) the credit to be claimed must not exceed the tax collected by the contractor.
(10) Any amount claimed by the vendor pursuant to clause (9)(b) that exceeds 
the tax collected is non‑refundable, but may be carried forward and claimed by the 
vendor in a subsequent reporting period.
(11) This section ceases to have effect and is deemed to have been repealed on the 
number of days after the coming into force of section 1 of The Provincial Sales Tax 
Amendment Act, 2017 that is prescribed in the regulations.
(12) Notwithstanding any other provision of this section or any other Act or law, 
the minister may make regulations for the purposes of this section:
(a)  defining, enlarging or restricting the meaning of any word or expression 
used in this section and defining, enlarging or restricting the meaning of any 
word or expression differently for different provisions in this section;
(b) suspending the application of any provision of this section;

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c  P-34.1 
(c) exempting any person, contract, taxable service or tangible personal 
property or class of persons, contracts, taxable services or tangible personal 
property from the application of this section and prescribing terms and 
conditions that must be complied with in order to be eligible for exemption;
(d) respecting any additional matter or thing that the minister considers 
necessary to implement the policies established by this section.
(13)  If there is any conflict between the regulations made pursuant to this section 
and any other Act or law, the regulations made pursuant to this section prevail.
(14) Regulations made pursuant to this section may be made retroactive to a day 
not earlier than the day on which section 1 of The Provincial Sales Tax Amendment 
Act, 2017 comes into force.
2017, c 24, s 13.

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