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PROVINCIAL SALES TAX E-3 REG 1
1
The 
Provincial Sales Tax  
Regulations
being
Chapter E-3 Reg 1 (effective January 15, 1986) as amended by 
Saskatchewan Regulations 44/1986, 73/1986, 52/1991, 71/1993, 
92/1996, 39/1997, 92/2002*, 84/2010, 1/2012, 106/2015, 82/2016, 
91/2017, 48/2018, 85/2018, 21/2019, 33/2020, 76/2021, 38/2022, 
71/2022 1/2023; 34/2023 and 88/2023.
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: These Regulations were formerly known as The Education and 
Health Tax Regulations, 1986. The title of these regulations was changed 
by SR 92/2002.

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PROVINCIAL SALES TAXE-3 REG 1 
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Table of Contents
TITLE
 1 Title
INTERPRETATION
 2 Interpretation
DEFINITIONS OF TERMS
 3 Used in section 3 of the Act
 4 Used in section 5 of the Act
 4.1 Exemptions re contracts of insurance for 
	 	 specified	period
 4.2 Used in section 5.9 of the Act
 4.3 Contracts etc. not included re section 5.9 of the Act
 4.4 Repealed
 4.5 Repealed
 4.6 Repealed
 5 Used in subsection 8(1) of the Act
 7 Repealed
WHEN SERVICES RELATE TO SASKATCHEWAN
 7.1 Taxable services relate to Saskatchewan–  
 computer services
 7.2 Taxable services relate to Saskatchewan–  
 credit reporting or collection service
 7.21 Taxable services relate to Saskatchewan– 
 accounting and advertising services
 7.22 Taxable services relate to Saskatchewan– 
 employment placement services
 7.23 Taxable services relate to Saskatchewan– 
 architectural service
 7.24 Taxable services relate to Saskatchewan– 
 commercial building cleaning service
 7.25 Taxable services relate to Saskatchewan– 
 engineering services
 7.26 Taxable services relate to Saskatchewan–  
 legal services
7.261 Taxable services relate to Saskatchewan – 
 electronic distribution services
7.262  Taxable services relate to Saskatchewan –  
 online accommodation services
TAX PAYABLE RE CERTAIN SERVICES
 7.27 Taxable services – architectural services
 7.28 Taxable services – engineering services
 7.29 Taxable services – petroleum drilling and well 
 servicing
 7.291 Tangible personal property provided alongside 
 certain services not exempt
 7.292 Taxable services – hard rock, potash and coal
TAXES PAYABLE RE CORPORATIONS AND 
PARTNERSHIPS
 7.3 Tax payable re related corporations
 7.4 Tax payable re purchases made before corporation  
  carrying on business
 7.5 Condition not met
FARM EXEMPTION CERTIFICATE
	 8	 Use	of	farm	exemption	certificate
 9 Tax to be collected at time of sale
COMPUTATION OF TAX
10 Repealed
11 Repealed
LICENCES
12 Application
13 Number of licences required
14 Change of name, address or type of business, etc.
15 Lost or destroyed licence
16 Display of licence
17 Restrictions on licences
TANGIBLE PERSONAL PROPERTY
17.1 Railway rolling stock
17.2 Repealed
17.3 Other tangible personal property
17.31 Maximum amount of tax payable pursuant  
 to sections 17.1 and 17.3
TAX ON INTERJURISDICTIONAL VEHICLES
17.4 Reciprocal agreements
17.5 Manner of payment
17.6 Repair parts
17.7 Refunds and credits
TAX ON ADMISSIONS TO PLACES OF AMUSEMENT
17.8 Admissions to places of amusement
17.81 Exemptions
17.9 Exemptions re section 5.91 of the Act
17.91 Exemptions – complimentary admission re place of 
  amusement
REGISTERED CONSUMERS
18 Registered consumers
GENERAL
18.1 Taxable services re clause 5(10.4)(a) of the Act
18.2 Purchase of goods re tax previously paid
18.3 Purchase of vehicle re tax previously paid
18.31 Calculation of tax paid in error
18.4 Repealed
18.5 Repealed
18.6 Exemption re sales of food and beverages at 
 community concessions
18.61 Exemption re oil and gas drilling rigs and 
 service rigs
18.7 Security for payment of tax in certain cases
18.8 Interpretation re section 29.01 of the Act
18.9 Where single amount due in invoice re taxable 
 and non-taxable services
REPEAL AND COMING INTO FORCE
19 Sask. Reg. 106/80 repealed
20 Coming into force
Appendix
PART I 
Repealed
PART II
Form 1 Repealed
Form 2 Repealed
Form 3 Repealed
Form 4 Repealed
Table 1 Related Equipment

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PROVINCIAL SALES TAX E-3 REG 1
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CHAPTER E-3 REG 1
The Provincial Sales Tax Act
TITLE
Title
1 These regulations may be cited as The Provincial Sales Tax Regulations.
25 Oct 2002 SR 92/2002 s3.
INTERPRETATION
Interpretation
2(1) In these regulations:
(a) “Act” means The Provincial Sales Tax Act;
(a.1) “commercial livestock”	means	livestock	as	defined	in	clause	5(1)(p)	
when the livestock or products of the livestock are intended to be sold by the 
producer as part of a primary farming activity;
(b) “contract form” means the contract form issued pursuant to 
The Agricultural Implements Act and The Agricultural Implements  
Regulations, 1982;
(c) “department” means the department over which the minister presides;
(d) “farm exemption certificate” means	 the	 certificate	 mentioned	 in	
section 8;
(e) “fence pickets” means wooden posts, pickets or stakes which:
(i)	 have	not	been	planed,	squared	or	otherwise	processed	into	finished	
lumber; and
(ii) are used for fencing in agricultural pursuits;
(e.1) “hard rock” means rock containing minerals or metals, including but 
not limited to any of the following:
(i) gold;
(ii) silver;
(iii) iron;
(iv) copper;
(v) zinc;
(vi) nickel;
(vii) tin;
(viii) lead;
(ix) uranium;

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PROVINCIAL SALES TAXE-3 REG 1 
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(x) diamonds or gems;
(xi) rare earth elements;
(xii) cobalt;
(xiii) platinum group metals or elements.
(f) Repealed. 1 Sep 2017 SR 91/2017 s3.
(f.1) “pet food” means commercially prepared food or dietary supplements 
sold for consumption by animals other than commercial livestock;
(g) “tax” means the tax payable pursuant to section 5, 5.3, 5.9 or 5.91 of the 
Act, as the case may be.
(2) In the Act and in these regulations, “person” includes a partnership, 
association,	 firm,	 body	 corporate,	 unincorporated	 body,	 joint	 stock	 company	 or	
Indian band.
24 Jan 86 cE-3 Reg 1 s2; 13 Dec 96 SR 92/96 
s3; 25 Oct 2002 SR 92/2002 s4; 1 Sep 2017 SR 
91/2017 s3; 3 Apr 2020 SR 33/2020 s2; 27 May 
2022 SR 38/2022 s3.
DEFINITIONS OF TERMS
Used in section 3 of the Act
3(0.1) For the purposes of the Act and these regulations, “computer services”  
includes:
(a) prewritten computer programs, software or applications;
(b) customizing, modifying, designing or developing computer programs, 
software	or	applications	to	meet	the	specific	needs	of	one	or	more	consumers	
or users;
(c) in relation to a computer program, software or application, or a computer 
system, or a network of computers, labour charges and fees for any of the 
following:
(i) coding or programming;
(ii) design and development;
(iii) installation or re-installation;
(iv)	 configuration;
(v) testing;
(vi) maintenance;
(vii) restoring, updating or upgrading;
(viii) diagnostics and troubleshooting;
(ix) repair and cleaning;
(x) eradicating viruses, spyware or malware;

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PROVINCIAL SALES TAX E-3 REG 1
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(xi) backing up, retrieving, reconstructing or restoring computer data 
or software;
(xii)	 modification	or	customization;
(d) any licence fee, access fee or other charge for the right to use or access a 
computer program, software, or application, or a computer system or a network 
of computers;
(e) any licence fee, access fee or other charge for the electronic storage 
of information or the right to access, search or use electronically stored 
information;
(f) any charges for the input, processing, transformation or other manipulation 
of data by a computer;
(g) training and support services provided in relation to software, computer 
equipment, a computer system or a network of computers, including telephone 
support;
(h) services provided by an internet services provider, including internet 
access, email, texting, RSS feeds, web hosting and storage services;
(i) website preparation, design or development services, website maintenance 
services, website content management, website statistics capture and 
summarization,	testing	services,	macromedia	flash	design	services,	website	
animation, graphic design services or web hosting services;
(j)	 consulting,	management	or	on-site	supervision	services	provided	in	relation	
to the services mentioned in clauses (a) to (i);
but	does	not	include	anything	mentioned	in	clauses	(a)	to	(j)	that	is	provided	by	a	
person to his or her employer in the course his or her employment.
(1) In subclauses 3(1)(i)(iii) and (iv) of the Act, “production, fabrication, 
processing, printing or imprinting” and “produced, fabricated, processed, 
printed or imprinted” includes any operation that results in the creation or 
production of tangible personal property or that is a step in a process or series of 
operations resulting in the creation or production of tangible personal property.
(1.1) For the purposes of the Act and these regulations, “accounting services” 
means services that are in the nature of:
(a) investigating or auditing accounting records;
(b) preparing:
(i) a balance sheet;
(ii)	 a	profit	and	loss	statement;
(iii) a payroll;
(iv) a budget;
(v) a tax return, including any tax documents or forms;
(vi) a tax rebate;
(c) bookkeeping;
(d) billing;

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PROVINCIAL SALES TAXE-3 REG 1 
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(e) cost accounting;
(f) account reconciliation;
but does not include:
(g) the services mentioned in clauses (a) to (f) when those services are provided 
by a person to that person’s employer in the course of employment; and
(h) services provided by a receiver or a trustee in a liquidation proceeding.
(1.2) For the purposes of the Act and these regulations, “advertising services” 
means services that are in the nature of creating or designing a message whose 
purpose is to solicit business, attract donations or call public attention in the form 
of an information notice, a political announcement or other similar communication 
by any means, including oral, written or graphic statements and representations 
appearing:
(a) in a newspaper, magazine, notice, handbill, catalogue, letter or other 
publication;
(b) on radio or television;
(c) on a sign or billboard;
(d) in any other medium in which advertising appears;
but does not include:
(e) the service of actually placing a message in any of the mediums mentioned 
in clauses (a) to (d); and
(f) any of the services mentioned in this subsection when those services are 
provided by a person to that person’s employer in the course of employment.
(1.3) For the purposes of the Act and these regulations, “architectural services” 
means	services	that	are	provided	by	a	person	who	is	a	licensed	architect	as	defined	in	
The Architects Act, 1996 and that consist of schematic design, design development, 
preparation of construction documents and any service related to bidding, negotiating 
or tendering for a construction contract, and includes those services that are provided 
by	 a	 person	 who	 resides	 in	 a	 jurisdiction	 other	 than	 Saskatchewan	 and	 who	 is	
licensed,	registered	or	regulated	pursuant	to	a	statute	or	law	of	that	jurisdiction	
that is similar to The Architects Act, 1996 but does not include any of the services 
mentioned in this subsection when those services are provided by a person to that 
person’s employer in the course of employment.
(1.4) For the purposes of the Act and these regulations, “commercial building 
cleaning services”	means	a	janitorial	service,	a	window	cleaning	service	or	a	carpet	
cleaning service that is provided in relation to a building or structure that is not a 
private dwelling, but does not include any of those services when they are provided 
by a person to that person’s employer in the course of employment.

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PROVINCIAL SALES TAX E-3 REG 1
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(2) In subclause 3(1)(k)(v) of the Act, “accommodation services”  includes 
accommodation in hotels, motels, hostels, apartment houses, lodging houses, cabins, 
cottages, clubs and other similar accommodation physically located in Saskatchewan, 
but does not include:
(a) accommodations provided for a continuous period of one month or more;
(b) accommodations supplied by the Salvation Army or any other similar 
institution as charity;
(c) accommodations supplied by religious or other organizations to their 
own members or their guests on a casual basis at summer camps and similar 
functions;
(d) accommodations supplied to students, patients, residents or employees 
in educational institutions, hospital institutions or nursing or senior citizen 
homes;
(e) accommodations supplied in boarding houses; or
(f) accommodations in tent or trailer sites supplied by a campground or 
trailer park.
(3) For the purposes of the Act and these regulations, “credit reporting, credit 
rating or collection services” means services that are provided for any or all of 
the following purposes:
(a) assessing or advising on the creditworthiness of a person or that person’s 
ability to pay his, her or its debts;
(b) providing and distributing credit ratings;
(c) collecting or obtaining payment of an outstanding debt or other monetary 
liability or obligation of a person that is in arrears;
and includes services provided by a person licensed pursuant to The Credit Reporting 
Act or The Collection Agents Act, or regulated by National Instrument 25-101 
as adopted pursuant to The Securities Commission (Adoption of National 
Instruments) Regulations, but does not include any of the services mentioned in this 
subsection when those services are provided by a person to that person’s employer 
in the course of employment.
(4) For the purposes of the Act and these regulations, “dry cleaning or laundry 
services” means services that consist of cleaning, dry cleaning, laundering, pressing, 
dyeing	or	waterproofing	of	any	article	of	clothing,	bedding,	linen,	towels,	curtains,	
drapes, blinds, slip covers or wiping rags, but does not include:
(a) self-serve coin-operated:
(i) dry cleaning services; or
(ii) laundry services; and
(b) any of the services mentioned in this subsection when those services are 
provided by a person to that person’s employer in the course of employment.

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(4.1) For the purposes of the Act and these regulations, “employment placement 
services” means services that are provided, by a vendor whose primary business 
and source of revenue is the provision of those services, for the purpose of locating, 
obtaining or arranging temporary or permanent employees or contractors on behalf 
of an employer, but does not include:
(a) the service of providing a temporary employee if that employee remains 
the employee of the person providing the service; and
(b) any of the services mentioned in this subsection when those services are 
provided by a person to that person’s employer in the course of employment.
(4.2) For the purposes of the Act and these regulations, “engineering services” 
means the services described in clauses (a) to (d) when provided by a professional 
engineer	or	a	professional	geoscientist	as	defined	in	The Engineering and Geoscience 
Professions Act or a person under the general supervision of a professional engineer 
or professional geoscientist, and includes:
(a) design services, consisting of the preparation of engineering designs, 
drawings	and	specifications,	as	well	as	contract	documents,	including:
(i)	 preparation	of	preliminary	sketches	and	development	of	specification	
notes;
(ii) preparation of calculations, equipment selection, working drawings, 
and	specifications;
(iii) preparation of cost estimates and completion schedules; and
(iv) assisting or advising clients in preparing tender packages, calling 
for tenders, analyzing tender responses or advising clients regarding 
tender acceptance;
(b) services in the nature of construction management services;
(c) services in the nature of designing software or systems, or any other 
computer service described in subsection 3(0.1); and
(d) those services mentioned in this subsection that are provided by a person 
who	resides	in	a	jurisdiction	other	than	Saskatchewan	and	who	is	licensed,	
registered	or	regulated	pursuant	to	a	statute	or	law	of	that	jurisdiction	that	
is similar to The Engineering and Geoscience Professions Act;
but does not include:
(e) services that are related to the exploration for oil, natural gas, potash or 
other minerals; and
(f)	 any	of	the	services	identified	or	mentioned	in	this	subsection	when	those	
services are provided by a person to his or her employer in the course of 
employment.

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(4.3) For the purposes of the Act and these regulations, “legal services” means 
services that are provided by a lawyer and includes those services that are provided 
by	 a	 person	 who	 resides	 in	 a	 jurisdiction	 other	 than	 Saskatchewan	 and	 who	 is	
licensed,	registered	or	regulated	pursuant	to	a	statute	or	law	of	that	jurisdiction	
that is similar to The Legal Profession Act, 1990 , but does not include any of the 
following services:
(a) labour standards arbitration services provided pursuant to The Labour 
Standards Act;
(b)	 financial	planning	services;
(c) acting as a trustee, executor, or director or as an administrator or executor 
of an estate;
(d) acting as a mediator;
(e) acting as a member of an administrative tribunal;
(f) immigration or emigration services;
(g) maintaining the records of a corporation;
(h) services covered by The Legal Aid Act or provided at the expense of a 
government-funded agency carrying out a statutory duty to provide legal 
services to persons;
(i) teaching or providing courses or seminars related to the law;
(j)	 any	of	the	services	mentioned	in	this	subsection	when	those	services	are	
provided by a person to that person’s employer in the course of employment.
(4.4)	 In	clause	3(1)(j)	of	the	Act:
(a) “electricity”, considered for the purposes of amounts of tax that are 
chargeable for it pursuant to the Act, does not include any fees or charges 
imposed in accordance with the Greenhouse Gas Pollution Pricing Act (Canada), 
if those fees or charges are:
(i) stated separately on the invoice or statement issued by the vendor; or
(ii) included in the amount calculated pursuant to section 36 of The 
Power Corporation Act;
(b) “personal property that can be seen, weighed or measured or 
that is in any way perceptible to the senses” includes data, information 
or material that:
(i) is transferred, transmitted or distributed by means of landlines, 
wires,	fibre	optic	cables,	lasers,	microwave	relay	stations	or	satellites	or	
any similar means of transferral, transmittal or distribution; and
(ii) is capable of being seen, made intelligible, touched or heard or is 
otherwise perceptible to the senses in any way.

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(5) For the purposes of the Act and these regulations, “real estate services” 
means	services	that	are	provided	by	a	registrant,	as	defined	in	The Real Estate Act, 
relating to the sale or lease of real property located in Saskatchewan, and includes 
those	services	that	are	provided	by	a	person	who	resides	in	a	jurisdiction	other	than	
Saskatchewan and who is licensed, registered or regulated pursuant to a statute or 
law	of	that	jurisdiction	that	is	similar	to	The Real Estate Act, but does not include 
any services provided on or after March 31, 2001 that relate to the sale of a new 
residential single family dwelling.
(6) For the purposes of the Act and these regulations, “repair or installation 
services”	means	any	service	to	repair,	install,	assemble,	dismantle,	adjust,	restore,	
recondition,	examine,	refinish	or	maintain	tangible	personal	property	but	does	not	
include any of those services when those services are provided by a person to that 
person’s employer in the course of employment.
(7) For the purposes of the Act and these regulations, “security or private 
investigation services” means:
(a) electronic alarm monitoring services;
(b) services that are provided by a person who is licensed to act pursuant to 
The Private Investigators and Security Guards Act, 1997; or
(c) services that are provided by a person who provides the services mentioned 
in The Private Investigators and Security Guards Act, 1997 and who does not 
reside, ordinarily reside or carry on business in Saskatchewan at the time the 
service is provided;
but does not include:
(d) services that:
(i) are provided to a residence that is a private dwelling; and
(ii) relate to the securing, protecting or monitoring of a residence 
mentioned in subclause (i), other than electronic alarm monitoring 
services; and
(e) any of the services mentioned in this subsection when those services are 
provided by a person to that person’s employer in the course of employment.
(7.1) For the purposes of subclause 3(1)(k)(xix) of the Act, “services performed 
by one person for another person for consideration”, in addition to those 
services	identified	in	the	Act,	includes:
(a)	 any	service	to	inspect,	examine,	test,	install,	assemble,	dismantle,	adjust,	
restore,	recondition,	refinish	or	maintain	real	property	or	tangible	personal	
property installed into real property, and includes maintenance and repair 
services;
(b) land clearing, land levelling, land reclamation or other services to land 
that are not related to primary farming activity;
(c) landscaping services;
(c.1)	 reclamation	as	defined	in	The Forest Resources Management Regulations;

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(c.2) activities, including reforestation, related to the renewal of a forest 
product within the meaning of The Forest Resources Management Act;
(c.3) the scaling and processing of forest products within the meaning of The 
Forest Resources Management Act; and
(d) all related charges and fees in providing the services described in  
clauses (a) to (c.3);
but does not include:
(e) inspection services or examination services, when conducted or completed:
(i) for the purpose of providing a quote with respect to evaluating 
damages and estimating the cost of repairs;
(ii) as part of a general preventative maintenance schedule for the 
purpose of detecting or identifying potential repairs, and the repair or 
maintenance is completed separately from the inspection, not forming 
part of that inspection service;
(iii) for the purpose of ensuring that safety standards as required by 
law are met;
(iv) for the purpose of determining the remaining useful life of a 
component of tangible personal property that has been installed into 
real property;
(v) to monitor the operations of a plant or facility, or a processing activity, 
or to collect data for further analysis;
(f) services in the nature of the collection, clearing and removal of garbage 
or debris from land that are not otherwise a taxable service and that do not 
alter the land when performed;
(g) services that are a primary farming activity;
(g.1) the harvesting of forest products within the meaning of The Forest 
Resources Management Act;
(h) lawn care or yard care services, including cutting, pruning, fertilizer or 
chemical application, aeration, thatching or mulching or mowing;
(i) pest control services;
(j)	 septic	services	consisting	of	emptying	or	pumping	out	sewage	or	effluent	
storage tanks;
(k) setup and teardown of cranes;
(l) snow clearing and snow removal services;
(m) surveying or mapping activities; 
(n) safety consulting services performed by a third party; 
(o) the following services performed on-farm, if the farmer or primary producer 
pays or agrees to pay the consideration for those services:
(i) the installation of exempt farm production equipment and machines;

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(ii) dugout excavation for the purposes of:
(A) the watering of livestock; or
(B) the spraying or irrigation of crops;
(iii) trenching for the purposes of:
(A) installing pipe for the irrigation of crops or the watering of 
livestock; or
(B) electrifying grain bins.
(p) the installation into real property of any of the equipment and devices 
mentioned in clauses 5(1)(h) and (q.1).
(7.2) Notwithstanding subsection (7.1), the services described in clauses (e)  
to (o) of that subsection must be included in determining the total amount to be 
paid under a contract for the purposes of calculating the security to be provided by 
a contractor pursuant to subsection 29(1) of the Act.
(8) For the purposes of the Act and these regulations, “telephone answering 
services” means services that consist of receiving and documenting or recording 
telephone calls and providing a means for the consumer or user of the service to 
retrieve those documented or recorded messages.
(8.1) In clause 3(1)(l) of the Act, “transmission, reception or distribution of 
signs, signals, words, writing, images, symbols, sounds or intelligence of 
any nature by means of electromagnetic waves” includes any of the following 
services that are provided or delivered to a consumer by means of landlines, wires, 
fibre	optic	cables,	lasers,	microwave	relay	stations	or	satellites	or	any	similar	means:
(a) telephone, texting, telex, facsimile, Internet access, electronic messaging, 
paging or telegraph services or a similar communication service;
(b) radio programming, music services, cable television or other forms of pay 
television services, other than public broadcasting services that are broadcast 
through the air for direct reception by the public without charge;
(c) any services, in addition to those mentioned in clauses (a) and (b), for 
transmission, broadcast or distribution of data, programming or entertainment.
(9) For the purposes of the Act and these regulations, “veterinary services” 
means services provided by a person who is registered pursuant to The Veterinarians 
Act, 1987	to	practise	veterinary	medicine	as	defined	in	that	Act,	and	includes	those	
services	 that	 are	 provided	 by	 a	 person	 who	 resides	 in	 a	 jurisdiction	 other	 than	
Saskatchewan and who is licensed, registered or regulated pursuant to a statute or 
law	of	that	jurisdiction	that	is	similar	to	The Veterinarians Act, 1987, but does not 
include any of the services mentioned in this subsection that are provided:
(a) with respect to commercial livestock; or
(b) by a person to that person’s employer in the course of employment.

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(10) The services mentioned in the following subsections include any of those 
services provided by a professional corporation or an assistant, articling student, 
clerk, support staff or other person who is assisting or acting under the supervision, 
authority or direction of any person providing a taxable service described in those 
subsections, whether or not those services are billed separately:
(a) subsections (3), (5), (7) and (9);
(b) subsections (1.1), (1.3) and (4.1) to (4.3).
24 Jan 86 cE-3 Reg 1 s3; 25 Oct 2002 SR 
92/2002 s5; 13 Aug 2010 SR 84/2010 s3; 20 Jan 
2012 SR 1/2012 s3; 1 Sep 2017 SR 91/2017 s4; 
17 Aug 2018 SR 48/2018 s3; 5 Apr 2019 SR 
21/2019 s2; 3 Apr 2020 SR 33/2020 s3; 9 Jly 
2021 SR 76/2021 s3; 27 May 2022 SR 38/2022 
s4; 26 May 2023 SR 34/2023 s3.
Used in section 5 of the Act
4(0.1) Repealed. 1 Sep 2017 SR 91/2017 s5.
(0.2) Repealed. 1 Sep 2017 SR 91/2017 s5.
(0.3) In subsections 5(1) to (3) of the Act, “at the time of making his purchase” 
includes any of the following, as the circumstances require:
(a) the date on which the consumer or user makes payment, whether partial 
or complete;
(b) the date on which the payment for the purchase becomes due;
(c) in the case of a contract related to real property:
(i) the date of substantial completion of the work under the contract, if 
that substantial completion date is earlier than the date on which payment 
becomes due pursuant to clause (b);
(ii) the date on which a holdback related to the contract expires, if that 
expiration date is earlier than the date on which the payment becomes 
due pursuant to clause (b).
(1) In subsections 5(6), (6.1) and (6.2) of the Act:
(a) “contractor” includes a person who engages in the business of 
constructing, altering, repairing, erecting, demolishing, remodelling, improving 
or doing any other thing in relation to real property or a building or other 
structure on real property for others and includes:
(i) general contractors and subcontractors; and
(ii) any other persons who install tangible personal property on, or 
incorporate it into, real property or a building or other structure on real 
property for a person other than themselves;
but, while a contractor manufactures tangible personal property for sale, he 
or she is deemed to be a manufacturer;

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PROVINCIAL SALES TAXE-3 REG 1 
14
(b) Repealed. 1 Sep 2017 SR 91/2017 s5.
(c) “manufacturer” means a person, other than a vendor, who, in any year, 
manufactures, fabricates, produces or assembles tangible personal property 
for sale or use in excess of a value of $5,000;
(d) Repealed. 1 Sep 2017 SR 91/2017 s5.
(1.1) For the purposes of subsection 5(6.1) of the Act, in relation to a taxable service, 
“tangible personal property sold as tangible personal property” includes 
tangible personal property incorporated or inserted into the real property or the 
premises, but does not include tangible personal property that is leased, consumed 
or used by the contractor in the course of providing the taxable service.
(2) In subsections 5(9), (9.1), (10) and (11) of the Act, “every person residing or 
ordinarily resident or carrying on business in Saskatchewan” includes any 
person who is not resident in Saskatchewan and who:
(a) enters Saskatchewan for the purpose of transacting business for gain; or
(b) brings, causes to be brought, sends or causes to be sent building materials 
into Saskatchewan, or receives building materials in Saskatchewan, for the 
purpose of constructing a building, structure or improvement that is to be 
attached permanently to land in Saskatchewan.
(2.1) In subsections 5(9) and (9.1) of the Act, “brings into the province” or 
“brings into Saskatchewan” includes all or any of the following:
(a) brings into Saskatchewan;
(b) causes to be brought into Saskatchewan;
(c) sends into Saskatchewan; or
(d) causes to be sent into Saskatchewan.
(3) In subsection 5(9) of the Act, “receives delivery in the province of tangible 
personal property” includes the acquisition, by purchase, lease or otherwise, of 
tangible personal property which:
(a) is located in Saskatchewan at the time of the purchase, lease or acquisition; 
and
(b) was brought, caused to be brought, sent or caused to be sent into 
Saskatchewan by a non-resident.
(4) In subsection 5(9.1) of the Act, “receives delivery in Saskatchewan of 
tangible personal property” includes the acquisition, by purchase, lease or 
otherwise, of tangible personal property which:
(a) is located in Saskatchewan at the time of the purchase, lease or acquisition; 
and
(b) was brought, caused to be brought, sent or caused to be sent into 
Saskatchewan by a non-resident.

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PROVINCIAL SALES TAX E-3 REG 1
15
(5) In subsection 5(12) of the Act, “bringing the property into Saskatchewan” 
includes all or any of the following:
(a) bringing the property into Saskatchewan;
(b) causing the property to be brought into Saskatchewan;
(c) sending the property into Saskatchewan; or
(d) causing the property to be sent into Saskatchewan.
(6) In subsection 5(12) of the Act, “value of tangible personal property, 
transportation costs and any other costs whatsoever” does not include the 
cost of postage, if the value of the postage exceeds the value of the contents mailed.
24 Jan 86 cE-3 Reg 1 s4; 2 Aug 91 SR 52/91 s3; 
27 Jne 97 SR 39/97 s3; 20 Jan 2012 SR 1/2012 
s4; 1 Sep 2017 SR 91/2017 s5.
Exemptions re contracts of insurance for specified period
4.1 Persons who purchase contracts of insurance during the period commencing 
on July 1, 2017 and ending on July 31, 2017 are exempt from paying tax on their 
purchases of those contracts of insurance.
1 Sep 2017 SR 91/2017 s6.
Used in section 5.9 of the Act
4.2 For the purposes of section 5.9 of the Act, in subclause 3(1)(c)(i) of the Act:
(a) “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” includes the purchase of a contract of insurance by 
a	person	under	which	the	principal	is	named	as	a	beneficiary	and	the	expense	
of the contract of insurance is to be passed on by that person to the principal;
(b) “consumption” includes receiving or having the potential to receive 
a	 benefit	associated	 with	 being	 named	 as	 a	 beneficiary	under	 a	 contract	 of	
insurance.
1 Sep 2017 SR 91/2017 s7.
Contracts etc. not included re section 5.9 of the Act
4.3(1) In this section:
(a) “agricultural product insurance” means agricultural product 
insurance	as	defined	in	The Saskatchewan Crop Insurance Corporation Act;
(b) “crop insurance”	means	crop	insurance	as	defined	in	The Saskatchewan 
Crop Insurance Corporation Act;

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PROVINCIAL SALES TAXE-3 REG 1 
16
(c) “family insurance” means insurance under which the lives of the insured 
and one or more persons related to the insured by blood or spousal relationship 
or adoption are insured under a single contract between an insurer and the 
insured;
(d) “farmer or primary producer” means a person who:
(i) controls and is responsible for the operation of a farm;
(ii) owns or is the lessee of a farm; and
(iii) makes an appreciable contribution to the growth and maturity crops, 
agricultural products or livestock, as the case may be, by being directly 
involved in any of the activities described in subclauses 5(1)(u)(i) to (v.1);
but does not include a person who:
(iv) is the lessor or has entered into any other agreement under which 
the person has transferred the farm or an interest in the farm to another 
person who is responsible for the operation of the farm;
(v) purchases primary farm products solely for the purpose of resale; or
(vi) holds an interest in a farm solely for investment purposes;
(e) “group life insurance” means insurance, other than creditor’s group 
insurance and family insurance, under which the lives of a number of persons 
are insured severally under a single contract between an insurer and an 
employer or other person;
(f) “life insurance” means insurance whereby an insurer undertakes to 
pay insurance money:
(i) on death;
(ii) on the happening of an event or contingency dependent on human life;
(iii)	 at	a	fixed	or	determinable	future	time;	or
(iv) for a term dependent on human life.
(2) For the purposes of section 5.9 of the Act and in these regulations, “contract 
of insurance” does not include:
(a) an insurer’s agreement to undertake or reinsure an insurance contract 
made by another insurer or group of insurers;
(b) an annuity contract;
(c) contributions or premiums paid pursuant to the Canada Pension Plan, the 
Employment Insurance Act (Canada) or The Workers’ Compensation Act, 2013;
(d) life insurance;
(e) family insurance;
(f) group life insurance;
(g) individual and group health, disability, accident and sickness insurance;

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PROVINCIAL SALES TAX E-3 REG 1
17
(h)	 subject	to	subsection	(3):
(i) agricultural product insurance;
(ii) crop insurance; and
(iii) insurance providing protection against uncontrollable risks or perils 
related to the raising of livestock, including protection against price 
declines caused by production loss, increased costs or market conditions, 
but not business interruption insurance;
(i) insurance providing a farmer or primary producer protection against the 
loss of farm-stored harvested production of a crop or agricultural product, but 
only if sold separately from policies covering equipment, machinery and other 
property;
(j)	 creditor	protection	insurance	providing	coverage	for	an	individual	insured’s	
mortgage or loan payments in the event that the insured’s ability to make those 
payments is affected because of accident, sickness, death or disability; and
(k) emergency medical or dental travel insurance.
(3) For greater certainty, the following insurance products are taxable pursuant 
to subsection 5.9(2) of the Act:
(a) aerial applicator insurance;
(b) insurance providing coverage for buildings, real property, machinery and 
equipment;
(c) insurance providing coverage for pets.
(4)	 Notwithstanding	the	definition	of	contract	of	insurance	in	subsection	(2),	if	a	
contract of insurance includes more than one type of insurance or risk covered by 
the policy, and the invoice or statement associated with the premium due states a 
single amount for the combined taxable and exempt types or risks covered, the full 
amount	of	the	premium	is	subject	to	tax	pursuant	to	subsection	5.9(2)	of	the	Act.
17 Aug 2018 SR 48/2018 s4.
4.4 Repealed. 17 Aug 2018 SR 48/2018 s5.
4.5 Repealed. 17 Aug 2018 SR 48/2018 s5.
4.6 Repealed. 17 Aug 2018 SR 48/2018 s5.
Used in subsection 8(1) of the Act
5(1) In subsection 8(1) of the Act and in these regulations:
(a) Repealed. 24 Sep 93 SR 71/93 s2.
(a.1) “agricultural products” includes hay and straw but does not include 
garden seeds, trees, shrubs, bedding plants or sod;

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PROVINCIAL SALES TAXE-3 REG 1 
18
(b) “books” means any of the following that are published solely for 
educational, technical, cultural or literary purposes and that contain no 
advertising:
(i) books that are printed and bound with permanent bindings;
(ii) unbound literary and technical papers;
(iii) loose-leaf sheets or pages that are printed and punched for insertion 
in a ring or post binder;
and includes a digital or other similar electronic equivalent, in readable or audio 
format, of the materials described in subclauses (i) to (iii), but does not include:
(iv) any device used to read or view any of the digital or other similar 
electronic equivalent of the materials described in subclauses (i) to (iii);
(v) albums;
(vi) catalogues;
(vii) directories;
(viii) fashion books;
(ix)	 financial	reports;
(x) loose-leaf sheets or pages that are printed and punched for insertion 
in albums, catalogues, directories, fashion books, price lists, rate books 
and time tables;
(xi) paper ruled for accounting or bookkeeping purposes;
(xii) post and ring binders;
(xiii) price lists;
(xiv) rate books;
(xv) timetables;
(xvi) computer software or computer services;
(xvii) any other reading materials or articles that are similar, or used 
for a purpose similar, to any of the classes of materials described in 
subclauses (iv) to (xvi);
(c) “Bibles, testaments, prayer books, missals and hymn books” 
includes authorized versions of the Bible, copies of the separate books of the 
Bible, hymn books authorized for the use of worshippers by organized religious 
societies and corporations and any other hymn books that are suitable for 
public or private worship;
(d) Repealed. 1 Sep 2017 SR 91/2017 s8.
(d.1) “clay and earth” do not include any product that is not marketed or 
sold as natural clay or natural earth, even if the product consists primarily or 
exclusively of natural clay or natural earth;

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PROVINCIAL SALES TAX E-3 REG 1
19
(e) “coal” means the mineral coal used as fuel, including briquettes and coke 
used for heating and cooking in homes and buildings and for manufacturing 
processes, but does not include briquettes and charcoal prepared and packaged 
for barbecue installations or any product manufactured from coal or containing 
coal;
(f) “dental appliances” and “dentures” include:
(i)	 gold,	amalgam,	porcelain	or	any	other	kind	of	dental	filling;
(ii) any necessary materials used by a dentist for the purpose of being 
processed, fabricated into, attached to or incorporated into a denture or 
dental appliance;
but do not include materials used as molds or for similar functions or 
instruments or other equipment used by a dentist in performing an operation 
for his patient;
(g) “domestic fuel oil” means:
(i) heating fuel and bunker fuel oil used for heating or cooking in homes 
and buildings;
(ii) bunker fuel oil used for heating in railway rolling stock;
(g.1) “drugs and medicines” do not include the classes of cannabis as set 
out in Schedule 4 of The Cannabis Control (Saskatchewan) Act, as amended 
by The Cannabis Control (Saskatchewan) Regulations;
(h) “equipment designed solely for the use of blind persons, physically 
handicapped persons or chronic invalids” means:
(i) special equipment designed for use by blind persons, physically 
handicapped persons or chronic invalids that is not purchased by or for 
use in a hospital, nursing home or similar institution providing medical 
or palliative care;
(ii) crutches, canes, wheelchairs, wheelchair motorizing kits and similar 
equipment purchased by or for use in a hospital, nursing home or similar 
institution providing medical or palliative care;
(iii)	 insulin	needles	and	syringes	used	by	diabetics	for	the	injection	of	
insulin that are not purchased by or for use in a hospital, nursing home 
or similar institution providing medical or palliative care;
and includes parts, repairs and accessories especially designed and 
manufactured for the repair of, or the replacement of parts of and accessories 
to, that equipment;
(i) “farm” means:
(i) an area of land owned or leased by a person, partnership, co-operative 
or company:
(A) of at least one quarter section, at least one third of which is 
used by the operator for:
(I) the growing of crops or fodder for use or sale; or
(II) the raising of livestock for sale;

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PROVINCIAL SALES TAXE-3 REG 1 
20
(B) of at least 2 hectares used for the growing of fruit, vegetables, 
trees, shrubs, sod or bedding plants for sale; or
(C) used for the operation of any combination of livestock or poultry 
enterprises in any manner so that a total of 8,000 or more units 
of equivalence are accounted for in the raising or maintaining for 
income of livestock or poultry, where:
(I) one broiler chicken per batch equals three units of 
equivalence;
(II) one broiler breeder hen equals eight units of equivalence;
(III) one egg layer equals two units of equivalence;
(IV) one turkey per batch equals three units of equivalence;
(V) one hog equals 32 units of equivalence;
(VI) one milk cow equals 800 units of equivalence;
(VII) one beef animal raised for 90 days equals 53 units of 
equivalence;
(VIII) one sheep equals 20 units of equivalence;
(IX) one beehive equals 40 units of equivalence;
(X) one mink equals 10 units of equivalence;
(XI) one fox equals 32 units of equivalence;
(XII) one chinchilla equals 13 units of equivalence;
(XIII) one rabbit equals two units of equivalence;
(XIV) one nanny goat equals 230 units of equivalence;
(ii) a greenhouse of at least 279 square metres in size used solely for 
the	growing	of	fruit,	vegetables,	nursery,	bedding	or	florist	crops	for	sale;
(iii)	 with	 respect	 to	 cannabis	 as	 defined	 in	 The Cannabis Control 
(Saskatchewan) Act, an area of land or a greenhouse owned or leased by 
a person who:
(A) uses the land for growing cannabis under a valid licence or 
permit issued pursuant to that Act, the Cannabis Act (Canada), 
the Excise Act, 2001 (Canada) or the Access to Cannabis for Medical 
Purposes Regulations (Canada), as applicable; and
(B) is in compliance with any other Act, any regulation or bylaw 
made pursuant to any Act, any other Act of the Parliament of 
Canada and any other regulation made pursuant to an Act of the 
Parliament of Canada;
(iv) with respect to wild rice, a water body for which a person holds a 
valid wild rice licence or wild rice permit issued pursuant to The Crown 
Resource Land Regulations, 2019;
(i.1) “feminine hygiene product” means a feminine hygiene product 
as	 defined	in	 section	 1	 of	 the	Deduction for Provincial Rebate (GST/HST) 
Regulations made pursuant to the Excise Tax Act (Canada);

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PROVINCIAL SALES TAX E-3 REG 1
21
(j) “fertilizer” means:
(i) any substance or mixture of substances containing nitrogen, 
phosphorous or potassium;
(ii) any other plant food which is manufactured, sold or represented for 
use as a plant nutrient;
but does not include peat moss or vermiculite;
(k) Repealed. 1 Sep 2017 SR 91/2017 s5.
(l) “forage crop seed” means the fruit or seed of plants serving as food for 
commercial livestock but does not include pet food;
(m) Repealed. 25 Oct 2002 SR 92/2002 s6.
(n) “grain”	 means	the	fruit	or	seed	of	wheat,	corn,	barley,	oats,	rye,	flax,	
rape or mustard;
(o) “ice” means ice derived from natural water but does not include dry ice;
(p) “livestock” means any animal raised or bred for:
(i) food;
(ii) racing; or
(iii) the products they produce;
(q) “magazines and periodicals” means bound magazines and periodicals, 
bound trade magazines, employees’ house organs and newsletters, club 
information bulletins, programs or school yearbooks that:
(i) are issued at regular intervals; and
(ii) have at least 20% of their content consisting of factual reporting of 
current news or other literary material of interest to the general public 
other than advertising;
and includes a digital or other similar electronic equivalent of them but does 
not include:
(iii)	 sales	pamphlets,	flyers	or	similar	advertising	or	printed	matter;	or
(iv) any device used to read or view any of the digital or other similar 
electronic equivalent of the materials mentioned in subclauses (i) and (ii);
(q.1) “medical devices and monitoring equipment” means adult 
incontinence products and any of the following that are not purchased by or 
for use in a hospital, nursing home or similar institution providing medical 
or palliative care:
(i)	 adjustable	grab	bars	designed	for	invalids;
(ii) blood-glucose monitoring devices;

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PROVINCIAL SALES TAXE-3 REG 1 
22
(iii) blood pressure monitors;
(iv) cholesterol testers and monitors;
(v) home traction kits;
(vi) hospital beds;
(vii) lancets and lancet holders;
(viii) medical alert bracelets;
(ix) medical alert monitoring systems;
and includes parts, repairs and accessories especially designed and 
manufactured for the repair of, or the replacement of parts of and accessories 
to, those devices or that equipment;
(r) “natural water” includes water that has been treated for the control of 
impurities in the interests of public health, but does not include bottled water;
(s) “newspaper” means a printed publication that:
(i) is published for regular distribution to the general public; and
(ii) has at least 20% of its contents consisting of factual reporting of 
current news of interest to the general public other than advertising;
and includes:
(iii) trade show news; and
(iv) a digital or other similar electronic equivalent of the printed 
publication or trade show news;
but does not include:
(v) credit reports, business reports or similar printed matter;
(vi) any advertising or advertising materials that are included with the 
publication; or
(vii) any device used to read or view any of the digital or other similar 
electronic equivalent of the materials mentioned in subclauses (i) to (iv);
(t) “orthopaedic appliances” includes:
(i) trusses and parts;
(ii) surgical supports and appliances and parts;
(iii) spinal braces;
(iv) sacroiliac belts and supports;
(v) elastic hosiery;
but does not include:
(vi) Repealed. 27 Jne 97 SR 39/97 s4.
(vii) athletic supports;
(viii) suspensories;

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PROVINCIAL SALES TAX E-3 REG 1
23
(ix) Repealed. 27 Jne 97 SR 39/97 s4.
(x)	 orthopaedic	shoes,	unless	the	shoes	are	prescribed	by	a	duly	qualified	
medical practitioner;
(t.1) “precious metal”	means	a	precious	metal	as	defined	in	section	123	of	
the Excise Tax Act	 (Canada)	that	is	purchased	as	a	financial	instrument	as	
defined	in	that	section;
(u) “primary farming activity” means:
(i) the preparation of farm land for crops, animal forage or grazing;
(ii) the seeding, cultivation, irrigation and harvesting of crops;
(iii) the loading and unloading of crops for on-farm storage;
(iv) the raising, breeding, feeding, watering, protecting, training, 
handling or segregating of farm animals, poultry, bees and fur-bearing 
animals;
(v) the collection and primary processing of eggs, poultry, milk and 
honey;
(v.1)	 the	rearing	and	primary	processing	of	fish	raised	for	food;
(v.2) the clearing or levelling of land, the draining of water from land 
or any other activity performed for the purposes of allowing any of the 
activities mentioned in subclauses (i) to (v.1) to be carried out, if the 
expenses for those services are incurred by the farmer or primary producer 
for the purposes of preparing the land for at least one of the following uses:
(A) expanding cultivated acreage to grow crops;
(B) expanding the land available to animals for forage or grazing;
but does not include:
(vi) off-farm sorting, cleaning, grading and preparing crops for storage 
or market;
(vii)	 any	 manufacturing,	 processing,	 refining	or	 marketing	 operation	
where the agricultural commodity is changed from its natural primary 
state to a secondary state;
(viii)	 the	manufacturing,	processing,	contracting	or	refining	portions	of	
a combined farm and non-farm business;
(v) “farm production equipment and machines” means:
(i) crop handling equipment, including:
(A) bale-handling equipment;
(B) farm augers;
(C) grain cleaners;
(D) grain and hay dryers and coolers;

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PROVINCIAL SALES TAXE-3 REG 1 
24
(E) silo unloaders;
(E.1) portable seed cleaning equipment, if the farmer or primary 
producer:
(I) uses it on-farm in preparing his or her own crops for 
storage or market; and
(II) is not engaged in the business of seed cleaning;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
also includes:
(F) feed and grain conveyors;
(G) power bin cleaners;
(H) storage containers used for the on-farm storage of fruit or 
vegetables that have been harvested for commercial sale;
(ii) cultivation equipment, including:
(A) cultivators and listers;
(B)	 field	packers;
(C) harrows and drawbars;
(D) ploughs;
(E) farm rock pickers, windrowers and rakes;
(F) rod weeders;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
also includes:
(G) farm land levellers and scrapers that are not self-propelled;
(H) tandem discs;
(I) roto-tillers and attachments;
(iii) dairying equipment, including:
(A) cream separators and butter churns;
(B) farm bulk-milk coolers;
(C) milking machines or systems except replacement multi-use 
piping;
(D) dairy and poultry thermometers;
(E) milk and cream cans;
(F)	 milk	filters,	pasteurizers	and	teat	dilators;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
also includes refrigeration compressors for farm bulk-milk coolers;
(iv) harvesting equipment, including:
(A) combines and attachments;
(B) forage and hay harvesting and handling equipment;

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PROVINCIAL SALES TAX E-3 REG 1
25
(C) vegetable harvesting equipment;
(D) straw bunchers;
(E) swathers or windrowers and attachments;
(F) swath rollers and turners;
(G) grain and hay moisture testers;
(H)	 where	covered	by	a	farm	exemption	certificate	or	a	contract	
form, boats equipped with attachments used for harvesting rice;
(v) irrigation, spraying and drainage equipment, including:
(A)	 field	fertilizer	and	chemical	sprayers	and	distributors;
(B) aircraft specially designed and licensed for farm spraying only;
(C) drainage equipment, including drainage tiles, pipes, observation 
tubes,	junction	wells	and	miscellaneous	fittings;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
also includes:
(D)	 field	sprinkler	units;
(E) well pumps and specially designed portable self-priming large 
diameter discharge slough pumps used solely for water drainage 
purposes;
(F) water storage tanks used in the spraying or irrigation of crops;
(G) storage tanks used to store weed control chemicals, insecticides, 
fungicides, herbicides or liquid fertilizer;
(H)	 adjuvants	that	improve	the	application	or	efficacy	of	fertilizer,	
insecticides, fungicides or herbicides;
(vi) livestock-handling equipment and specialized facilities, including:
(A) feed grinders, mixers, mills, rollers, crushers, hammermills 
and portable hay feeders;
(B) manure-handling equipment;
(C) specialized facilities, such as:
(I) barn pens, stalls, stanchions, cattle squeezes, farrowing 
crates and pens, hog weanling decks, cattle chutes, cattle oilers, 
cow trainers, horse harnesses, laying cages, stock watering 
troughs and automatic livestock and poultry waterers and 
feeders that are specially designed and manufactured and 
purchased as a complete unit by a farmer; and
(II) prefabricated corral slabs and windbreaker panels used 
for the protection and handling of livestock;
but does not include lumber, metal, plastic, glass or other components 
purchased separately by a farmer for the purpose of constructing or 
repairing specialized facilities;

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PROVINCIAL SALES TAXE-3 REG 1 
26
(D) livestock scales, clippers, tags, tattooing tools and ink, halters, 
branding irons and tying chains;
(E) feed conveyor carts;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
also includes:
(F) skid steer loaders;
(G) ventilation fans for livestock buildings;
(H) water storage tanks used to water livestock;
(I)	 insulators	for	electrified	livestock	fences;
(vii) planting equipment, including:
(A)	 farm	seed	drills,	planters	and	drill	fills;
(B) vegetable planting equipment;
(C) seeding and treatment attachments;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
also includes tree planters, including tree planters sold to a municipality;
(viii) poultry, egg and apiary equipment, including:
(A) egg collectors, candlers and graders;
(B) egg room coolers and controls excluding household refrigerators;
(C) egg washers;
(D) incubators and accessories;
(E) brooders and accessories;
(F) specialized facilities, including debeakers, laying cages, poultry 
nests, turkey saddles, water-line medicators and poultry pluckers;
(G) apiary equipment, including bee blowers, honey extractors and 
pumps, wax melting units, uncapping machines, bee strippers, honey 
classifiers,	grafting	 tools,	 cynogas,	 hive	 bomb	 and	 bee	 repellants	
which include benzaldehyde, bee go, carbolic acid crystals and 
carbolic acid super clearer;
(H)	 where	covered	by	a	farm	exemption	certificate	or	a	contract	
form, poly barrel liners;
(viii.1)	 fish	 farming	 equipment	 including,	 where	 covered	 by	 a	 farm	
exemption	certificate	or	a	contract	form:
(A) aeration equipment, including blowers, air compressors, fans 
and PVC piping;
(B) agitators;
(C) cages;

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PROVINCIAL SALES TAX E-3 REG 1
27
(D) dissecting kits;
(E) egg counting boards, graders and pickers;
(F)	 fish	tanks;
(G)	 floats	used	in	cages	and	reservoir	tanks;
(H)	 heaters	used	to	heat	water	for	fish	tanks;
(I)	 incubation	equipment,	including	heath	trays,	troughs,	up-flow	
incubators and water misters;
(J) laboratory glassware;
(K) liners made of fabric, plastic or metal used in ponds or tanks;
(L) meters used in measuring conductivity, dissolved oxygen, 
salinity, dissolved solids, temperature, turbidity, pH, water pressure 
and	water	flow	rates;
(M) microscopes;
(N) netting used in cages and pens;
(O) oxygen production and distribution systems;
(P)	 pumps,	motors,	pipes,	valves	and	fittings	for	water	circulation	
and aeration systems;
(Q) rigid screening used in incubation tanks;
(R)	 scales	for	weighing	fish	and	feed;
(S) seed collectors;
(T) temperature chart recorders;
(U) thermometers;
(V) water level controllers;
(W) water sterilization equipment, including ultraviolet irradiation 
equipment and ozone generators;
(X) water testing equipment and chemicals;
(Y)	 water	treatment	equipment,	including	iron	filters,	sand	filters,	
cartridge	 filters,	 biofilters,	 heat	 pumps,	 settling	 chambers,	 ion	
exchange	filters,	chemical	filters	and	effluent	disinfection	equipment,	
including	chlorine	injection	and	monitoring	equipment;
(ix) tractors and attachments, including:
(A) farm tractors and attachments;
(B) Repealed. 27 May 2022 SR 38/2022 s5.
(C) front-end loaders and fork lifts for farm tractors only;

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PROVINCIAL SALES TAXE-3 REG 1 
28
(D) power take-offs for farm tractors only;
(E) farm tractor cabs, heat housers and calcium chloride for tractor 
tires;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
also includes:
(F) new or remanufactured automotive motors that are purchased 
as a replacement for a farm implement or machine;
(G) garden and lawn tractors and attachments;
(H) snow plough attachments and dozer blades for farm tractors;
(x)	 transportation	 equipment,	 which	 includes	 transports	 specifically	
designed and manufactured for hauling drills, swathers or straw and hay 
bales other than dual-purpose trailers or transports required or eligible 
to be licensed pursuant to The Traffic Safety Act and, where covered by a 
farm	exemption	certificate	or	a	contract	form,	also	includes:
(A) farm wagons;
(B) farm wagon boxes;
(C) farm wagon chassis;
(xi) miscellaneous equipment, including:
(A) baler twine and wire and binder twine;
(B) steel grain bins and partially assembled or specially precut, 
wooden grain bins, but does not include building materials purchased 
to build grain bins or other structures;
(C) fence pickets;
(D)	 bird-scare	cannons,	field	markers	and	farm	account	books;
(E) accessories, such as electric monitors and depth controls for 
farm implements, cab coolers for implements, moisture meters, soil 
testers, electric fencers and weed burners;
(F) windmills and wind chargers;
(G) cow mats and udder supports;
(G.1) agricultural fans for use in the ventilation of livestock 
buildings, barns and bins;
and,	where	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
includes:
(H) electric motors for use on farm production machinery;
(I) wire and staples for farm fencing;
(J) portable internal-combustion engines;

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PROVINCIAL SALES TAX E-3 REG 1
29
(K) non-returnable containers, such as packing boxes, cartons, 
egg	crates,	baskets,	grain	sacks,	turnip	wax,	honey	tins,	jute	bags	
and potato sacks;
(L) post-hole diggers and drivers;
(M) hydraulic cylinders;
(N) air compressors;
(O) welding machines and rods;
(P) specialized detergents, cleaners and sanitizing solutions;
(xii) parts, repairs and accessories especially designed and manufactured 
for the repair of, or the replacement of parts of and accessories to, farm 
production equipment and, where farm production equipment is exempt 
only	when	covered	by	a	farm	exemption	certificate	or	a	contract	form,	
the part, repair or accessory is also exempt only when covered by a farm 
exemption	certificate	or	a	contract	form;
but does not include:
(xiii) aircraft, other than specially designed and licensed spray aircraft;
(xiv) snowmobiles and snow toboggans;
(xv) vehicles required or eligible to be licensed pursuant to The Traffic 
Safety Act;
(xvi) Repealed. 27 May 2022 SR 38/2022 s5.
(xvii) household appliances and furniture;
(xviii)	 fuel	and	air	filters;
(xix) electrical and plumbing supplies;
(xx) heaters, stereos, tape decks, radios and air conditioning equipment 
when purchased separately for a farm tractor or other farm machinery;
(xxi) lighting plants;
(xxii) road construction and maintenance equipment;
(xxiii) shop equipment other than welders and air compressors;
(xxiv) truck boxes and truck hoists whether purchased separately or 
with the vehicle;
(xxv) home or multi-use heating, cooling, water supply or air conditioning 
equipment;
(xxvi) building materials including paint;
(xxvii) consumables or maintenance items, such as tires and tubes that 
can be used on cars and trucks, batteries, oil and grease, antifreeze, nuts 
and bolts or spark plugs;
(xxviii) structures other than grain bins and produce storage buildings, 
whether moveable or immovable;
(xxix) hand tools;

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30
(xxx) all-terrain vehicles;
(xxxi) barn heaters;
(xxxii) boats, other than those mentioned in paragraph (iv)(H);
(xxxiii) diving equipment;
(xxxiv) electronic equipment to control lights, feeders, alarms and water 
quality;
(xxxv) feeding pails and scoops;
(xxxvi)	 fire	extinguishers;
(xxxvii) freezers and coolers;
(xxxviii) gutters;
(xxxix) high-pressure washers;
(xl) ice makers;
(xli) rope, chain and cable;
(xlii) water pressure systems;
(xliii) water softeners;
(xliv) well cribbing;
(v.1) “residential dwelling unit” means a self-contained dwelling unit 
and includes the common property and common facilities of a condominium 
as	those	terms	are	defined	in	The Condominium Property Act, 1993, but does 
not include:
(i) the common areas of a residential property within the meaning of 
The Residential Tenancies Act, 2006;
(ii) any building or complex of buildings used for residential purposes, 
other than a condominium, where electricity is not supplied separately 
to each residential unit pursuant to an agreement between the tenant or 
lodger of the residential unit and the electrical utility; or
(iii) any common property or common facilities of a condominium that 
are used for commercial purposes;
(w) Repealed. 25 Oct 2002 SR 92/2002 s6.
(x) Repealed. 25 Oct 2002 SR 92/2002 s6.
(x.1) Repealed. 27 Jne 97 SR 39/97 s4.
(x.2) “toll-free telephone services” means a toll-free telephone service 
using	one	of	the	following	dialling	prefixes:
(i) 1-800;
(ii) 1-888;
(iii) 1-877;
(iv)	 any	 similar	 dialling	 prefix	 for	 which	 there	 are	 no	 long	 distance	
charges	payable	by	the	person	using	that	dialling	prefix;

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PROVINCIAL SALES TAX E-3 REG 1
31
(y) “weed control chemicals” means chemicals intended for the eradication 
and destruction of weeds and includes activators necessary in the preparation 
and use of control chemicals;
(z) “wood” means wood used for fuel, but does not include lumber used for 
building or for manufacturing purposes;
(aa) Repealed. 24 Sep 93 SR 71/93 s2.
(2)	 For	the	purpose	of	clause	(1)(v),	in	lieu	of	completing	a	farm	exemption	certificate	
or	a	contract	form,	the	following	certificate,	to	be	completed	by	the	farmer,	may	be	
printed, typed, written or applied by rubber stamp on the sales invoice or other 
document supporting the sale:
Land Description Sec _______ TWSP ________  R _________  M. ________ .
I hereby certify the goods listed on this invoice will be used solely in the 
operation of my farm.
 _____________________________   _________________________________
 Date Signature of Farmer
(3) For greater certainty, if farm production equipment and machines that are 
exempt from tax pursuant to subsection 8(1) of the Act are mounted on, attached 
to or installed in a vehicle or trailer that is required to be licensed pursuant to The 
Traffic Safety Act, or to any other means of conveyance on which tax is payable 
pursuant to the Act:
(a) only the farm production equipment and machines are exempt from tax; 
and
(b) if the farm production equipment and machines are sold along with the 
vehicle, trailer or other means of conveyance as a single unit, the selling price 
of the farm production equipment and machines and the vehicle, trailer or 
other means of conveyance must be itemized on the invoice for the purposes 
of determining the amount that is exempt from tax and the amount on which 
tax is payable.
24 Jan 86 cE-3 Reg 1 s5; 11 Jly 86 SR 73/86 s3; 
2 Aug 91 SR 52/91 s4; 24 Sep 93 SR 71/93 s2; 
13 Dec 96 SR 92/96 s4; 27 Jne 97 SR 39/97 s4; 
25 Oct 2002 SR 92/2002 s6; 13 Aug 2010 SR 
84/2010 s4; 20 Jan 2012 SR 1/2012 s5; 1 Sep 
2017 SR 91/2017 s8; 17 Aug 2018 SR 48/2018 
s6; 14 Dec 2018 SR 85/2018 s3; 27 May 2022 SR 
38/2022 s5; 26 May 2023 SR 34/2023 s4.
6 Repealed. 2 Aug 91 SR 52/91 s5.
7 Repealed. 17 Aug 2018 SR 48/2018 s7.

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32
WHEN SERVICES RELATE TO SASKATCHEWAN
Taxable services relate to Saskatchewan – computer services
7.1 For the purposes of subsection 5(10) of the Act, a computer service relates to 
Saskatchewan if that service:
(a) relates to a physical location, transaction, activity or contemplated 
transaction or activity in Saskatchewan; and
(b) is provided to a person who resides, ordinarily resides or carries on 
business in Saskatchewan at the time the service is provided.
25 Oct 2002 SR 92/2002 s7.
Taxable services relate to Saskatchewan – credit reporting or collection service
7.2 For the purposes of subsection 5(10) of the Act, a credit reporting or collection 
service relates to Saskatchewan if that service:
(a) relates to a physical location, transaction, activity or contemplated 
transaction or activity in Saskatchewan; and
(b) is provided to a person who resides, ordinarily resides or carries on 
business in Saskatchewan at the time the service is provided.
25 Oct 2002 SR 92/2002 s7.
Taxable services relate to Saskatchewan – accounting and advertising services
7.21 For the purposes of subsection 5(10) of the Act, an accounting service or an 
advertising service relates to Saskatchewan if that service:
(a) relates to a physical location, transaction, activity or contemplated 
transaction or activity in Saskatchewan; and
(b) is provided to a person who resides, ordinarily resides or carries on 
business in Saskatchewan at the time the service is provided.
25 Oct 2002 SR 92/2002 s8.
Taxable services relate to Saskatchewan – employment placement services
7.22 For the purposes of subsection 5(10) of the Act, an employment placement 
service relates to Saskatchewan if that service:
(a) is provided in relation to a position that is based in Saskatchewan; and
(b) is provided to a person who resides, ordinarily resides or carries on 
business in Saskatchewan at the time the service is provided.
25 Oct 2002 SR 92/2002 s8.
Taxable services relate to Saskatchewan – architectural service
7.23 For the purposes of subsection 5(10) of the Act, an architectural service relates 
to Saskatchewan if that service:
(a) is intended to have a material effect on land or tangible personal property 
located in Saskatchewan; and
(b) is provided to a person who resides, ordinarily resides or carries on 
business in Saskatchewan at the time the service is provided.
25 Oct 2002 SR 92/2002 s8.

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33
Taxable services relate to Saskatchewan – commercial building cleaning service
7.24 For the purposes of subsection 5(10) of the Act, a commercial building cleaning 
service relates to Saskatchewan if that service is provided in relation to a building 
or structure located in Saskatchewan.
25 Oct 2002 SR 92/2002 s8.
Taxable services relate to Saskatchewan – engineering services
7.25 For the purposes of subsection 5(10) of the Act, an engineering service relates 
to Saskatchewan if that service:
(a) is intended to have a material effect on land or tangible personal property 
located in Saskatchewan; and
(b) is provided to a person who resides, ordinarily resides or carries on 
business in Saskatchewan at the time the service is provided.
25 Oct 2002 SR 92/2002 s8.
Taxable services relate to Saskatchewan – legal services
7.26(1) For the purposes of subsection 5(10) of the Act, a legal service relates to 
Saskatchewan if that service deals with any of the following:
(a) a matter that concerns:
(i) real property situated in Saskatchewan;
(ii) tangible personal property or a computer service that is a computer 
program that is ordinarily situated in Saskatchewan or that is to be 
delivered in Saskatchewan, or a contemplated act respecting either of 
these;
(iii) the ownership, possession or use in Saskatchewan of property other 
than that mentioned in subclauses (i) and (ii), or the right to use such 
property in Saskatchewan, or a contemplated act respecting any of these;
(iv)	 a	judicial	or	administrative	action	or	proceeding	in	Saskatchewan	
or a possible action or proceeding; or
(v) the incorporation or contemplated incorporation of a corporation 
pursuant to an Act;
(b) a matter that involves the interpretation or application of an enactment 
as	defined	in	The Interpretation Act, 1995;
(c) a matter that involves the interpretation or application of an enactment, 
or	a	former	or	proposed	enactment,	of	a	jurisdiction	other	than	Saskatchewan,	
if the matter relates to any or all of the things mentioned in subsection (3);
(d) a matter that involves the analysis or application of any law other than 
those mentioned in clauses (b) and (c), if the matter relates to any or all of the 
things mentioned in subsection (3);
(e) a contract or covenant, or a contemplated contract or covenant, that relates 
to any or all of the things mentioned in subsection (3).

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PROVINCIAL SALES TAXE-3 REG 1 
34
(2) For the purposes of subsection 5(3) of the Act, if neither the purchaser nor the 
recipient of legal services provided in Saskatchewan resides, ordinarily resides or 
carries on business in Saskatchewan, tax on the legal services must be paid by the 
purchaser only if the legal services concern one or more of the things mentioned in 
subclauses (1)(a)(i) to (v).
(3) For the purposes of clauses (1)(c) to (e), a matter mentioned in those clauses 
relates to Saskatchewan if the matter relates to any or all of the following:
(a) a physical or legal presence or a contemplated presence in Saskatchewan;
(b) an activity or a contemplated activity in Saskatchewan;
(c) a transaction or a contemplated transaction in Saskatchewan.
25 Oct 2002 SR 92/2002 s8.
Taxable services relate to Saskatchewan – electronic distribution services
7.261 For the purposes of subsections 5(3) and (10) of the Act, a service that is 
delivered through an electronic distribution platform relates to Saskatchewan if 
that service:
(a) relates to a physical location, transaction, activity or contemplated 
transaction or activity in Saskatchewan; and
(b) is provided to a person who resides, ordinarily resides or carries on 
business in Saskatchewan at the time the service is provided.
9 Jly 2021 SR 76/2021 s4.
Taxable services relate to Saskatchewan – online accommodation services
7.262(1) For the purposes of subsections 5(3) and (10) of the Act:
(a) accommodation services that are purchased at retail sale through an 
online accommodation platform are deemed to be retail sales in Saskatchewan, 
regardless of the location of the operator of the online accommodation platform; 
and
(b) the value of the accommodation services mentioned in clause (a) includes 
any fees or charges for other taxable services provided in Saskatchewan as set 
out in clause 3(1)(k) of the Act.
(2) Without limiting the generality of subsection (1), if an invoice or statement 
issued by the operator of the online accommodation platform states a single amount 
due	for	 the	 accommodation	services	and	any	services	not	subject	 to	 tax,	the	full	
amount	due	is	subject	to	tax	pursuant	to	subsection	5(3)	of	the	Act.
9 Jly 2021 SR 76/2021 s4.
TAX PAYABLE RE CERTAIN SERVICES
Taxable services – architectural services
7.27(1) The tax payable on an architectural service pursuant to the Act is payable 
on that service and includes all amounts invoiced to an architect’s client for 
disbursements that relate to the architectural service.

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35
(2) The amount of tax payable with respect to an architectural service is the 
amount T calculated in accordance with the following formula:
T = R x A x C
where:
R is the rate of tax payable pursuant to the Act on an architectural service;
A is 0.30; and
C is the total amount charged for the architectural service, including the 
disbursements related to that service.
(3) In the case of an architectural service that relates to Saskatchewan pursuant to 
section 7.23 and that is obtained from a person who is lawfully entitled to practise 
architecture outside of Saskatchewan, the amount of tax payable with respect to 
that architectural service shall be determined in accordance with subsection (2) as 
if that service had been obtained in Saskatchewan.
25 Oct 2002 SR 92/2002 s8.
Taxable services – engineering services
7.28(1)	 Subject	 to	 subsection	 (2),	 the	 tax	 payable	 on	 an	 engineering	 service	
pursuant to section 5 of the Act is payable on that service and includes all amounts 
invoiced as disbursements that relate to the engineering service.
(2) The amount of tax payable with respect to an engineering service described in 
clause 3(4.2)(a) is the amount T calculated in accordance with the following formula:
T = R × A × C
where:
R is the rate of tax payable pursuant to the Act on an engineering service;
A is 0.30; and
C is the total amount charged for the engineering service, including the 
disbursements related to that service.
(3) In the case of an engineering service that relates to Saskatchewan pursuant to 
section 7.25 and that is obtained from a person who is lawfully entitled to practise 
engineering or geoscience outside of Saskatchewan, the amount of tax payable 
with respect to that engineering service shall be determined in accordance with  
subsection (1) or (2), as the case may be, as if that service had been obtained in 
Saskatchewan.
(4) If a vendor, with respect to its invoice, fails to differentiate the engineering 
services mentioned in subsection (2) from other engineering services, construction 
services, computer services, charges or fees, the tax pursuant to section 5 of the Act 
applies to the total amount shown on the invoice.
1 Sep 2017 SR 91/2017 s9.

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36
Taxable services – petroleum drilling and well servicing
7.29(1) Without limiting the generality of subsection 3(7.1), for the purposes of 
subclause 3(1)(k)(xix) of the Act and this section, “services performed by one 
person for another person for consideration”, with respect to well drilling and 
well servicing, includes:
(a) cementing and casing services, whether related to construction, production 
or abandonment activities;
(b) above-ground construction, servicing and repair;
(c) pipeline construction, servicing and repair;
(d) construction of buildings and roads;
(e)	 repairs	to	compressor	stations	and	pumpjacks;
(f) well site preparation services;
(f.1) drilling for the purposes of creating, and the downhole servicing and 
repair of, storage caverns;
(g) work required for well completions;
(h) welding services;
(i) hydro-vac services;
(j)	 instrumentation	services;	and
(k) well abandonment services;
but does not include:
(l) the drilling of oil and natural gas wells;
(l.1) the drilling of wells for helium or other non-hydrocarbon gases; and
(m) downhole servicing and downhole repairs directly related to the activities 
mentioned in clause (l) or (l.1) or to production activity.
(2) Notwithstanding subsection (1), the services described in clauses (l), (l.1) 
and (m) must be included in determining the total amount to be paid under a contract 
for the purposes of calculating the security to be provided by a contractor pursuant 
to subsection 29(1) of the Act.
(3) The invoice with respect to the performing of a service mentioned in 
clause (1) (l), (l.1) or (m) that provides tangible personal property in performing that 
service must include a reasonable valuation of the use or consumption, whether 
directly or indirectly, of that tangible personal property by the person for whom 
the service was performed.
1 Sep 2017 SR 91/2017 s9; 3 Apr 2020 SR 
33/2020 s5; 15 Sep 2023 SR 88/2023 s3.

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Tangible personal property provided alongside certain services not exempt
7.291 No tangible personal property is exempt from the tax imposed by the Act 
by reason of the fact that the tangible personal property is provided alongside a 
service mentioned in clause 7.29(1)(l), (l.1) or (m).
3 Apr 2020 SR 33/2020 s7.
Taxable services – hard rock, potash and coal
7.292(1) Without limiting the generality of subsection 3(7.1), for the purposes of 
subclause 3(1)(k)(xix) of the Act and this section, “services performed by one 
person for another person for consideration”, with respect to hard rock, potash 
and coal exploration and mining, includes:
(a) water well drilling;
(b) geothermal drilling;
(c) drilling for blasting;
(d) shaft excavation drilling;
(e) bulk mining methods, including the excavation of ore;
(f) drilling for the purpose of creating storage caverns; and
(g)	 other	non-drilling	services	related	to	water	inflow	and	remediation;
but does not include:
(h) exploration hole drilling;
(i)	 specified	mine	site	drilling,	including:
(i) disposal well drilling;
(ii) geotechnical or observation hole drilling;
(iii) shaft or surface freeze-hole drilling;
(iv) potash solution drilling or uranium solution drilling;
(v)	 water	inflow-related	drilling;	and
(vi) surface and underground drilling for the purposes of delineating 
an ore deposit; and
(j)	 downhole	servicing	and	downhole	repairs	directly	related	to	the	activities	
described in clauses (h) and (i).
(2) Notwithstanding subsection (1), the services described in clauses (1)(h), (i) 
and	(j)	must	be	included	in	determining	the	total	amount	to	be	paid	under	a	contract	
for the purposes of calculating the security to be provided by a contractor pursuant 
to subsection 29(1) of the Act.
(3) No tangible personal property is exempt from the tax imposed by the Act by 
reason of the fact that the tangible personal property is provided alongside a service 
mentioned	in	clause	(1)(h),	(i)	or	(j).

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(4) The invoice with respect to the performing of a service mentioned in 
clause	(1)(h),	(i)	or	(j)	that	provides	tangible	personal	property	in	performing	that	
service must include a reasonable valuation of the use or consumption, whether 
directly or indirectly, of that tangible personal property by the person for whom 
the service was performed.
3 Apr 2020 SR 33/2020 s8.
TAXES PAYABLE RE CORPORATIONS AND PARTNERSHIPS
Tax payable re related corporations
7.3(1) In this section:
(a) “parent corporation”	 means	 a	 corporation	 that	 beneficially	owns	 at	
least 95% of the outstanding shares of each class of the share capital of another 
corporation;
(a.1) “parent partnership’	means	a	partnership	that	beneficially	owns	at	
least 95% of the partnership interest of another partnership;
(a.2) “related”, with respect to two partnerships, means:
(i) either:
(A) one partnership controls the other partnership, and its interest 
in the other partnership entitles it to be allocated at least 95% of 
the income or loss of that other partnership and has a fair market 
value that is not less than 95% of the fair market value of all of the 
interests in that partnership; or
(B) the same person or group of persons controls each partnership, 
and the interest of the person or group in each partnership entitles it 
to be allocated at least 95% of the income or loss of that partnership 
and has a fair market value that is not less than 95% of the fair 
market value of all of the interests in that partnership; and
(ii) there exists no right or option that, if exercised, would result in any 
condition mentioned in paragraph (i)(A) or (B), as the case may be, not 
being	satisfied;
(b) “related corporation” means a corporation that is associated with 
another corporation because that other corporation is:
(i) its parent corporation;
(ii) its wholly owned subsidiary; or
(iii) another wholly owned subsidiary of the same parent corporation;
(c) “wholly owned subsidiary” means a corporation in which at least 95% 
of	the	outstanding	shares	of	each	class	of	the	share	capital	are	beneficially	
owned by another corporation.

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39
(2) In this section, “tax” does not include the tax imposed pursuant to section 5.3 
of the Act.
(3) If tangible personal property or a taxable service is leased by a corporation from 
a related corporation, or by a partnership from a related partnership, and tax was 
paid on the tangible personal property or taxable service by a related corporation or 
a related partnership, as the case may be, of either the lessee or the lessor, no tax is 
payable by the lessee with respect to the lease if the lessor and the lessee continue 
to be related corporations or related partnerships, as the case may be, during the 
period of the lease.
(4) If tangible personal property or a taxable service is purchased by a corporation 
from a related corporation, or by a partnership from a related partnership, and tax 
was paid on the tangible personal property or taxable service by a related corporation 
or a related partnership, as the case may be, of either the purchaser or the vendor, 
no tax is payable by the purchaser with respect to the purchase if:
(a) the vendor and purchaser continue to be related corporations or related 
partnerships, as the case may be, for a period of not less than eight months 
after the date of the purchase; or
(b) at or after the time of the purchase, the vendor is dissolved or wound up 
pursuant to an Act and:
(i) the vendor and the purchaser were related corporations or related 
partnerships, as the case may be, for a period of not less than eight months 
immediately before the date of purchase; and
(ii) the vendor and the purchaser remain related corporations or related 
partnerships, as the case may be, until the vendor is dissolved or wound 
up.
25 Oct 2002 SR 92/2002 s7; 3 Apr 2020 SR 
33/2020 s10.
Tax payable re purchases made before corporation carrying on business
7.4(1) In this section:
(a)	 a	person	wholly	owns	and	controls	a	corporation	if	that	person	beneficially	
owns at least 95% of the outstanding shares of each class of the share capital 
of the corporation;
(a.1) a person wholly owns and controls a partnership if that person 
beneficially	owns	at	least	95%	of	the	partnership;	and
(b) the actual value of tangible personal property or a taxable service includes:
(i) the value of any promissory notes issued with respect to the tangible 
personal property or taxable service; and
(ii) the value of any debt obligations with respect to the tangible personal 
property or taxable service.

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(2) If a corporation or partnership, on or before the day it commences carrying on 
business, purchases tangible personal property or a taxable service from a vendor 
that wholly owns and controls the corporation or partnership, as the case may be, 
and one of the conditions mentioned in subsection (3) exists, no tax is payable by 
the purchasing corporation or partnership, as the case may be, with respect to 
that purchase if the vendor continues to wholly own and control the purchasing 
corporation or partnership, as the case may be, for a period of not less than eight 
months after the date of the purchase.
(3) The following are the conditions for the purposes of subsections (2) and (4):
(a) the tax was paid by the vendor on the tangible personal property or 
taxable service;
(b) no tax was payable by the vendor on the vendor’s purchase of the tangible 
personal property or taxable service in Saskatchewan, or on the vendor bringing 
or sending into Saskatchewan or receipt of delivery in Saskatchewan of the 
tangible personal property or taxable service, as the case may be, and the 
purchaser is entitled to the same tax exemption as the vendor was.
(4) If a corporation or partnership, on or before the day it commences carrying on 
business, purchases tangible personal property or a taxable service from a person 
that does not wholly own and control the corporation or partnership and one of the 
conditions mentioned in subsection (3) exists, the purchaser is exempt from tax as 
set out in subsection (5) if:
(a) in the case of a purchasing corporation:
(i) the consideration for the purchase of the tangible personal property 
or taxable service by that corporation is the concurrent issue or transfer 
of its own shares to the vendor; and
(ii)	 the	vendor	beneficially	owns	and	holds	legal	title	to	all	the	shares	
acquired for a period of not less than eight months after the date of their 
issue or transfer; or
(b) in the case of a purchasing partnership:
(i) the consideration for the purchase of the tangible personal property 
or taxable service by that partnership is the concurrent issue or transfer 
of its own partnership interest to the vendor; and
(ii)	 the	 vendor	 beneficially	 owns	 and	 holds	 legal	 title	 to	 all	 of	 the	
partnership interest acquired for a period of not less than eight months 
after the date of its issue or transfer.
(5) In the circumstances described in clause (4)(a), if the actual value of the shares 
issued or transferred in consideration of the purchase is:
(a) at least equal to the actual value of the tangible personal property or 
taxable service purchased, all of the purchase price is exempt from tax; or
(b) less than the actual value of the tangible personal property or taxable 
service purchased, the difference between the actual value of the tangible 
personal property or taxable service purchased and the actual value of the 
shares	issued	or	transferred	is	subject	to	tax.

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(6) In the circumstances described in clause (4)(b), if the actual value of the 
partnership interest issued or transferred in consideration of the purchase is:
(a) at least equal to the actual value of the tangible personal property or 
taxable service purchased, all of the purchase price is exempt from tax; or
(b) less than the actual value of the tangible personal property or taxable 
service purchased, the difference between the actual value of the tangible 
personal property or taxable service purchased and the actual value of the 
partnership	interest	issued	or	transferred	is	subject	to	tax.
25 Oct 2002 SR 92/2002 s7; 3 Apr 2020 SR 
33/2020 s11.
Condition not met
7.5(1)	 Subject	to	subsection	(2),	if	a	condition	that	renders	a	purchaser	exempt	
from	payment	of	tax	pursuant	to	section	7.3	or	7.4	is	not	fulfilled,	the	purchaser	
shall immediately:
(a) report the matter in writing to the minister; and
(b) pay tax on the value of the tangible personal property or taxable service 
purchased.
(2) If a person makes a report pursuant to clause (1)(a) and the minister is of the 
opinion that the breach of the reported condition occurred for a reason not related 
to the avoidance or unreasonable mitigation of tax, the minister may waive the 
unfulfilled	condition	and	refund	any	tax	paid	pursuant	to	clause	(1)(b).
25 Oct 2002 SR 92/2002 s7.
FARM EXEMPTION CERTIFICATE
Use of farm exemption certificate
8(1) A consumer who intends to purchase farm production equipment and machines 
for	use	in	a	primary	farming	activity	and	for	which	a	farm	exemption	certificate	is	
required shall:
(a)	 complete	 and	 sign	 a	 farm	 exemption	 certificate	 that	 complies	 with	
subsection (1.1); and
(b)	 give	the	completed	farm	exemption	certificate	to	the	vendor.
(1.1)	 For	the	purposes	of	subsection	(1),	a	farm	exemption	certificate	must:
(a) be in a form provided or approved by the minister;
(b) contain a written declaration by the consumer completing the form in 
which	the	consumer	certifies	that	the	farm	production	equipment	and	machines	
being purchased are to be used solely in the consumer’s primary farming 
activities; and
(c) contain all of the following:
(i) a description of the farm production equipment and machines 
being purchased;
(ii) the consumer’s name and address and telephone number, if any;
(iii) a land description of the consumer’s farm where the farm production 
equipment and machines will be used.

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42
(2) Every vendor shall retain all completed forms which are handed to him pursuant 
to subsection (1) for inspection by the minister or by any other person that the 
minister may appoint.
24 Jan 86 cE-3 Reg 1 s8; 13 Aug 2010 SR 
84/2010 s5.
Tax to be collected at time of sale
9 A vendor shall levy and collect the entire tax imposed by the Act at the time of 
sale when:
(a) tangible personal property or a taxable service is sold on credit; or
(b) the whole purchase price is not paid at the time of sale.
25 Oct 2002 SR 92/2002 s9.
COMPUTATION OF TAX
10 Repealed. 2 Aug 91 SR 52/91 s6.
11 Repealed. 2 Aug 91 SR 52/91 s6.
LICENCES
Application
12 Every person who is required pursuant to section 4 of the Act to obtain a 
vendor’s licence shall apply to the minister in the manner directed by the minister.
25 Oct 2002 SR 92/2002 s10.
Number of licences required
13(1) A vendor shall obtain a licence for each place of business from which retail 
sales or sales to consumers are made.
(2) Every vendor who conducts direct sales within the meaning of The Direct 
Sellers Act	or	who	does	not	have	a	fixed	place	of	business	shall	produce	his	licence	
for inspection when requested by any person whom he has solicited.
24 Jan 86 cE-3 Reg 1 s13.
Change of name, address or type of business, etc.
14 When a vendor:
(a) ceases to carry on the business for which his licence was issued;
(b) changes the name or address of his business or any branch of his business;
(c) increases or decreases the number of locations within Saskatchewan at 
or through which he transacts business; or
(d) alters the operation or ownership of his business in any way other than 
that described in clauses (a) to (c) that is likely to affect his licence;
he shall immediately notify the minister of that fact and shall request the minister to 
make any necessary revisions with respect to his licence or, if the minister considers 
it appropriate, surrender his licence to the minister.
24 Jan 86 cE-3 Reg 1 s14.

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PROVINCIAL SALES TAX E-3 REG 1
43
Lost or destroyed licence
15 A vendor whose licence is lost or destroyed shall obtain a replacement licence 
immediately from the minister.
24 Jan 86 cE-3 Reg 1 s15.
Display of licence
16(1) Every licence is to be displayed, in a manner that is readily visible to the 
public, in the place of business for which it is issued.
(2)	 A	vendor	who	has	no	fixed	place	of	business	in	Saskatchewan	shall	keep	his	
licence on his person at all times.
24 Jan 86 cE-3 Reg 1 s16.
Restrictions on licences
17 No licence issued pursuant to the Act is:
(a) transferable; or
(b) to be used by a person other than the vendor or his agent.
24 Jan 86 cE-3 Reg 1 s17.
TANGIBLE PERSONAL PROPERTY
Railway rolling stock
17.1(1)	 Subject	 to	 subsection	 (2)	 and	 to	 section	 17.31,	 for	 the	 purposes	 of	
subsection 5(9.1) of the Act, the proportionate part of railway rolling stock and 
repair parts attached to or incorporated in railway rolling stock that is attributed 
to its consumption or use in Saskatchewan is the amount A obtained by applying 
the formula:
A = P x  ;S
C
where:
(a) P is the purchase, lease or manufacturing cost of the railway rolling stock 
or repair part;
(b) S is an estimate of the distance that the railway rolling stock and 
repair part will travel in Saskatchewan within 12 months after entering 
Saskatchewan; and
(c) C is an estimate of the distance that the railway rolling stock and 
repair	 part	 will	 travel	 in	 all	 jurisdictions	 within	 12	 months	 after	 entering	
Saskatchewan.

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PROVINCIAL SALES TAXE-3 REG 1 
44
(2) A person who is liable to pay tax with respect to more than one item of property 
described in subsection (1) may elect to calculate the proportionate part of all of those 
items	of	property	on	a	fleet	basis	that	is	attributed	to	their	use	or	consumption	in	
Saskatchewan as the amount TA obtained by applying the formula:
TA = TP x   ;AS
AC
where:
(a)	 TP	is	the	total	purchase,	lease	or	manufacturing	cost	of	the	fleet;
(b)	 AS	is	an	estimate	of	the	accumulated	distance	that	the	fleet	will	travel	
in Saskatchewan in a reporting period; and
(c)	 AC	is	an	estimate	of	the	accumulated	distance	that	the	fleet	will	travel	
in	all	jurisdictions	in	the	same	reporting	period.	
(3) For the purposes of subsections (2), (4) and (5), a reporting period is twelve 
calendar months.
(4) An election pursuant to subsection (2) is irrevocable with respect to the reporting 
period in which the election is made.
(5) Where the actual distance travelled during a 12-month period mentioned in 
subsection (1) or a reporting period mentioned in subsection (2) differs from the 
estimate of distance travelled for the same period:
(a) if the amount of tax payable as calculated on the basis of actual distance 
exceeds the amount of tax paid on the basis of the estimate of distance, the 
person who is liable to pay the tax shall pay to the minister the difference 
between those amounts; and
(b) if the amount of tax paid on the basis of the estimate of distance exceeds 
the amount of tax payable as calculated on the basis of actual distance, the 
minister shall refund the difference to the person who is liable to pay the tax.
2 Aug 91 SR 52/91 s7; 13 Dec 96 SR 92/96 s5;  
27 Jne 97 SR 39/97 s5.
17.2 Repealed. 13 Dec 96 SR 92/96 s6.
Other tangible personal property
17.3(1)	 Subject	to	subsections	(3)	and	(4)	and	to	section	17.31,	for	the	purposes	of	
subsection 5(9.1) of the Act, the proportionate part of tangible personal property for 
which	a	sales	tax	has	been	paid	in	full	to	another	jurisdiction,	other	than	property	
described in subsection 17.1(1), is the amount to be determined by using either of 
the methods set out in clauses (a) and (b):
(a) by determining the amount A in accordance with the following formula:
A =   P  x T
                              36
where:
(i) P is the purchase price of the property before the deduction of any 
trade-in allowance; and
(ii) T is the number of 30-day periods, including any portion of a 30-day 
period, in which the property is in Saskatchewan; or

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PROVINCIAL SALES TAX E-3 REG 1
45
(b) by determining the amount A in accordance with the following formula:
A = P – (P x M x 1.5%)
where:
(i) P is the purchase price of the property before the deduction of any 
trade-in allowance;
(ii) M is the number of months or parts of months from the date 
the property was purchased by the consumer to the date it enters 
Saskatchewan to a maximum of 40 months.
(2)	 Subject	to	subsection	(4)	and	to	section	17.31,	for	the	purposes	of	subsection	5(9.1)	
of the Act, the proportionate part of tangible personal property for which a sales 
tax	 has	 not	 been	 paid	 in	 full	 to	 another	 jurisdiction	 or	 with	 respect	 to	 which	
another	jurisdiction	does	not	impose	a	sales	tax,	other	than	property	described	in	
subsection 17.1(1), is the amount to be determined by using either of the methods 
set out in clauses (a) and (b):
(a) by determining the amount A in accordance with the following formula:
A =   P  x T
                               3
where:
(i) P is the purchase price of the property before the deduction of any 
trade-in allowance; and
(ii) T is the number of years, including any portion of a year, in which 
the property is in Saskatchewan; or
(b) by determining the amount A in accordance with the following formula:
A = P – (P x M x 1.5%)
where:
(i) P is the purchase price of the property before the deduction of any 
trade-in allowance;
(ii) M is the number of months or parts of months from the date 
the property was purchased by the consumer to the date it enters 
Saskatchewan to a maximum of 40 months.
(3)	 For	the	purposes	of	this	section,	if	another	jurisdiction	has	provided	an	input	
tax credit, a tax refund or a similar credit respecting sales tax:
(a) that property shall not be considered tangible personal property for which 
a	sales	tax	has	been	paid	in	full	to	another	jurisdiction;	and
(b) subsection (2) applies to that property.
(4) If a person chooses to use one of the alternatives set out in subsection (1)  
or (2) to determine the proportionate part of tangible personal property, the person 
may not use the other alternative without the prior written consent of the minister.
13 Aug 2010 SR 84/2010 s6.

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46
Maximum amount of tax payable pursuant to sections 17.1 and 17.3
17.31 The maximum amount of tax payable with respect to tangible personal 
property pursuant to section 17.1 or 17.3 is the amount of tax that would have 
been payable if the tangible personal property had been purchased at retail in 
Saskatchewan.
27 Jne 97 SR 39/97 s7.
TAX ON INTERJURISDICTIONAL VEHICLES
Reciprocal agreements
17.4 For the purposes of clause 5.1(f) of the Act, the following are prescribed as 
reciprocal agreements:
(a) the International Registration Plan; and
(b) the Canadian Agreement on Vehicle Registration.
13 Dec 96 SR 92/96 s7.
Manner of payment
17.5 A person who is required to pay the tax mentioned in section 5.3 of the Act 
shall	pay	the	tax	to	the	vehicle	licensing	authority	in	the	jurisdiction	in	which	the	
interjurisdictional	vehicle	is	registered.
13 Dec 96 SR 92/96 s7.
Repair parts
17.6 For the purposes of clause 5.4(1)(c) of the Act, prescribed repair parts or 
prescribed repair or installation services are repair or replacement parts or repair 
or installation services:
(a) that are specifically designed or manufactured for use on an 
interjurisdictional	vehicle	or	a	trailer	mentioned	in	section	5.4	of	the	Act;	and
(b) that are purchased or acquired by a person named in a valid apportioned 
cab card:
(i)	 issued	by	the	vehicle	licensing	authority	in	the	jurisdiction	in	which	
the	interjurisdictional	vehicle	is	registered;	and	
(ii) presented by that person to the person from whom the parts are 
being purchased or acquired.
13 Dec 96 SR 92/96 s7; 25 Oct 2002 SR 92/2002 
s11.

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PROVINCIAL SALES TAX E-3 REG 1
47
Refunds and credits
17.7(1)  The amount of a refund or credit authorized to be provided pursuant to 
section 5.8 of the Act is the amount calculated in accordance with the following 
formula:
RC = T – (1.5% x T) x M
where:
RC	is	the	amount	of	the	refund	or	credit	payable	on	the	interjurisdictional	
vehicle;
T	 is	 the	 amount	 of	 tax	 paid	 on	 the	 interjurisdictional	 vehicle	 pursuant	 to	
section 5 of the Act; and
M is the number of whole or partial calendar months between the date that T 
was paid and the date that the tax payable pursuant to section 5.3 of the Act 
was	paid	on	the	interjurisdictional	vehicle.
(2) A person eligible for a refund or credit pursuant to subsection 5.8(3) of the 
Act may apply to the minister for the refund or credit or to any vehicle licensing 
authority authorized by the minister for that purpose.
(3) An amount equal to 25% of the refund or credit authorized to be provided 
pursuant to subsection 5.8(3) of the Act shall be paid or credited to the person so 
entitled in each of the four calendar years following the date on which the person 
became eligible for the refund or credit but only if the person pays the tax imposed 
by section 5.3 of the Act in each of those four calendar years.
(4) No person is entitled to a refund or credit mentioned in this section if:
(a)	 the	 person	 did	 not	 pay	 any	 tax	 on	 the	 interjurisdictional	 vehicle	 after	
December 31, 1992;
(b)	 the	interjurisdictional	vehicle	is	a	leased	vehicle;
(c) the person did not pay the tax imposed by section 5.3 of the Act within four 
years after the end of the calendar year in which the tax imposed by section 5 
of	the	Act	was	paid	on	the	interjurisdictional	vehicle;	or
(d) the person does not apply to the minister for a refund or credit mentioned 
in this section within one year from the date on which the tax imposed by 
section	5.3	of	the	Act	was	paid	on	the	interjurisdictional	vehicle.
17 Aug 2018 SR 48/2018 s7.
TAX ON ADMISSIONS TO PLACES OF AMUSEMENT
Admissions to places of amusement
17.8(1)	 In	 this	section	and	in	section	17.9,	the	definitions	in	section	123	of	 the	
Excise Tax Act (Canada) and the interpretation provisions set out in sections 148 
and	148.1	of	that	Act	apply,	with	any	necessary	modification.
(1.1) For the purposes of section 5.91 of the Act, “place of amusement” does not 
include a gym, studio or similar facility that permits its members or other patrons to 
use	its	premises,	services	or	equipment	for	exercise,	fitness,	training,	body-building	
or a similar purpose.

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PROVINCIAL SALES TAXE-3 REG 1 
48
(2) For the purposes of sections 5.91 and 5.92 of the Act, “admission to a place 
of amusement” means the sale or supply of an admission with respect to a place 
of amusement, a seminar, an activity or an event, and includes all or any of the 
following	if	that	sale	or	supply	is	subject	to	tax	pursuant	to	Part	IX	of	the	Excise 
Tax Act (Canada) and the provisions of Schedule V to that Part:
(a) a right of entry or access to, or attendance at, the place of amusement or 
the seminar, activity or event;
(b) a membership or a right entitling a person to an admission with respect 
to a place of amusement, seminar, activity or event;
(c) Repealed. 30 Sep 2022 SR 71/2022 s3.
(d) a right to participate in a recreational or athletic activity, or use facilities 
at a place of amusement.
(3) Repealed. 30 Sep 2022 SR 71/2022 s3.
27 May 2022 SR 38/2022 s6; 30 Sep 2022 SR 
71/2022 s3.
Exemptions 
17.81(1) The following are exempt from the tax imposed by subsection 5.91(2) of 
the Act:
(a)	 subject	to	subsection	(2),	the	consideration	paid	or	agreed	to	be	paid	with	
respect to the participation in any recreational or athletic activity by a minor;
(b) in the case of a participant who is 18 years of age or older, the consideration 
paid or agreed to be paid with respect to the participation in a recreational or 
athletic activity other than the following:
(i) team sports, including baseball, basketball, broomball, cricket, 
curling, football, hockey, lacrosse, ringette, rugby, soccer, ultimate frisbee, 
volleyball and other similar sports;
(ii) racquet sports, including badminton, pickleball, squash, tennis and 
other similar sports;
(iii) bowling, in all forms;
(iv) golf;
(c) the consideration paid or agreed to be paid by a consumer or user of a right 
to supervision or instruction in any recreational or athletic activity.
(2) The exemption set out in clause (1)(a) does not apply if:
(a) the minor is participating in a team sport; and
(b) the team consists primarily of members who are at least 18 years of age.
30 Sep 2022 SR 71/2022 s4.

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Exemptions re section 5.91 of the Act
17.9 For the purposes of section 5.91 of the Act, a vendor is not required to collect 
tax that would otherwise be payable on the sale or supply of an admission to a 
place of amusement if, at the time that the consideration with respect to the sale 
or supply becomes due, or if the consideration is paid before it becomes due, the 
vendor is a small supplier within the meaning of section 148 or 148.1 of the Excise 
Tax Act (Canada).
27 May 2022 SR 38/2022 s6.
Exemptions – complimentary admission re place of amusement
17.91(1) A vendor who provides a person with a complimentary admission 
with respect to a place of amusement within the meaning of section 5.91 of the 
Act,	 including	 the	 provision	 by	 way	 of	 promotional	 distribution,	 is,	 subject	 to	
subsection (2):
(a) exempt from liability to collect the tax that would otherwise be payable 
with respect to that admission had it been sold for consideration at a retail 
sale; and
(b) deemed for the purposes of subsection 5(5) of the Act not to have used or 
consumed that admission.
(2) The exemption described in clause (1)(a) only applies if the vendor maintains 
a record of the complimentary admissions provided by the vendor.
(3) No tangible personal property or taxable service is exempt from the tax imposed 
by the Act by reason of the fact that the tangible personal property or taxable service 
is provided alongside a complimentary admission mentioned in subsection (1).
3 Feb 2023 SR 1/2023 s2.
REGISTERED CONSUMERS
Registered consumers
18(1) For the purpose of section 14 of the Act, an amount of $100 is prescribed.
(2) A person who, in accordance with section 14 of the Act, is:
(a) deemed to have purchased at a retail sale in Saskatchewan; or
(b) required to report and pay tax with respect to;
tangible personal property that has a value in excess of $100 in each of two months 
or more during a year as calculated according to section 14 of the Act, shall,  
within 30 days after the date on which the value of tangible personal property 
exceeds $100 in each of two months or more during a year, become registered with 
the minister as a registered consumer.
24 Jan 86 cE-3 Reg 1 s18.

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PROVINCIAL SALES TAXE-3 REG 1 
50
GENERAL
Taxable service re clause 5(10.4)(a) of the Act
18.1 For the purposes of clause 5(10.4)(a) of the Act, the following are prescribed 
taxable services:
(a) a repair or installation service;
(b) a dry cleaning or laundry service.
25 Oct 2002 SR 92/2002 s12.
Purchase of goods re tax previously paid
18.2 For the purposes of subsection 5(21.2) of the Act:
(a) the prescribed goods are any items of tangible personal property and 
any computer services that are computer programs that are purchased by an 
individual for:
(i) personal, non-business use; or
(ii) use in a primary farming activity; and
(b) the prescribed amount is the lesser of:
(i) $300; and
(ii) an amount equal to the purchase price of the goods described in 
clause (a).
25 Oct 2002 SR 92/2002 s12.
Purchase of vehicle re tax previously paid
18.3(1) For the purposes of the Act and these regulations, “light vehicle” means 
a vehicle that is:
(a) a car that is designed and used primarily for the movement of people and 
their belongings on a highway;
(b) a sport utility vehicle;
(c)	 a	truck	that	the	minister	is	satisfied	is	rated	at	one	ton	or	less;	or
(d)	 a	van	that	the	minister	is	satisfied	is	rated	at	one	ton	or	less.
(2) In this section:
(a) “qualifying family member”, with respect to a person acquiring a used 
vehicle, means any of the following:
(i) the legally married spouse of the person or a person with whom the 
person cohabits and has cohabited as a spouse in a relationship of some 
permanence;
(ii) the parent or step-parent of the person;
(iii) the child or step-child of the person;

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PROVINCIAL SALES TAX E-3 REG 1
51
(iv) the grandparent of the person;
(v) the grandchild or step-grandchild of the person;
(vi) the brother, step-brother, sister or step-sister of the person;
(vii) the person’s legal guardian or foster parent;
(viii) the person’s father-in-law or mother-in-law;
(ix) the person’s son-in-law or daughter-in-law;
(b) “tax-paid vehicle” means:
(i) a vehicle on which the tax has been paid on the full value or purchase 
price of the vehicle, including a vehicle on which the tax was paid pursuant 
to subsection 5(21.1) or (21.3) of the Act; or
(ii) an eligible used light vehicle that was purchased or leased exempt 
from tax on or after November 8, 2007 and before April 11, 2018 in 
accordance with The Used Light Vehicles (Provincial Sales Tax) Exemption 
and Remission Regulations.
(3) A person who purchases a tax-paid vehicle in the following circumstances is 
exempt from paying the tax on the person’s purchase of that vehicle:
(a) the vehicle is being sold by an individual who used the vehicle:
(i) for personal, non-business use; or
(ii) in a primary farming activity; and
(b) the fair market value of the vehicle is $5,000 or less.
(4) A person who acquires a tax-paid vehicle by way of a gift from an individual 
described in subclause (3)(a)(i) who is a qualifying family member is exempt from 
paying tax on the acquisition of that vehicle.
17 Aug 2018 SR 48/2018 s8.
Calculation of tax paid in error
18.31(1) For the purposes of subsection 8.1(6) of the Act, the minister shall 
determine the amount of tax paid in error in the manner set forth in this section.
(2) The person as a customer under a contract claiming to have paid an amount 
as tax in error shall provide evidence satisfactory to the minister to establish the 
amount of tax that would have been paid by the contractor on the tangible personal 
property consumed, used, manufactured or supplied under the contract if the 
contractor had self-assessed that tax in accordance with the Act.
(3) If the person mentioned in subsection (2) fails or is unable to provide evidence 
satisfactory to the minister pursuant to that subsection, the minister may carry 
out an audit or inspection, or cause an audit or inspection to be carried out, of 
the contractor’s books or records to determine the amount of tax that would have 
been paid by the contractor on the tangible personal property consumed, used, 
manufactured or supplied under the contract if the contractor had self-assessed 
that tax in accordance with the Act.

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(4) In the event that the minister determines that an audit or inspection of the 
contractor’s books or records mentioned in subsection (3) cannot be reasonably 
carried out, the amount of tax that the contractor would have paid on the tangible 
personal property consumed, used, manufactured or supplied under the contract is 
deemed to be 88% of the amount of the tax paid in error.
1 Sep 2017 SR 91/2017 s11.
18.4 Repealed. 17 Aug 2018 SR 48/2018 s9.
18.5 Repealed. 17 Aug 2018 SR 48/2018 s9.
Exemption re sales of food and beverages at community concessions
18.6(1) In this section, “community concession” means a concession that:
(a) is operated for the purpose of funding community programs;
(b) is staffed solely by volunteers and does not publicly advertise; and
(c) is not commercially licensed to serve alcohol.
(2) For the purposes of clause 8(1)(gg.2) of the Act, persons who purchase food and 
beverages from a community concession are exempt from paying the tax on those 
purchases if the community concession operates in accordance with the following 
conditions:
(a) tax is paid by the community concession to the supplier on all purchases 
of taxable food and beverages, including catered goods, acquired for concession 
sales;
(b) the food and beverages are sold at an event where similar goods are not 
sold by persons who are in the business of selling those goods.
(3) The exemption described in subsection (2) does not extend to or include catering 
services.
17 Aug 2018 SR 48/2018 s10.
Exemption re oil and gas drilling rigs and service rigs
18.61(1) In this section:
(a) “drilling rig” means tangible personal property used for oil and gas 
exploration drilling, oil and gas production drilling, exploration drilling for 
helium or other non-hydrocarbon gases, production drilling for helium or 
other non-hydrocarbon gases, exploration drilling for hard rock, potash or coal, 
specified	mine	site	drilling	for	hard	rock,	potash	or	coal	or	specified	geothermal	
drilling that is one or both of the following:
(i) a machine manufactured for the purpose of penetrating the surface 
of the earth and creating well bores in the earth’s subsurface;
(ii)	 subject	to	subsection	(2),	equipment	that	is	permanently	installed,	
attached	or	affixed	to	the	machine	mentioned	in	subclause	(i)	such	that	
it is not intended to be removed and is essential for the function of the 
drilling rig as a drilling rig;

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(b) “related equipment” means tangible personal property, as set out in 
Table 1 of the Appendix;
(c) “service rig” means tangible personal property, other than a drilling rig, 
that is used to support a variety of well servicing functions, and that is one or 
both of the following:
(i) a machine consisting of a hoist and engine mounted on a wheeled 
chassis with a self-erecting mast or derrick;
(ii)	 subject	to	subsection	(2),	equipment	that	is	permanently	installed,	
attached	or	affixed	to	the	machine	mentioned	in	subclause	(i)	such	that	
it is not intended to be removed and is essential for the function of the 
service rig as a service rig;
(d) “substantially” means more than 90%.
(2) The equipment described in subclauses (1)(a)(ii) and (c)(ii) may be temporarily 
removed	 from	 the	 machine	 to	 which	 it	 is	 installed,	 attached	 or	 affixed	 for	 the	
purposes of:
(a) transporting that machine; or
(b) the repair, maintenance or servicing of that equipment or of that machine.
(3)	 Subject	to	subsection	(5),	persons	who	consume,	use	or	lease	a	drilling	rig,	a	
service rig or related equipment are exempt from paying tax on the consumption, 
use or lease of that tangible personal property.
(4)	 Subject	 to	 subsection	 (6),	 persons	 described	 in	 subsection	 (3)	 who	 purchase	
repairs to a drilling rig, a service rig or related equipment are exempt from paying 
tax on the purchase of those repairs.
(5) For a person to be eligible for an exemption mentioned in subsection (3), the 
drilling rig, service rig or related equipment, as the case may be, must:
(a) be used substantially in any or all of the following:
(i) with respect to oil and gas:
(A) the drilling of wells; 
(A.1) exploration hole drilling; and
(B) downhole servicing and downhole repairs directly related to 
the activities described in paragraph (A) and (A.1) or to production 
activity;
(ii) with respect to helium or other non-hydrocarbon gases:
(A) the drilling of wells; 
(A.1) exploration hole drilling; and
(B) downhole servicing and downhole repairs directly related to 
the activities described in paragraphs (A) and (A.1) or to production 
activity;

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(iii) with respect to potash, hard rock and coal:
(A) exploration hole drilling;
(B)	 specified	mine	site	drilling,	including:
(I) disposal well drilling;
(II) geotechnical or observation hole drilling;
(III) shaft or surface freeze-hole drilling;
(IV) potash solution drilling or uranium solution drilling;
(V)	 water	inflow-related	drilling;	and
(VI) surface and underground drilling for the purposes of 
delineating an ore deposit; and
(C) downhole servicing and downhole repairs directly related to 
the activities described in paragraphs (A) and (B);
(iv) geothermal drilling for the purposes of exploring for or generating, 
on a commercial basis, a supply of electrical energy or steam that is to 
be provided for further distribution or transmission in accordance with 
The Power Corporation Act; and
(b) be recorded as an asset capitalized in the records of that person or recorded 
as a long-term lease receivable in the records of that person.
(6) For a person to be eligible for an exemption mentioned in subsection (4), the 
repairs must be capitalized to the drilling rig, service rig or related equipment, as 
the case may be, in the records of that person.
14 Dec 2018 SR 85/2018 s4; 3 Apr 2020 SR 
33/2020 s12; 26 May 2023 SR 34/2023 s5.
Security for payment of tax in certain cases
18.7(1) For the purposes of section 29 of the Act, “contract” means a contract 
for services, whether taxable pursuant to the Act or not, performed by one person 
for another person for consideration, that includes the following characteristics:
(a) the contract provides for:
(i) the construction, alteration, repair, erection, demolition, remodelling 
or improvement of real property or a building or other structure on real 
property, or 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;
(ii) the supply and installation of tangible personal property if:
(A) during the carrying out of the contract the contractor consumes 
or uses tangible personal property; and
(B) the principal knows or ought to have known of the circumstances 
set out in paragraph (A); or

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PROVINCIAL SALES TAX E-3 REG 1
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(iii) the bringing into the province or receiving delivery into the province 
of tangible personal property for the contractor’s 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 for 
consumption or use by the principal or other person at his or her expense, 
and the principal knows or ought to have known of the circumstances 
described in this subclause; and
(b) the contractor providing the services is not ordinarily resident in 
Saskatchewan.
(2) For the purposes of subclause (1)(a)(iii), subsections 4(2.1) and (3) apply, with 
any	necessary	modification.
(3) For the purposes of clause (1)(b), “ordinarily resident in Saskatchewan”, 
with respect to a contractor, includes a contractor that:
(a) is incorporated pursuant to The Business Corporations Act; or
(b) if not incorporated pursuant to The Business Corporations Act, for a 
minimum	 of	 12	 months	 before	 the	 contract	 is	 entered	 into,	 has	 an	 office,	
warehouse or place of business in Saskatchewan with full-time staff and 
complete accounting records for its Saskatchewan operations.
17 Aug 2018 SR 48/2018 s10.
Interpretation re section 29.01 of the Act
18.8(1) For the purposes of section 29.01 of the Act, “contract” means a contract 
for services described in subclause 3(1)(k)(xix) of the Act and subsection 3(7.1) of 
the regulations.
(2) The principal shall ensure that the contractor holds a valid licence as required 
by subsection 29.01(1) of the Act by:
(a) verifying the existence and validity of the contractor’s licence with the 
ministry over which the minister presides; and
(b)	 retaining	a	copy	of	the	verification	obtained	pursuant	to	clause	(a).
17 Aug 2018 SR 48/2018 s10.
Where single amount due in invoice re taxable and non-taxable services
18.9 If a contract for services includes the provision of more than one type of 
service, and some of those services are taxable services and some are exempt from 
the tax imposed by the Act, if an invoice or statement issued by the vendor states a 
single amount due for the combined taxable services and the services exempt from 
tax,	the	full	amount	due	is	subject	to	tax	pursuant	to	subsection	5(3)	of	the	Act.
17 Aug 2018 SR 48/2018 s10.

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PROVINCIAL SALES TAXE-3 REG 1 
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REPEAL AND COMING INTO FORCE
Sask. Reg. 106/80 repealed
19 The Education and Health Tax Regulations, 1980 are repealed.
24 Jan 86 cE-3 Reg 1 s19.
Coming into force
20	 These	regulations	come	into	force	on	the	day	on	which	they	are	filed	with	the	
Registrar of Regulations.
24 Jan 86 cE-3 Reg 1 s20.
Appendix
PART I
Repealed. 2 Aug 91 SR 52/91 s8.
PART II
Form 1
Repealed. 25 Oct 2002 SR 92/2002 s13.
Form 2
Repealed. 25 Oct 2002 SR 92/2002 s13.
Form 3
Repealed. 13 Aug 2010 SR 84/2010 s7.
Form 4
Repealed. 20 Jan 2012 SR 1/2012 s6.

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Table 1
Related Equipment
[Clause 18.61(1)(b)]
1. Equipment related to Drilling Rigs or Service Rigs
(a) iron roughnecks
(b) outriggers
(c) circulating systems (mud pump, mixer and tank) and structures used to house them
(d) centrifuges
(e) blowout prevention systems (blowout preventer and manifold), including the 
system controls and structures used to house them
(f) boilers and structures used to house them
(g) drill pipe and collars
(h) drive systems (top, rotary and pump)
(i) shale shakers and shaker tanks and structures used to house them
(j)	 flare	lines	and	flare	tanks
(k) engine and generator sets that power drilling rigs or service rigs and structures 
used to house them
(l) coring rigs
(m) hydraulic pipe tables
(n) pipe racks
2. Equipment related to Well Servicing
(a) coiled tubing units and the following, when associated with the coiled tubing unit:
(i) tubing reels
(ii)	 injectors
(iii) air compressors
(b) control cabins (permanently attached)
(c) cement pumper trucks
(d) service rig contractor pump trucks
(e) frac pumping units
(f) high volume blenders
(g) acid pumping units
(h) nitrogen pumping units
(i) carbon dioxide pumping units
(j)	 wireline	trucks
(k) slickline units
(l) hot oil units
(m) continuous rod units and endless rod units
(n) swabbing units
(o) snubbing units
(p) flushby units
3. Equipment related to Geophysical Exploration
(a) bolt land air guns
(b) electro-logging units
(c) recording trucks
(d) vibrator trucks
(e) shooting trucks
(f) GPS survey equipment and associated computer software
14 Dec 2018 SR 85/2018 s5; 26 May 2023 SR 
34/2023 s6; 15 Sep 2023 SR 88/2023 s4.

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