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saskatchewan.ca 
Information Notice 
 
 
  IN 2025-02 
  Issued: March 2025 
    
 
 
PROVINCIAL SALES TAX REBATE FOR NEW HOME CONSTRUCTION 
HOME BUILDER GUIDELINES 
 
 
This notice has been prepared to assist the home builder in understanding changes to the Provincial 
Sales Tax (PST) Rebate for New Home Construction program as a result of the 2025-26 Budget. It is a 
general guide and not a substitute for the legislation. 
 
The changes outlined below allow for continuation of the program, ensuring its availability for future 
new home construction and providing long-term support for eligible homeowners. 
 
END DATE FOR PROGRAM REMOVED 
 
The end date for the PST Rebate for New Home Construction program has been removed. This results 
in the following changes: 
 
• The previous possession date deadline of March 31, 2026, for the expanded program is removed. 
• The previous application deadline of March 31, 2027, for the expanded program is removed. 
Applications for the rebate must be submitted and received by our office within four years of the 
possession date. 
• The previous possession date deadline of March 31, 2024, for the original program is removed. 
Possession dates on or after April 1, 2023 are now included in the eligibility criteria. 
• The previous application deadline of March 31, 2024, for the original program is also removed. 
Applications for the original program must be submitted and received by our office within four 
years of the possession date. 
 
Please see Information Bulletin PST-75, PST Rebate for New Home Construction for detailed eligibility 
criteria.   
 
ELIMINATION OF BUILDERS CLAIMING REBATE ON RETURN 
 
Effective June 1, 2025, when the rebate is assigned to the builder, the builder is no longer permitted 
to report and submit only the net amount of PST collected from the purchaser on their PST return to 
the Ministry of Finance (Finance). The following are guidelines when implementing this change: 
 
• For homes with possession dates before June 1, 2025, builders may still report and submit only 
the net amount of PST collected from the purchaser. This is subject to audit verification. 
• For homes with possession dates on or after June 1, 2025, builders are required to report and 
submit the full 6% PST calculated on the total price of the newly-constructed home. Builders may 
still imbed the PST rebate in their contracts to the purchaser, through an assignment to builder, but 
are no longer permitted to report only the net amount of PST collected on their PST return form. 
Failure to report and submit the full tax amount on the return may result in re-assessment of 
the rebate and penalties and interest could apply. 
 
 
Information Notice

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 saskatchewan.ca 
 
• Finance’s application form, with supporting documentation, must continue to be completed and 
submitted for all rebate claims. We are unable to accept applications and documentation that are 
uploaded as attachments to the builder’s tax returns. Providing all required documents have been 
submitted to Finance and the application is approved, the rebate amount will be paid directly to 
the builder by direct deposit. 
 
UPDATED APPLICATION FORM 
 
The current builder-built application form for the PST Rebate for New Home Construction has been 
revised to incorporate the recent changes and to clarify the following items: 
 
• Includes separate sections for the builder and purchaser information. 
• The builder is now required to sign the form when the rebate is being claimed by either the 
purchaser or the builder. This ensures both the purchaser and the builder are aware of who is 
claiming the rebate. 
• There are no changes to the requirement for the purchaser to complete the Assignment to the 
Builder section of Finance’s form when the rebate is being assigned to the builder. When an 
assignment to the builder has been made, the builder should either pay the rebate amount to the 
purchaser or credit the amount against the PST collected on the total price to the purchaser. 
• When the rebate is assigned to the builder, the builder must continue to complete and submit the 
application form and sign the Builder Application Declaration. 
• An initial Direct Deposit Payment Request form must be completed in order to receive payment of 
the rebate, and resubmitted for any changes to the information on the form. 
 
For further information, please see Information Bulletin PST-75, PST Rebate for New Home Construction. 
 
 
FOR FURTHER INFORMATION 
 
Write: Ministry of Finance Telephone: Toll Free 1-800-667-6102 
Revenue Division  Regina    306-787-6645 
PO Box 200 
REGINA SK  S4P 2Z6 Email: sasktaxinfo@gov.sk.ca 
  
Internet:  Tax bulletins, forms and information are available at saskatchewan.ca/business-taxes. 
 
 Government website: Saskatchewan.ca
