Saskatchewan Sales Tax Calculator

Saskatchewan PST and GST: the combined rate explained

In Saskatchewan you pay 6% PST and 5% GST, both on the pre-tax price, so most taxable purchases cost 11% more than the shelf price. The Ministry of Finance's bulletin PST-5 says "the Goods and Services Tax (GST) is excluded in calculating the amount of PST payable". The PST is never charged on the GST.

PST-5 also allows a shortcut. Vendors may charge a single 11% rate if the receipt shows it is made up of 6% PST and 5% GST, and their records track each tax separately.

Reverse Saskatchewan sales tax, and the GST-included rate

To strip both taxes from a Saskatchewan total, divide by 1.11. A $277.50 receipt is $250.00 before tax, with $12.50 GST and $15.00 PST. If the item is PST-exempt (a book or basic groceries), divide by 1.05 instead.

Some sellers quote prices that already include GST. For those, PST-5 says to calculate PST at 5.71% of the GST-included price. That rate is 6% ÷ 1.05, and it gives the same tax as 6% on the pre-GST price. On a $105.00 GST-included price, the PST is $6.00. The receipt must still show the rate as 6%, not 5.71%.

What Saskatchewan PST applies to, and what is exempt

Saskatchewan's PST base is wider than Manitoba's. The 2017–18 provincial budget removed several exemptions. From April 1, 2017, restaurant meals, snack foods and children's clothing became taxable. PST was extended to insurance premiums due on or after July 1, 2017. Contracts to repair or renovate real property became taxable on the full contract price. The budget kept PST off basic groceries, heating fuels, residential electricity, prescription drugs and reading materials.

Bulletin PST-2 lists the everyday items. Exempt: basic groceries, baby food, cloth and disposable diapers, prescription drugs, books, magazines and audiobooks, feminine hygiene products, crutches and canes, and orthopaedic braces. Taxable: candy, carbonated and fruit-flavoured drinks, single-serve sweet baked goods (fewer than six), vitamins and dietary supplements, non-prescription painkillers, adult and children's clothing and footwear, baby clothing and blankets, and cleaning products. PST-2 notes that food follows GST treatment, so if GST applies to a food product, PST does too.

• Restaurant meals. Prepared food and non-alcoholic drinks pay PST (PST-33). Alcohol served in a bar or restaurant pays Liquor Consumption Tax of 10% instead of PST, so a $30.00 bottle of wine carries $3.00 LCT plus GST.
• Tips. Optional tips shown separately are not taxed. Mandatory gratuities added by the restaurant are part of the price and pay PST. A separately charged delivery fee on takeout is not taxed (PST-33).
• Used goods. New and used goods are both taxable. When a business sells a used asset (other than a vehicle) to an individual for personal use, the first $300 of each item is exempt. A $450.00 used table is taxed on $150.00. Used vehicles are taxed on the full price (PST-5).

Who needs a Saskatchewan PST vendor licence

PST-5 requires every business operating or making retail sales in Saskatchewan to register for a PST number, unless it qualifies as a small trader. Saskatchewan has no $30,000 exemption like the GST. The small-trader rule is narrow. It covers home-based makers and service providers whose annual sales are under $10,000, who sell only from their home to non-commercial customers, and who pay PST on their equipment and supplies. Selling at a farmers' market or through an online marketplace takes you out of the exception.

Food vendors face a stricter rule. PST-2 says the GST small supplier rules "do not apply" for taxable food and drink, so a food truck or bake-sale business below $30,000 still needs a vendor licence. Businesses outside Saskatchewan that deliver taxable goods, software or services to Saskatchewan customers must also be licensed. Marketplace facilitators and online accommodation platforms collect PST for their sellers.

• Filing frequency is set by the PST you remit in a year: monthly above $12,000, quarterly from $4,800 to $12,000, and annually below $4,800 (PST-5).
• Returns filed and paid electronically through Saskatchewan eTax Services (SETS) are due on the last day of the month after the period. Paper returns are due on the 20th. A nil return is still required when there is no tax to report.
• For GST, the CRA's small supplier test applies: register once taxable sales pass $30,000 in a quarter or over four consecutive quarters.

Common Saskatchewan PST mistakes

Shoppers moving from Manitoba or Ontario often expect children's clothing to be tax-free. In Saskatchewan it has paid the full 11% since April 1, 2017. Businesses also tend to get these wrong:

• Applying 6% to a price that already includes GST. That overcharges the customer. Use 5.71% on GST-included prices.
• Skipping self-assessment. If you buy taxable goods from an unlicensed out-of-province seller, PST-5 requires you to pay the PST yourself to the Ministry of Finance.
• Treating a craft-fair or market stall as a small trader. The exception only covers sales made from your home.
• Charging PST on liquor in a restaurant. Alcohol pays Liquor Consumption Tax instead.