The province of Saskatchewan has recently updated this bulletin to clarify the criteria for exemption from provincial sales tax for aircraft and related repairs and parts. New and used personal use aircraft that are registered under the Aeronautics Act (Canada) for commercial purposes to transport passengers or freight for a fee qualify for the exemption. This exemption applies to both resident and non-resident aircraft. Repair parts, lubricants, installation and repair labour may also be acquired exempt of tax for qualifying aircraft.
Saskatchewan Information Bulletin PST-56, “Information on the Taxation of Aircraft”
Tax Development Apr 18, 2009