The province of Saskatchewan has revised this bulletin to reflect a recent change to the exemption for children’s clothing and footwear. Effective November 15, 2011, the exemption has been expanded to include purchases of adult-sized clothing and footwear made for youth age 17 and under. Previously, the exemption applied to clothing and footwear purchased for youth 14 and under.
Vendors will continue to be required to maintain a record of the sale of adult sized items under the terms of this program by completing a signed copy of the Exemption Certificate (see attachment to the bulletin). The vendor must retain this record for audit purposes, as it serves as verification that the purchase is for a qualified person. However, records are not required for the purchase of tax exempt child-sized items within the following size ranges:
- children’s clothing in sizes up to and including girls’ Canada Standard Size 16 and boys’ Canada Standard Size 20;
- girls’ and boys’ sizes small, medium and large;
- shirts – neck size up to and including 14 ½ ;
- hose – sizes up to and including girls’ size 10, boys’ size 10 ½;
- hats – sizes up to and including girls’ size 22 and boys size 7 1/8;
- gloves – sizes up to and including girls’ and boys’ size 7;
- children’s footwear in sizes up to and including girls’ and boys’ size 6; and
- where the sizes are in metric, the exemption applies to the metric equivalent of the sizes indicated above.