The Saskatchewan Ministry of Finance has revised this document, dated November 2012, which contains a compilation of the Revenue Division’s interpretations and rulings with respect to Provincial Sales Tax (PST).
This document was first published in March 2010, and largely remains unchanged from the previous version. Any additions or updates to individual rulings reflect Court decisions, changes in administrative policy or amendments to legislation, and have been notated with the date of the change.
These interpretations and rulings are meant to assist a taxpayer in understanding and applying PST in a set of similar circumstances. Note that these rulings are not legally binding, and in the case of a conflict, the PST legislation will take precedence.
SK PST Rulings – November 2012