The Saskatchewan Ministry of Finance has released this document, dated March 2010, which contains a compilation of the Revenue Division’s interpretations and rulings with respect to Provincial Sales Tax (PST). These interpretations and rulings are meant to assist a taxpayer in understanding how the PST applies to various types of transactions. Note that these rules are not legally binding, and in the case of a conflict, the PST legislation will take precedence.
The province will periodically update this document to incorporate Court decisions, changes in administrative policy or amendments to legislation.
SK PST Rulings – March 2010