Saskatchewan (“SK”) made changes to the Provincial Sales Tax (“PST”) rulings document by updating the following four sections:
- 12.6 - Freight Charges On Partially Tax Paid Equipment, which refers to the taxes payable on freight charges incurred to bring equipment, vehicles or tools into the province;
- 23.2 - Dietary Tablets, Powders and Liquids, explaining the products that are taxable and non-taxable in this particular category;
- 124.0 - Commercial Building Cleaning Services, addressing the taxability of restoration and cleaning services, odour control, mold restoration and post-construction clean up; and
- 131.0 - Taxes Payable by Other Governments which explains when governments are taxed on their purchases.
In addition, Information Bulletin PST-58, “Information on the Taxation of Used Goods”, has been updated with additional details on the application of tax to the sale of used goods under various situations, including:
- Business assets, including:
- sale of used assets and trade-in implications;
- sale of assets when a business ceases operations; and
- transfer of assets between closely related parties;
- Trade-in allowances;
- Personal and farm use goods;
- Rental of used goods; and
- Vehicles, including privately used vehicle purchases.