New and Updated Information for Contractors in Saskatchewan

Saskatchewan has issued a Notice entitled “Provincial Sales Tax and Invoicing for Real Property Supply and Install Contracts” to clarify that contractors are responsible for paying or self-assessing PST on the cost of all materials and equipment used to complete a real property contract – there is no option to collect tax from customers instead.

The province has also revised Bulletin PST-12, "Information for Contractors", with updates to the sections on registration, invoicing and bonding. The updated bulletin also provides more detail on sub-contractors and service contractors, as well as contractors who make retail sales.