News and Insights

Saskatchewan Issues Notice on Registration Requirements for Non-Resident Vendors

Tax Development Jun 29, 2015

Late last month, the Ministry of Finance issued an Information Notice on the registration requirements for vendors that are non-residents of Saskatchewan.  These requirements are very similar to those that are already in place in British Columbia and Manitoba, but have not yet been added to any of the Saskatchewan Provincial Sales Tax bulletins.

The Information Notice, “Non-Resident Vendors – Provincial Sales Tax (PST) Registration” states that vendors located outside Saskatchewan who sell or lease taxable goods in the province should register to collect PST if all of the below conditions are met:

  • The vendor solicits customers in Saskatchewan, either directly or through an agent, by advertising or any other means (person, telephone, mail, email, fax, posters, television) that is targeted towards customers in the province;
  • The vendor accepts an order that originates from a customer location in the province to purchase or lease taxable goods from a seller or agent located in or out of Saskatchewan;
  • The goods are intended to be acquired by the customer for consumption or use in Saskatchewan and not for resale; and
  • The vendor arranges for the goods to be delivered to the customer located in Saskatchewan, either directly or by way of common carrier.