News and Insights

Saskatchewan Updates Bulletin on Sales to First Nations

Tax Development Aug 08, 2017

Saskatchewan has updated Information Bulletin PST-63, “Information Regarding Sales to First Nations Individuals and Organizations”, to account for recent changes presented in Saskatchewan’s 2017 budget, including taxing services to real property and insurance contracts.  The bulletin now states that services to real property are exempt from PST when the service is performed on a reserve and is invoiced to a status Indian, Indian band, or non-commercial, band-empowered entity.  In addition, a section on insurance contracts was added to outline the exemption available for contracts in relation to property situated on a reserve or in respect of a status Indian who is ordinarily resident on a reserve.