Saskatchewan Updates Bulletins on Services to Real Property

On June 30, 2017, Saskatchewan Finance released updates to Information Bulletins PST-12 “Information for Businesses Providing Services to Real Property”, and PST-38 “Information For Non-Resident Real Property and Service Contractors”, to clarify the taxation of services related to real property, in light of the changes announced in the provincial budget on March 22.  Effective April 1, 2017, services to real property are taxable for Saskatchewan PST purposes.

The revised bulletins outline the rules relating to the collection and remittance of tax, and provide information for builders of residential or commercial premises in regards to what is included in the purchase price when calculating PST.

In addition, the bulletins provide general information on which equipment, materials and consumables are exempt from PST, as well as exemptions for services to real property.