News and Insights

Saskatchewan Announces Exemption for Non-Prescription Drugs Used to Treat Life-Threatening Conditions

Tax Development Jan 03, 2018

Saskatchewan has updated Information Bulletin PST-42, “Information for Vendors of Medical Equipment and Supplies”, and released Information Notice IN 2017-22, “Naloxone and other non-prescription drugs used to treat life-threatening conditions”, to clarify that effective immediately all non-prescription drugs used for life-threatening conditions listed in the Excise Tax Act (“ETA”) are exempt of Saskatchewan PST.

This PST exemption applies to non-prescription drugs specified in, Schedule VI, Part I, paragraph 2(e) of the ETA, including Naloxone and other drugs used to treat life-threatening conditions outside of hospital settings.