News and Insights

Saskatchewan Issues Information Notice for Charitable and Non-Profit Concession Sales

Tax Development Jan 03, 2018

Saskatchewan issued Information Notice IN 2017-21, “Provincial Sales Tax and Concession Sales”, to clarify the exemption conditions, for Saskatchewan PST purposes, related to concession sales of food and beverages by charitable and non-profit organizations.

An enhanced exemption applies where the concession is:

  • operated by a charity or non-profit organization to fund community programs;
  • staffed by volunteers, and does not publically advertise;
  • not licensed to serve alcohol;
  • paying Saskatchewan PST on all food and beverages acquired for sale;
  • not selling at an event where similar goods are sold by other vendors; and
  • not providing catering services. 

Additional information is also available in Information Bulletin PST-33, “Information for Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages.”