Saskatchewan Updates Non-Resident Vendor Registration Information

The Government of Saskatchewan has updated Information Notice 2017-20 “Non-Resident Vendors – Provincial Sales Tax (PST) Registration” and Information Bulletin PST-5, “General Information” to clarify that non-resident suppliers making retail sales of tangible personal property (i.e., goods), leased goods made available to customers in the province, services and insurance are required to register for, collect and remit Saskatchewan PST on taxable supplies made in the province. In addition, the province highlights that non-resident real property contractors are required to register regardless of whether their supplies are taxable or exempt when supplied to their customers.