Saskatchewan Changes PST Registration Requirements for Non-Residents

Saskatchewan retroactively changed the registration requirements for non-residents of the province through an amendment to the definition “vendor” in subsection 3(1.1) of the Provincial Sales Tax Act, effective April 1, 2017. In addition to the existing requirement on non-resident suppliers selling tangible personal property at a retail sale in the province, this amendment, which received Royal Assent on May 30, 2018, also includes suppliers selling taxable services at a retail sale in the province for the use or consumption by residents in the province. 

The consequences of this change have been recently publicized due to the PST now appearing on invoices for taxable services provided by notable non-residents, such as Netflix. If your organization provides taxable services at a retail sale to residents in Saskatchewan, consideration should be made on whether registration is required to comply with the tax laws in the province.

Saskatchewan updated Information Notice 2017-20 “Non-Resident Vendors – Provincial Sales Tax (PST) Registration” and Information Bulletin PST-5, “General Information,” for these changes.