News and Insights

Saskatchewan Updates PST Bulletin for Motor Dealers and Leasing Companies

Tax Development Dec 23, 2019

The Government of Saskatchewan has updated Information Bulletin PST-18, “Motor Dealers and Leasing Companies” to:

  • Clarify how PST applies on trade-ins involving cashback or any other monetary reimbursement;
  • Provide a situation where a manufacturer’s cash bonus or rebate could be deducted from the selling price of a vehicle prior to calculating the PST;
  • Provide additional examples of taxable and exempt rental charges and fees;
  • Update the wording for the Status Indian and Indian Band Exempt Motor Vehicle Sales Certificate;
  • Highlight the documentary requirements necessary for out-of-province dealers to purchase vehicles exempt for resale; and
  • Include a link to the bulletin explaining the taxation of used goods.