Saskatchewan Issues Notice on E-commerce PST Registration

Saskatchewan has issued Information Notice 2020-08, “Electronic Distribution Platforms, Online Accommodation Platforms, and Marketplace Facilitators,” which advises that operators are required to be registered for Saskatchewan Provincial Sales Tax (PST) where they provide the following taxable supplies:

• Electronic distribution services that are delivered, streamed, or accessed through an electronic distribution platform; and
• Accommodation services, and any associated or incidental services, that are delivered or accessed via an online accommodation platform, including all transaction, processing, and administration services.  

Accommodation service providers and marketplace sellers that make retail sales through an online accommodation platform or a marketplace facilitator are not required to be licensed as a vendor to collect and remit Saskatchewan PST if the operator of the online accommodation platform or marketplace facilitator is licensed to and collects the tax.

The following bulletins and information notices have been updated to reflect this change in policy:

• Information Notice 2017-20, “Non-Resident Vendors – PST Registration”
• Information Bulletin PST-31, “Tourist Outfitters, Vacation Farms, and Bed and Breakfast Facilities”
• Information Bulletin PST-47, “Information for Vendors Providing Accommodation Services”
• Information Bulletin PST-5, “General Information”