News and Insights

Saskatchewan Updates Information for Engineering, Geoscience, and Architecture Businesses

Tax Development Sep 22, 2020

Saskatchewan has extensively revised Information Bulletin PST-65, “Information for Businesses Providing Engineering, Geoscience, and Architecture Services,” to clarify the application of Provincial Sales Tax (PST) to contract administration, construction management, commissioning, and certain other services provided by engineers, geoscientists, and architects.

Contract administration and commissioning services are not subject to PST when they are not part of construction or construction management services. Construction management services are generally subject to PST.

The updated bulletin also includes several new definitions and specific sections to explain the application of PST in situations involving sub-consultants, design/build projects, the design of tangible personal property, computer services, and seismic data processing and geoscience services.