Saskatchewan Updates Information on Exemptions for the Mining Industry

Saskatchewan recently updated Information Notice 2020-04, “New PST Exemption for Drilling Services and Downhole Servicing and Repairs,” to clarify that the PST exemption, effective December 1, 2019, for downhole servicing and repair services only applies when these services are directly related to:

• The drilling of helium or other non-hydrocarbon gas wells; or
• An exempt drilling service related to exploration hole drilling and specified mine site drilling for hard rock, potash, and coal (as listed in the publication).

In this publication’s first version, the exemption for these services appeared to be much broader in application.