Help › Legal › Charge tax rightly
Charge tax rightly
Showing Saskatchewan. Select your province in settings.
Saskatchewan stands fully covered: its own filings and guidance stand in the books beside the federal ones.
Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence.
Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence. Binds: Every Canadian seller; the PST notes bind sellers in BC.
The law’s own words
“Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.”
Excise Tax Act, s. 221(1) · Read it at Justice Laws · Verified 2026-11-07
“… every person who collects an amount as or on account of tax under Division II is deemed, for all purposes and despite any security interest in the amount, to hold the amount in trust for Her Majesty in right of Canada, separate and apart from the property of the person … until the amount is remitted to the Receiver General …”
Excise Tax Act, s. 222(1) · Read it at Justice Laws · Verified 2026-11-06
Saskatchewan kept its own sales tax beside the federal GST: the PST, at six per cent. A business operating or selling at retail in the province registers for a PST number, keeps complete records, and files the province’s own return on the province’s own clock. Binds: Saskatchewan businesses under The Provincial Sales Tax Act; the bulletin is Saskatchewan Ministry of Finance, PST-5.
The law’s own words
“PST is a six per cent sales tax that applies to taxable goods and services and insurance contracts consumed or used in Saskatchewan.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements · Read it at Saskatchewan.ca · Verified 2026-11-08
“All businesses operating or making retail sales in Saskatchewan are required to be registered with a PST number, with the exception of businesses qualifying as small traders …”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements · Read it at Saskatchewan.ca · Verified 2026-11-08
“Licensed vendors and registered consumers are required to keep complete records of all business transactions. Records must not be destroyed unless permission from Finance has been obtained. Records that are at least six years old may be destroyed without obtaining permission.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements, s. H · Read it at Saskatchewan.ca · Verified 2026-11-11
“The due date for PST returns filed and paid electronically is the last day of the month following the end of the reporting period.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements, s. I · Read it at Saskatchewan.ca · Verified 2026-11-11
“The due date for non-electronic filing (e.g. paper filing) of returns and payments, is the 20th day of the month following the end of the reporting period.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements, s. I · Read it at Saskatchewan.ca · Verified 2026-11-11
The Provincial Sales Tax Act (Saskatchewan) — Saskatchewan Ministry of Finance, PST-5, sections H and I
“Licensed vendors and registered consumers are required to keep complete records of all business transactions. Records must not be destroyed unless permission from Finance has been obtained. Records that are at least six years old may be destroyed without obtaining permission.” “The due date for PST returns filed and paid electronically is the last day of the month following the end of the reporting period.” “The due date for non-electronic filing (e.g. paper filing) of returns and payments, is the 20th day of the month following the end of the reporting period.”
Source: Saskatchewan Ministry of Finance, Information Bulletin PST-5, Registration and Reporting Requirements, ss. H, I (revised July 2025) · Checked 2026-11-11