--- oa_review_kit: v1 guide_slug: sk-pst guide_version: sk-pst@2026-05-27T06:35:28.090Z archetype: other --- # Review kit: SK PST Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/sk-pst/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("SK PST", slug `sk-pst`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last one of these you did for a real client, start to finish. What did you open first, and why that order? 2. [intake_questions] A new client sits down for this work. What are your first five questions before you touch a number? 3. [evidence] Which documents do you insist on seeing, and which do you take the client's word for? 4. [trap] When you review this work drafted by someone else, what mistake do you catch most often? 5. [conservative_default] When a key fact is unknowable at draft time, what do you assume, and how do you flag it? 6. [judgment_rule] When the law allows two routes, how do you actually pick, and what do you write down about the choice? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through the actual submission: the portal steps, the order things must happen in, what locks, what you can't undo. 9. [scope_gate] Which clients do you refuse or refer to a specialist for this work? What makes you stop? 10. [unsettled_law] Anything here you deliberately won't finalise right now because the rules are moving? 11. [handback_protocol] What exactly do you hand over at the end? What's in your working paper? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: sk-pst guide_version: sk-pst@2026-05-27T06:35:28.090Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: sk-pst description: Use this skill for Saskatchewan Provincial Sales Tax — 6% non-harmonized sales tax. Triggers "Saskatchewan PST", "SK PST 6%", "SETS Saskatchewan", "Saskatchewan eTaxBC equivalent", "SK PST online sales". jurisdiction: CA domain: international tax_year: 2025 --- # sk-pst ## Saskatchewan — Provincial Sales Tax (PST) — Skill v1.0 ## 1. Quick reference **Quick reference table** | Item | Value | | --- | --- | | Standard PST rate | **6%** | | Liquor consumption tax | 10% | | Tobacco tax | Specific per-unit rates (not ad valorem) | | Passenger vehicle PST | 6% (with valuation rules for used vehicles) | | Registration threshold | **None** — any business making taxable retail sales in SK must register | | Federal GST also applies | Yes — 5% GST + 6% PST = effective 11% on most taxable supplies | | Administering body | Saskatchewan Ministry of Finance, Revenue Division | | Filing portal | **SETS** — Saskatchewan eTax Services | | Legal basis | *The Provincial Sales Tax Act* (Saskatchewan), and regulations thereunder | Saskatchewan is a **non-harmonized** PST jurisdiction (alongside BC and Manitoba). It is **not** part of the HST system. PST stacks on top of GST and is calculated on the GST-exclusive price of the supply. ## 2. Required inputs + refusal catalogue ### Required inputs Before preparing or advising on a SK PST return / position, collect: 1. **Vendor permit number** (PST account number issued by SK Ministry of Finance). 2. **Filing frequency** (monthly / quarterly / annually) as assigned at registration. 3. **Reporting period** (start and end dates). 4. **Gross sales** for the period, broken down by: - Taxable tangible personal property (TPP) sold to SK customers - Taxable services rendered in SK (lawn care, telecom, accommodation, legal/accounting, computer services, etc.) - Insurance contracts subject to PST - Exempt sales (groceries, prescription drugs, children's clothing, agricultural inputs, residential rent) - Out-of-province sales (no SK PST — but watch for nexus into BC/MB/QC) 5. **PST collected** during the period. 6. **PST self-assessed** on taxable goods/services purchased without PST charged (e.g., out-of-province purchases for own use in SK). 7. **Commission** entitlement (vendors may retain a small collection commission — confirm current rate via SETS portal). 8. **Bad debt write-offs** for which PST was previously remitted. 9. **Refunds / credits** to customers during the period. ### Refusal catalogue (route elsewhere) - **R-SK-1** — Quebec QST or any other provincial sales tax (route to `qc-qst`, `bc-pst`, `mb-rst`). _(R-SK-1)_ - **R-SK-2** — Federal GST/HST mechanics (route to `canada-gst-hst`). _(R-SK-2)_ - **R-SK-3** — Liquor, tobacco, fuel, cannabis-specific commodity taxes (route to dedicated commodity-tax skills; this skill mentions liquor 10% only for rate awareness). _(R-SK-3)_ - **R-SK-4** — Real-property transactions (PST does not apply to real property itself; PST applies to **services** to real property such as construction materials and certain contractor services — handle with care and route complex construction contract questions to a credentialed SK practitioner). _(R-SK-4)_ - **R-SK-5** — Indigenous tax exemptions on reserve land — fact-specific, route to a credentialed practitioner. _(R-SK-5)_ - **R-SK-6** — Insurance premium tax (a separate tax administered by Finance — not the PST on insurance contracts; do not conflate). _(R-SK-6)_ - **R-SK-7** — Audit defence, voluntary disclosure, ruling requests — these require credentialed reviewer signoff. _(R-SK-7)_ - **R-SK-8** — Pre-2017 reporting periods — rules expanded materially in 2017 and again 2018–2022; this skill is scoped to current law for 2025. _(R-SK-8)_ ## 3. Rate **Rate table** | Category | Rate | Notes | | --- | --- | --- | | **Standard PST** | 6% | Applies to taxable TPP, listed services, and insurance contracts | | **Liquor consumption tax** | 10% | Replaced the previous 10% Liquor Consumption Tax structure; applied in lieu of standard PST on beverage alcohol | | **Tobacco tax** | Specific (per cigarette / per gram) | Not ad valorem; refer to current Ministry rate schedule | | **Passenger vehicles** | 6% | Used vehicles have valuation rules (greater of purchase price or Red Book / Black Book value, subject to thresholds) | - **PST base and combined burden** — PST applies on the GST-exclusive consideration. Effective combined burden on a typical taxable supply: 5% GST + 6% PST = 11%. ## 4. Registration ### Who must register - **Who must register** — A person must hold a Vendor's Licence (PST registration) if they: Regularly make retail sales of taxable goods or services in Saskatchewan, OR Are an out-of-province seller meeting the economic nexus tests (see §6), OR Operate as a contractor consuming taxable goods in SK, OR Provide taxable services in SK (lawn care, computer services, accommodation, legal, accounting, etc.). - **Registration threshold** — None CAD (Unlike the federal GST $30,000 small-supplier threshold, SK PST registration is required from the first dollar of taxable sales in SK.) ### How to register - **How to register** — Register via the SETS portal (Saskatchewan eTax Services) at sets.saskatchewan.ca. A vendor permit number is issued; this must appear on invoices where PST is charged. ### Casual / one-off sellers - **Casual sellers** — A taxpayer who makes only a single isolated sale (e.g., private sale of a used personal item) generally is not required to register. The buyer may, however, owe PST self-assessed on the purchase (e.g., used-vehicle PST collected at registration with SGI). ## 5. Taxable supplies Saskatchewan's PST base is broader than BC's or Manitoba's following the 2017 and 2018–2022 expansions. ### Taxable - **Taxable items list** — Tangible personal property sold for consumption in SK (default rule — all TPP is taxable unless specifically exempt). Listed taxable services, including (non-exhaustive): Lawn care, snow removal, landscaping; Telecommunication services (including streaming and digital subscriptions — expanded 2022); Accommodation (hotels, short-term rentals); Legal services; Accounting and bookkeeping services; Computer services and software (including SaaS — expanded 2017); Engineering, architectural, and surveying services; Repair and installation services to TPP and to certain real property; Veterinary services for non-livestock animals; Dry cleaning and laundry; Credit reporting and collection services. Insurance contracts (most general insurance — life and health insurance are excluded; agricultural insurance and certain specified contracts have exemptions). Admissions to places of amusement (where applicable). ### Self-assessment - **Self-assessment rule** — Where a SK resident or business purchases taxable goods or services from an out-of-province vendor that did not charge SK PST, the purchaser must self-assess and remit PST on its next return. ## 6. Online platforms / out-of-province sellers Saskatchewan has had economic nexus rules since 2018, expanded materially in 2020. ### Who is caught - **Who is caught** — Electronic distribution platforms (marketplaces) facilitating sales to SK customers. Online accommodation platforms (e.g., short-term rental marketplaces). Out-of-province sellers of TPP or taxable services to SK customers where the seller makes retail sales for consumption in SK. ### Threshold - **Nexus threshold** — None — no dollar safe harbour CAD (The test is whether the seller is causing taxable goods/services to enter SK for consumption. A pattern of regular sales triggers the duty to register and collect.) ### Practical implication - **Practical implication** — A non-Canadian or non-SK e-commerce seller shipping into SK should register for a SK Vendor's Licence as soon as it is clear sales into SK are regular. Marketplace facilitators are generally responsible for collecting PST on third-party seller transactions on their platform. ## 7. Exemptions - **PST does not apply to** — Basic groceries (aligned conceptually with the GST zero-rating list, but defined under SK law). Prescription drugs and many medical devices. Children's clothing and footwear (subject to size / specification rules). Agricultural inputs — most farm machinery, fertilizer, seed, feed for livestock, and qualifying farm-use goods. Used goods sold privately between individuals (not in the course of business) — but PST may be self-assessed at registration (e.g., used vehicles via SGI). Residential rent and most residential real property transactions. Books (printed books with an ISBN — subject to current rules). Direct agents consumed in manufacturing (incorporated into the final product). Goods purchased for resale by a registered vendor providing a valid PST number to the supplier. Goods shipped out of province by the seller to a non-SK destination. - **Exemption certificate requirement** — Exemption certificates / declarations must generally be obtained and retained for vendors not charging PST on exempt sales. ## 8. Filing ### Portal - **Portal** — SETS — Saskatchewan eTax Services (sets.saskatchewan.ca). All registered vendors must file electronically via SETS unless granted an exemption. ### Frequency **Filing frequency table** | Annual PST collected | Filing frequency | | --- | --- | | > $7,200 / year (approx.) | Monthly | | $1,200 – $7,200 / year (approx.) | Quarterly | | < $1,200 / year (approx.) | Annually | *Confirm current thresholds on SETS — the Ministry adjusts these from time to time.* ### Due dates - **Due dates** — Returns and payment are due by the 20th day of the month following the reporting period end. ### Vendor commission - **Vendor commission** — Vendors that file and pay on time may retain a small commission (a percentage of PST collected, capped per return). Verify the current commission rate and cap on the SETS portal as part of any return preparation. ### Penalties - **Penalties** — Late filing and late payment attract penalties and interest. Persistent non-compliance can result in licence revocation and director liability for unremitted PST. ## 9. Coordination with federal GST - **Non-harmonized coordination** — Saskatchewan is non-harmonized: 5% federal GST and 6% provincial PST apply separately and are both calculated on the GST-exclusive sale price. ### Worked rate example - **Worked rate example** — Sale price (PST/GST exclusive): $100.00 - GST 5%: $5.00 - PST 6%: $6.00 - Total to customer: $111.00 Note: SK PST is not calculated on top of GST (no tax-on-tax). The two taxes are parallel, both applied to the base price. ### Input tax credits / refunds - **ITC comparison** — GST: Registered businesses recover input GST via ITCs on the GST34 federal return. PST: There is no general input tax credit mechanism. PST is a true retail sales tax — businesses generally pay PST on their inputs as a final cost, except where a specific exemption applies (resale, direct agents in manufacturing, qualifying farm inputs, etc.). This is a major contrast with GST/HST and is the single most common error among first-time SK PST advisors: do not assume PST paid on business inputs is recoverable. It generally is not. ## 10. Worked example — Regina e-commerce with SK + national customers Prairie Threads Inc., a Regina-based online clothing retailer, in Q2 2025: - Sells children's clothing $40,000 (national mix) — assume $5,000 to SK customers, $35,000 elsewhere in Canada. - Sells adult clothing $60,000 — assume $10,000 to SK customers, $50,000 elsewhere in Canada. - Sells SaaS subscriptions to an inventory-tracking app $20,000 — assume $3,000 to SK customers, $17,000 elsewhere (mostly AB). - Purchases $2,000 of office supplies from an Alberta vendor with no PST charged. - Purchases $4,000 of packaging materials from a SK wholesaler — packaging is consumed in the business (not resold separately). **SK PST analysis table** | Item | Amount | Taxable in SK? | PST collected | | --- | --- | --- | --- | | Children's clothing to SK customers | $5,000 | **Exempt** (children's clothing exemption) | $0 | | Children's clothing to non-SK customers | $35,000 | Out of province — no SK PST | $0 | | Adult clothing to SK customers | $10,000 | Taxable @ 6% | **$600** | | Adult clothing to non-SK customers | $50,000 | Out of province — no SK PST (check destination PST) | $0 | | SaaS to SK customers | $3,000 | Taxable @ 6% (computer services / telecom services expansion) | **$180** | | SaaS to non-SK customers | $17,000 | Out of province — no SK PST | $0 | **Self-assessment.** Alberta office supplies $2,000 purchased without PST and consumed in SK → self-assess **$120** SK PST. **Inputs not recoverable.** The $4,000 packaging materials purchased from the SK wholesaler — PST of $240 was charged at the till. **No ITC mechanism** — this is a final cost (unless the packaging is incorporated into and sold with the product, in which case the "direct agent" / packaging exemption may apply; check current Ministry guidance and obtain a resale declaration). **Q2 return summary (PST only)** | Line | Amount | | --- | --- | | PST collected on sales | $780 | | PST self-assessed | $120 | | **Total PST payable** | **$900** | | Less: vendor commission (if eligible) | (small amount per SETS schedule) | | Net remittance | ~$900 | **Federal GST.** Separately, Prairie Threads files a GST34 reporting GST collected on adult clothing nationally (children's clothing is GST zero-rated), and claims ITCs on GST paid on inputs. ## 11. Conservative defaults - **Conservative defaults list** — When the facts are unclear, default conservatively: 1. When in doubt, register. SK has no dollar threshold; any pattern of regular SK sales argues for registration. A late registration is more painful than an early one. 2. When in doubt, charge PST. The expanded services base (post-2017 / 2022) means software, telecom, accommodation, and many professional services are taxable. If you cannot find a clear exemption, default to taxable. 3. When in doubt, self-assess. Out-of-province purchases consumed in SK without PST charged → self-assess on the next return. 4. Do not assume an input credit. Unlike GST, PST paid on business inputs is generally a final cost. Only claim a resale or direct-agent exemption where you have documentation supporting it. 5. Get a fresh rate confirmation from SETS before filing — rates and thresholds (especially filing-frequency cutoffs and vendor commission) are adjusted periodically. 6. Route complex construction, real property, indigenous, and audit-defence issues to a credentialed SK practitioner (refusals R-SK-4, R-SK-5, R-SK-7). 7. Document exemption claims — retain customer declarations, PST resale numbers, and shipping documentation for at least the statutory record-retention period. ## 12. Sources - *The Provincial Sales Tax Act*, Saskatchewan (RSS 1978, c P-34.1, as amended) — primary legislation. - *The Provincial Sales Tax Regulations* — regulations under the PST Act. - **Saskatchewan Ministry of Finance, Revenue Division** — administrative bulletins ("Information Bulletins") and notices, especially: - Bulletins on taxable services (post-2017 expansion) - Bulletins on electronic distribution platforms and out-of-province sellers (2018, 2020 amendments) - Bulletin on exemption certificates and resale documentation - **SETS — Saskatchewan eTax Services portal**: sets.saskatchewan.ca — current filing, registration, rate schedules, vendor commission, and filing-frequency thresholds. - *Government of Saskatchewan — Finance — Taxes — Provincial Sales Tax* policy pages. **Verification status.** `verified_by: pending` — this skill must be reviewed and signed off by a Saskatchewan-credentialed practitioner before being relied upon for a client engagement. Conservative defaults are applied throughout, but rates, thresholds, and the scope of taxable services are subject to legislative and administrative change; always reconcile against the current SETS portal and Ministry bulletins at the time of filing. ## Talk to a verified accountant This skill is a tool, not an engagement. Every taxpayer's situation is different, and the rules in the skill may not match your specific facts. To speak with one of the licensed accountants who verifies skills for your jurisdiction — **no liability on either side until you and the accountant sign a formal engagement letter** — book a free 30-minute call: **→ [Book a call](https://calendly.com/openaccountants-info/30min)** We'll route you to the named verifier covering your country or state. You can also see the full list of verified accountants at [openaccountants.com/network](https://openaccountants.com/network).