Saskatchewan Sales Tax (GST + PST) Guide (2026)
Saskatchewan adds a 6% PST to the 5% federal GST, for 11% combined. PST registration applies to taxable sellers of any size, not just those above a threshold.
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Key Takeaways
Saskatchewan combines the 5% federal GST with a 6% provincial sales tax (PST) for a combined 11%, filed as two separate returns. Register for GST at CAD $30,000 in taxable revenue over four quarters; any business making retail sales into Saskatchewan (including out-of-province and marketplace sellers) must hold a PST vendor license with no minimum threshold. Basic groceries and prescription drugs are zero-rated or exempt; SaaS is generally taxable since Saskatchewan PST applies to software and many digital services.
Taxability Snapshot
SaaS
Taxable
Groceries
Exempt
Sales Tax Rates
Saskatchewan layers the 5% federal GST and a 6% provincial sales tax (PST) for a combined 11%. The CRA administers the GST and the Saskatchewan Ministry of Finance administers the PST, so businesses file two returns.
Component | Rate | Scope |
|---|---|---|
Federal GST | 5% | Canada-wide |
Saskatchewan PST | 6% | Saskatchewan |
Combined | 11% | Saskatchewan |
Registration & nexus threshold
Saskatchewan has two registration triggers rather than US-style economic nexus. Register for GST/HST with the CRA once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters [1]. Any business making retail sales in Saskatchewan must be licensed as a PST vendor, including out-of-province and online sellers, marketplace facilitators, and electronic distribution platform operators, with no dollar minimum [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
GST follows the CRA schedule (monthly, quarterly, or annual), due one month after the period for monthly and quarterly filers. Saskatchewan PST filed and paid electronically through SETS is due the last day of the month following the reporting period (the 20th for paper filing).
Exemptions
Basic groceries and prescription drugs are zero-rated for GST and exempt from Saskatchewan PST. Saskatchewan PST applies to software and many digital services, so SaaS is generally taxable in Saskatchewan in addition to the federal GST.
Resale & Exemption Certificates
Saskatchewan lets a business buy goods for resale without PST by quoting its vendor's licence number to the supplier, recorded on the invoice [3]. The GST paid on business inputs is recovered through input tax credits, but PST paid is not recoverable [5]. Basic groceries, prescription drugs, and reading materials are also PST-exempt [3].
Penalties
Late GST carries the CRA penalty (1% of the amount owing plus 25% of that per month, up to 12 months, plus interest). Late Saskatchewan PST carries its own provincial penalty plus interest.
Audits & Appeals
The CRA audits the GST portion; dispute a GST assessment by filing a Notice of Objection (Form GST159) within 90 days, then appeal to the Tax Court of Canada [7]. The Saskatchewan Ministry of Finance audits the PST; assessments, objections, and appeals follow its Information Bulletin GENERAL-2 [6].
Sources
[1] Canada Revenue Agency — When to register for and charge GST/HST ($30,000 threshold)
[2] Canada Revenue Agency — GST/HST for digital economy businesses
[3] Government of Saskatchewan — PST-5 (rate 6%, registration, exempt goods)
[4] Government of Saskatchewan — PST-7 (computer hardware, software, and SaaS)
[5] Canada Revenue Agency — Type of supply (zero-rated groceries, input tax credits)
[6] Government of Saskatchewan — PST audits and appeals (Bulletin GENERAL-2)
Verified July 2026 against Canada Revenue Agency and Government of Saskatchewan guidance.
Frequently asked questions
Saskatchewan charges 5% GST plus 6% PST, for a combined 11%.
GST at CAD $30,000 over four consecutive quarters; Saskatchewan PST has no small-supplier exemption, so any taxable seller into the province must register.
Yes. Saskatchewan PST applies to software and many digital services, so SaaS is generally taxable on top of the federal GST.
No. Any business making taxable retail sales into Saskatchewan must register for PST, including out-of-province and online sellers.
GST follows the CRA schedule (one month after the period); Saskatchewan PST filed via SETS is due the last day of the following month (the 20th for paper returns).
No. Saskatchewan uses separate GST and PST rather than a harmonized HST, so businesses file two returns.
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