Get paid · Saskatchewan PST
Saskatchewan PST for contractors
General information for Saskatchewan and Alberta, checked November 14, 2026. It isn't tax, legal or accounting advice. Your situation may differ, so confirm with CRA, the Ministry of Finance or an accountant before you rely on it.
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If you do construction, excavation, repair or similar work on land or buildings in Saskatchewan, you need a PST vendor's licence. You charge 6% PST on the whole bill (labour, materials, trucking, everything except the GST) and show it on its own line.
Subcontractors working for a licensed contractor don't charge PST, as long as that contractor gives you their vendor's licence number and you write it on your invoice.
What counts as "services to real property"
PST-12 defines it as construction, alteration, repair, erection, demolition, remodelling or improvement of land or a building or structure on land, plus any other service in relation to real property. Real property means land, buildings and anything permanently attached to them, such as fences, underground sprinklers, furnaces and plumbing. Very heavy production machinery that's permanently installed can also count. (PST-12, sections C and D)
What you charge PST on
The total charge to the customer: labour, materials, transportation, insurance, permits, service fees, and any other tax, levy or duty, except the GST. PST must be a separate line on the invoice. (PST-12, section C)
| Example: basement dig for a homeowner, SK | Amount |
|---|---|
| Excavation, 16 h | $2,400.00 |
| Trucking and disposal | $900.00 |
| Subtotal | $3,300.00 |
| GST 5% (if registered) | $165.00 |
| PST 6% (on the subtotal, not on the GST) | $198.00 |
| Total | $3,663.00 |
Timing: PST is collected on the invoice and remitted by your return due date, even if the customer hasn't paid yet. On progress payments, PST is due on the earlier of the day the payment is made or the day it's due. On holdbacks, it's the earlier of the day the holdback is paid or the day the holdback period expires. (PST-12, section B)
If you rent your equipment out, even occasionally and even when you're not also doing real-property work, you must charge 6% PST on the rental. Using your machine to provide a service is not an equipment rental — in that case you charge PST on the service, if it's taxable, and you still pay PST when you buy or lease the machine. (PST-12, section O; checked November 14, 2026)
Subcontractors: when you don't charge PST
You don't collect PST on services you provide to a contractor who is a licensed vendor buying your service for resale. The contractor must indicate it's buying the service for resale, quote their vendor's licence number to you, and you must write that number on your invoice. (PST-12, section H)
If you don't have a licence number to record, charge PST. You can check a business's licence on the province's online PST registry, linked from PST-12.
What you pay PST on yourself
- Your equipment, tools and consumables. You can't use your vendor's licence to buy these tax-free. That includes all equipment and hand tools, blades and bits, abrasives, cords, gloves, safety glasses, coveralls, tarps and blankets. If the seller doesn't charge PST, you self-assess it on your return. (PST-12, section F)
- Rented and leased equipment. PST applies. Cranes and scaffolding are handled differently. See PST-72. (PST-12, section F)
- Contract materials that become part of the job (for example fasteners, or lumber used for forms on one contract) can be bought PST-exempt by quoting your licence number. (PST-12, section E)
Services that are exempt (when billed separately)
These are exempt only when they're provided and billed separately, not as part of a taxable real-property job. You still pay PST on the equipment, materials and consumables you use. Selected examples from PST-12, section L:
- Snow clearing and snow removal
- Removing garbage or debris from land, if it doesn't alter the land and isn't part of a taxable job such as landscaping or demolition
- Primary farming services: land clearing, levelling or reclamation for a farmer, to expand cropland or forage
- On-farm trenching to electrify grain bins or lay pipe for irrigation or livestock water (from April 1, 2022)
- On-farm dugout excavation for spraying, irrigation or livestock water (from April 1, 2022)
- Pumping out septic tanks; routine cleaning of grease traps and oil collection drains
The bulletin's list is longer and has conditions. Read section L of PST-12 before you rely on an exemption.
Alberta (non-resident) contractors working in Saskatchewan
Non-resident contractors using equipment or other goods on a Saskatchewan contract must either post a guarantee bond or cash deposit of 6% of the total contract, or get a clearance letter from the Ministry of Finance. The principal is advised to hold back 6% until it sees one, because the principal can be liable for unpaid tax. (PST-12, section Q; details in PST-38)
Oilfield work: petroleum drilling and well-servicing contractors have their own bulletin, PST-13, which this page doesn't cover. Check it, or ask the Ministry of Finance.
Keep it straight in your books
Each invoice needs GST and PST on separate lines. Before you pay for QuickBooks Online, FreshBooks or Wave, use the free trial or free plan to confirm it shows both lines the way you need. (We haven't tested this hands-on in each app yet.) Compare the three apps.
Sources (checked November 14, 2026)
- Government of Saskatchewan, Information Bulletin PST-12, Services to Real Property (revised July 2024), PDF
- Government of Saskatchewan: Provincial Sales Tax (6%)
- Information Bulletin PST-38, Non-Resident Real Property and Service Contractors (revised July 2024), PDF
- CRA: GST/HST and PST rates by province
General information summarizing a government bulletin. The bulletin itself says it isn't a substitute for the legislation. Not tax advice.