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Tuesday, March 19, 2019
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OC 10/2012 - The Provincial Sales Tax Amendment Regulations, 2012 (Minister of Finance)
Description:

Title: The Provincial Sales Tax Amendment Regulations, 2012

Minister: Minister of Finance

Summary: Coming into force:

  • subject to subsections (2) to (7), these regulations come into force on the day on which they are filed with the Registrar of Regulations;
  • subsection 3(1) of these regulations comes into force on the day on which these regulations are filed with the Registrar of Regulations but is retroactive and is deemed to have been in force on and from June 21, 2006;
  • subsection 3(2) of these regulations comes into force on the day on which these regulations are filed with the Registrar of Regulations but is retroactive and is deemed to have been in force on and from March 30, 2000;
  • subsections 4(1) to (5) of these regulations come into force on the day on which these regulations are filed with the Registrar of Regulations but are retroactive and are deemed to have been in force on and from January 1, 2004;
  • clause 5(a) and section 6 of these regulations come into force on the day on which these regulations are filed with the Registrar of Regulations but are retroactive and are deemed to have been in force on and from November 15, 2011;
  • clause 5(b) of these regulations comes into force on the day on which these regulations are filed with the Registrar of Regulations but is retroactive and is deemed to have been in force on and from May 12, 2007;
  • clause 5(c) of these regulations comes into force on the day on which these regulations are filed with the Registrar of Regulations but is retroactive and is deemed to have been in force on and from October 25, 2002;
  • clause 5(d) of these regulations comes into force on the day on which these regulations are filed with the Registrar of Regulations but is retroactive and is deemed to have been in force on and from July 1, 2006.
These regulations will amend RRS E-3 Reg 1 to:
  • enact the expanded PTS exemption for children’s clothing and footwear that was announced during the recent election campaign;
  • address a decision of the Board of Revenue Commissioners that may jeopardize PST revenue;
  • support administrative practices being challenged by recent class action lawsuits; and
  • make housekeeping amendments.
See: The Provincial Sales Tax Act, section 44





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