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OC 608/2018 - The Provincial Sales Tax (Miscellaneous) Amendment Regulations, 2018 (Minister of Finance)
Description:

Title: The Provincial Sales Tax (Miscellaneous) Amendment Regulations, 2018

Minister: Minister of Finance

Summary: (1) Subject to subsection (2), these regulations come into force on the day on which they are filed with the Registrar of Regulations, but are retroactive and are deemed to have been in force on and from April 1, 2017.

(2) Section 3 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 17, 2018.

These regulations will amend RRS E-3 Reg 1 to:

  • implement a new Provincial Sales Tax (PST) exemption for all oil and gas drilling and service rigs and related capital equipment used in Saskatchewan; and
  • provide clarification that the PST is to be applied to both medical and non-medical cannabis, and that only properly licensed cannabis growers, who are compliant with legislation, are eligible for farming related PST exemptions.
See: The Provincial Sales Tax Act, section 44





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