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Learn how recent PST changes could impact your business or farming operation.


PST Changes for Businesses

On October 1, 2022, the Provincial Sales Tax (PST) of six per cent (6%) expanded to include the total charge for taxable admissions and entertainment charges.

PST now applies to sporting events, concerts, museums, movies, fairs, gym memberships, and green fees at golf courses.

A limited number of activities are excluded from the tax change including school athletic events, amateur theatre productions, and recreational programs. Specific conditions apply.

If you are a non profit or charitable organization special provisions apply, and you should discuss these with your accountant prior to applying for your PST vendor number.

Are you a business impacted by this change?

Businesses impacted by the tax change who are selling taxable admissions, entertainment, and recreation are required to register with the Ministry of Finance as a Licensed Vendor. Businesses can register by contacting 1-800-667-6102 or by email to sasktaxinfo@gov.sk.ca.


PST Changes for Agriculture Producers

PST exemption for farmers
Effective April 1, 2022, certain farm equipment and services are PST exempt. The following property services and farm production equipment are exempt from PST:

  • prefabricated windbreaker panels for use in the protection and handling of livestock
  • insulators for electrified livestock fences
  • certain farm equipment attached to a registered vehicle
  • on-farm dugout excavation and trenching (in specific circumstances related to farming)
  • water storage tanks used in spraying or irrigating crops
  • storage tanks for weed control chemicals, insecticides, fungicides, herbicides and liquid fertilizer
  • adjuvants that improve their efficacy or application
  • portable seed cleaners used on-farm by farmers in preparing their crop for storage or market (farmers in the business of seed cleaning must pay PST on their seed cleaning equipment)
  • farm tractors


PST for farm construction

PST applies to most real property work completed for farmers since the rules changed in April 2017. Any work done to roads, the farm yard, residences, quansets, barns, etc. are subject to tax on the total contract amount.

There are a few exemptions to real property work for farmers which have been expanded in recent years, most of which are listed in PST Bulletin 12 – Services to Real Property. Prior to the effective date of the following, aside from the first bullet point, these real property services would have been taxable since the rule changes to real property took place:

  • Effective April 1, 2017: Services that are a primary farming activity, including land clearing, land levelling, land reclamation or other services provided to a farmer for the purpose of either expanding cultivated acreage to grow crops or expanding the land available to animals for forage or grazing. Tree and brush clearing unrelated to expanding land to be used for a primary farming activity is taxable.
  • Effective April 1, 2020: Labour for the installation of exempt farm equipment incorporated into real property (expanded in PST Bulletin 16 – Farm Implement and Supply Dealers)
  • Effective April 1, 2022: On-farm trenching services provided to a farmer for the purpose of electrifying grain bins, or for the purpose of installing pipe for irrigation of crops or watering of livestock.
  • Effective April 1, 2022: On-farm dugout excavation services provided to a farmer for the purpose of spraying, irrigation of crops, or watering of livestock.

SETS Saskatchewan
PST Bulletin -76 on Admissions, Entertainment and Recreation
Information Notice IN 2022-04 PST on Farm Equipment, Supplies and Services
PST Bulletin 12 – Services to Real Property
PST Bulletin 16 – Farm Implement and Supply Dealers

Stark & Marsh offers accounting, tax, audit, consulting, and financial planning services to farm and business owners in southern Saskatchewan. We specialize in helping farm and business owners navigate through tax complexity, improve profitability, manage cash flow, establish business value, prepare for transition, and ensure your personal financial situation is effectively planned and managed.

If you have any questions regarding PST and how it may impact your personal situation, please complete the form below and a member of our team will be in touch with you.

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