Collecting and Remitting PST

You must report and remit to the Ministry any PST you charge, whether or not you have actually collected it from your customer. You must remit all PST charged within a reporting period no later than the 20th day of the month following the end of the reporting period. For example, if you are reporting for a period ending June 30, you must file your return and remit the PST charged in that period no later than July 20.

Your reporting frequency will be determined at the time of registration based on how much PST you are estimated to collect per reporting period on sales and leases in Saskatchewan. Reporting periods may be monthly, quarterly, or annually.

If you’ve signed up for a SETS account, you’ll receive an email from the ministry when your return(s) are ready instead of a paper return. You can log in to SETS 24/7 to complete the report and pay process. This is the easiest and fastest way to file your return(s) and pay your taxes.

If you report and pay tax in person or by mail, you will receive a paper return from the ministry when it’s time to file and pay your taxes. If you don’t receive your return in time, you can complete a blank form.

You may file your tax returns and make payments online, through a participating financial institution, by mail or in person.

You must file a tax return even if you have no PST to report during the reporting period. In such a case, you would enter “NIL” in the appropriate space on the form.

PST is not remitted out of the firm’s trust account; it should be transferred to your general account (along with the fees associated with the client matter if they have been properly billed). PST is then paid from your general account.