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Saskatchewan — New PST rules for e-commerce platforms

Saskatchewan — New PST rules for e-commerce platforms

Taxpayers operating e-commerce platforms may have to register and collect Saskatchewan PST.


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Certain taxpayers who operate e-commerce platforms may be required to register for and collect Saskatchewan's 6% provincial sales tax (PST). The province is introducing new rules that may be effective retroactively to January 1, 2020, and could affect those who operate e-commerce platforms located inside or outside Saskatchewan. A bill with the enabling legislation was tabled on June 17, 2020 (but is not yet enacted). Under the new rules, operators of e-commerce platforms and online accommodation platforms may be required to register as "vendors" under the PST rules. This new legislation seems to be intended as a "clarification" that non-registered, non-resident businesses that operate e-commerce platforms must register and collect PST on the sales generated through their platforms in the province of Saskatchewan.

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