October 5, 2022
Effective October 1, 2022 the Provincial Sales Tax (PST) of six per cent (6%) will be expanded to include the total charge for taxable admissions, entertainment, and certain recreation in relation to a place or facility, or a seminar, activity, or event in Saskatchewan.
PST will be collected on admission fees, participation fees, activity fees, membership fees, and administration and service fees. This includes sporting events, concerts, museums, movies, and green fees at golf courses. The Goods and Services Tax (GST) is not collected in such scenarios.
With these changes, the Government of Saskatchewan follows through on their Spring Budget announcement of expanding its PST.
Businesses and organisations selling taxable admissions, entertainment, and recreation in or relating to Saskatchewan are now required to become registered with the Ministry of Finance as Licensed Vendor. This includes businesses operating inside and outside Saskatchewan and any marketplace facilitator selling taxable admissions, entertainment, and recreation through an online platform.
For businesses and organisations looking to register as a Licensed Vendor, please contact 1-800-667-6102 or by email to sasktaxinfo@gov.sk.ca. Please note that an existing registered consumer number is required.
The Government of Saskatchewan has amended The Minimum Wage Regulations increasing the provinces minimum wage for 2022 to 2024. Effective October 1, 2022, the minimum wage increased to $13 per hour from $11.81 per hour.
On October 1, 2023, minimum wage will increase to $14 per hour and on October 1, 2024, it will increase to $15 per hour. Employers are encouraged to update their employment contracts and company handbooks to reflect the change.
Following the final adjustment in 2024, the minimum wage will return to the previous process where it is calculated using an indexation formula.
There are a number of employees who will not be impacted by the amendments—including farming, ranching or market garden labourers. A full list can be found here.
Additional Reading