1. Skip to navigation
  2. Skip to content
  3. Skip to sidebar

Legal Guide

Currently, a provincial sales tax ("PST"), which is a single incidence sales tax imposed on end-users or consumers of tangible personal property as well as certain services in the province, is imposed in Saskatchewan, Manitoba and Prince Edward Island at rates of 5%, 8% and 7% respectively.

Relief from these taxes is available in certain circumstances. For example, most provinces provide tax exemptions for goods, such as basic groceries, medicines and books. In addition to exemptions for specified goods and services, most provinces also provide exemptions for certain purchases made by identified classes of purchasers, such as production machinery and equipment purchased by manufacturers, and certain purchases made by farmers, diplomats and hospitals. Also, the PST provinces generally provide for PST exemptions in respect of tangible personal property acquired solely for resale or lease, provided certain conditions are met.

The sales tax bases (i.e. what is taxed) and exemptions vary between the PST provinces. Accordingly, each provincial taxation statute needs to be considered separately when determining if a transaction will be subject to PST in any of the PST provinces.

Additional posts from the blog



Canada’s Anti-Spam Law – New Guidance on Offering Apps, Software

by Margot Patterson

CASL also prohibits installing a “computer program” – including an app, widget, software, or other executable data – on a computer system (e.g. computer, device) unless the program is installed with consent and complies with disclosure requirements. The provisions in CASL related to the installation of computer programs will come into force on January 15, 2015.



Environment Canada issues Hydrofluorocarbon reporting requirement

by Nalin Sahni

On April 7, 2014, the Minister of the Environment issued a Notice with respect to hydrofluorocarbons (the “Notice”), pursuant to the Canadian Environmental Protection Act, 1999. The Notice imposes reporting requirements on those who imported, exported, or manufactured certain hydrofluorocarbons (“HFCs”) from 2008 and 2012. A non-exhaustive list of HFCs subject to these reporting requirements can be found in Schedule 1 of the Notice.



“Oh, what a tangled web we weave when first we practice to deceive.”

by Andy Pushalik

In an interesting decision, the Human Rights Tribunal of Ontario has ruled that an employer is not liable for discriminatory and harassing texts sent by a rogue employee to another of its workers.

Privacy Policy | Terms of Use

© 2018 Dentons