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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.

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