News & Insights

Saskatchewan Issues Information Notice on Land Development and Construction Transition Rules

Tax Development May 04, 2017

The Saskatchewan government has issued Information Notice IN 2017-17, “Land Development and Residential and Commercial Construction - Application of PST and Transition Rules”, to outline how PST applies to the supply of residential and commercial construction services, effective April 1, 2017.  The document addresses the transition rules and how PST applies to written agreements, and residential and commercial buildings under construction before April 1, 2017.  Included in the appendix are several examples of the transition rules and the applicable PST rules.

During the transition period, the government will maintain a project registry for land developers, builders and contractors.  The project registry will allow developers to provide confirmation to contractors and subcontractors of the application of PST under the old rules for a registered project.