News and Insights

Exemptions from Saskatchewan PST on Admissions and Entertainment Announced

Tax Development Sep 08, 2022

Admissions, entertainment, and recreation will be subject to Provincial Sales Tax (PST) in Saskatchewan, effective October 1, 2022.  However, even before the taxation of admissions and entertainment begins, the province has announced changes to the rules.

While various events, shows, conferences, memberships, and other recreational activities will be subject to PST, the province recently announced (as part of an “Affordability Plan”) that certain recreational fees and charges will remain exempt, including those related to:

  • Gym and fitness club memberships or fitness activities, such as yoga, pilates, cross-fit, and personal training;
  • Instruction or supervision of individuals in a recreational or athletic class, such as art, music, dance, acting, photography, cooking, and sports lessons; and
  • League or club memberships for sporting activities (e.g., golf, curling, hockey, tennis, bowling, basketball, soccer, etc.) by individuals under 18 who participate (including as part of a team) in a round, game, or match.

While the first two exemptions apply to participants of all ages and include pay-as-you-go charges for access to fitness or learning facilities in recreation centres, the latter exemption is only available for activities provided to individuals under 18.  Fees related to sporting activities (other than fitness activities) for individuals aged 18 and over will generally be subject to tax.

These exemptions are in addition to those previously announced for non-profit organization or school-organized recreational programs for individuals 14 and under, certain charity-related fundraising events, and public sector body events featuring unpaid participants (all of which mirror exemptions in place for GST/HST purposes).

Further details on the application of PST to admissions and entertainment in Saskatchewan can be found in Information Bulletin PST-76, Admissions, Entertainment and Recreation, which provides numerous examples of both taxable and exempt recreational activities, as well as information on the PST treatment of promotional tickets given away for free and the rental of real property or equipment in relation to a recreational activity.  Information Notice IN 2022-01, Provincial Sales Tax on Admissions, Entertainment and Recreation, has also been updated to reflect the above noted changes.

For more information about the potential impact of this upcoming change, please contact the Ryan TaxDirect® line at TaxDirect@ryan.com or 1.800.667.1600.