Complimentary Admissions Exempt from Provincial Sales Tax



January 25, 2023 

On January 25, 2023 Order in Council (17/2023) was made amending the Provincial Sales Tax Regulations under The Provincial Sales Tax Act. The amendments to the regulations are deemed to be in force, retroactively, back to October 1, 2022.

The amendments include adding to section 17.9 which deal with exemptions on complimentary admission regarding places of amusement, the following:

17.91(1) A vendor who provides a person with a complimentary admission with respect to a place of amusement within the meaning of section 5.91 of the Act, including the provision by way of promotional distribution, is, subject to subsection (2):

(a) exempt from liability to collect the tax that would otherwise be payable with respect to that admission had it been sold for consideration at a retail sale; and

(b) deemed for the purposes of subsection 5(5) of the Act not to have used or consumed that admission.

(2) The exemption described in clause (1)(a) only applies if the vendor maintains a record of the complimentary admissions provided by the vendor.

(3) No tangible personal property or taxable service is exempt from the tax imposed by the Act by reason of the fact that the tangible personal property or taxable service is provided alongside a complimentary admission mentioned in subsection (1)”.

The Provincial Sales Tax Regulations were formerly known as The Education and Health Tax Regulations, 1986. The title of these regulations was changed by SR 92/2002.

The Provincial Sales Tax Act is an Act for the imposition and collection of taxes on consumers and users of tangible personal property and certain services.

Provincial Sales Tax (PST) in Saskatchewan is a six per cent sales tax that applies to taxable goods and services consumed or used in Saskatchewan. It applies to goods and services purchased in the province as well as goods and services imported for consumption or use in Saskatchewan. New and used goods are subject to tax.

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