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Canada Saskatchewan PST digital services January 2019

Saskatchewan is introducing its regional sales tax, Provincial Sales Tax (PST) on digital or electronic services provided by non-resident providers from 1 January 2019. Saskatchewan will also make facilitating marketplaces liable to collecting PST for their third-party sellers of digital services. This will come into effect from 1 January 2020. This will include home and other accommodation sharing websites.

PST is currently 6%, and is charged in addition to the federal Goods and Services Tax. Canada’s federal government will impose its 5% Goods and Services Tax from 1 July 2021.

e-services subject to PST

The following services will be liable to PST from 2019:

  • e-books and periodicals;
  • app’s;
  • streaming or download media;
  • SaaS services;
  • e-learning;
  • online gaming;
  • dating websites; and
  • membership to online associations.

Update – other provinces has since followed suite, including:

British Columbia PST April 2021. Manitoba 7% PST December 2021 

Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers.

North America VAT on digital services

Comments (click for details) Rate Implementation Date Threshold Comments
Canada 5% Jul 2021 C$30,000
Canada British Columbia 7% Apr 2021 C$10,000
Canada Manitoba 7% Dec 2021 B2C; accommodation sharing
Canada Quebec 9.98% Jan 2019 C$30,000
Canada Saskatchewan 6% Jan 2019 Nil for non-residents
Mexico 16% Jun 2020 Nil
United States Up to 10% 2018+ Varies by state

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