地域別税率 Saskatchewan

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Saskatchewan enforces a dual sales tax structure, layering a 6% Provincial Sales Tax (PST) on top of Canada’s federal 5% Goods and Services Tax (GST) for an 11% combined effective rate on telecommunications, streaming services, and digital goods. While the federal GST mandates a CAD 30,000 threshold, the provincial PST requires non-resident digital suppliers to register via the Saskatchewan eTax Services (SETS) portal starting from their very first taxable transaction. Depending on total tax volume, provincial filings run on monthly, quarterly, or annual schedules, with returns and payments strictly due by the 20th day of the month following the reporting period.

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Saskatchewan

Saskatchewan applies a 6% Provincial Sales Tax (PST) on top of the federal 5% GST. Combined effective rate: 11%. Saskatchewan PST applies to telecommunications, audio/video streaming services, and certain digital goods.

政府機関の公式リンク： Canada Revenue Agency

11.00%

電子製品およびサービスのVAT/売上税率

軽減税率の対象となる製品カテゴリ

No reduced rate band for digital services

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

Federal GST: CAD 30,000 annual.

SK PST: businesses making taxable sales must register (no de minimis for non-residents per SK PST rules).

オンライン登録が可能

はい

現地代理人必須

いいえ

登録手続き

Federal GST via CRA online; SK PST via SETS (Saskatchewan eTax Services)

課税対象となるデジタルおよび電子サービスの一覧

Audio/video streaming, telecommunications, digital goods (SK PST)

罰則

Federal: late filing 1% + 0,25%/month.

SK PST: penalties per provincial Revenue and Financial Services Act

登録のしきい値

CAD 30.000 (federal GST); SK PST applies on first taxable sale for non-residents

提出間隔

Federal GST: by revenue tier.

SK PST: monthly, quarterly, or annual by average tax remitted

提出期限

Federal: one month after period end.

SK PST: 20th of month following reporting period

電子請求書の要件

必須ではありません

記録保持

  • 5-6 years per SK PST regulations
  • 6 years federal GST (CRA)

How-To Guides: Saskatchewan Island SaaS VAT

ステップ：1 閾値

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect the federal GST/HST if their sales exceed CAD 30,000 in a 12-month period.

• Provincial (PST): $0 CAD (No threshold). Non-resident vendors of “electronic distribution services” or SaaS must register before the first sale to a Saskatchewan resident.
• Federal (GST): $30,000 CAD over four consecutive quarters for non-residents selling digital services.

ステップ：2 事業登録

Registration is performed via the Saskatchewan Electronic Tax Service (SETS) for PST. Federal GST registration is done through the Canada Revenue Agency (CRA).

ステップ：3 TIN/VAT番号

• PST Number: Issued by the Saskatchewan Ministry of Finance.
• GST/HST Number: Issued by the CRA.

ステップ：1 標準税率

The sales tax rate is:
• PST: 6%
• GST: 5%
• Combined: 11%

ステップ：2 税率計算式

To calculate your tax amounts, please use the following formula:

 

Tax Amount = Net Price X 14%

ステップ：3 リバースチャージ (B2B)

• GST: Applies. Non-resident vendors under the “simplified” regime do not charge GST to B2B customers who provide a valid GST number.
• PST: Generally does not apply to SaaS. In Saskatchewan, PST must be collected from businesses (B2B) on SaaS/computer services unless the buyer is purchasing for resale.

ステップ：1 B2C販売

Collect both 5% GST and 6% PST (total 11%) from private consumers.

ステップ：2 B2B販売

• GST: If the buyer provides a valid GST ID, the seller does not charge GST. The buyer is responsible for self-assessment.
• PST: The seller must charge 6% PST even to business buyers, as SaaS is considered a taxable service for the end-user in Saskatchewan.

ステップ：3 請求書要件

請求書には以下を含める必要があります：

• Supplier legal name and PST/GST numbers.
• Customer name and address.
• Date of invoice/transaction.
• SaaS/サービスの内容。
• Total amount and a breakdown of GST and PST charged separately.
• Currency (if not CAD, the exchange rate used).

ステップ：1 申告期間

Taxes are filed monthly, quarterly, or annually (determined by the Ministry of Finance based on sales volume).

ステップ：2 申告期限

• Electronic: Last day of the month following the period.
• Paper: 20th of the month following the period.

ステップ：3 提出

• PST: Filed via SETS (Saskatchewan Electronic Tax Service). Payments via EFT, wire, or online banking.
• GST: Filed via CRA My Business Account.

ステップ：4 記録保持

Tax records should be kept for a minimum of 6 years from the end of the latest year to which they relate.

PayPro Globalソリューション：簡素化された登録と税務代理

Navigating Saskatchewan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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