New PST for admission and entertainment charges in Saskatchewan: Businesses need to be prepared

9 juin 2022 | Thomas Ghag

( Disponible en anglais seulement )

Going to see your favourite band play or sports team compete is about to cost more in Saskatchewan. With the release of the 2022-2023 Saskatchewan Provincial Budget, it was announced that the Province’s provincial sales tax (“PST”) would be expanded to include admission and entertainment charges.

Businesses and non-profit organizations in the entertainment and recreation industries may need to start collecting and remitting PST on these new taxable sales. Those who may not currently be registered for PST will now be required to become registered as a licenced vendor.

Expanding the scope of what is taxable in Saskatchewan

Effective October 1, 2022, PST will apply to an “admission to a place of amusement” in or relating to Saskatchewan. This includes, among other things:

  • admissions to sporting/athletic events, concerts, shows, movie theatres, museums, rodeos and trade shows;
  • gym fees and memberships;
  • golf courses, curling and other sports fees and memberships;
  • hunting, fishing and tour guide fees; and
  • park entry fees.

The PST will be charged in addition to the federal GST already charged for such admissions.


Admissions that would be exempt for GST purposes are also exempt for PST purposes. Some examples include:

  • admissions to school, university or minor league sports and amateur theatre productions where the events are put on by a public sector body (being a government, charity, non-profit organization, municipality, university, public college, school authority, or hospital authority) and do not feature paid participants;
  • fees for recreational programs such as hockey, dance or music where the activities are provided by a school or non-profit organization for those 14 years of age and under; and
  • fundraising events where part of the cost of admission can reasonably be considered a donation to charity.

According to Saskatchewan Finance Minister Donna Harpauer, “the new rules do not apply to small town rodeos or events… this is going to be bigger concert events, your Roughrider tickets. It’s your larger events”. However, it is the author’s view that the new rules do not draw a clear distinction between the size of an activity and PST may apply to admissions to smaller events.

This is a great time for businesses, particularly in the non‑profit sector, to review whether the sale of their admissions may be exempt from GST and thus exempt from PST.


Businesses and non‑profit organizations selling taxable admissions to a place of amusement in or relating to Saskatchewan will now be required to register to collect and remit PST. This includes businesses and non‑profit organizations operating inside and outside of Saskatchewan and marketplace facilitators selling taxable admissions to places of amusement through their online platforms.

Businesses that qualify as “small suppliers” for GST purposes are not required to collect PST on admission, entertainment or recreation charges. However, such businesses must still collect PST on any other taxable sales and must pay PST on taxable goods and services acquired for their own use.

What businesses and non-profit organizations need to do

Businesses and non-profit organizations with sales in Saskatchewan may need to revamp their internal systems and procedures to begin collecting and remitting PST on these newly taxable sales. This may include registering to collect and remit PST for the first time. If you would like to discuss the tax implications of how these new rules may affect your business or organization, please contact a member of the Miller Thomson LLP Sales, Commodity, and Indirect Tax team.

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