PST Workshop | An information session about the upcoming PST changes | September 7 at 10:30 AM | Zoom Online

The Provincial government announced in March that PST will apply to some admissions, recreation, and entertainment charges effective October 1, 2022. There have been a lot of questions about what exactly is taxable and what is not.

This upcoming webinar, from Sask Sport, will help non-profits and charities in Saskatchewan better understand existing GST and PST rules.  

Representatives from Virtus Group will be on-hand to discuss how sales tax will be applied to some admissions, entertainment and recreation activities effective Oct. 1, as well as the specific exemptions announced on Aug. 23. 

Time permitting, this session will include a Q&A period.  

This webinar is open, at no cost, to all community and provincial sport, culture and recreation organizations. All staff and volunteers involved in administrative activities are encouraged to attend.  

Additional Information about PST Changes  
Information Bulletin from Ministry of Finance  

Changes to taxable sales 

  • Admissions to sporting/athletic events, concerts, movies, museums, fairs, trade shows, casinos, bingo halls, park entry, etc. will now be taxable.
  • Membership fees, gym fees and other fees for recreational programs provided to anyone over the age of 14 will now be taxable.
  • These new PST rules only apply to amounts collected on and after October 1, 2022, no matter when the actual event is.

Exemptions

  • Admissions to school or minor league sports where 90 per cent of the athletes are not paid.
  • Memberships, admissions and fees for recreational programs for children 14-years-old and under, or to those who are underprivileged or have a disability.
  • Admission to an AGM.
  • Fundraising events where part of the cost of admission can be donated to a charity.
  • Admission to facilities if the maximum amount charged is $1.00 or less.

Small Supplier Rules

  • Under the CRA’s GST rules, they provide an exemption for small organizations that have annual taxable sales under $50,000. This is called a “small supplier”.
  • If you are exempt from charging GST, you will most likely be exempt from charging PST (under PST-76 only).
  • Once you have taxable sales over $50,000 in the last year (Four consecutive quarters), you are no longer deemed to be a small supplier and have 29 days to register with the CRA to collect GST.

Information reprinted with permission from Sask Sport.