When is the Saskatchewan PST return due?

If you file and pay electronically, through SETS or your bank, by the last day of the month after the reporting period. Paper returns and non-electronic payments are due earlier, on the 20th of the month after the period. If the due date falls on a weekend or statutory holiday, it moves to the next business day.

How often do I file Saskatchewan PST?

It depends on the PST you remit in a year: annually if it's under $4,800, quarterly from $4,800 to $12,000, and monthly over $12,000. You can ask to file more often through a service request in SETS. Most small online sellers file annually or quarterly.

Do I have to file a Saskatchewan PST return with no sales?

Yes. A return must be completed for every reporting period. If there's no tax to report, file a nil return: enter your total sales in Box A, or zero if you had none, and zero in Boxes B, C and D.

What is the penalty for filing a Saskatchewan PST return late?

Since 1 October 2024, $50 for each return not filed by the due date, and a penalty of 10% of the tax for late payment, with no maximum. Interest at prime plus 3% runs from the date the tax was due. A $100 penalty also applies to returns not filed in the required way or missing required lines.

Do I report GST on my Saskatchewan PST return?

No. PST and GST are separate. The Saskatchewan PST return covers only the 6% PST, and Box A sales exclude GST. Your 5% GST, and any HST on orders to other provinces, goes on your GST/HST return to the Canada Revenue Agency.

Can I pay Saskatchewan PST online?

Yes. After filing in SETS you can choose Make a Payment Now to pay by electronic funds transfer, or pay through personal or business online banking or by wire transfer. Paper filers can mail a cheque payable to the Minister of Finance or pay at a bank teller, but then the earlier 20th-of-the-month deadline applies.

How to File a Saskatchewan PST Return on SETS

Short answer: you file a Saskatchewan PST return with the Ministry of Finance, separately from your GST/HST return. File and pay online through SETS (Saskatchewan Electronic Tax Service) and it’s due on the last day of the month after the period. Paper filers have until only the 20th. Most small sellers file annually (PST under $4,800 a year) or quarterly. On the return you report your sales, the 6% PST you collected, and PST on things you bought tax-free for your own use. File even when it’s zero.

This guide is for businesses that already hold a Saskatchewan PST vendor licence. Not sure you need one? Read Saskatchewan PST: rates and registration first.

Your Saskatchewan PST filing deadline

The ministry sets your filing frequency from the PST you remit in a calendar year:

PST remitted per year	You file	Due if you file and pay online	Due if you file or pay on paper
Under $4,800	Annually	31 January of the next year	20 January
$4,800 to $12,000	Quarterly	Last day of the month after each quarter	20th of the month after each quarter
Over $12,000	Monthly	Last day of the next month	20th of the next month

Example from the ministry: a November 2024 return was due 31 December 2024 online, or 20 December 2024 on paper.
Weekends and holidays: a due date on a weekend or statutory holiday moves to the next business day.
Received, not sent: returns and payments must reach the ministry by the due date.
Want to file more often? Submit a service request in SETS.

In sales terms, $4,800 of PST is $80,000 of taxable sales delivered in Saskatchewan a year ($4,800 ÷ 6%).

How to file on SETS, step by step

Sign in to SETS as a registered user, or sign up from the SETS homepage. SETS also lets you file without signing in.
Pull your Saskatchewan numbers from Shopify, WooCommerce or your accounting software: the period’s sales, and the PST charged on orders delivered to Saskatchewan. Sales through Etsy, Amazon and other marketplaces that collected PST for you stay out of Box B.
Start the return. Choose File a Return, then pick your tax client, account, form type, return type, filing method and filing period, and select Next.
Fill in Boxes A to C (see what goes on the return), then select Calculate. The Submit button only appears after you calculate. SETS signs you out after 30 minutes of inactivity, so use Save and Exit if you need to stop.
Review the summary, accept the declaration by selecting Yes, and submit.
Pay. On the confirmation screen, choose Make a Payment Now to pay by electronic funds transfer, or pay through your online banking or by wire transfer. Print or save the confirmation.

Paper filing is still allowed: mail the return form with a cheque payable to the Minister of Finance to Ministry of Finance, Revenue Division, PO Box 200, Regina SK S4P 2Z6, or pay at a bank teller. The deadline is then the 20th, and a $100 penalty applies if your account is required to file electronically.

What goes on the return

Box	What it is	What to enter
A	Total sales	All taxable and non-taxable sales in the period, as in your sales records, excluding GST and PST
B	Net tax collected	PST collected, minus credits: PST refunded on returned or cancelled sales, PST you paid on items bought for resale, bad debts written off. Can’t go below zero
C	Consumption tax	6% on goods and services you took from inventory or bought for your own use without paying PST, for example from a supplier outside Saskatchewan. Based on the cost including freight, not the GST
D	Net tax payable	B + C
E	Balance owing	Pre-filled from your account
F	Net amount payable	D + E
G	Remittance enclosed	What you’re paying

Keep the documents behind every credit you take in Box B. Your GST and any HST go on your separate GST/HST return to the CRA.

Goods and digital products: what to include

PST is 6% on taxable goods and services used in Saskatchewan. For the most common online products sold to customers there:

What you sell to a Saskatchewan customer	PST	Notes
Physical goods, including adult and children’s clothing	6%	Saskatchewan doesn’t exempt children’s clothing
Basic groceries, prescription drugs	0%
Printed books, e-books and audiobooks	0%	Books with no advertising, published for educational, technical, cultural or literary purposes. Audiobooks since 1 April 2022
Software and apps (downloaded)	6%	Including licences and updates
SaaS, PaaS, IaaS and web hosting	6%	Resident and out-of-province providers collect it, generally when the billing address is in Saskatchewan
Music, podcasts and other content through a digital platform	6%	Electronic distribution services are taxable
PDF patterns, printables and digital art	Likely 6%	No ruling for downloads specifically, but patterns, posters and pictures are on the ministry’s taxable list, and data delivered electronically counts as goods
General-interest online courses and workshops	6%	Since 1 October 2022, when GST applies. Programs from schools, universities, colleges or professional bodies leading to a diploma, degree or licence are exempt
Anything shipped outside Saskatchewan	0%

Worked example: an annual return for a Saskatoon pottery studio

Prairie Fire Pottery sells serving bowls through its Shopify store in Saskatoon. It remitted under $4,800 of PST in 2025, so it files annually. Its 2026 numbers:

Box		Amount
A	Total sales (Saskatchewan, other provinces and US, excluding GST and PST)	$96,000.00
	PST charged on $62,000 of sales delivered in Saskatchewan (6%)	$3,720.00
	Less PST refunded on returned orders	−$42.00
B	Net tax collected	$3,678.00
C	Consumption tax: a $3,500 kiln bought from an Alberta supplier that didn’t charge PST (6%)	$210.00
D	Net tax payable	$3,888.00

Prairie Fire files and pays $3,888.00 through SETS by 31 January 2027. Had it mailed a paper return, the deadline would have been 20 January. It remitted $3,888 for 2026, still under $4,800, so it stays an annual filer.

The other side: a Winnipeg print shop

Osborne Village Prints in Winnipeg holds a Saskatchewan PST licence because it ships art prints to Regina and Saskatoon. Its Saskatchewan sales are about $9,000 a year, or $540 of PST, so it files annually. Box A is all its sales for the year, Box B the $540 it collected, and Box C usually zero, since it doesn’t use goods in Saskatchewan. It files online by 31 January.

Nil returns

You must complete a return for every reporting period. With nothing to report, file a nil return: total sales in Box A (zero if none), and zero in Boxes B, C and D. If no paper form arrives, you still have to file by the due date.

Penalties and interest

New penalty rules took effect on 1 October 2024:

What went wrong	Penalty
Return not filed by the due date	$50 for each return
Tax not paid on time	10% of the tax for that period, with no maximum (the old $500 cap is gone)
Not filed in the required way (for example on paper when you must file electronically), or required lines left blank	$100 each time
Books or records not produced	$500 each time
Found in an audit: tax not collected / collected but not remitted	10% / 25%, up to 100% if willful

More than one penalty can apply to the same period. Interest at prime plus 3% runs from the date the tax was due, on the unpaid tax only (not on penalties). The rate is reset every six months. The ministry can waive penalties and interest in extraordinary circumstances through a waiver application.

Commission: the ministry’s current registration bulletin and return instructions don’t describe a vendor commission, and the return has no commission box. Remit the full PST you collected.

Records to keep

Keep your PST records separate from your other entries, and don’t destroy them without the ministry’s permission unless they’re at least six years old. For an online seller that means order exports showing the delivery province, invoices, credit documentation for Box B, and supplier invoices behind Box C.