Last month, the Saskatchewan government released its 2017-2018 provincial budget which set out a number of changes relating to Provincial Sales Tax (PST). One of the most significant PST changes arising from the budget is that, as of April 1, 2017, PST now applies to construction contracts and other service contracts in relation to real property improvements in Saskatchewan.
On April 19, lawyer Braden Marianchuk presented to the Regina Construction Association on the application of the newly-introduced PST rules to construction contracts in Saskatchewan.
Part of the association’s Breakfast Café Series, the event was well attended and included an engaging Q&A session. Braden’s presentation covered such topics as:
- New licensing requirements for contractors
- Determining where PST applies and what payments are PST exempt in a typical construction project
- Important transition rules, including determining whether a contract is subject to the new PST rules or the PST rules in place prior to April 1, 2017
Braden is a corporate and commercial lawyer in the firm’s Regina office. He routinely acts on behalf of owners on significant construction and industrial projects and contracts.