Do I charge Saskatchewan PST on orders I ship to Saskatchewan

Saskatchewan's provincial sales tax is 6%, charged on top of the 5% GST. The GST is left out when the PST is worked out. It is run by the Saskatchewan Ministry of Finance under its own licence, not the CRA: a GST/HST number does not cover it. Rates here are as of the date below.

The published rule for a business outside Saskatchewan. The ministry's registration bulletin (PST-5) says a business located outside the province that makes retail sales in Saskatchewan is required to be licensed to collect PST. It counts a sale of goods as made in Saskatchewan when the seller makes the goods available for purchase there, accepts orders that originate there, and causes the goods to be delivered there. The bulletin sets no dollar threshold for this, unlike the GST's $30,000 line.

Two more points from the same bulletin. Where a seller is not licensed, the Saskatchewan customer is expected to self-assess and pay the PST directly. And marketplace facilitators, platforms that run a marketplace and collect payment for sellers, must themselves be licensed to collect Saskatchewan PST.

Where it gets specific to you

Whether your sales fit that description, and how marketplace sales affect you, are questions for your accountant. TALISK_HQ raises a card when your sales into Saskatchewan look like they meet the published rule and no registration is recorded, and tracks the province's own filing period once you record one.