PST on used light vehicles
If you're buying a used light vehicle, and the tax has already been paid in full, PST doesn't apply to your purchase.
Eligible light vehicles include:
- sport utility vehicles (SUVs)
- trucks and vans 1 ton or less
PST does apply to the purchase of the following vehicles:
- new vehicles bought in Saskatchewan
- new commercial/recreational vehicles (heavy vehicles, buses, motorcycles, mopeds, motor homes, trailers and snowmobiles)
- vehicles purchased or brought in from outside Saskatchewan including those received as a gift (other than settlers' effects)
- vehicles imported by vehicle dealers for sale in Saskatchewan
- previously leased vehicles where PST hasn't been paid in full
- vehicles purchased from a status Indian, an Indian band or the federal government as they're exempt from PST
If for some reason the PST wasn't paid when you bought 1 of the above vehicles, SGI has to collect it when you register your vehicle.
PST impact on trade-ins
The value of a trade-in is no longer deducted from the total new light vehicle cost when determining PST. This applies when you buy new light vehicles or light vehicles that haven't yet been taxed in Saskatchewan.
|Before April 1, 2017||After April 1, 2017|
|Cost of new vehicle||$50,000||$50,000|
|Total cost before taxes||$35,000||$35,000|
|Amount PST is applied to||$35,000||$50,000|
Eligible PST trade-in allowance
The PST trade-in allowance deduction depends on the vehicle type:
- New light vehicles
- when you buy a new light vehicle, the value of your trade-in is no longer deducted from the total amount that the PST is applied to
- New commercial/recreational vehicle
- when you buy a new commercial or recreational vehicle, the value of your trade-in is deducted from the total amount before PST is applied
|New vehicle||Trade-in vehicle||Trade-in allowance1|
|Light vehicle||Light vehicle||No|
|Light vehicle||Commercial/recreational vehicle||No|
|Commercial/recreational vehicle||Commercial/recreational vehicle||Yes|
|Commercial/recreational vehicle||Light vehicle||Yes|
The PST program
SGI collects PST on behalf of Saskatchewan Finance, who administers the PST program. For more information, visit the Ministry of Finance website or call 1-800-667-6102.
You can find out if the Saskatchewan PST is payable on a particular vehicle by using SGI's free online Saskatchewan VIN search.