Provincial Sales Tax on Municipal Construction Projects
Year: 2020
Resolution
Whereas prior to the 2017 provincial budget, Saskatchewan municipalities were exempt from paying Provincial Sales Tax (PST) on construction projects; and
Whereas the removal of that exemption left numerous municipalities and their ratepayers solely responsible for funding the additional costs of PST on projects that had already been approved for federal and provincial funding; and
Whereas one level of government taxing another is inappropriate, as the Government of Saskatchewan has itself noted with respect to the federal carbon tax;
Therefore be it resolved that the SUMA advocate the Minister of Finance to immediately reinstate a PST exemption on municipal construction projects.
ACTS AFFECTED: The Provincial Sales Tax Act REGION/SECTOR AFFECTED: ALL 2020-06