Saskatchewan Farm PST Exemption for Equipment
Qualifying farmers in Saskatchewan can save 6% PST on skid steer and compact track loader purchases. On a typical $45,000 machine, that's $2,700 in your pocket instead of the government's.
How Much Will You Save?
Without Exemption
$4,950
11.0% total tax
With Farm Exemption
$2,250
5% GST only
Your Savings
$2,700
6% PST exempt
PST Savings by Equipment Price
| Equipment Price | Normal Tax (11.0%) | Farm Tax (5% GST) | You Save |
|---|---|---|---|
| $25,000 | $2,750 | $1,250 | $1,500 |
| $35,000 | $3,850 | $1,750 | $2,100 |
| $45,000 | $4,950 | $2,250 | $2,700 |
| $60,000 | $6,600 | $3,000 | $3,600 |
| $80,000 | $8,800 | $4,000 | $4,800 |
Who Qualifies for the SK Farm Exemption?
Qualifying Farmer Status
You must own or lease land used for farming purposes in Saskatchewan. Hobby farms may not qualify.
Farm Exemption Certificate
You need a valid Saskatchewan Farm Exemption Certificate with your legal land description.
Agricultural Use
The equipment must be used for farming operations. Skid steers are explicitly listed as qualifying farm machinery.
How to Claim the Exemption
Obtain Farm Exemption Certificate
Complete the Saskatchewan Farm Exemption Certificate application with your farm details and legal land description.
SK Farm Exemption InfoInclude Land Description
Your certificate must include the legal land description where the equipment will be used (e.g., NE 14-22-3 W3).
Present at Purchase
Provide your Farm Exemption Certificate to the dealer. They'll exempt the PST on your invoice.
Retain Documentation
Keep copies of all certificates and invoices for at least 6 years for potential audit purposes.
Equipment Eligible for Farm PST Exemption
Saskatchewan explicitly lists the following as PST-exempt farm machinery:
Skid steers are specifically named in Saskatchewan's farm machinery exemption list — one of the clearest exemptions in Canada.
Important Considerations
The exemption applies to PST only — you still pay the 5% federal GST.
Saskatchewan explicitly lists skid steers as exempt farm machinery (not all provinces are this clear).
Equipment must be used on the farm described in your certificate.
If you sell the equipment to a non-farmer, PST may become payable.
Frequently Asked Questions
Are skid steers specifically listed as exempt in Saskatchewan?
Yes. Saskatchewan's farm machinery exemption explicitly includes skid steer loaders. This is clearer than some other provinces where you'd need to argue "general farm use."
Can I use the exemption on a private sale?
Yes. PST applies to private sales in SK, but the farm exemption applies. Provide your certificate to the seller or self-assess at registration.
What's the legal land description requirement?
Your certificate needs the legal description of the farmland (e.g., "SE 23-40-5 W3"). This ties the exemption to specific farming operations.
Can I use the skid steer for non-farm work too?
The primary use should be farming. Occasional non-farm use is generally acceptable, but if you're running a commercial landscaping business, consult with Saskatchewan Finance.
Find Equipment in Saskatchewan
Browse skid steers and CTLs for sale in SK. Use the farm exemption on your next purchase.
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