University of Saskatchewan

Financial Services (FS)

Information for Non-Resident Service Providers

All service providers, in carrying out work for the University of Saskatchewan, shall adhere to and comply with all applicable Canadian and Saskatchewan laws and regulations and obtain and provide all necessary permits/ licenses/ approvals/ registrations and clearance letters including but not limited to Saskatchewan Provincial Sales tax, Saskatchewan’s workers compensation, Canadian goods and services tax, Canadian income tax and obtaining temporary foreign worker status for entry into Canada.  The comments below provide information on some of these obligations to assist suppliers; however, the comments should not be construed as tax or legal advice.  It is recommended that all service providers discuss these and other Canadian or provincial regulations with their business / tax advisor when carrying on activities in Canada and with the University of Saskatchewan.

  1. Saskatchewan Provincial Sales Tax (SK PST) – Non-resident suppliers outside of Saskatchewan

    Service providers that:  (1) have a permanent establishment in Saskatchewan; (2) carry on a business in Saskatchewan; (3) carry out a supply and install contract and / or (4) bring vehicles and equipment into Saskatchewan to carry out a service contract may be required to register for SK PST purposes.

    More details are included in SK PST bulletins at:  http://www.finance.gov.sk.ca/Default.aspx?DN=118c7cb8-32df-4653-a586-3399f16eb790

    PST bulletins PST-38 and PST-49 provides information specific to non-resident service providers.

    SK PST Registration form is available at the following website:

    http://finance.gov.sk.ca/forms/FI-1213%20Application%20for%20Vendor's%20Licence.pdf

  2. Saskatchewan Workers Compensation Board (SK WCB) – Non-resident suppliers outside of Saskatchewan

    All service providers carrying out work or contracts in Saskatchewan must consider if they must register and remit SK WCB.  Service providers can contact WCB at 1-800-667-7590 to make this determination.  You may be required to provide a clearance letter from Saskatchewan WCB upon completion of work.

  3. Canada’s Goods and Services Tax (GST) – Non-resident suppliers outside of Canada

    Service providers that either have a permanent establishment in Canada or carry on a business in Canada must register for Canada’s GST unless they are a small supplier.  Also, service providers may choose to voluntarily register for GST purposes.  More details are included on the Canada Revenue Agency’s website at:  http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html

  4. Canada’s Income Tax – Non-resident suppliers outside of Canada

    Service providers may be required to file Canadian income tax returns.  More details are included on the Canada Revenue Agency’s website at:  http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html

    The University of Saskatchewan may be required to withhold tax of 15% on account of a non-resident service provider’s income tax liability.  The 15% withholding tax (NRWT) applies on payments attributed to services performed in Canada. More details are included at:

    http://www.usask.ca/fsd/resources/forms/nrwt_information_form.doc

  5. Temporary Foreign Worker – Non-resident suppliers outside of Canada

    Service providers may be required to meet certain requirements of the Canadian government to be allowed entry into Canada as a business visitor.  Information on these requirements can be found at:

    http://www.cic.gc.ca/english//visit/business.asp