Units are responsible to ensure all acquisitions of goods and services initiated by their unit are tax-compliant, which includes ensuring:
Applicable GST and PST are paid or self-assessed on the acquisition of taxable goods and services (e.g., if GST is not paid or self-assessed on the acquisition of a particular good or service, the unit must be satisfied that the good or service is either GST-exempt or zero-rated or that it was acquired from a vendor that qualifies as a small supplier).
The appropriate GST rebate rate is credited against a units' CFOAPAL. Most units should recover a GST rebate of 67%. If your unit recovers a different amount and you do not know why, please contact the Manager- Payment Services @ 4611.
Contracted services are properly arranged either under an employment arrangement or as an independent contract.
Only qualified book acquisitions are coded to account codes #70004, 77003 and 77004.
Appropriate process is followed for claiming any federal and / or provincial fuel tax rebate.
Appropriate process is followed on the acquisition of restricted alcohol
‘Non-resident withholding tax' is appropriately remitted for payments made to non-Canadian individuals and non-Canadian vendors for services performed in Canada.
Special consideration is given to contracts with non-residents of Saskatchewan (for PST purposes) and of Canada (for PST and GST purposes)
Appropriate tax and WCB clauses are included in acquisition contracts.
For further details, please refer to the information bulletins listed below. If unit requires further assistance, please contact Purchasing Services and / or your College's financial analyst.