University of Saskatchewan

Financial Services Division (FSD)

Sale and rental of goods and services and other contract revenue

All revenue collections must be tax-compliant, which includes ensuring that applicable GST and PST is properly charged, collected and remitted on the sale of taxable goods or services, which may include the collection of registration fees, admission fees to events, children's camps, fundraising events, room rental fees, locker rentals, sale of goods such as student manuals & books, photocopying, printing services, etc.  Also, there may be tax implications on research contracts and grants (e.g., funder is provided with a tangible good such as a research prototype, access / use to university-owned space or equipment, etc.).  Also, at times, foreign tax authorities may require the university to file special tax forms to minimize foreign tax withholdings on revenue collected from organizations located outside of Canada. 

All GST and PST receivable and / or collected must be deposited (e.g., credited) to the appropriate CFOAPAL, which are as follows:

GST: 1-100052-your organ. code - 20101 - your program code
PST: 1-100134-your organ. code - 20103 - your program code

Further information

For further details, please refer to the information bulletins listed below.  If unit requires further assistance, please contact your College's financial analyst. 

Information bulletins