Effective March 23, 2017, the Canadian province of Saskatchewan has increased its provincial sales tax (PST) rate from 5% to 6%. In addition to the rate increase, the exemption for children’s clothing is eliminated and the PST will also be applied to restaurant meals and snack foods effective April 1, 2017. The total contract price for repairs, renovations or improvements to property are taxable effective for contracts entered into on and after April 1, 2017 and a resale exemption will apply for purchases of materials used to fulfill a contract. The PST base is also expanded to apply to all insurance premiums effective July 1, 2017. This includes life, health, accident, and all types of property and liability insurance. Other changes in excise, property and income taxes were also included in the provisions. (Supplies Tax Rule ID 111494, Procurement Tax Rule ID 111495)