Originally from:
Legal Aspects of Doing Business in North America - 2nd Edition - Loose leaf
Legal Aspects of Doing Business in North America - 2nd Edition - Electronic
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Saskatchewan
R A Milliken
Balfour, Moss, Milliken et al
Regina, Saskatchewan, Canada
Registration Requirements
Aforeign corporation doing business inSaskatchewanmust be registered as an extra-provincial
company under The Business Corporations Act.1 An unincorporated business firm operated
by one person (sole proprietorship) or a partnership also may carry on business. A
corporation, sole proprietorship or partnership using a business name must register such
name under The Business Names Registration Act.2 It is to be noted a partnership may be
general or have limited partners. There are no restrictions as to type of business which
may be undertaken.
Provincial and Municipal Taxes
Property taxesmust be paid on real estate owned to the localmunicipal authority. In addition,
the municipal authority is entitled to business tax. Both of these taxes are paid annually. A
nominal registration fee is paid annually to the Registrar of Corporations for a corporation
registered under The Business Corporations Act. Income tax is levied by the province and is
collected by the federal government and there is no requirement to file an income tax return
with the provincial government.There is, however, a capital tax payable annually by each corporation
to the Province of Saskatchewan. This tax is payable by both resident and
non-resident corporations, other than a co-operative corporation or a family farmcorporation.
Avendor of taxable goods or services used or consumed must collect a tax at the time of
sale and remit it to the provincial government. This is known as the ‘Education and Health
Tax’(E&H). Generally speaking it applies to a person who, in his business, sells or leases
tangible personal property to a consumer or user at the retail level. The vendor must be
licensed under The Education and Health Tax (E & H) Act.3 The purchaser pays the tax
and the vendor simply remits the same.
Aforeign corporation, in lieu of doing business in Saskatchewan, may incorporate a subsidiary
under The Business Corporations Act or a group of foreign residents may
incorporate a corporation under The Business Corporations Act. Real property owned by
a business incorporated under The Business Corporations Act or under The Co-Operative
Saskatchewan
Registration Requirements
Provincial and Municipal Taxes
Restrictions on Ownership on Real Property or Other Forms of Capital Investment
Incentives
Types of Favored Investment
Labor Laws
Consumer Protection and Product Liability
R A Milliken Balfour, Moss, Milliken et al Regina, Saskatchewan, Canada
