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PST – Gopher Poison

Res #: 25-09A
Number: 25
Year: 2009
Midterm: No
Expired: Yes
Responses Received: No
Departments: Saskatchewan Ministry of Finance

Whereas Saskatchewan Finance-Revenue Division determines PST exemptions for farmers based on the good or service being used for a primary farming activity; and  

whereas The Provincial Sales Tax Act states one of the primary farming activities would be “the preparation of lands for crops, animal forage or grazing"; and  

whereas presently gopher poison does not fall under this exemption yet is critical to the preparation of lands; 

be it resolved that we call upon Saskatchewan Finance to review the policy of taxing gopher poison.

Response from Honourable Rod Gantefoer, Minister of Finance:

The PST is a tax of general application that permits, in specific instances, exemptions at source in order to achieve important social and economic objectives. These exemptions are presently limited to a relatively narrow list of items that focus on family essentials, as well as targeted economic sectors such as primary agricultural production and manufacturing and processing inputs.


The Province will continue with the Gopher Control Rebate Program which provides support to producers, municipalities and First Nations for the purchase of gopher control products. For 2009-10, approximately $3.0 million is available to reimburse eligible purchases of 50 per cent of the cost of gopher control products. The program is part of the broader Pest Control Program, administered by the Ministry of Agriculture, which also provides support for control of additional pests.

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