Most basic groceries in Saskatchewan carry no tax at all. Fresh produce, raw meat, eggs, milk, bread, and other unprocessed staples are exempt from both the province’s 6% Provincial Sales Tax and the federal 5% Goods and Services Tax. Once food crosses into prepared meals, snack foods, candy, or carbonated drinks, both taxes apply and add 11% to the bill. That’s the short answer on tax on food in Saskatchewan, and the rest comes down to a handful of specific rules about categories, sizes, and how the food is sold.
Groceries That Carry No Tax
Basic groceries are exempt from PST in Saskatchewan and zero-rated for GST federally, so a cart of staples passes through checkout untaxed.1Government of Saskatchewan. Grocery, Convenience and Drug Stores The exempt list covers what most people buy on a normal shop:
- Fresh, frozen, and canned fruits and vegetables
- Raw meat and fish, including beef, pork, chicken, turkey, and salmon
- Eggs and egg products
- Milk, cheese, yogurt, butter, and ice cream in containers of 500 mL or larger
- Bread and bread products such as bagels, pita, naan, croissants, and rolls without sweetened filling or coating
- Breakfast cereal
- Baking supplies like flour, sugar, and chocolate chips
- Coffee, tea, and cocoa, as long as they aren’t prepared for immediate drinking
- Condiments including mustard, ketchup, barbecue sauce, salsa, and chip dip
- Baby food and formula
- Uncooked frozen meals like frozen pizzas and frozen sandwiches sold unheated
Cold cooked food from an unheated or refrigerated shelf at a grocery store is also tax-free, as long as you’re expected to reheat it at home.2Government of Saskatchewan. Grocery, Convenience and Drug Stores A refrigerated lasagna from the deli case carries no tax. The same lasagna heated in the store’s oven for you is taxable.
The Six-Item Rule For Sweet Baked Goods
Muffins, cookies, doughnuts, brownies, and pastries sit in a grey zone. Buy fewer than six single servings and you pay tax. Buy six or more and the whole purchase is exempt from PST and zero-rated for GST.3Canada Revenue Agency. Basic Groceries
The items don’t have to match. Two bagels, two muffins, and two cookies count as six single servings, and the whole basket is tax-free.3Canada Revenue Agency. Basic Groceries Cereal bars and muffin bars work the same way: a box of six or more is exempt, individual bars sold on their own are taxable.2Government of Saskatchewan. Grocery, Convenience and Drug Stores Plain unsweetened bread products escape the rule entirely; a single croissant, bagel, or dinner roll without sweet filling or coating is always tax-free.4Department of Justice Canada. Excise Tax Act – Schedule VI
Food That’s Always Taxed
Prepared food and beverages ready for consumption carry PST in Saskatchewan.5Government of Saskatchewan. Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages Combined with GST, that means restaurant meals, takeout, catered food, and anything sold heated carries the full 11%. When a grocery store hands over a hot rotisserie chicken or a bowl of soup from a counter, it’s taxable too.
Several categories are taxable no matter where or how you buy them:
- Snack foods including potato chips, corn chips, cheese puffs, popped popcorn, and salted nuts and seeds4Department of Justice Canada. Excise Tax Act – Schedule VI
- Candy and confectionery, including chocolate bars, candy floss, chewing gum, and coated nuts or fruit
- Carbonated beverages such as pop, sparkling water, and soda in any size6Canada Revenue Agency. Application of the GST/HST to Sales of Water
- Single-serving ice cream and frozen treats in containers under 500 mL, plus ice lollies and juice bars
- Single-serving puddings, flavoured gelatine, and flavoured milk in single servings
The pattern is consistent: ingredients you’d cook with go untaxed, and snacking or convenience items get taxed.
Bottled Water And Juice
Still water in a bottle of 600 mL or larger is zero-rated. A smaller bottle under 600 mL sold on its own is taxable.6Canada Revenue Agency. Application of the GST/HST to Sales of Water If those small bottles are still in the manufacturer’s multi-pack, the pack is zero-rated; if a store breaks open a case and sells the bottles individually, each one becomes taxable.
Carbonated water is always taxable regardless of container size. Sparkling, soda, effervescent, mineral, flavoured — the CRA treats it the same as pop. Any bottled water sold from a vending machine is also taxable, whatever the size.
Juice runs on a percentage test. Non-carbonated juice with at least 25% real fruit juice is zero-rated, and so is frozen concentrate. Fruit-flavoured drinks with less than 25% real juice are taxable.4Department of Justice Canada. Excise Tax Act – Schedule VI
Restaurants, Delivery, And Vending Machines
Restaurant meals, catered food, and takeout all carry the combined 11%. For delivery orders, the food is taxable but a separately listed delivery charge is not subject to PST. If you tip on top of the bill and the tip is optional, it’s not taxed either. A mandatory gratuity added by the restaurant is treated as part of the price and gets taxed.5Government of Saskatchewan. Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverages
All food and drink sold through a vending machine in Saskatchewan is subject to PST, with one small exception: items priced at 25 cents or less.
Alcohol Carries A Third Tax
Alcoholic beverages face a Liquor Consumption Tax of 10% on the selling price, on top of the 6% PST and 5% GST.7Government of Saskatchewan. Liquor Consumption Tax A drink at a bar or a bottle from a restaurant carries a combined tax burden of 21%. Even a corkage fee when you bring your own wine to a restaurant is subject to the LCT.8Saskatchewan Government. Liquor Consumption Tax Non-alcoholic drinks don’t face the extra tax.
First Nations PST Exemption On Taxable Food
Status Indians in Saskatchewan can buy goods, including taxable food, without paying PST, but only when the vendor or a carrier arranged by the vendor delivers the goods to a reserve. Picking up the goods yourself at an off-reserve store means PST applies in every case, even if you’re a Status Indian and plan to bring the items home.9Government of Saskatchewan. Sales to First Nations Individuals and Organizations The federal GST exemption for on-reserve purchases works on similar delivery-based rules. In practice, this only changes what you pay on prepared food, snacks, and other taxable categories, since basic groceries already carry no tax.