Fees charged to clients who reside, ordinarily reside or carry on business in Saskatchewan for legal services that relate to Saskatchewan are subject to tax, whether such legal services are provided by a lawyer within the province or outside Saskatchewan. Legal services provided to clients located inside or outside Saskatchewan are not subject to tax if those services do not relate to Saskatchewan. Legal services provided to a client who is resident in more than one jurisdiction or who carries on business in Saskatchewan and one or more other jurisdictions are subject to tax only on the portion of the legal services that relate to Saskatchewan. Legal services provided to the federal government or its agencies are exempt from tax. Retainers are generally considered to be amounts held in trust and do not become subject to tax until a bill for legal services is provided to the client.
Fees become subject to tax at the time that a bill for services is provided to the client.
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