Provincial Taxes, Policies and Bulletins

Beverage Container Program

Saskatchewan’s Beverage Container Collection and Recycling Program (BCP) is a province-wide system for the collection and recycling of non-refillable beverage containers sold and distributed in Saskatchewan.

Corporation Capital Tax

Overview of Saskatchewan Corporation Capital Tax and rates.

Corporation Income Tax

Overview of Saskatchewan Corporation Income Tax and rates.

Education Property Tax

Read details about filing Education Property Tax (EPT) returns, filing deadlines, penalties and interest, EPT exemptions and abatements.

First Nations Fuel and Tobacco Tax Refund

First Nation bands and on-reserve stores may enter into arrangements with the Government of Saskatchewan to sell fuel and tobacco products tax free to status Indians.

Fuel Tax

The Fuel Tax Act, 2000 imposes a tax on purchasers and importers of fuel in Saskatchewan.

Fuel Tax Exemptions

The Fuel Tax Act, 2000 imposes a tax on purchasers and importers of fuel in Saskatchewan.

General Information

General Information

IFTA Program

International Fuel Tax Agreement (IFTA) registrants must file their tax return quarterly by the 30th of the month following the end of the quarter.

Insurance Premiums Tax

Information on the taxes collected from insurance companies that do business in Saskatchewan.

Liquor Consumption Tax

Liquor Consumption Tax is a ten per cent tax on the total selling price of beer, wine, and spirits.

Prorated Vehicle Tax

The Prorated Vehicle Tax allows people who have registered an interjurisdictional vehicle to pay sales tax based on their proportionate travel in Saskatchewan.

Provincial Sales Tax

Provincial Sales Tax (PST) is a 6% sales tax that applies to the purchase, rental, or importation of taxable goods and services for consumption or use in Saskatchewan.

SETS Learning

Learn how the new Saskatchewan e-Tax Services program will allow you to efficiently file and pay, and manage your tax information.

Tax Tips Line

An anonymous, fully confidential way for the public to report businesses or individuals who are participating in tax fraud.

Tobacco Tax

The Tobacco Tax Act, 1998 imposes a tax on purchasers and importers of tobacco products in Saskatchewan.