Understand Fuel Tax Returns
Licensed remitters and licensed importers of fuel must remit to the Ministry of Finance by the last day of every month:
- An amount equal to the lesser of the actual tax payable for the period, beginning on the first day of the month and ending on the 15th day of the month; and
- The amount equal to one half of the tax payable for the preceding month.
On the 20th of the month, the actual tax for the preceding month (less the tax paid on the last day of the preceding month) is payable.
International Fuel Tax Agreement (IFTA) registrants must file their tax return quarterly by the 20th of the month following the end of the quarter.
Download a Copy of the Fuel Tax Return Template
Fuel Tax Return Template
Use this template to complete your fuel tax return. Note that this template is also available once you are logged in to SETS.
The Ministry of Finance recommends using the form built in to SETS rather than the template, where reasonable (i.e. 50 or fewer rows of data).
Apply for Fuel Tax Licence
Apply for a Fuel Tax Licence
Overview
The Ministry of Finance issues a Fuel Tax Licence to businesses that blend, manufacture, import, export or store fuel at a terminal.
Eligibility
The licence permits the holder to report and pay tax by the 20th of the month following the importation or manufacture of fuel. The permit holder must make semi-monthly tax instalments if they remit more than $10,000 tax per month. A guaranteed letter of credit or a surety bond may be required for the licence.
How to Apply
Complete and return a Fuel Tax Registration Application to:
Email: SaskTaxInfo@gov.sk.ca
Write:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
File a Return
Login to EFSR through SETS
The Exempt Fuel Sales Reporting (EFSR) can be accessed through the top menu bar in the SETS online filing system to report tax exempt or tax reduced sales information, retrieve permit-holder status update files and determine the status of Fuel Tax Exemption permits.
Understand the Road Use Charge
Effective October 1, 2021, a $150 annual charge is introduced for owners of Class LV electric vehicles registered in Saskatchewan.
This $150 road-use charge will be collected by Saskatchewan Government Insurance (SGI) at the time of registration. In the event of a shortened registration period, SGI will prorate this charge or provide refunds as required.
The charge is used to help maintain the province’s roads and highway
Understand and Apply for Fuel Tax Refunds and Rebates
Complete a Propane Vendor Tax-Free Purchaser Declaration
Overview
Propane vendors may complete a declaration to purchase propane tax exempt for resale under certain circumstances.
Eligibility
The propane vendor must not:
- possess an automotive dispensing system; or
- sell propane into containers capable of holding more than 45.35 kilograms (100 pounds) of propane.
How to Apply
Complete and return a Propane Vendor - Tax Free Purchaser Declaration to:
Email: SaskTaxInfo@gov.sk.ca
Write:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
Apply for a Commercial Fuel Tax Refund
Overview
You may be eligible to claim a refund of tax paid on fuel used for certain tax exempt commercial purposes.
Eligibility
You may be eligible to claim a refund of Fuel Tax if you used tax paid fuel:
- As a direct agent or ingredient in a manufacturing process; or,
- For heating purposes.
How to Apply
Complete and submit a Commercial Fuel Tax Refund Application with supporting documentation.
Submit the completed form by email to SaskTaxInfo@gov.sk.ca or mail to:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
Apply for the Fuel Competition Assistance Program
Overview
Service stations and bulk fuel dealers located along the Alberta and Manitoba borders may be eligible for a competition assistance allowance for tax paid on their purchases of eligible fuels which include gasoline, diesel, dyed diesel, and propane.
Eligibility
Service stations and Cardlocks located up to 56 km from their nearest Alberta or Manitoba competition may apply for a competition assistance allowance on their eligible fuels purchases.
Bulk fuel dealers who deliver eligible fuels to customers located in the competition assistance zones may apply for a competition assistance allowance on their fuel sales or deliveries.
How to Apply
Submit a completed Fuel Competition Assistance Application along with fuel purchase or sale invoices as required. Bulk fuel dealers must also provide the names of their customers and the distance each customer is from their nearest Alberta or Manitoba fuel dealer.
Submit the completed form by email to SaskTaxInfo@gov.sk.ca or mail to:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
Apply for the Mineral Exploration Fuel Tax Rebate
Overview
You may be eligible to claim a refund of tax paid on fuel used in mineral exploration.
Eligibility
Mineral exploration companies may apply for a refund of tax paid on the fuel used in their unlicensed machinery and equipment in their preproduction activities in exploring or prospecting for minerals.
How to Apply
Complete and submit a Mineral Exploration Fuel Tax Rebate Application, including a list of equipment and machinery that used fuel for which you are claiming a rebate and a listing of your fuel purchases.
Submit the completed form by email to SaskTaxInfo@gov.sk.ca or mail to:
Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6
Apply for a Casual Fuel Import Permit or Adjustment
Overview
Individuals or corporations importing fuel in bulk from other jurisdictions into Saskatchewan must apply for a Casual Fuel Import Permit.
Eligibility
Anyone importing more than 200 liters of fuel in an auxiliary tank must apply for and receive a Casual Fuel Import Permit and remit the applicable fuel tax.
You do not have to report the fuel that is brought in the tank of a motor vehicle.
How to Apply
Note: Registered SETS users can apply after signing in. We recommend registering if you would like to see past transactions, permit history, view your statement of account, etc. Register for an account via the SETS homepage
If you are unable to complete the form, please contact the Ministry of Finance at (306) 787-7683.
How to Adjust your Casual Fuel Import Permit
If your Casual Fuel Import Permit reported a different amount of fuel than imported into the province of Saskatchewan, an adjustment to your permit is required.
Adjust the volumes of fuel imported on a previously issued Casual Fuel Import Permit as a Registered User.
Note: Registered SETS users can apply after signing in. We recommend registering if you would like to see past transactions, permit history, view your statement of account, etc. Register for an account via the SETS homepage
Complete a Distributor Sales Summary
Report an Accidental Blending
Accidental Blending Report
To allow bulk fuel dealers to report the accidental blending of clear (tax-paid) fuel with marked (tax-free) fuel and thereby receive a tax credit or refund of tax paid on the clear portion.
