Liquor Consumption Tax

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Understand Liquor Consumption Tax

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

Businesses selling liquor in Saskatchewan that are required to be licensed under The Alcohol and Gaming Regulations Act, must also be licensed under The Liquor Consumption Tax Act for the purpose of collecting and remitting LCT on liquor sales.

Apply for a Liquor Consumption Tax Licence

Overview

The Ministry of Finance issues a special licence to all Liquor Consumption Tax (LCT) collectors.

Your special licence allows you to purchase beer, wine and spirits for resale exempt from LCT by quoting your number to suppliers.

Eligibility

Businesses selling liquor in Saskatchewan that must be licensed under The Alcohol and Gaming Regulations Act, must also be licensed under The Liquor Consumption Tax Act for the purpose of collecting and remitting LCT on liquor sales.

How to Apply

Complete and return a Registration Form to:

Email: SaskTaxInfo@gov.sk.ca

Write:

           Ministry of Finance

           Revenue Division

           PO Box 200

           Regina SK S4P 2Z6

File a Liquor Consumption Tax Return

Overview

You must file Liquor Consumption Tax (LCT) returns on a monthly, quarterly or annual basis depending on the amount of tax you report to us per year as follows:

Filing Frequency Tax Reported
Annually 0 to $3,600 per year
Quarterly $3,600 to $7,200 per year
Monthly over $7,200 per year

You must complete and submit your LCT return with payment by the due date to avoid penalty and interest charges. The due date is the 20th day of the month following the end of the reporting period.

If there is no tax to report for the period, you must still file a “NIL” return.

Eligibility

Businesses licensed to collect LCT must file regular LCT returns.

How to File

There are several ways to file your LCT return:

  1. File using Saskatchewan eTax Service (SETS), which is an online service that offers a secure, fast and convenient way to file your LCT return. There are two ways to file using SETS:

We recommend registering for SETS if you would like to access other provincial tax accounts, see past transactions, view your statement of account, etc. Register for an account via the SETS homepage.

  1. File LCT Returns by mail:
    • Complete the LCT return form received by mail;
    • Make cheque payable to the Minister of Finance; and
    • Forward completed form along with payment to:

           Ministry of Finance

           Revenue Division

           PO Box 200

           Regina SK S4P 2Z6

           Main Floor

           2350 Albert Street

           Regina SK

  1. File in person or by courier:

           Main Floor

           2350 Albert Street

           Regina SK

  1. Make payment through online banking.

LCT Return Forms

LCT Return Form

BLCF Return Form

Apply for a Liquor Consumption Tax Refund

Overview

If you have remitted Liquor Consumption Tax (LCT) in error or have overpaid LCT you may be eligible for a refund of the tax. You may claim a refund by applying to the Ministry of Finance.

Note that refund applications may be subject to future audit verification.

Eligibility

You must claim a LCT refund within four years from the date of overpayment.

The Ministry of Finance will not pay refunds of $5 or less.

How to File

Claim a LCT refund by submitting a completed Application for Refund form along with supporting documentation such as copies of invoices and other relevant documents to:

Email: SaskTaxInfo@gov.sk.ca

Write:

           Ministry of Finance

           Revenue Division

           PO Box 200

           Regina SK S4P 2Z6

Bulletins

ID Title Bulletin Survey
LCT-1 The Liquor Consumption Tax Launch

Information Notices

ID Title
IN 2018-02 Lloydminster Businesses PST and LCT

Contact Us

Telephone

Toll Free 1-800-667-6102
Regina    306-787-6645

Write

Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6