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:
0 to $4,800 per year
$4,800 to $12,000 per year
over $12,000 per year
You must complete and submit your LCT return with payment by the due date to avoid penalty and interest charges. Returns are due on the 20th day of the month following the end of the reporting period for returns filed or paid non-electronically or by the last day of the month for returns filed and paid electronically.
If there is no tax to report for the period, you must still file a “NIL” return.
Businesses licensed to collect LCT must file regular LCT returns.
How to File
There are several ways to file your LCT return:
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: