Vapour Products Tax

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Understand Vapour Products Tax (VPT)

Effective September 1, 2021, Vapour Products Tax (VPT) of 20% will apply to all vapour products pursuant to The Vapour Products Tax Act. Provincial Sales Tax (PST) at the rate of 6% continues to apply to vapour products sold through August 31, 2021. Vapour products sold after this date will no longer be subject to PST.

Vapour product” means any or all of the following:

  • an e-cigarette, meaning a product or device, whether or not it resembles a cigarette, containing an electronic or battery-powered heating element capable of vaporizing an e-substance for inhalation or release into the air (or similar product or device), and includes a product or device that is capable of vaporizing cannabis for inhalation or release into the air;
  •  an e-substance, meaning a solid, liquid or gas that, on being heated, produces a vapour for use in an e-cigarette, regardless of whether it contains nicotine;
  •  a cartridge for or a component of an e-cigarette;

but does not include: ·

  • cannabis as defined in The Cannabis Control (Saskatchewan) Act; or,
  • heated tobacco product as defined in The Tobacco Tax Act, 1998; or,
  • a dry herb vaporizer intended for use with dried cannabis within the meaning of The Cannabis Control (Saskatchewan) Act.

For more information, please refer to Information Bulletin VPT-1, Vapour Products Tax.

Apply for VPT Licence


All vendors of vapour products are required to become licensed by August 31, 2021 with a VPT vendor’s licence, in order to report and submit the VPT collected. Businesses needing to apply for a VPT Vendor’s Licence will be able to do so starting August 1, 2021. Filing of VPT returns will be required for the reporting period beginning September 1, 2021 and forward.


All vendors selling vapour products are required to be registered with the Ministry of Finance as a VPT Licenced Vendor for the purpose of reporting and submitting the VPT collected at 20% on taxable sales.

How to Apply (beginning August 1, 2021)

Businesses may apply for a VPT Licence using one of the following methods:

  1. Register Online using SETS which is an online service that offers a secure, fast and convenient way to register your business to collect and report provincial taxes.
    • New Businesses may submit their application by completing the online New Business Registration form to apply for a PST, LCT, VPT, BCP and/or IFTA Licence.
    • Businesses that are already registered under another tax program may apply for a VPT Licence by logging into their SETS account and submitting a Service Request to Add account.

For further SETS instruction please visit SETS Learning.

  1. Mail-in:

Ministry of Finance

Revenue Division

PO Box 200

Regina SK S4P 2Z6

File a VPT Return


You must file Vapour Products Tax(VPT) 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 $4,800 per year
Quarterly $4,800 to $12,000 per year
Monthly over $12,000 per year

You must complete and submit your VPT 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 VPT must file regular VPT returns.

How to File

  1. File using Saskatchewan eTax Service (SETS), which is an online service that offers a secure, fast and convenient way to file your VPT return. There are two options 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 VPT Returns by mail:
    • Complete the VPT 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

  1. Make payment through online banking.

VPT Return Forms

LCT & VPT Return Form

Apply for a VPT Refund


If you have remitted Vapour Products Tax (VPT) in error or have overpaid VPT 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.


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

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

How to Apply

  1. Apply using SETS which is an online service that offers a secure, fast and convenient way to apply for a VPT Refund.
  2. Complete and return an Application for Refund form along with supporting documentation such as copies of invoices and other relevant documents to:



                       Ministry of Finance

                       Revenue Division

                       PO Box 200

                       Regina SK S4P 2Z6


ID Title Bulletin Survey
VPT-1 The Vapour Products Tax Launch

Legislation and Regulations  

Contact Us


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


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