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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

Businesses may apply for a LCT 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 LCT 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:
   • New or Existing Businesses may complete and submit a Registration Form by email to SaskTaxInfo@gov.sk.ca or mail to:

Ministry of Finance

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:

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.

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:
   • File using SETS as a Registered User (log in or sign up on the homepage)
   • File your LCT return without signing in

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

Regina SK S4P 2Z6

2350 Albert Street

1. Make payment through online banking.

LCT Return Forms

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

1. Apply using SETS which is an online service that offers a secure, fast and convenient way to apply for a LCT Refund.

1. Complete and return a Application for Refund form along with supporting documentation such as copies of invoices and other relevant documents to