Google Translate Disclaimer

A number of pages on the Government of Saskatchewan`s web site have been professionally translated in French. These translations are identified by a yellow text box that resembles the link below and can be found in the right hand rail of the page. The home page for French-language content on this site can be found here:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

The results of software-based translation do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos, and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Corporation Capital Tax

Corporation Capital Tax (CCT) is imposed on financial institutions and commercial Crown corporations which have paid-up capital in excess of $10 million. An additional exemption of $10 million is available based upon the proportion of total salaries and wages that are paid in Saskatchewan by a taxable corporation divided by the salaries and wages of the corporation and all its associated corporations. 

In addition, large resource corporations are subject to a Resource Surcharge on the value of resource sales of oil, natural gas, potash, uranium, and coal in Saskatchewan.

Tax Rates

Financial Institutions

Effective April 1, 2017 the CCT rate for large financial institutions increased to 4.0 per cent of all taxable capital allocated to Saskatchewan. The previous CCT rate for large financial institutions was 3.25 per cent. 

The CCT rate for small financial institutions is 0.7 per cent. A small financial institution is defined as having $1.5 billion or less in Canadian taxable paid-up capital among all its associated corporation.  Credit Unions and insurance corporations are exempt from CCT.

Crown Corporations

The CCT rate for federal and provincial commercial Crown corporation is 0.6 per cent of all taxable paid-up capital allocated to Saskatchewan.

Resource Corporations

For resource corporations, the Resource Surcharge rate is 3.0 per cent of the value of sales of all potash, uranium, and coal produced in Saskatchewan, and oil and natural gas produced from wells drilled in Saskatchewan prior to October 1, 2002. 

For oil and natural gas produced from wells drilled in Saskatchewan after September 30, 2002, the Resource Surcharge rate is 1.7 per cent of the value of sales.  The Resource Surcharge applies to resource trusts in addition to resource corporations.

Corporation Capital Tax Bulletins & Notices

Learn more about how CCT applies in specific situations.

Allow a Taxpayer Representative Access to your Tax Information

Obtain and complete a business consent form to allow a taxpayer representative access to your account information.

We need your feedback to improve saskatchewan.ca. Help us improve