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.

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.

Liquor Consumption Tax Bulletins & Notices

Learn more about how LCT applies to liquor sales.

Apply for a LCT Licence

License a business for the purpose of collecting and remitting LCT on liquor sales.

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.

File Your LCT Return

Businesses licensed to collect LCT must file a LCT return on either a monthly, quarterly or annual basis depending on the amount of tax collected annually.

Apply for a LCT Refund

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

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