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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 an 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.

  2. Mail-in:

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

Apply

Apply for a Liquor Consumption Tax Licence

Further Information

Find out more about LCT licensing and reporting requirements.

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