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File your 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:

                                        Filing Frequency                  Tax Reported

                                        Annually                                  0 to $3,600 per year

                                        Quarterly                                 $3,600 to $7,200 per year

                                        Monthly                                   over $7,200 per year

You must complete and submit your LCT return with payment by the due date to avoid penalty and interest charges. The due date is the 20th day of the month following the end of the reporting period. 

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 Electronic Tax Service (SETS) which is an online service that offers a secure, fast and convenient way to file your LCT return.

  2. 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
    Revenue Division
    PO Box 200
    Regina SK  S4P 2Z6

  3. File in person or by courier:

    Main Floor
    2350 Albert Street
    Regina SK

  4. Make payment through internet banking.

File

File using SETS

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