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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.

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