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Corporations with a permanent establishment in Saskatchewan that have taxable paid-up capital or a value of resource sales must file a return and pay any balance of tax owing within six months following the close of the fiscal year.
Corporations which have paid-up capital in excess of $10 million are required to file a Corporation Capital Tax return. General corporations with a fiscal year beginning after June 30, 2008 which are not a financial institution, a crown corporation or a resource corporation are not required to file a Corporation Capital Tax return.
Resource corporations are subject to a Corporation Capital Tax Resource Surcharge. A "resource corporation" is defined as:
Resource corporations are required to complete all sections of the return for verification purposes to ensure only those corporations which meet the definition of a resource corporation are liable to pay the tax.
Your Corporation Capital Tax return is due within six months from the close of your corporation's fiscal year. Amalgamations also require that a Saskatchewan Corporation Capital tax return be filed for the date prior to when the amalgamation occurred. If you company has amalgamated with another company who also has a corporation capital tax number, we request that you inform us which account number you would like to continue filing under.
Please forward a completed and signed return along with the relevant back-up to:
Ministry of Finance
Regina SK S4P 2Z6
There are several ways to pay any balance of tax owing:
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