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.