Google Translate Disclaimer

A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

Software-based translations do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language. The Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Liquor Consumption Tax Refund


If you have remitted Liquor Consumption Tax (LCT) in error or have overpaid LCT you may be eligible for a refund of the tax. You may claim a refund by applying to the Ministry of Finance.

Note that refund applications may be subject to future audit verification.


You must claim a LCT refund within four years from the date of overpayment.

The Ministry of Finance will not pay refunds of $5 or less.

How to Apply

Claim a LCT refund by submitting a completed Application for Refund form along with supporting documentation such as copies of invoices and other relevant documents.

Submit refund claims to:

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



Apply for a Liquor Consumption Tax Refund

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