Learn more about COVID-19 in Saskatchewan. Daily case numbers and information for businesses and workers.

The Re-Open Saskatchewan plan was released on April 23rd.

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 Return


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.

Please see IN 2020-01, Changes to Filing Frequency Thresholds and IN 2020-02, New Due Date for Electronic Filers for changes coming April 2020.


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.

    File using SETS

  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. Make payment through internet banking.

We need your feedback to improve saskatchewan.ca. Help us improve