Tax Information Updates

• Business Registration Form
• TT-1, Tobacco Tax General Information
• BCP Return Instructions
• LCT/VPT Return Instructions

• IN 2025-09 Filing and Paying Provincial Taxes During a Postal Disruption
  This information notice has been updated to provide information on how to file tax returns and make payments during a Canada Post postal disruption.

• CCT-1, General Information
  This information bulletin has been updated to include compliance and enforcement information. Changes are indicated by a (|) in the left margin.

• FT-2, Fuel Competition Assistance Program
  This information bulletin has been updated to include information regarding Tax Tips reporting. Changes are indicated by a (|) in the left margin.

• Point of Sale System Dealers
  The contact information for some vendors has been updated.

The bulletins listed below were revised to include the recently updated enforcement provisions under The Revenue and Financial Services Act and The Revenue Collection Administration Regulations. Changes are indicated by a (|) in the margins.

• BC-5, Beverage Container Program - Ready to Serve Beverages
• FT-1, General Fuel Tax Information
• IPT-1, Insurance Premiums Tax
• LCT-1, Liquor Consumption Tax - General Information
• PST-5, Registration and Reporting Requirements
• TT-1, Tobacco Tax General Information
• VPT-1, Vapour Products Tax
• See Information Bulletins GENERAL-1, Penalty and Interest Provisions and GENERAL-2, Tax Audits, Tax Liabilities and Appeals for additional information.

• IN 2025-04, Wildfire Relief
  This information notice has been created to provide information for businesses affected by wildfires on applying for penalty and interest relief on returns not filed or taxes unpaid as a direct result of forest fires in the area.

• GENERAL-2, Tax Audits, Tax Liabilities and Appeals (New)
  This information bulletin provides information regarding tax audit and tax liabilities, and the tax client’s rights and responsibilities, including updated provisions, under The Revenue and Financial Services Act and The Revenue Collection Administration Regulations, for objecting to audit assessments.

• Tax Client Service Commitments and Standards Code
  This Code has been revised to update the voluntary disclosure guidelines and information related audit objections and appeals, along with other minor revisions. Revisions are noted by a bar (|) in the left margin.

The following publications have been issued or revised as a result of 2025-26 Budget. Additional revisions provide further clarification in other areas. Revisions are identified within each publication by a bar (|) in the left margin.

• IN 2025-01, Budget 2025 26 (New)
• IN 2025-02, New Home Rebate Notice to Builders (New)
• FT-12, Road-Use Charge on Electric Vehicles
• PST-2, Grocery, Convenience and Drug Stores
• PST-63, Sales to First Nations Individuals and Orgs
• PST-74, Information for Vendors of Cannabis
• PST-75, PST Rebate for New Home Construction
• VPT-1, Vapour Products Tax
• New Home Rebate Application Form - Builder Built – Effective April 2023
• New Home Rebate Application Form - Owner Built – Effective April 2023
• IN 2018-02, Lloydminster Businesses
• IN 2023-03, Gift Baskets & Other Packaged Goods