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Vapour Products Tax Return

Overview

You must file Vapour Products Tax (VPT) 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 $4,800 per year
Quarterly $4,800 to $12,000 per year
Monthly over $12,000 per year

You must complete and submit your VPT return with payment by the due date to avoid penalty and interest charges. Returns are due on the 20th day of the month following the end of the reporting period for returns filed or paid non-electronically or by the last day of the month for returns filed and paid electronically.

If there is no tax to report for the period, you must still file a "NIL" return.

Eligibility

Businesses licensed to collect VPT must file regular VPT returns.

How to File

There are several ways to file your VPT return:

  1. File using Saskatchewan eTax Service (SETS), which is an online service that offers a secure, fast and convenient way to file your VPT return. There are two ways to file using SETS:

We recommend registering for SETS if you would like to access other provincial tax accounts, see past transactions, view your statement of account, etc. Register for an account via the SETS homepage.

  1. File VPT returns by mail:
  • Complete the VPT 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

  1. File in person or by courier:

4th Floor
2350 Albert Street
Regina SK

  1. Make payment through online banking.

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