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.
Businesses licensed to collect VPT must file regular VPT returns.
How to File
There are several ways to file your VPT return:
- 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:
- File using SETS as a Registered User (log in or sign up on the homepage)
- File your VPT return without signing in
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.
- 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
PO Box 200
Regina SK S4P 2Z6
- File in person or by courier:
2350 Albert Street
- Make payment through online banking.