Liquor Consumption Tax Licence

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Overview

The Ministry of Finance issues a special licence to all Liquor Consumption Tax (LCT) collectors.

Your special licence allows you to purchase beer, wine and spirits for resale exempt from LCT by quoting your number to suppliers.

Eligibility

Businesses selling liquor in 宝威体育 that must be licensed under , must also be licensed under for the purpose of collecting and remitting LCT on liquor sales.

How to Apply

Businesses may apply for an LCT Licence using one of the following methods:

Register online using SETS, which is an online service that offers a secure, fast and convenient way to register your business to collect and report provincial taxes.
- New businesses may submit their application by completing the online form to apply for a PST, LCT, VPT, BCP and/or IFTA Licence.
- Businesses that are already registered under another tax program may apply for a LCT Licence by logging into their SETS account and submitting a service request to add account.
For further SETS instruction, please visit .
Mail-in:

New or existing businesses may complete and submit a by email to SaskTaxInfo@gov.sk.ca, or by mail to:

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