Programs & Services
First Nations Fuel & Tobacco Tax Refund Program
Since March 30, 2000, First Nations have been given the opportunity to enter into arrangements for the effective removal of the tax on fuel and tobacco purchases made by status Indians on reserves. On-reserve retailers purchase their fuel and tobacco products from their Saskatchewan suppliers on a tax-included basis. However, when these products are sold on reserve to status Indians who present their valid Certificate of Indian Status Identification Card, the products are sold tax-free. To get a refund of the tax, the retailer must submit, to Saskatchewan Finance, the details of their purchases of fuel and tobacco products and sales made to status Indians.
Information about fuel tax programs and about the taxes imposed on persons importing fuel into the province, exporting fuel, or purchasing fuel in Saskatchewan for sale or for their own use or consumption.
Information about tobacco tax programs and the taxes imposed on tobacco that is imported into Saskatchewan or purchased in the province for sale or for own use or consumption.
Carriers operating in Saskatchewan are required to pay tax on the fuel consumed in the Province. This is done under the provisions of the International Fuel tax Agreement (IFTA).