Government of Saskatchewan ministries, Crown corporations and organizations are implementing contingency plans to minimize the impacts of postal service disruption.
Les ministères, sociétés d’État et organismes du gouvernement de la Saskatchewan mettent en œuvre des plans d’urgence visant à réduire les répercussions de l’interruption du service des postes.
Google Translate Disclaimer
A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:
Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.
Software-based translations do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language. The Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos and other file formats such as portable document formats (PDFs).
Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.
Corporation Capital Tax (CCT) is imposed on financial institutions and commercial Crown corporations which have paid-up capital in excess of $10 million. An additional exemption of $10 million is available based upon the proportion of total salaries and wages that are paid in Saskatchewan by a taxable corporation divided by the salaries and wages of the corporation and all its associated corporations.
In addition, large resource corporations are subject to a Resource Surcharge on the value of resource sales of oil, natural gas, potash, uranium, and coal in Saskatchewan.
The CCT rate for large financial institutions is 4.0 per cent of all taxable capital allocated in Saskatchewan.
The CCT rate for small financial institutions is 0.7 per cent. A small financial institution is defined as having $1.5 billion or less in Canadian taxable paid-up capital among all its associated corporation. Credit Unions and insurance corporations are exempt from CCT.
The CCT rate for federal and provincial commercial Crown corporation is 0.6 per cent of all taxable paid-up capital allocated to Saskatchewan.
For resource corporations, the Resource Surcharge rate is 3.0 per cent of the value of sales of all potash, uranium, and coal produced in Saskatchewan, and oil and natural gas produced from wells drilled in Saskatchewan prior to October 1, 2002.
For oil and natural gas produced from wells drilled in Saskatchewan after September 30, 2002, the Resource Surcharge rate is 1.7 per cent of the value of sales. The Resource Surcharge applies to resource trusts in addition to resource corporations.
Corporation Capital Tax Bulletins & Notices
Learn more about how CCT applies in specific situations.
Allow a Taxpayer Representative Access to your Tax Information
Obtain and complete a business consent form to allow a taxpayer representative access to your account information.
We need your feedback to improve saskatchewan.ca. Help us improve
