Request for Relief on Penalties and Interest for Late Saskatchewan Provincial Tax Returns

Author: Erin Moch

In light of the Coronavirus (COVID-19) pandemic the government of Saskatchewan is offering relief to businesses that are directly impacted by COVID-19.

The Ministry of Finance is allowing affected businesses who are unable to file their provincial tax return(s) by the due date to submit a request for relief from penalty and interest charges on return(s) filed late due to COVID-19.

Businesses should take immediate action in requesting relief from penalty and interest once they become aware that their provincial tax returns will not be filed on time due to COVID-19. It is currently unknown how long the government of Saskatchewan will offer such relief, in light of the ever-changing circumstances surrounding COVID-19.

Businesses requesting a penalty and interest waiver can submit their request electronically through the Saskatchewan eTax Service (SETS) by email or in writing to:

Ministry of Finance

Revenues Division

PO Box 200

Regina, SK S4P 2Z6

In submitting the written request for waiver of penalties and interest, the request should include the information pertaining to which provincial tax filing(s) will be filed late, the name of the business and relevant business number(s), and the circumstance surrounding how COVID-19 has prevented the provincial tax filing(s) from being filed on time. Requests should be marked as “COVID-19 Penalty and Interest Waiver” related.

MLT Aikins has significant experience advising clients on both federal and provincial tax matters, including provincial sales tax and provincial income taxes. Our lawyers in this practice area would be pleased to discuss the taxation of your business.

This articles is accurate as of March 18, 2020 and the release of Information Notice 2020-03, Notice to Businesses Regarding Penalty and Interest on Late Returns due to COVID-19, by the government of Saskatchewan, Ministry of Finance. As a result of the unpredictable circumstances surrounding COVID-19 the continued accuracy of this article over time cannot be confirmed.

Note: This article is of a general nature only and is not exhaustive of all possible legal rights or remedies. In addition, laws may change over time and should be interpreted only in the context of particular circumstances such that these materials are not intended to be relied upon or taken as legal advice or opinion. Readers should consult a legal professional for specific advice in any particular situation.