Important changes to Fuel Tax Reporting for FUEL SUPPLIERS / REGISTERED RAILWAYS

how to use this document The following document outlines key changes to the way in which you report your Fuel Tax Return. For your convenience, hyperlinks have been inserted throughout the document which will allow you to navigate quickly to those topics that are of greatest interest to you. To ensure that these changes to your Fuel Tax Return minimize disruption to you or your business, we urge you to read its entire contents. Should you require additional information, please read the remainder of the Client Readiness Kit. For personal assistance, please click here. Our Revenue Division staff would be happy to assist you.click here

what’s changing ? the look of your Fuel Tax Return the way tax is reported for some Fuel products the addition of new Schedules how you identify your business how you obtain and file your Fuel Tax Return Why have we made these changes ? (Click here) 5 As part of our ongoing commitment to client service excellence, the Ministry of Finance will be implementing a new tax administration system that will create opportunities for improving the way in which your monthly taxes are reported and processed. As of November 30 th, 2016: o Your tax return will be redesigned to allow for greater standardization across tax programs as well as promote ease of use o Your tax return and schedules will now be filed together, as one “all-inclusive” document o Tax documents will be obtained and filed electronically, minimizing delivery and processing delays. We believe that these changes will not only enhance your tax filing experience but will improve the accuracy of tax information that is collected, enhance efficiency, and greatly improve our ability to serve you.

the look of your Fuel Tax Return At first glance, it may seem complicated; but in truth, we’ve simply standardized how your monthly fuel taxes are reported. In fact, we think that filling out your Fuel Tax Return will be easier since: o Everything you need is conveniently located in one downloadable file: the Fuel Tax Return, the Fuel Tax Summary, Tax Schedules and the instruction guide. All you need to do is complete the Tax Schedules that apply to your business. o Shaded (green) areas of the tax return automatically fill in as you complete each Tax Schedule when completed in MS Excel. Only the areas in white require you to enter data. For a closer look at the new Fuel Tax Return be sure to test- drive the SAMPLE that appears in the Client Readiness Kit for Fuel Suppliers / Registered Railways. The information you enter into each Tax Schedule automatically copies into the new Fuel Tax Return and Summary. 1

Fuel Tax Reporting Your Fuel Tax Return now reflects new reporting requirements for the following fuel products: Diesel and Related Products FTD-TAX FTD-1 (imports), FTD-2 (acquisitions), FTD-3 (exports), FTD-4 (dispositions) and FTD-5 (exempt sales): o The addition of a data column for Liquefied Natural Gas (LNG) o The elimination of Blended Diesel and Bunker Fuel columns o The merging of Clear Kerosene and Dyed Kerosene data now entitled Kerosene. Gasoline and Related Products FTG-TAX FTG-1 (imports), FTG-2 (acquisitions), FTG-3 (exports), FTG-4 (dispositions) and FTG-5 (exempt sales): o The addition of a data column for Compressed Natural Gas (CNG) o The elimination of the Ethanol Blended column. new Tax reporting of Diesel, Gasoline and their related products have changed. 2

Fuel Tax Schedules Your Fuel Tax Return now reflects new reporting requirements for the following fuel products: o Diesel and Related Products FTD-6: Volume Adjustments FTD-7: Adjustments and/or Tax Credits o Gasoline and Related Products FTG-6: Volume Adjustments FTG-7: Adjustments and/or Tax Credits new Everything – the Fuel Tax Return, the Fuel Tax Summary and Schedules – is conveniently located within one, downloadable MS Excel file. 3

Business Identifier Effective November 30 th, the following “new information” will be required: Federal Business Number The Federal Business Number (BN) is a nine digit business identifier used by the Canada Revenue Agency (CRA) and its partners. The Ministry of Finance has recently aligned with the CRA to adopt the BN as its new standard for client identification and communications. As a result, you can simplify your business dealings by using the BN to communicate with several levels of government. The concept of "One Business, One Number" has been adopted in several other provinces. Use of the BN will allow the Ministry of Finance to more efficiently identify your business as well as all of its associated accounts. Should you wish, you can continue to use your SK Fuel Tax Number when communicating with the Ministry of Finance. Your SK Fuel Tax Number will remain on file. The Federal BN does not replace your existing Fuel Tax Account Number! 4 new

getting 5 Your Fuel Tax Return Effective November 30 th, 2016 your Fuel Tax Return will no longer be mailed to you. In its place, you will be mailed (or ed) a Notice to File that will include a link to the Saskatchewan Electronic Tax Services (SETS) so that you can easily and conveniently download one “all-inclusive” MS Excel file. All Fuel Tax Clients will need to register with SETS if they haven’t done so previously. SETS can be accessed directly from the Ministry of Finance website in two places (as shown in red). Please see the SETS Registration Guide contained within the Client Readiness Kit for complete registration instructions. NEW! Registration with SETS is now required.

getting 5 Your Fuel Tax Return Once you are registered on SETS, getting your Fuel Tax Return is as easy as 1-2-3! 1.Log into your SETS account using your Ministry-issued login ID and password. 2.Choose your tax type (i.e., Fuel). 3.Select “Download your Fuel Tax Return and Schedules” from the list of available options! Downloading these tax documents is a “one-time” request. Simply save them to your desktop for future monthly use. Getting your Fuel Tax Return from SETS is as easy as 1-2-3! ________ Test-drive SETS In September!

filing 5 Your Fuel Tax Return Filing your Fuel Tax Return (as well as any supplementary “back-up” information) is just as easy. Simply follow the same steps as were required to obtain your Fuel Tax Return from SETS; but instead of choosing “download” your tax return, you will select “upload”. Note: SETS Level 2 Registrants can file their tax returns; whereas SETS Level 3 Registrants can file their tax returns and pay their taxes. Filing deadlines remain unchanged: 20 th of each month – Tax Returns are due 30 th of the month – Interim payments are due for coming month

getting help 6 If, at any time, you would like assistance with any of the changes described here, please do not hesitate to contact either of the following Revenue Division staff members: Beth Russell Fuel Supplier / Registered Railway Support Tel: Toll Free: Ext Janet Wagman Independent Bulk Dealer Support Tel: Toll Free: Ext

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in summary the look of your Fuel Tax Return is changing the way some Fuel products are reported is changing there are new Tax Schedules for you to complete the Federal BN will be used to identify your business to the Ministry of Finance how you obtain and file your Fuel Tax Return will change there are actions for you to take we are here to help