Government of Saskatchewan
Thursday, April 18, 2019
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  Common Questions About Audits
This Information Circular will assist taxpayers in their understanding of what to expect if they are subject to an audit pursuant to the various Acts and Regulations administered by the Ministry of the Economy.
  Crude Oil and Natural Gas Royalty/Tax Factors Information Circulars
Royalty/Tax Formulas
  Form 692 Instruction Directive - Instructions for Completing the EOR Operator's Return
Use these detailed instructions for completing EOR Operator's Return 692 (Instruction Directive 09ID01).
  Form 692: EOR Operator's Return - For EOR Projects Commencing Prior to April 1, 2005
The EOR Operator's Return and accompanying schedules A, B, and C (the schedules are optional) is used to determine the Crown royalty and freehold production tax payable on EOR oil produced from an EOR project in Saskatchewan.
  Form 692A: EOR Operator's Return - For EOR Projects Commencing On or After April 1, 2005
The EOR Operator's Return and accompanying schedules A, B, and C (the schedules are optional) is used to determine the Crown royalty and freehold production tax payable on EOR oil produced from an EOR project in Saskatchewan.
  Form 722: Petroleum Research Incentive Program - Royalty/Tax Credit Claim Form
Operators of projects that have been approved under the Saskatchewan Petroleum Research Incentive Program (SPRI) can claim credits toward the remission of royalties and taxes by submitting a completed copy of this form. Each form must be accompanied by a list of the expenses incurred by the project, broken down into the categories of eligible research costs.
  Payment Detail Summary Form
Payment Detail Summary Form
  Payor's Authorization for Pre-Authorized Debits
Payor's Authorization for Pre-Authorized Debits
  PR-IC01 Crude Oil Price Sensitive Royalty/Tax Structure
PR-IC01
  PR-IC02 Natural Gas Price Sensitive Royalty/Tax Structure
PR-IC02
  PR-IC03 Royalty/Tax Incentive Volumes for Vertical Oil Wells Drilled On or After October 1, 2002
PR-IC03
  PR-IC04 Royalty/Tax Incentive Volumes for Exploratory Gas Wells Drilled On or After October 1, 2002
PR-IC04
  PR-IC05 Royalty/Tax Incentive Volumes for Horizontal Oil Wells Drilled On or After October 1, 2002
PR-IC05
  PR-IC06 Royalty/Tax Regime for Incremental Oil Produced From New or Expanded Waterflood Projects Implemented On or After October 1, 2002
PR-IC06
  PR-IC08 Helium and Associated Gases Royalty Structure
PR-IC08
  PR-IC09 Well-Head Value of Crude Oil For Royalty/Tax Purposes Effective April 1, 2000
PR-IC09
  PR-IC10 Well-Head Value of Natural Gas For Royalty/Tax Purposes Effective October 1, 2002
PR-IC10
  PR-IC11 Royalty/Tax Regime Applicable to Enhanced Oil Recovery Projects (Excluding Waterflood Projects) Commencing Prior to April 1, 2005
PR-IC11
  PR-IC11A Royalty/Tax Regime Applicable to Enhanced Oil Recovery Projects (Excluding Waterflood Projects) Commencing On or After April 1, 2005
PR-IC11A
  PR-IC12 Royalty/Tax Program for High Water-Cut Oil Wells
PR-IC12
  PR-IC13 Recovered Crude Oil Tax Structure
PR-IC13
  Reduction/Elimination of Payments to the Crown Under Net Royalty Leases and Farmout Agreements
Reduction/Elimination of Payments to the Crown Under Net Royalty Leases and Farmout Agreements 1994. Mar9Letter.pdf, 95.5 KB. March 9, 1994.
  Royalty/Tax Factors for Crude Oil
Oil Factors
  Royalty/Tax Factors for Natural Gas
Gas Factors