The following forms and instruction directives are contained on this page:

Form 687: Operator's Monthly Return - Oil and Gas
This form is to be completed monthly by all financial and special operators to report each well/unit capable of production in the month, and where required, the calculated amount of the Crown Oil Royalty, Freehold Oil Production Tax, Crown Gas Royalty and Freehold Gas Production Tax Payable. For administrative purposes only, a working interest owner will be designated as a financial operator for reporting and paying his share of monthly royalties and taxes if:

1. The working interest owner takes oil and/or gas in kind for the purpose of disposing (selling) such oil and/or gas;
2. The financial operator is not aware of the sales value of the oil and/or gas in kind and the sales proceeds (funds) do not flow through the operator in the normal manner. This form together with the remittance for the total amount payable is to be received by the department on or before the end of the month following the last day of the month in which the oil and/or gas was produced. Please use the following link for detailed Instructions for filing Operator's Monthly Return (Form 687).

Form 688: Working Interest Owner Allocation
This form is to be completed by the financial operator to report the working interest owner allocation for each new oil or gas well/unit and any changes to the working interest owner allocation for an existing well/unit.

The return is to be submitted to the department within one month following the last day of the month in which a well/unit either came into production or had a change in working interest owner allocation.

This instruction directive is intended only to assist financial operators with completing the report and has no legal force or effect. Please use the following link for detailed Instructions for filing Working Interest Owner Allocation (Form 688).

Form 689: Operator's Report - Oil and Gas in Kind
This form is to be completed by the financial operator to report, for each well/unit, only those working interest owner(s), designated as operator(s) taking product in kind. For administrative purposes only, a working interest owner will be designated as an operator for reporting and paying his share of monthly royalties and taxes if:

1. The working interest owner takes product in kind for the purposes of disposing (selling) such product and;
2. The operator is not aware of the sales value of the product in kind and the sales proceeds (funds) do not flow through the operator in the normal manner.

This form is to be completed and filed with the department immediately upon the financial operator being notified by a working interest owner(s), as a designated operator, taking product in kind or ceasing to take product in kind. Please use the following link for detailed Instructions for filing Operator's Report - Oil and Gas in Kind (Form 689).

Form 692A: EOR Operator's Return - For EOR Projects Commencing On or After April 1, 2005  &
Form 692: EOR Operator's Return - For Project's Commencing Prior to April 1, 2005
The purpose of the EOR Operator's Return and accompanying schedules A, B, and C (the schedules are optional) is to determine the Crown royalty and freehold production tax payable on EOR oil produced from an EOR project in Saskatchewan. The return and optional schedules are completed for a royalty/taxation year (calendar year, unless otherwise approved by the Minister of Saskatchewan Industry and Resources) and submitted by the operator of the EOR project. The regulations provide for two reporting requirements:

1. An "estimated" EOR Operator's Return is to be filed with the Department one month prior to the beginning of each royalty/taxation year. Its purpose is to determine the rates to be used in calculating the monthly royalty/tax installments during the royalty/taxation year. Filing of schedules A, B and C is optional.
2. An "actual" EOR Operator's Return is to be filed with the Department no later than three months subsequent to the end of each royalty/taxation year. The return determines the actual royalty/tax liability for the royalty/taxation year. Filing of schedules A, B and C is also optional with the “actual” EOR Operator’s Return.

Please use the following link for detailed Instructions for filing EOR Operator's Return 692 (PNG05ID01).

Form 720: Saskatchewan Natural Gas Price Election Form
Each operator/special operator with respect to a gas well in Saskatchewan must elect to use either the Operator Average Gas Price (OGP) or the Provincial Average Gas Price (PGP) for purposes of valuing their royalty/tax share of production.  New operators/special operators must complete this election form and forward it to the Department on or before the 15th day of the month following the month the company first becomes an operator/special operator.

Please use the following link for detailed Instructions for filing Saskatchewan Natural Gas Price Election Form.

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 the form.  Each form shall be accompanied by a list of the expenses incurred by the project, broken down into the categories of eligible research costs.