Lloydminster is a city straddling the border between Alberta and Saskatchewan on Yellowhead Highway 16. The city is unusual geographically, in that it is one of only two cities in Canada that is in two provinces, and unlike most in this situation, it is not a paired city, rather just one whole. (The other is Flin Flon, Manitoba.) The city was founded in 1903 and today the city has 23,000 people.
Due to Saskatchewan and Alberta having differing sales tax structures and time zone use (Alberta observes Daylight Savings Time; Saskatchewan does not), Lloydminster, and its immediate trading area to the east, are considered to be part of Alberta's time zone and its businesses follow Alberta's sales tax rules.