Saskatchewan -> Budgets
On November 6, 2017, Saskatchewan introduced Bill 84, An Act to amend The Income Tax Act, 2000 respecting Business Taxation (pdf). It received Royal Assent on November 7, 2017. This Act does the following:
- increases the general corporate income tax rate from 11.5% to 12% effective January 1, 2018
- increases the small business deduction threshold from $500,000 to $600,000 effective January 1, 2018
- revises the enhanced dividend tax credit rate for eligible dividends to 11% for 2018 and subsequent years. The Saskatchewan tax rate tables and the Basic Tax Calculator have been revised to reflect this change.
2016 Budget June 1, 2016 - on SK Finance site
Bill 22 The Income Tax Amendment Act, 2016, which received Royal Assent on June 30, 2016, contains amendments for the above items.
2015 Budget March 18, 2015 - on SK Finance site
2014 Budget March 19, 2014 - on SK Finance site
2013 Budget - on SK Finance site
2011 Budget - on SK Finance site
Main tax changes:
2010 Budget - on SK Finance site
2009 Budget - on SK Finance site
Revised: November 08, 2017
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