Home -> Saskatchewan -> Personal Tax Credits
Saskatchewan Personal Tax Credits
SK Non-Refundable Tax Credits
For information on the amounts of most non- refundable tax credits available to Saskatchewan residents, see the non-refundable personal tax credits tables.
SK Refundable Tax Credits
Previously Income Tax Act, 2000 s. 39.2
As per the Saskatchewan 2021 Budget, the Active Families Benefit is being reinstated, retroactive to January 1, 2021.
The Saskatchewan 2016 Budget previously eliminated the tax credit effective for the 2016 taxation year. It had been available since the 2009 tax year.
The criteria of the reinstated tax credit will be the same as the prior criteria.
The Active Families Benefit provides a refundable tax credit of 100% of the amount paid for cultural, recreational and sport activities:
Children are eligible if they are under 18 years of age on the last day of the year in which the eligible fees are paid.
The Active Families Benefit is income-tested. It is only available to families with adjusted net incomes of $60,000 or less. Adjusted net income was previously defined as family net income from line 23600 of the tax return, less any Universal Child Care Benefit (UCCB) benefits and Registered Disability Savings Plan (RDSP) income.
For more information on this tax credit for 2015, see "Information for Residents of Saskatchewan" re Form SK479 Lines 1 to 7 - Active families benefit (Archived).
The Saskatchewan 2017 Budget announced that, to ensure that the 2017 provincial sales tax increases are applied fairly, the low-income tax credit would be enhanced. Amounts effective for July 2022 to June 2023:
See Saskatchewan Low-income Tax Credit on the CRA website
See Saskatchewan Low-income Tax Credit on the Saskatchewan website
See also:Provincial tax credits paid with the GST/HST credit
Tax Tip: File a tax return even if you have no income, to get the GST/HST and sales tax credits.
SK Previously Available Tax Credits
This exemption was replaced by the Graduate Retention Program (GRP) effective January 1, 2008.
See the section on Saskatchewan post-secondary graduate tax exemption amount in the Canada Revenue Agency ( CRA) document Completing your Saskatchewan Form from the Saskatchewan General Income Tax and Benefit Package page.
Revised: November 19, 2022
Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved. See Reproduction of information from TaxTips.ca