SK Volunteer Firefighter (VFA),
Volunteer Search and Rescue (SRVA), and Volunteer Emergency Medical First
Responder (VEMFRA) Tax Credits
SK Income Tax Act, 2000 s. 19.3, 19.4 and 19.5
Only one of these SK tax credits is available to SK taxpayers, with the VFA
or SRVA credit available to those for whom the
federal volunteer
firefighter or search and rescue tax credit is available. If the
taxpayer is not eligible for either of these, but is eligible for the VEMFRA,
then the VEMFRA can be claimed.
The
amount of the tax credit is $3,000 x the lowest
SK tax rate. The amount of $3,000 is not indexed for inflation.
The Active Families Benefit provides a refundable tax credit of
100% of the amount paid for cultural, recreational and sport activities:
up to
$150 ($300 for 2025 and later years) per child, or
up to $200 ($400 for 2025 and later years) for a child with eligible for the disability tax credit
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 ($120,000 or less for 2025 and later years). Adjusted net income is 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.
basic and spousal/equivalent components of $429 per person
child component $169, to a maximum of $338 per family
maximum tax credits provided to eligible families with children is
$1,196 per year per family
credit is reduced by 2.884% x adjusted
family net income in excess of $38,590.
For 2026 to 2028, these amounts will be increased by 5% per year in addition
to increases due to inflation. Regular inflation increases will resume in 2029.
graduates eligible if they successfully complete
an approved post-secondary program in 2006 or 2007.
this exemption provides a non-refundable tax
credit based on $10,000 per year for 5 years.
graduates from out of province schools will also
be eligible, but will have to apply to the SK
government for the exemption certificate.
eligible programs must be at least 6 months in
duration and must
result in a certificate, diploma, or degree;
or
provide certification to journeypersons.
individuals who graduated in 2006 and received
the $850 Post Secondary Graduate Tax Credit (PSGTC)
will also be eligible to claim the new exemption
for the 2007 through 2010 tax years
graduate must submit a Graduate Tax Exemption
certificate with their annual SK income tax return
eligible graduates will receive 5 $10,000
exemption certificates to be used over the next 5
tax years.
exemption certificate cannot be transferred to a
parent or spouse, but any unused portion can be
carried forward for a maximum of five additional
tax years, providing a 10-year window in which to
claim the exemption.
individuals can only qualify for this program
once in a lifetime.
SK Post-Secondary Graduate Tax
Credit - Until 2006
available for students graduating from eligible
post-secondary education in years 2000 to 2006
one-time credit for completion of eligible program of
post-secondary studies
unused credit can be carried forward for up to 5 years
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.