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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.

Dividend Tax Credits

SK Graduate Retention Program (GRP)

SK Home Renovation Tax Credit

SK Refundable Tax Credits

Saskatchewan Active Families Benefit (AFB) - reinstated for 2021

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:

bullet up to $150 per child, or
bulletup to $200 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.  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).

Saskatchewan Low-Income Tax Credit (formerly sales tax credit)

bullet available to low income individuals and families
bullet combined with quarterly GST/HST credit payments

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.  Changes effective July 1, 2017:

bullet basic and spousal/equivalent components of $346 per person, up from $246
bullet child component $136, up from $96, to a maximum of $272 per family
bullet maximum tax credits provided to eligible families with children is $964 per year per family, up from $684
bullet credit is reduced by 2.75% x adjusted family net income in excess of $32,301

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

Saskatchewan Graduate Tax Exemption - Replaced

This exemption was replaced by the Graduate Retention Program (GRP) effective January 1, 2008.

bullet graduates eligible if they successfully complete an approved post-secondary program in 2006 or 2007.
bullet this exemption provides a non-refundable tax credit based on $10,000 per year for 5 years.
bullet graduates from out of province schools will also be eligible, but will have to apply to the SK government for the exemption certificate.
bullet eligible programs must be at least 6 months in duration and must
bullet result in a certificate, diploma, or degree; or
bullet provide certification to journeypersons.
bullet 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
bullet graduate must submit a Graduate Tax Exemption certificate with their annual SK income tax return
bullet eligible graduates will receive 5 $10,000 exemption certificates to be used over the next 5 tax years.
bullet 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.
bullet individuals can only qualify for this program once in a lifetime.

SK Post-Secondary Graduate Tax Credit - Until 2006

bullet available for students graduating from eligible post-secondary education in years 2000 to 2006
bullet one-time credit for completion of eligible program of post-secondary studies
bullet 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.

Revised: April 21, 2021

 

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