- You earned employment income only in Saskatchewan
- You received income from a business with a permanent establishment only in Saskatchewan
Completing Form SK428
Fill out Part A – Saskatchewan tax on taxable income
Fill out Part B – Saskatchewan non-refundable tax credits
The eligibility conditions and rules for claiming most Saskatchewan non‑refundable tax credits are the same as those for the federal non‑refundable tax credits. However, the amount and calculation of most Saskatchewan non‑refundable tax credits are different from the corresponding federal credits. If you are a newcomer to Canada or an emigrant As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits. If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same way:
| Federal amount on your return | Corresponding provincial amount on Form SK428 |
|---|---|
| line 30000 | line 58040 |
| line 30100 | line 58080 |
| line 30300 | line 58120 |
| line 30400 | line 58160 |
| line 30425 | line 58200 |
| line 30450 | line 58400 |
| line 31600 | line 58440 |
| line 31800 | line 58480 |
| line 32600 | line 58640 |
- Line 58120 – Spouse or common-law partner amount You can claim this amount if the rules are met for claiming the amount on Line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $19,428 .
- Line 58160 – Amount for an eligible dependant You can claim this amount if the rules are met for claiming the amount on Line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $19,428 .
- Line 58200 – Amount for infirm dependants age 18 or older You can claim up to $10,405 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions. You can also claim this amount for more than one person if each one meets all of the following conditions:
- They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece or nephew
- They were 18 years of age or older
- They were dependent on you (or on you and others) because of an impairment in physical or mental functions
- They were a resident of Canada at any time in the year
A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age.
A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you.
You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $17,788.
If you had to make support payments for a child, you cannot claim an amount on l ine 58200 for that child unless both of the following conditions apply:
- You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
- You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return
If both of these conditions are met, you can claim whichever of the following amounts is better for you:
- line 58200 of your Form SK428
- line 22000 of your return
How to claim this amount
Complete the calculation for line 58200 using Worksheet SK428 . If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form SK428 .
The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201 , Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for.
Claim made by more than one person
If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.
- The child was less than 18 years of age at any time in 2023
- The child lived with you at the end of the year (or on the date of death for a child who died in 2023)
- No one has received a special allowance under the Children's Special Allowances Act for the child
You cannot claim this amount if anyone made a claim for the child as an eligible dependant on Line 58160 or as a spouse or common-law partner on Line 58120.
If you have a spouse or common-law partner, only one of you can claim this amount. When both of you are eligible to make this claim, the person with the lower taxable income must make the initial claim. The other person may claim any unused amount by completing Schedule SK(S2) , Provincial Amounts Transferred from your Spouse or Common-law Partner, and attaching it to their return.
How to claim this amount
Complete the chart “Details of dependent children born in 2005 or later” on Form SK428 .
Enter the number of dependent children you have who were born in 2005 or later beside box 58209 on Form SK428.
Claim $6,700 for each dependent child and enter the total amount on line 58210.
- volunteer firefighters' amount (VFA)
- search and rescue volunteers' amount (SRVA)
- volunteer emergency medical first responders' amount (VEMFRA)
You can claim the VFA or the SRVA if the rules are met for claiming the amount on line 31220 or line 31240 of your return.
If not, you may be able to claim the VEMFRA if the total number of eligible hours worked as a volunteer firefighter, search and rescue volunteer or volunteer emergency medical first responder was 200 hours or more, and all of the following conditions are met:
- You completed at least 200 hours of eligible volunteer emergency medical first responders' service
- You provided volunteer emergency medical first responder services to the provincial health authority, which included:
- responding to and being on call for medical first responder and related emergency calls
- attending meetings held by the provincial health authority
- participating in required training related to emergency first responder services
How to claim this amount
Enter on line 58315 the VFA you claimed on line 31220 of your return, or enter on line 58316 the SRVA you claimed on line 31240 of your return, or enter $3,000 on line 58317 for the VEMFRA .
Only residents of Saskatchewan are eligible for these amounts. If you were not a resident of Saskatchewan at the end of the year, you cannot claim any of these credits when calculating your Saskatchewan tax even if you may have received income from a source in Saskatchewan in 2023 .
Bankruptcies in 2023
If you were bankrupt in 2023, you can claim the VFA, SRVA and VEMFRA on your pre- or post-bankruptcy returns. The total credit cannot exceed the amount that would be allowed if the individual had not been bankrupt in the year. The 200 volunteer hour requirement must also be met during the applicable taxation year.
Only residents of Saskatchewan are eligible for this amount. If you were not a resident of Saskatchewan at the end of the year, you cannot claim this non-refundable tax credit when calculating your Saskatchewan tax even if you may have received income from a source in Saskatchewan in 2023 .
- your (or your spouse's or common-law partner's) child or grandchild
- your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent or grandparent who was a resident in Canada
You cannot claim this amount for a person who was only visiting you.
Also, each dependant must meet all of the following conditions:
- They were 18 years of age or older when they lived with you
- Their net income in 2023 on line 23600 of their return (or the amount that it would be if they filed a return) was less than $28,175
- They were dependent upon you because of an impairment in physical or mental functions, or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1958 or earlier
If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply:
- You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
- You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return
If both of these conditions are met, you can claim whichever of the following amounts is better for you:
- line 58400 of your Form SK428
- line 22000 of your return
How to claim this amount
Complete the calculation for line 58400 using Worksheet SK428 . If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form SK428 .
Claim made by more than one person
If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.
If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older ( line 58200 ) for that dependant.
If someone other than you is claiming the amount for an eligible dependant (line 58160) , you cannot claim the caregiver amount for that dependant.
If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the CRA at 1-800-959-8281 .
Fill out Part C – Saskatchewan tax
Complete this part to calculate your Saskatchewan tax. Expand all - part C Collapse all - part C- Line 58 – Saskatchewan farm and small business capital gains tax credit If you reported capital gains in 2023 from the disposition of qualified farm property or qualified small business corporation shares and you were a resident of Saskatchewan at the end of the year, you may qualify for this tax credit. How to claim this credit Complete Form T1237, Saskatchewan Farm and Small Business Capital Gains Tax Credit. Supporting documents If you are filing a paper return, attach your Form T1237 .
- Line 60 – Saskatchewan tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Saskatchewan tax to enter on line 42800 of your return.
- Line 67 – Saskatchewan additional tax for minimum tax purposes If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 67 of your Form SK428 to determine your Saskatchewan additional tax for minimum tax purposes.
- Line 69 – Provincial foreign tax credit If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a provincial foreign tax credit. How to claim this credit Complete Form T2036, Provincial or Territorial Foreign Tax Credit. Supporting documents If you are filing a paper return, attach your Form T2036.
- Line 72 – Saskatchewan political contribution tax credit You can claim this credit if, in 2023, you contributed to a registered Saskatchewan political party or to an independent candidate in a Saskatchewan provincial election . Only claim amounts from your official receipts for 2023 . Official receipts can be issued only for contributions of at least $25. How to claim this credit Enter the total of your official receipts for your Saskatchewan political contributions on line 63554 of your Form SK428 . Then calculate and enter your credit on line 72 as follows :
- If the total of your official receipts is morethan $1,275, enter $650 on line 72 of your Form SK428
- If the total of your official receipts is $1,275 or less , use Worksheet SK428 to complete the calculation for line 72
If you are filing a paper return, attach the official receipt (signed by an official agent of the political party or independent candidate) for each contribution.
- You met the necessary qualifications to receive a certificate or diploma from an eligible program at an eligible educational institution
- You applied for and obtained a Graduate Retention Program Eligibility Certificate from the Saskatchewan Ministry of Advanced Education
You will be entitled to credits over a seven-year period based on your eligible tuition amount, beginning in the tax year shown on your Graduate Retention Program Eligibility Certificate, as long as you file a return as a resident of Saskatchewan for each year of your entitlement.
Your credits will be calculated at the following rates:
- 10% of your total eligible tuition amount will be allowable in each of the first four years
- 20% of your total eligible tuition amount will be allowable in each of the three years following the first four years
You can carry forward any unused credit for nine years after the year of graduation. Credits not used within this time period will expire.
The maximum amount you can claim in your lifetime is a total of $20,000.
How to claim this credit
Complete Form RC360, Saskatchewan Graduate Retention Program. Attach this form to your return for the year of graduation (as stated on the eligibility certificate).
If you received a Graduate Retention Program Eligibility Certificate for any tax year from 2013 to 2023 and did not claim the tax credit for the year shown on the certificate, you have to send an adjustment request to the CRA . The CRA will determine your eligibility for the tax credit for each year you filed a Saskatchewan return.
If you were not a resident of Saskatchewan in the year of graduation, do not file a Saskatchewan return for that year. Instead, send your Graduate Retention Program Eligibility certificate to the CRA with a request to adjust your account to reflect your eligibility beginning in the year of graduation. If you are still entitled, the tax credit will be applied at the applicable rate starting in the year you move to Saskatchewan, and you still only have nine years after the year of graduation to claim this credit.
Your 2023 notice of assessment or reassessment will show the amount of Saskatchewan graduate tuition tax credit available for 2024. This amount will include any unused credit from 2023, if any .
If you are filing a paper return, attach your Form RC360 , your 2023 Graduate Retention Program Eligibility Certificate, and the receipts that support your tuition amount, for the year of graduation .
If you graduated in 2006 or 2007 and you met the graduate tax exemption eligibility criteria, you may have received a Tuition Rebate Eligibility Certificate for 2008 to claim rebates under the graduate retention program. If you did not claim that rebate on your 2008 return, you have to send an adjustment request for your 2008 return to the CRA .
Form SK479 – Saskatchewan Credit
You may be entitled to the benefit listed in this section, even if you do not have to pay tax. To claim this amount, attach a completed Form SK479 , Saskatchewan Credit, to your return.
- Active families benefit (AFB) You can claim this benefit if you were a resident of Saskatchewan at the end of the year and your adjusted family income is not more than $60,000 . You can claim up to a maximum of $150 per child born in 2005 or later for the fees paid in 2023 that relate to the cost of registering a child, whom you are the legal guardian of or who is your, your spouse's or common-law partner's child in an eligible activity. If a child is eligible for the disability tax credit, you can claim a maximum of $200 for that child. Only one individual can claim the AFB for a child. Adjusted family income Complete lines 1 to 6 on Form SK479 using the information from your and your spouse's or common-law partner's returns for the year. If your adjusted family income was more than $60,000, your AFB for the year is zero. Eligibility under shared custody Only one eligible individual may claim the benefit amount per child. Where an eligible child does not reside with all of his or her parents or legal guardians, the person who primarily fulfils the responsibility for the care and upbringing of the eligible child is deemed to be the parent whom both parents agree will claim the AFB amount for the child. If the parents or legal guardians fail to agree on who claims the benefit, the claim will be made by the parent or legal guardian who:
- has a court order or a written agreement specifying he or she is the primary care giver for the child
- has been granted sole custody of the child by a court or by a written agreement, or
- has a court order or written agreement showing the child resides with the parent for the majority of days in the tax year
In all other cases, no one will be eligible to claim the benefit amount.
An eligible activity is one of the following:
- a sporting activity that provides exposure, training or participation in any game or physical activity that occurs in an organized and competitive environment, involves large muscle groups, requires strategy, physical training and mental preparation; and has an outcome determined by established rules and not by chance
- a cultural activity that provides exposure, training or participation in arts, heritage or multiculturalism
- a recreational activity that provides exposure, training or participation in programs designed to refresh, provide satisfaction, or entertain, and does not involve declaring a winner or any form of monetary reward, and provides physical or mental benefit
To qualify for this benefit, an eligible activity must:
- be offered by a service provider located in Saskatchewan
- involve instruction and proper supervision of children by a service provider
- be suitable for children
- require children to actively participate
- require registration with the service provider and the payment of a registration fee or membership fee in order for a child to participate
Programs that are part of a school's curriculum or part of activities that take place in a day care are not eligible for the AFB .
Reimbursement of an eligible expense
You can claim only the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
You can claim the registration fees paid for a child who died in 2023 .
Bankruptcies in 2023
If you were bankrupt in 2023 , you can claim the AFB on the post-bankruptcy return only and must use your income for the calendar year when calculating the net family income.
Do not send any supporting documents when you file your tax return. Keep them in case you are asked to provide them later.
Download a copy of Saskatchewan tax information for 2023
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