Home -> Saskatchewan -> Personal Tax Credits

Saskatchewan Personal Tax Credits

SK Non-Refundable Tax Credits

Non-Refundable Personal Tax Credits Tables - federal & all provinces and territories

Dividend Tax Credits

SK Graduate Retention Program (GRP)

SK Home Renovation Tax Credit - reintroduced for 2025 and 2026

SK First-Time Homebuyers' Tax Credit and Disability Home Purchase Tax Credit

SK Refundable Tax Credits

Saskatchewan Active Families Benefit (AFB) - Increased for 2025

Income Tax Act, 2000 s. 39.3, Active Families Benefit Act

As per the Saskatchewan 2021 Budget, the Active Families Benefit was reinstated, retroactive to January 1, 2021. The Saskatchewan December 2024 Affordability Measures doubled the credit and the income threshold for 2025 and later years.

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.

See Active Families Benefit on the Saskatchewan website.

Saskatchewan Low-Income Tax Credit (SLITC)

Income Tax Act, 2000 s. 39

	formerly sales tax credit
	available to low income individuals and families
	combined with quarterly GST/HST credit payments

Saskatchewan's December 2024 Affordability Measures announced that the low-income tax credit would be increased effective July 1, 2025:

	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 do to inflation. Regular inflation increases will resume in 2029.

See Saskatchewan Low-income Tax Credit on the CRA website

See Saskatchewan Low-income Tax Credit on the Saskatchewan website

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.

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.

Revised: January 14, 2025