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Saskatchewan Personal Tax Credits

SK Non-Refundable Tax Credits

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

SK Graduate Retention Program (GRP)

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:

	up to $150 per child, or
	up 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 (SLITC)

	formerly sales tax credit
	available to low income individuals and families
	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. Amounts effective for July 2022 to June 2023:

	basic and spousal/equivalent components of $358 per person
	child component $141, to a maximum of $282 per family
	maximum tax credits provided to eligible families with children is $998 per year per family
	credit is reduced by 2.75% x adjusted family net income in excess of $33,755

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: September 20, 2024