ARCHIVED - Completing Your Saskatchewan Form
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Completing Your Saskatchewan Form
The information in this book will help you complete Form SK428, Saskatchewan Income Tax and Credits .
The terms spouse and common-law partner are defined on page 11 of the
General Income Tax and Benefit Guide.
The term end of the year means December 31, 2002, the date you left Canada if you emigrated in 2002, or the date of death for a person who died in 2002.
Tax Tip
A growing number of Saskatchewan tax measures are distinct from corresponding federal measures. However, many rules for calculating Saskatchewan tax are still based on the federal Income Tax Act. As a result, you may find it easier to calculate your federal tax first. Your total taxes payable will be the same, no matter which tax you calculate first.
Form SK428, Saskatchewan Income Tax and Credits
Complete Form SK428 if you were a resident of Saskatchewan at the end of the year.
If you had income from a business with a permanent establishment outside Saskatchewan, complete Form T2203, Provincial and Territorial Taxes for 2002 - Multiple Jurisdictions , instead of completing Form SK428.
You also have to complete Form SK428 if you were a non-resident of Canada in 2002 and you earned income from employment in Saskatchewan or received income from a business with a permanent establishment only in Saskatchewan.
Step 1 - Saskatchewan tax on taxable income
Enter on line 1 your taxable income from line 260 of your return. Use this amount to determine which one of the three columns you have to complete. Enter this amount on line 2 of the applicable column and complete the calculation.
Step 2 - Saskatchewan non-refundable tax credits
The eligibility criteria and rules for claiming most of the Saskatchewan non-refundable tax credits are the same as for the federal non-refundable tax credits. However, the value and calculation of some Saskatchewan non-refundable tax credits are different from the corresponding federal credits.
To calculate some of the provincial non-refundable tax credits, you will need to use the Provincial Worksheet .
Newcomers to Canada and emigrants
If you prorated any of the amounts you claimed on lines 300 to 306, 315, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding provincial amounts at lines 5804 to 5820, 5821, 5822, 5840, 5844, 5848, 5860, and 5864.
Line 5804 - Basic personal amount
Claim the basic personal amount of $8,000.
Line 5808 - Age amount
You can claim this amount if you met the rules for claiming the corresponding federal amount on line 301 of your federal Schedule 1. Enter on line 5808 the same amount that you entered on line 301.
Line 5812 - Spouse or common-law partner amount
You can claim this amount if the rules are met for claiming the federal amount on line 303 of federal Schedule 1. You still may be able to claim the provincial amount if your spouse or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $8,800.
If your spouse or common-law partner's net income is:
- $800 or less, enter $8,000 on line 5812; or
- more than $800 but less than $8,800, complete the calculation on Form SK428 to determine your claim, and enter the result on line 5812.
Note
Enter your marital status and the information concerning your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.
Line 5816 - Amount for an eligible dependant
You can claim this amount if the rules are met for claiming the federal amount on line 305 of federal Schedule 1. You still may be able to claim the provincial amount if your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $8,800.
If your dependant's net income is:
- $800 or less, enter $8,000 on line 5816; or
- more than $800 but less than $8,800, complete the calculation for line 5816 on the Provincial Worksheet to determine your claim.
If you have not already completed federal Schedule 5, complete and attach it to your return.
Line 5820 - Amount for infirm dependants age 18 or older
You can claim this amount if the rules are met for claiming the federal amount on line 306 of federal Schedule 1.
Complete the calculation for line 5820 on the Provincial Worksheet to determine your claim.
Line 5821 - Amount for dependent children born in 1984 or later
You can claim this amount if you lived in Saskatchewan at the end of the year and you had a dependent child for whom all of the following conditions apply:
- the child was less than 18 years of age at any time in 2002;
- the child lived with you at the end of the year (or on the date of death for a child who died in 2002); and
- a special allowance under the Children's Special Allowances Act was not received by anyone for that child.
You cannot claim this credit if anyone made a claim for the child as an eligible dependant on line 5816 or as a spouse or common-law partner on line 5812.
Enter beside box 6370 the number of dependent children you have. Claim $2,000 on line 5821 for each dependent child.
If you have a spouse or common-law partner, only one of you can claim this credit. Where both 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 and filing with his or her return, Schedule SK(S2). Please give details of your dependent children in the chart on Form SK428.
Line 5822 - Senior supplementary amount
You can claim this amount if you were 65 or older in 2002 and you lived in Saskatchewan at the end of the year. You can claim it regardless of your net income.
If you are completing a return for a person who died in 2002, you can claim this amount if the person was 65 before the date of death and he or she lived in Saskatchewan on the date of death.
Claim $750 on line 5822.
Line 5824 - CPP or QPP contributions through employment
Enter on this line the same amount that you claimed on line 308 of your federal Schedule 1.
Line 5828 - CPP or QPP contributions on self-employment and other earnings
Enter on this line the same amount that you claimed on line 310 of your federal Schedule 1.
Line 5832 - Employment Insurance premiums
Enter on this line the same amount that you claimed on line 312 of your federal Schedule 1.
Line 5836 - Pension income amount
You can claim this amount if you met the rules for claiming the corresponding federal amount on line 314 of your federal Schedule 1. Enter on line 5836 the same amount that you entered on line 314.
Line 5840 - Caregiver amount
You can claim this amount if the rules are met for claiming the federal amount on line 315 of federal Schedule 1.
Complete the calculation for line 5840 on the Provincial Worksheet to determine your claim.
Line 5844 - Disability amount
You can claim this amount if you met the rules for claiming the corresponding federal amount on line 316 of federal Schedule 1.
- If you were 18 or over at the end of the year, enter $6,180 on line 5844.
- If you were under 18 at the end of the year, you may be eligible to claim a supplement up to a maximum of $3,605 in addition to the disability amount of $6,180. Complete the calculation for line 5844 on the Provincial Worksheet to determine your claim.
Line 5848 - Disability amount transferred from a dependant (other than your spouse or common-law partner)
You can claim this amount if the rules are met for claiming the federal amount on line 318 of federal Schedule 1. Complete the calculation for line 5848 on the Provincial Worksheet to determine your claim.
Line 5852 - Interest paid on your student loans
Enter on this line the same amount that you claimed on line 319 of your federal Schedule 1.
Line 5856 - Your tuition and education amounts
The tuition and education amounts that you claimed on line 323 of your federal Schedule 1 may be different than the provincial amounts you calculate.
Complete Part 1 of Schedule SK(S11), Provincial Tuition and Education Amounts , to calculate your claim.
Receipts - If you are filing a paper return, attach the completed Schedule SK(S11). Whether you are filing a paper return or electronically, keep your forms and official tuition fees receipts in case we ask to see them.
Transferring and carrying forward amounts
You may not need all of your 2002 tuition and education amounts to reduce your provincial income tax to zero. In this case, you may transfer all or part of the unused portion to one person, either your spouse or common-law partner (who would claim it on line 5864), your parent or grandparent, or your spouse or common-law partner's parent or grandparent (who would claim it on line 5860).
You can only transfer an amount to your parent or grandparent, or your spouse or common-law partner's parent or grandparent, if your spouse or common-law partner does not claim an amount for you on line 5812 or 5864.
Complete Part 2 of Schedule SK(S11) to calculate the provincial amount available to transfer, as well as the back of Form T2202, Education Amount Certificate , or T2202A, Tuition and Education Amounts Certificate , to designate who can claim it and the amount the person can claim. This amount may be different from the amount calculated for the same person on your federal Schedule 11. You must enter the provincial amount you are transferring on line 20 of your Schedule SK(S11).
Tax Tip
If you are transferring an amount to a designated person, do not transfer more than the person can use. That way, you can carry forward as much as possible to use in a future year.
Complete Part 2 of Schedule SK(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts you do not need to use (and do not transfer) for the year.
Line 5860 - Tuition and education amounts transferred from a child
You can claim this amount if the rules are met for claiming the federal amount on line 324 of your federal Schedule 1.
Enter on line 5860 the total of all provincial amounts transferred to you that each student designated on the back of his or her Form T2202 orT2202A.
Notes
The student must have entered this amount on line 20 in Part 2 of his or her Schedule SK(S11). He or she may have chosen to transfer an amount that is less than the available provincial amount. The student cannot transfer to you any unused tuition and education amounts carried forward from a previous year.
If the student was a resident of another province or territory on December 31, 2002, contact your tax services office to determine the amount you can claim on line 5860.
See other rules for line 324 in the General Income and Benefit Guide that may apply if the student has a spouse or a common-law partner.
Receipts - If you are filing a paper return, do not include the student's Schedule SK(S11), forms, or official tuition fees receipts. Whether you are filing a paper return or electronically, keep all of your documents in case we ask to see them.
Line 5864 - Amounts transferred from your spouse or common-law partner
You can claim these amounts if the rules are met for claiming the federal amounts on line 326 of your federal Schedule 1.
As a resident of Saskatchewan, you can also transfer the amount for dependant children born in 1984 or later, and the Senior supplementary amount.
Complete Schedule SK(S2), Provincial Amounts Transferred From Your Spouse or Common-law Partner , to calculate your claim. Attach this schedule to your return.
Line 5868 - Medical expenses
The allowable medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They have to cover the same 12-month period ending in 2002, but must not have been claimed on a 2001 return.
Line 5872 - Medical expenses adjustment
If you claimed, on line 5868, medical expenses for a dependant, other than your spouse or common-law partner, whose net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is more than $8,000, complete the calculation for line 5872 on the Provincial Worksheet to determine the amount of the adjustment.
Tax Tip
The provincial adjustment that you calculate for a dependant will be different than the federal adjustment. If the provincial adjustment you calculate is less than the total medical expenses paid for that dependant, it will be to your benefit to include these expenses at line 5868.
Line 5896 - Donations and gifts
To calculate your claim for line 5896, enter the amounts from lines 345 and 347 of federal Schedule 9 and multiply them by the rates on lines 35 and 36 on Form SK428.
Step 3 - Saskatchewan tax
Line 40 - Saskatchewan farm and small business capital gains tax credit
If you reported capital gains from the disposition of qualified farm property or qualified small business corporation shares, complete Form T1237, Saskatchewan Farm and Small Business Capital Gains Tax Credit , and attach it to your return. Enter the calculated amount on line 40 of Form SK428.
Line 42 - Saskatchewan tax on split income
If you have to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income , to calculate the provincial tax that applies to this income. Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. You can find more information on tax on split income on page 13 in the General Income Tax and Benefit Guide .
Line 50 - Saskatchewan additional tax for minimum tax purposes
If you have to pay minimum tax as calculated on Form T691, Alternative Minimum Tax , you will also have to determine your Saskatchewan additional tax for minimum tax purposes. To do this, complete Form T1219, Provincial and Territorial Alternative Minimum Tax , and enter the calculated amount on line 50 of Form SK428. You can find information about minimum tax on page 29 of the General Income Tax and Benefit Guide.
Line 54 - Royalty tax rebate
If, in 2002, you had attributed Canadian royalties and taxes as a result of transactions with any of the provinces or territories, you may qualify for the Saskatchewan royalty tax rebate.
Enter on line 54 of Form SK428 the rebate shown on line 26 of Form T82, Saskatchewan Royalty Tax Rebate . Attach Form T82 to your paper return.
Lines 56 and 57 - Political contribution tax credit
You can claim this credit if 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 2002. Official receipts can only be issued for contributions of at least $25.
How to claim
Enter the total of your official receipts for Saskatchewan political contributions on line 56 of Form SK428, and determine the amount to enter on line 57 as follows:
- If the total of your official receipts is not more than $1,075, complete the calculation for line 57 on the Provincial Worksheet .
- If the total of your official receipts is more than $1,075, enter $500 on line 57 of Form SK428.
Receipts - Attach to your paper return official receipts signed by an official agent of the political party or independent candidate. If you are filing electronically, keep them in case we ask to see them.
Lines 59 to 61 - Labour-sponsored venture capital tax credit
You can claim this credit if you were a resident of Saskatchewan at the end of the year and you made an eligible investment in a labour-sponsored venture capital corporation that invests in small and medium-size businesses.
You can claim a credit for investments made in 2002 (that you did not claim on your 2001 return) or in the first 60 days of 2003. If an RRSP for a spouse or common-law partner became the first registered holder of the share, either the RRSP contributor or annuitant may claim this credit for that share.
If you invested in a labour-sponsored venture capital corporation that is registered in Saskatchewan, enter the credit shown on Slip T2C (SASK.), Saskatchewan Tax Incentive (issued by the Saskatchewan Department of Industry and Resources), to a maximum of $1,000, on line 59.
If you invested in a labour-sponsored venture capital corporation that is registered federally, enter the credit shown on Slip T2C (SASK.), Saskatchewan Tax Incentive (issued by the Saskatchewan Department of Industry and Resources), to a maximum of $525, on line 60.
The maximum labour-sponsored venture capital tax credit you can claim on line 61 is $1,000.
Receipts - Attach Slip T2C (SASK.) to your paper return. If you are filing electronically, keep it in case we ask to see it.
Lines 63 to 65 - Saskatchewan post-secondary graduate tax credit
You can claim a credit of $350 on line 63 if you meet all of the following conditions:
- you were a resident of Saskatchewan at the end of the year;
- you completed an eligible program of post-secondary studies and you met the necessary qualifications for graduation; and
- you applied for and obtained a tax credit certificate from the Saskatchewan Department of Learning, certifying your entitlement to and the amount of the credit.
You can carry forward any unused amount of Saskatchewan post-secondary graduate tax credit for four years. Any unused post-secondary graduate tax credit will be shown on your Notice of Assessment. Enter any unused amount from a previous year on line 64.
If you did not claim the credit in previous years, and a certificate had been issued for 2000 or 2001, you have to request an adjustment to your 2000 or 2001 tax return to claim that credit. See the section called "How do you change a return?" on page 10 of the General Income Tax and Benefit Guide .
Receipts - Attach to your paper return the tax credit certificate obtained from the Saskatchewan government. If you are filing electronically, keep it in case we ask to see it.
Line 67 - Saskatchewan mineral exploration tax credit
To encourage mineral exploration, Saskatchewan introduced the mineral exploration tax credit for individuals who purchase shares from a mining exploration corporation after October 17, 2000. The company's exploration expense must be in Saskatchewan.
The credit is 10% of the eligible expenses, and it will be used first to reduce Saskatchewan tax in the year. Any unused amounts can be carried forward for 10 years or carried back for 3 years.
Enter on line 67 of Form SK428, the total of the credits shown on all the Slips SK-METC, Mineral Exploration Tax Credit Certificate for 2002, you received from mining exploration corporations that incurred qualifying expenses in Saskatchewan.
If your most recent Notice of Assessment or Notice of Reassessment indicates an unused mineral exploration tax credit from 2001, enter this amount on line 68.
If you cannot use all of your tax credit and you want to carry back the unused amount to previous years, use the chart for lines 71 to 73 on the Provincial Worksheet to calculate the available amount.
Enter, on line 73 on Form SK428, any part of this amount you want to carry back to reduce your 1999 Saskatchewan tax. Enter, on line 72, any amount you want to carry back to 2000 and, on line 71, any amount you want to carry back to 2001.
If any unused amount is not carried back to a previous year on lines 71, 72 or 73, it will be shown on your 2002 Notice of Assessment or Notice of Reassessment.
Receipts - If you are filing a paper return, attach a copy of your SK-METC slips. If you are filing electronically, keep them in case we ask to see them.
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