Saskatchewan

New for Saskatchewan for 2022

Form SK428, Saskatchewan Tax, is used to calculate your Saskatchewan tax.

Form SK479, Saskatchewan Credit, is used to calculate your refundable credit.

Schedule SK(S12), Saskatchewan Home Renovation Tax Credit, is used to calculate your Saskatchewan home renovation tax credit. 

Saskatchewan Tax (SK428)

Tax rates for 2022

• 10.5% on the portion of your taxable income that is $46,773 or less, plus
• 12.5% on the portion of your taxable income that is more than $46,773 but not more than $133,638, plus
• 14.5% on the portion of your taxable income that is more than $133,638

Saskatchewan tax

The following taxes are included in the calculation of your Saskatchewan tax:

• Additional tax for minimum tax purposes
• Tax on split income

Non-refundable tax credits

Saskatchewan offers the following non-refundable tax credits to reduce your amount of provincial tax payable:

• Age amount
• Allowable amount of medical expenses for other dependants 
• Amount for an eligible dependant
• Amount for dependent children born in 2004 or later
• Amount for infirm dependants age 18 or older 
• Amounts transferred from your spouse or common-law partner
• Basic personal amount 
• CPP or QPP contributions on self-employment income and other earnings
• CPP or QPP contributions through employment income
• Caregiver amount 
• Dividend tax credit
• Disability amount for self
• Disability amount transferred from a dependant
• Donations and gifts
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Farm and small business capital gains tax credit 
• First-time homebuyers' amount
• Home renovation expenses
• Interest paid on your student loans
• Labour-sponsored venture capital tax credit
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later  
• Mineral exploration tax credit
• Minimum tax carryover
• Pension income amount 
• Political contribution tax credit
• Provincial foreign tax credit  
• Saskatchewan graduate tuition tax credit
• Senior supplementary amount
• Search and rescue volunteers' amount
• Spouse or common-law partner amount  
• Volunteer emergency medical first responders' amount
• Volunteer firefighters' amount
• Your unused tuition and education amounts

Saskatchewan Credit (SK479)

Refundable tax credit

Saskatchewan offers the following refundable tax credit:

• Active families benefit (AFB)

For more information

If you have questions about your income tax return, go to Personal income tax or call 1-800-959-8281.

To get forms, go to Forms and publications.

If you have questions about applying for the Graduate Retention Program or about the Graduate Retention Program Eligibility Certificate, call 1-800-597-8278, or 306-787-5620 (in Regina).

For other questions about the Graduate Retention Program, call the CRA.

Forms and publications

• Saskatchewan – Income Tax Package
• Form RC360, Saskatchewan Graduate Retention Program
• Form T691, Alternative Minimum Tax
• Form T1206, Tax on Split Income
• Form T1237, Saskatchewan Farm and Small Business Capital Gains Tax Credit 
• Form T2036, Provincial or Territorial Foreign Tax Credit
• Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Related topics

• Saskatchewan low-income tax credit

Provincial and territorial government partners

• Ministry of Finance