5008-C (Page 1 of 3) T1 General - 2010 SK428 Saskatchewan Tax Complete this form, and attach a copy to your return. For more information, see the related line in the forms book. Step 1 - Saskatchewan non-refundable tax credits Line 5607: For internal use only Line 1 and line 5804: Basic personal amount claim $14,535 ^ Line 2 and line 5808: Age amount (if born in 1946 or earlier) (use provincial worksheet) (maximum $4,428) ^ Spouse or common-law partner amount Base amount 15,989.00 Minus: his or her net income from page 1 of your return ^ Line 3 and line 5812: Result: (if negative, enter "0") = ^ (maximum $14,535) ^ Amount for an eligible dependant Base amount 15,989.00 Minus: his or her net income from line 236 of his or her return ^ Line 4 and line 5816: Result: (if negative, enter "0") = ^ (maximum $14,535) ^ Line 5 and line 5820: Amount for infirm dependants age 18 or older (use provincial worksheet) ^ Line 6 and 5821: Amount for dependent children born in 1993 or later (Complete the chart on the last page) Line 6370: Number of children ^ multiplied by $5,514 = ^ Line 7 and line 5822: Senior supplementary amount (if born in 1946 or earlier) claim $1,169 ^ CPP or QPP contributions: Line 8 and line 5824: (amount from line 308 of your federal Schedule 1) ^ Line 9 and line 5828: (amount from line 310 of your federal Schedule 1) ^ Employment Insurance premiums: Line 10 and line 5832: (amount from line 312 of your federal Schedule 1) ^ Line 11 and line 5829: (amount from line 317 of your federal Schedule 1) ^ Line 12 and line 5836: Pension income amount (maximum $1,000) ^ Line 13 and line 5840: Caregiver amount (use provincial worksheet) ^ Line 14 and line 5844: Disability amount (for self) ^ Line 15 and line 5848: Disability amount transferred from a dependant (use provincial worksheet) ^ Line 16 and line 5852: Interest paid on your student loans (amount from line 319 of your federal Schedule 1) ^ Line 17 and line 5856: Your tuition and education amounts [attach Schedule SK(S11)] ^ Line 18 and line 5860: Tuition and education amounts transferred from a child ^ Line 19 and line 5864: Amounts transferred from your spouse or common-law partner [attach Schedule SK(S2)] ^ Medical expenses: Line 20 and line 5868: Amount from line 330 of your federal Schedule 1 ^ Line 21: Enter $2,052 or 3% of line 236 of your return, whichever is less. ^ Line 22: Line 20 minus line 21 (if negative, enter "0") = ^ Line 23 and line 5872: Allowable amount of medical expenses for other dependants from line 331 of your federal Schedule 1 ^ Line 24 and line 5876: Add lines 22 and 23. = ^ Graduate tax exemption amount: Line 25 and line 5879: Enter your unused graduate tax exemption amount from your 2010 notice of assessment or notice of reassessment. ^ Line 26 and line 5880: Add lines 1 through 19 and lines 24 and 25. = ^ Line 27: Saskatchewan non-refundable tax credit rate 11% Line 28 and line 5884: Multiply line 26 by line 27. = ^ Donations and gifts: Line 29: Amount from line 345 of your federal Schedule 9 ^ multiplied by 11% = ^ Line 30: Amount from line 347 of your federal Schedule 9 ^ multiplied by 15% = ^ Line 31 and line 5896: Add lines 29 and 30. = ^ Line 32 and line 6150: Add lines 28 and 31. Saskatchewan non-refundable tax credits = ^ Enter this amount on line 46. Go to Step 2 on the next page. 5008-C (Page 2 of 3) Step 2 – Saskatchewan tax on taxable income Line 33: Enter your taxable income from line 260 of your return. ^ Complete the appropriate column depending on the amount on line 33. *** Transcriber's Note: Use column 1 if the amount on line 33 is $40,919 or less. Use column 2 if the amount on line 33 is more than $40,919 but not more than $116,911. Use column 3 if the amount on line 33 is more than $116,911. *** Column 1: Line 33 is $40,919 or less Line 34: Enter the amount from line 33. ^ Line 35: 0.00 Line 36: Line 34 minus line 35 (cannot be negative) = ^ Line 37: Rate 11% Line 38: Multiply line 36 by 11% = ^ Line 39: 0.00 Line 40: Add lines 38 and 39. Saskatchewan tax on taxable income = ^ Go to Step 3 Column 2: Line 33 is more than $40,919 but not more than $116,911 Line 34: Enter the amount from line 33. ^ Line 35: 40,919.00 Line 36: Line 34 minus line 35 (cannot be negative) = ^ Line 37: Rate 13% Line 38: Multiply line 36 by 13% = ^ Line 39: 4,501.00 Line 40: Add lines 38 and 39. Saskatchewan tax on taxable income = ^ Go to Step 3 Column 3: Line 33 is more than $116,911 Line 34: Enter the amount from line 33. ^ Line 35: 116,911.00 Line 36: Line 34 minus line 35 (cannot be negative) = ^ Line 37: Rate 15% Line 38: Multiply line 36 by 15% = ^ Line 39: 14,380.00 Line 40: Line 38 plus 14,182.00. Saskatchewan tax on taxable income = ^ Go to Step 3 Step 3 - Saskatchewan tax Line 41: Enter your Saskatchewan tax on taxable income from line 40. ^ Line 42 and line 6355: Enter the Saskatchewan farm and small business capital gains tax credit from Form T1237. = ^ Line 43: Line 41 minus line 42 = ^ Line 44 and line 6151: Enter your Saskatchewan tax on split income from Form T1206. ^ Line 45: Add lines 43 and 44. = ^ Line 46: Enter your Saskatchewan non-refundable tax credits from line 32. ^ Saskatchewan dividend tax credit: Line 47 and line 6152: Credit calculated for line 6152 on the Provincial Worksheet ^ Saskatchewan overseas employment tax credit Line 48 and line 6153: Amount from line 426 of your federal Schedule 1 ^ multiplied by 50% = ^ Saskatchewan minimum tax carryover: Line 49 and line 6154: Amount from line 427 of your federal Schedule 1 ^ multiplied by 50% = ^ Line 50: Add lines 46 through 49. = ^ Line 51: Line 45 minus line 50 (if negative, enter "0") = ^ Saskatchewan additional tax for minimum tax purposes: Line 52: Form T691: Line 108 minus line 111 ^ multiplied by 50% = ^ Line 53: Add lines 51 and 52. = ^ Line 54: Enter the provincial foreign tax credit from Form T2036. ^ Line 55: Line 53 minus line 54 (if negative, enter "0") = ^ Line 56: Enter your unused Saskatchewan royalty tax rebate from your 2010 notice of assessment or notice of reassessment. ^ Line 57: Line 55 minus line 56 = ^ Political contribution tax credit Line 58 and line 6368: Enter Saskatchewan political contributions made in 2011. ^ Line 59: Credit calculated for line 59 on the Provincial Worksheet (maximum $650) ^ Line 60: Line 57 minus line 59 (if negative, enter "0") = ^ Labour-sponsored venture capital tax credit Line 61: For investments in venture capital corporations that are registered in Saskatchewan: Enter your tax credit from Slip T2C (Sask.). (maximum $1,000) Line 62: For investments in venture capital corporations that are registered federally: Enter your tax credit from Slip T2C (Sask.). (maximum $1,000) ^ Line 63 and line 6374: Add lines 61 and 62. (maximum $1,000) = ^ Line 64: Line 60 minus line 63 (if negative, enter "0") = ^ Continue on the next page. 5008-C (Page 3 of 3) Step 3 - Saskatchewan tax (continued) Line 65: Enter the amount from line 64 on the previous page. ^ Saskatchewan employee's tools tax credit Line 66 and line 6356: Enter your one-time trade entry credit from Part 3 of Form T1284. ^ Line 67: Unused one-time trade entry credit from your 2010 notice of assessment or notice of reassessment ^ Line 68 and line 6357: Enter your annual maintenance credit from Part 4 of Form T1284. ^ Line 69: Add lines 67 and 68. = ^ Line 70: Enter the amount from line 66 or line 69, whichever applies. ^ Line 71: Line 65 minus line 70 (if negative, enter "0") = ^ Saskatchewan mineral exploration tax credit Line 72 and line 6360: Saskatchewan mineral exploration tax credit from Slip SK-METC ^ Line 73: Unused Saskatchewan mineral exploration tax credit from your 2010 notice of assessment or notice of reassessment ^ Line 74: Add lines 72 and 73. = ^ Line 75: Line 71 minus line 74 (if negative, enter "0") Saskatchewan tax = ^ Enter the result on line 428 of your return. Request for carryback of unused mineral exploration tax credit Line 76: Amount from line 74 ^ Line 77: Amount from line 71 ^ Line 78: Line 76 minus line 77 (if negative, enter "0") = ^ Enter on line 79 any part of the amount from line 78 you want to carry back to 2010 to reduce your Saskatchewan tax. Enter on line 80 any amount you want to carry back to 2009 and, on line 81, any amount you want to carry back to 2008. Line 79 and line 6361: Enter the amount you want to carry back to 2010. ^ Line 80 and line 6362: Enter the amount you want to carry back to 2009. ^ Line 81 and line 6363: Enter the amount you want to carry back to 2008. ^ Details of dependent children born in 1993 or later (If you need more space, attach a separate sheet of paper.) Child's name ^ Relationship to you ^ Child's date of birth (Year/Month/Day) ^ Social insurance number (if available) ^ Privacy Act, Personal Information Bank number CRA PPU 005