,9=m,n = ,resid5ts (        #a
              ,saskat*ewan
    
          ,:at's new = #bjaa8
    
  ,! 9come levels & mo/ (! non-refunda#
tax cr$its us$ 6calculate yr
,saskat*ewan 9come tax h *ang$4
  ,! 4#aj1jjj limit =! all[a# am.t (
m$ical exp5ses = o!r dep5dants has be5
elim9at$4
  ,! rate us$ 6calculate ! divid5d tax
cr$it = o!r ?an eligi# divid5ds has
*ang$4
  ,=m ,,sk#dbh1 ,saskat*ewan ,tax1
reflects ^! *anges4

              ,g5]al 9=m,n
    
      ,saskat*ewan ,l[-,9come ,tax
                 ,cr$it
    
  ,? program is design$ 6help l[]-9come
,saskat*ewan resid5ts4
                                      #a
           ,9=m,n = resid5ts         a#a
  ,= m 9=m,n on ! pay;t am.ts1 see
,booklet ,,rc#dbaj1 ,,gst/,,hst ,cr$it4
  ,! pay;t is -b9$ )! qu>t]ly pay;t (!
f$]al gds & s]vices tax 7,,gst7 cr$it4
  ,6get ? cr$it1 y 7or yr sp\se or -mon-
law "pn]7 %d apply =! ,,gst cr$it on
page #a ( yr 7or yr sp\se's or -mon-law
"pn]'s7 return4
  ,file yr tax return--,y 7& yr sp\se or
-mon-law "pn]7 %d file yr #bjaa tax
return7s7 z soon z possi#4 ,! 9=m,n y
give on yr return7s7 w det]m9e h[ m* y w
get />t+ 9 ,july #bjab4
  ,! ,saskat*ewan ,l[-,9come ,tax ,cr$it
program is fully fund$ 0! ,prov9ce (
,saskat*ewan4
  ,= m 9=m,n1 call ! ,canada ,rev5ue
,ag5cy 7,,cra7 at #a-hjj-iei-aiec4

               ,= m 9=m,n
    
  ,if y h "qs ab ..,saskat*ewan 9come
tax & .cr$its 79clud+ ! lab\r-sponsor$
v5ture capital tax cr$it71 visit !    #b
           ,9=m,n = resid5ts         b#a
,,cra ,web site at _+www.cra.gc.ca_: or
call ! ,,cra at #a-hjj-iei-hbha4
  ,6get =ms1 g 6! ,,cra ,web page at
_+www.cra.gc.ca/forms_: or call
#a-hjj-iei-bbba4
  ,if y h any "qs ab ! ..graduate ret5;n
program tui;n .rebate1 or ! previ\s
..graduate tax exemp;n .program1 3tact3

  ,saskat*ewan ,m9i/ry ( ,adv.ed ,$uc,n1
    ,employ;t & ,immigr,n
  ,/ud5t ,f9ancial ,assi/.e ,bran*
  ,box #fej
  #dfce ,wascana ,p>kway
  ,reg9a ,,sk ,s#d;,p #c;,a#c
  ,call3 #a-hjj-eig-hbgh1 or #ghg-efbj
    7in ,reg9a7
  
      ,-plet+ yr ,saskat*ewan =ms
    
  ,all ! 9=m,n y ne$ 6calculate yr
,saskat*ewan tax & cr$its is 9clud$ on !
foll[+ pages4 ,y w f9d two copies ( ,=m
,,sk#dbh1 ,saskat*ewan ,tax1 & ,=m    #c
           ,9=m,n = resid5ts         c#a
,,sk#dgi1 ,saskat*ewan ,cr$its1 9 ?
book4 ,-plete ! =ms t apply 6y & atta* a
copy 6yr return4
  ,! foll[+ 9=m,n w help y -plete ,=m
,,sk#dbh & ,=m ,,sk#dgi4
  ,! t]ms .sp\se & .-mon-law "pn] >e
def9$ 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4
  ,! t]m ..5d (! .ye> m1ns ,decemb] #ca1
#bjaa1 ! date y left ,canada if y
emigrat$ 9 #bjaa1 or ! date ( d1? =a
p]son :o di$ 9 #bjaa4

,tax ,tip
  ,a numb] ( ,saskat*ewan tax m1sures >e
  4t9ct f correspond+ f$]al m1sures4
  ,h["e1 _m rules = calculat+
  ,saskat*ewan tax >e / bas$ on ! f$]al
  ,9come ,tax ,act4 ,z a result1 y may
  f9d x easi] 6calculate yr f$]al tax
  f/4 ,yr total taxes paya# w 2 ! same1
  no matt] : tax y calculate f/4

                                      #d
       ,=m ,,sk#dbh1 ,saskat*ewan     #b
                  ,tax
    
  ,-plete ,=m ,,sk#dbh if y 7 a resid5t
( ,saskat*ewan at ! 5d (! ye>4
  ,if y _h 9come f a busi;s )a p]man5t
e/abli%;t \tside ,saskat*ewan1 -plete
,=m ,t#bbjc1 ,prov9cial & ,t]ritorial
,taxes = #bjaa--,multiple ,jurisdic;ns1
.9/1d .( -plet+ ,=m ,,sk#dbh4
  ,y al h 6-plete ,=m ,,sk#dbh if y 7 a
non-resid5t ( ,canada 9 #bjaa & y e>n$
9come f employ;t 9 ,saskat*ewan or rcvd
9come f a busi;s )a p]man5t e/abli%;t
only 9 ,saskat*ewan4

       ,/ep #a--,saskat*ewan non-
          refunda# tax cr$its
    
  ,! eligibil;y crit]ia & rules = claim+
mo/ (! ,saskat*ewan non-refunda# tax
cr$its >e ! same z =! f$]al non-refunda#
tax cr$its4 ,h["e1 ..! value & calcul,n
( "s ,saskat*ewan non-refunda# tax
                                      #e
           ,9=m,n = resid5ts         a#b
cr$its >e di6]5t f ! correspond+ f$]al
.cr$its4
  ,6calculate "s (! non-refunda# tax
cr$its1 use ! ,prov9cial ,"w%eet 9 ?
book4

     ,newcom]s 6,canada & emigrants
    
  ,if y prorat$ any (! am.ts y claim$ on
l9es #cjj 6#cjf1 #cae1 #caf1 #cah1 #cbd1
& #cbf ( yr f$]al ,s*$ule #a1 y h
6prorate ! correspond+ prov9cial am.ts
at l9es #ehjd 6#ehbj1 #ehdj1 #ehdd1
#ehdh1 #ehfj1 & #ehfd4 ,al1 y may h
6prorate ! am.ts on l9es #ehba & #ehbb4

       ,l9e #ehjd--,basic p]sonal
                  am.t
    
  ,claim 4#ad1ece4



                                      #f
         ,l9e #ehjh--,age am.t       b#b
    
  ,y c claim ? am.t if y 7 #fe ye>s (
age or old] on ,decemb] #ca1 #bjaa1 & yr
net 9come 7l9e #bcf ( yr return7 is less
?an 4#fb1dha4
  ,if yr net 9come is3
    --4#cb1ifa or less1 5t] 4#d1dbh on
      l9e #ehjh2 or
    --m ?an 4#cb1ifa b less ?an
      4#fb1dha1 -plete ! calcul,n = l9e
      #ehjh on ! ,prov9cial ,"w%eet 9 ?
      book4
    
,tax ,tip
  ,y may 2 a# 6transf] all or "p ( yr
  age am.t 6yr sp\se or -mon-law "pn]4
  ,simil>ly1 y may 2 a# 6claim all or "p
  ( 8 or h] age am.t4 ,= m 9=m,n1 see
  l9e #ehfd4




                                      #g
      ,l9e #ehab--,sp\se or -mon-    c#b
             law "pn] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjc ( f$]al
,s*$ule #a & yr sp\se's or -mon-law
"pn]'s net 9come 7l9e #bcf ( 8 or h]
return1 or ! am.t t x wd 2 if he or %e
fil$ a return7 is less ?an 4#ae1ihi4
  ,-plete ! calcul,n on ,=m ,,sk#dbh1 &
5t] ! am.t on l9e #ehab4

,note
  ,5t] yr m>ital /atus &! 9=m,n 3c]n+ yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4

     ,l9e #ehaf--,am.t = an eligi#
                dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cje ( f$]al
,s*$ule #a & yr dep5dant's net        #h
           ,9=m,n = resid5ts         d#b
9come 7l9e #bcf ( 8 or h] return1 or !
am.t t x wd 2 if he or %e fil$ a return7
is less ?an 4#ae1ihi4
  ,-plete ! calcul,n on ,=m ,,sk#dbh1 &
5t] ! am.t on l9e #ehaf4

,note
  ..,if y 7 a s+le .p>5t on ,decemb]
  #ca1 #bjaa1 & y *oose 69clude all
  ,univ]sal ,* ,c>e ,b5efit am.ts y rcvd
  9 #bjaa 9 ! 9come ( yr dep5dant1
  9clude ? am.t 9 ! calcul,n ( 8 or h]
  net 9come4

  ,if y h n alr -plet$ f$]al ,s*$ule #e1
-plete & atta* x 6yr return4

       ,l9e #ehbj--,am.t = 9firm
       dep5dants age #ah or old]
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjf ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or !      #i
           ,9=m,n = resid5ts         e#b
am.t t x wd 2 if he or %e fil$ a return7
is less ?an 4#ad1fci4
  ,-plete ! calcul,n = l9e #ehbj on !
,prov9cial ,"w%eet 9 ? book4

     ,l9e #ehba--,am.t = dep5d5t *n
          born 9 #aiic or lat]
    
  ,y c claim ? am.t if y liv$ 9
,saskat*ewan at ! 5d (! ye> & y _h a
dep5d5t * = :om .all (! foll[+ 3di;ns
apply3
    --! * 0 less ?an #ah ye>s ( age at
      any "t 9 #bjaa2
    --! * liv$ ) y at ! 5d (! ye> 7or on
      ! date ( d1? =a * :o di$ 9 #bjaa72
      &
    --no "o has rcvd a special all[.e "u
      ! ,*n's ,special ,all[.es ,act =!
      *4
    


                                     #aj
           ,9=m,n = resid5ts          #c
  ,y _c claim ? cr$it if any"o made a
claim =! * z an eligi# dep5dant on l9e
#ehaf or z a sp\se or -mon-law "pn] on
l9e #ehab4
  ,if y h a sp\se or -mon-law "pn]1 only
"o ( y c claim ? cr$it4 ,": bo? >e
eligi# 6make ? claim1 ! p]son )! .l[]
taxa# 9come m/ make ! 9itial claim4 ,!
o!r p]son may claim any unus$ am.t
0-plet+ ,s*$ule ,,sk7,s#b71 ,prov9cial
,am.ts ,transf]r$ ,f ,yr ,sp\se or
,-mon-,law ,"pn]1 & fil+ x ) 8 or h]
return4
  ,5t] 2s box #fcgj ! numb] ( dep5d5t *n
y h :o 7 born 9 #aiic or lat]4 ,claim
4#e1ead on l9e #ehba = ea* dep5d5t *4
,pl1se give details ( yr dep5d5t *n 9 !
*>t on ,=m ,,sk#dbh4

,tax ,tip
  ,y may 2 a# 6transf] all or "p ( yr
  am.t = dep5d5t *n born 9 #aiic or lat]
  6yr sp\se or -mon-law "pn]4 ,simil>ly1
  y may 2 a# 6claim all or "p ( 8    #aa
           ,9=m,n = resid5ts         a#c
  or h] am.t = dep5d5t *n born 9 #aiic
  or lat]4 ,= m 9=m,n1 see l9e #ehfd4

     ,l9e #ehbb--,s5ior supple;t>y
                  am.t
    
  ,y c claim ? am.t if y 7 #fe ye>s (
age or old] 9 #bjaa & y liv$ 9
,saskat*ewan at ! 5d (! ye>4 ,y c claim
x reg>d.s ( yr net 9come4
  ,claim 4#a1afi on l9e #ehbb4
  ,if y >e -plet+ a return =a p]son :o
di$ 9 #bjaa1 y c claim ? am.t if ! p]son
0 #fe ye>s ( age 2f ! date ( d1? & he or
%e liv$ 9 ,saskat*ewan on ! date ( d1?4

,tax ,tip
  ,y may 2 a# 6transf] all or "p ( yr
  s5ior supple;t>y am.t 6yr sp\se or
  -mon-law "pn]4 ,simil>ly1 y may 2 a#
  6claim all or "p ( 8 or h] s5ior
  supple;t>y am.t4 ,= m 9=m,n1 see l9e
  #ehfd4
                                     #ab
       ,l9e #ehbd--,,cpp or ,,qpp    b#c
         3tribu;ns "? employ;t
    
  ,5t] on ? l9e ! same am.t t y claim$
on l9e #cjh ( yr f$]al ,s*$ule #a4

       ,l9e #ehbh--,,cpp or ,,qpp
      3tribu;ns on self-employ;t &
               o!r e>n+s
    
  ,5t] on ? l9e ! same am.t t y claim$
on l9e #caj ( yr f$]al ,s*$ule #a4

     ,l9e #ehcb--,employ;t ,9sur.e
          premiums "? employ;t
    
  ,5t] on ? l9e ! same am.t t y claim$
on l9e #cab ( yr f$]al ,s*$ule #a4

     ,l9e #ehbi--,employ;t ,9sur.e
      premiums on self-employ;t &
            o!r eligi# e>n+s
    
  ,5t] on ? l9e ! same am.t t y claim$
on l9e #cag ( yr f$]al ,s*$ule #a4   #ac
      ,l9e #ehcf--,p5.n 9come am.t   c#c
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #cad ( f$]al
,s*$ule #a4
  ,! am.t y c claim on l9e #ehcf is !
am.t on l9e #cad ( yr f$]al ,s*$ule #a1
or 4#a1jjj1 :i*"e is .less4

,note
  ,only resid5ts ( ,saskat*ewan >e
  eligi# = ? am.t4 ,if y >e n a resid5t
  ( ,saskat*ewan1 y _c claim ? non-
  refunda# tax cr$it 9 calculat+ yr
  ,saskat*ewan tax ev5 ?\< y may h rcvd
  9come f a s\rce 9side ,saskat*ewan 9
  #bjaa4

       ,l9e #ehdj--,c>egiv] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cae ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
                                     #ad
           ,9=m,n = resid5ts         d#c
x wd 2 if he or %e fil$ a return7 is
less ?an 4#bc1ahh4
  ,-plete ! calcul,n = l9e #ehdj on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #ehdd--,4abil;y am.t 7=
                 self7
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #caf ( f$]al
,s*$ule #a4
    --,if y 7 ..#ah ye>s ( age or .ov]
      at ! 5d (! ye>1 5t] 4#h1efc on l9e
      #ehdd4
    --,if y 7 .."u #ah ye>s ( .age at !
      5d (! ye>1 y may 2 eligi# 6claim a
      supple;t up 6a maximum ( 4#h1efc 9
      a4i;n 6! 4abil;y am.t ( 4#h1efc4
      ,-plete ! calcul,n = l9e #ehdd on
      ! ,prov9cial ,"w%eet 9 ? book4
    
    

                                     #ae
       ,l9e #ehdh--,4abil;y am.t     e#c
         transf]r$ f a dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cah ( f$]al
,s*$ule #a4
  ,-plete ! calcul,n = l9e #ehdh on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #eheb--,9t]e/ pd on yr
              /ud5t loans
    
  ,5t] on ? l9e ! same am.t t y claim$
on l9e #cai ( yr f$]al ,s*$ule #a4

     ,l9e #ehef--,yr tui;n & $uc,n
                 am.ts
    
  ,-plete ,s*$ule ,,sk7,s#aa71
,prov9cial ,tui;n & ,$uc,n ,am.ts4
  ,support+ docu;ts--,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4 ,if y >e
fil+ a ..pap] return1 atta* yr -plet$
,s*$ule .,,sk7,s#aa71 b d n s5d yr   #af
           ,9=m,n = resid5ts         f#c
o!r docu;ts4 ,keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4
--------------------------------------#d
     ,transf]r+ & c>ry+ =w>d am.ts
    
  ,y may n ne$ all ( yr #bjaa tui;n &
$uc,n am.ts 6reduce yr prov9cial 9come
tax 6z]o4 ,9 ? case1 y c .transf] all or
"s (! unus$ "p 6."o p]son1 ei 6yr sp\se
or -mon-law "pn] 7:o wd claim x on l9e
#ehfd7 or 6yr or yr sp\se's or -mon-law
"pn]'s p>5t or gr&p>5t 7:o wd claim x on
l9e #ehfj74
  ,y c only transf] an am.t 6yr p>5t or
gr&p>5t1 or yr sp\se's or -mon-law
"pn]'s p>5t or gr&p>5t1 if yr sp\se or
-mon-law "pn] does n claim an am.t = y
on l9e #ehab or #ehfd4
  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,sk7,s#aa7
6calculate ! prov9cial am.t availa#
6transf]1 z well z ,=m ,t#bbjb1 ,$uc,n &
,textbook ,am.ts ,c]tificate1
,t#bbjb;,a1 ,tui;n1 ,$uc,n1 &        #ag
           ,9=m,n = resid5ts         a#d
,textbook ,am.ts ,c]tificate1
,,tl#aa;,a1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate--,univ]s;y ,\tside
,canada1 ,,tl#aa;,b1 ,tui;n1 ,$uc,n1 &
,textbook ,am.ts ,c]tificate--,fly+
,s*ool or ,club1 or ,,tl#aa;,c1 ,tui;n1
,$uc,n1 & ,textbook ,am.ts ,c]tificate--
,commut] 6! ,unit$ ,/ates1 6designate :o
c claim ! transf]r$ am.t & 6specify !
am.t ? p]son c claim4 ,? am.t may 2
di6]5t f ! am.t calculat$ =! same p]son
on yr f$]al ,s*$ule #aa4 ,5t] !
prov9cial am.t y >e transf]r+ on l9e #bj
( yr ,s*$ule ,,sk7,s#aa74

,tax ,tip
  ,if y >e transf]r+ an am.t 6a
  designat$ 9dividual1 only transf] !
  am.t ? p]son c use4 ,t way1 y c c>ry
  =w>d z m* z possi# 6use 9 a future
  ye>4

  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,sk7,s#aa7    #ah
           ,9=m,n = resid5ts         b#d
6calculate ! am.t y c .c>ry .=w>d 6a
future ye>4 ,? am.t corresponds 6! "p (
yr tui;n & $uc,n am.ts y d n ne$ 6use 7&
d n transf]7 =! ye>4

       ,l9e #ehfj--,tui;n & $uc,n
         am.ts transf]r$ f a *
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbd ( yr f$]al
,s*$ule #a4
  ,5t] on l9e #ehfj ! total ( all
prov9cial am.ts t ea* /ud5t has
transf]r$ 6y z %[n on 8 or h] ,=m
,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1
,,tl#aa;,b1 or ,,tl#aa;,c4

,notes
  ,! /ud5t ..m/ h 5t]$ ? am.t on l9e
  .#bj ( 8 or h] ,s*$ule ,,sk7,s#aa74
  ,he or %e may h *os5 6transf] an am.t
  t is less ?an ! availa# prov9cial
  am.t4 ,! /ud5t _c transf] 6y any unus$
                                     #ai
           ,9=m,n = resid5ts         c#d
  tui;n & $uc,n am.ts c>ri$ =w>d f a
  previ\s ye>4

  ,if y &! /ud5t 7 resid5ts ( di6]5t
  prov9ces or t]ritories on ,decemb]
  #ca1 #bjaa1 special rules may apply4
  ,call ! ,canada ,rev5ue ,ag5cy
  6det]m9e ! am.t y c claim on l9e
  #ehfj4

  ,o!r rules may apply if ! /ud5t has a
  sp\se or a -mon-law "pn]4 ,r1d l9e
  #cbd 9 ! ,g5]al ,9come ,tax & ,b5efit
  ,guide4

  ,support+ docu;ts--,if y >e fil+
electronic,y or fil+ a .pap] .return1 d
n s5d any docu;ts4 ,keep all yr docu;ts
9 case we ask 6see !m at a lat] date4 ,!
./ud5t m/ atta* ,s*$ule ,,sk7,s#aa7 6his
or h] pap] return4


                                     #bj
      ,l9e #ehfd--,am.ts transf]r$   d#d
      f yr sp\se or -mon-law "pn]
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbf ( f$]al
,s*$ule #a4
  ,z a resid5t ( ,saskat*ewan1 y c al
claim a transf] (! unus$ "p ( yr sp\se's
or -mon-law "pn]'s am.t = dep5d5t *n
born 9 #aiic or lat] & s5ior supple;t>y
am.t4
  ,-plete ,s*$ule ,,sk7,s#b71 ,prov9cial
,am.ts ,transf]r$ ,f ,yr ,sp\se or
,-mon-,law ,"pn]1 & atta* a copy 6yr
return4

     ,l9e #ehfh--,m$ical exp5ses =
     self1 sp\se or -mon-law "pn]1
      & yr dep5d5t *n born 9 #aiid
                or lat]
    
  ,! m$ical exp5ses y c claim on l9e
#ehfh >e ! same z ^? y c claim on l9e
#ccj ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9       #ba
           ,9=m,n = resid5ts         e#d
#bjaa1 & no "o has claim$ !m on a #bjaj
return4

       ,l9e #ehgb--,all[a# am.t (
     m$ical exp5ses = o!r dep5dants
    
  ,9 a4i;n 6! m$ical exp5ses claim$ on
l9e #ehfh1 y c al claim m$ical exp5ses =
o!r dep5dants4
  ,! m$ical exp5ses y c claim on l9e
#ehgb >e ! same z ^? y c claim on l9e
#cca ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4

       ,l9e #ehgi--,graduate tax
              exemp;n am.t
    
  ,9clude on ? l9e any unus$ graduate
tax exemp;n am.t %[n on yr #bjaj notice
( assess;t or notice ( reassess;t4


                                     #bb
           ,9=m,n = resid5ts         f#d
,notes
  ,! ..graduate tax exemp;n .am.t &!
  ..graduate ret5;n program tui;n
  .rebate >e ea* 4t9ct programs4 ,pl1se
  5sure t !y >e 5t]$ on ! appropriate
  l9e ( ,=m ,,sk#dbh or ,,sk#dgi1 z
  applica#4

  ,if y graduat$ 9 #bjjg & qualifi$
  6claim ! graduate tax exemp;n am.t1 y
  may h rcvd an eligibil;y c]tificate =
  #bjjh 6claim ! graduate ret5;n program
  tui;n rebate4 ,if 9 yr #bjjh return y
  did n claim ? rebate1 y h 6s5d a
  reque/ = reassess;t ( yr #bjjh return
  6! ,,cra4 ,r1d page #g = m 9=m,n4
--------------------------------------#e
      ,l9e #ehif--,don,ns & gifts
    
  ,5t] ! am.ts f l9es #cde & #cdg ( yr
f$]al ,s*$ule #i & multiply !m 0! rates
on l9es #bi & #cj ( ,=m ,,sk#dbh4

                                     #bc
      ,/ep #b--,saskat*ewan tax on   a#e
              taxa# 9come
    
  ,5t] on l9e #cc yr taxa# 9come f l9e
#bfj ( yr return4 ,-plete ! appropriate
column dep5d+ on ! am.t 5t]$4

       ,/ep #c--,saskat*ewan tax
    
      ,l9e #db--,saskat*ewan f>m &
     small busi;s capital ga9s tax
                 cr$it
    
  ,if y report$ capital ga9s 9 #bjaa f !
4posi;n ( qualifi$ f>m prop]ty or
qualifi$ small busi;s corpor,n %>es1 & y
7 a resid5t ( ,saskat*ewan at ! 5d (!
ye>1 y may qualify = ? tax cr$it4
  ,6claim ! cr$it1 get ,=m ,t#abcg1
,saskat*ewan ,f>m & ,small ,busi;s
,capital ,ga9s ,tax ,cr$it1 f ! ,,cra's
,web site or 03tact+ u 7r1d 8,= m 9=m,n0
on page #a ( ? book74
  ,5t]1 on l9e #db ( ,=m ,,sk#dbh1 !
am.t f l9e #cb ( ,=m ,t#abcg4        #bd
           ,9=m,n = resid5ts         b#e
  ,support+ docu;ts--,atta* ,=m ,t#abcg
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

     ,l9e #dd--,saskat*ewan tax on
              split 9come
    
  ,if y h 6pay f$]al tax on split 9come
on l9e #dbd ( yr f$]al ,s*$ule #a1
-plete ,"p #b ( ,=m ,t#abjf1 ,tax on
,split ,9come1 6calculate ! prov9cial
tax t applies 6? 9come4 ,=m ,t#abjf al
3ta9s a special rule t applies 6! am.t y
5t] on l9e #dbh ( yr return4 ,y c f9d m
9=m,n on tax on split 9come 9 ! ,g5]al
,9come ,tax & ,b5efit ,guide4

     ,l9e #eb--,saskat*ewan a4i;nal
       tax = m9imum tax purposes
    
  ,if y h 6pay f$]al m9imum tax z
calculat$ on ,=m ,t#fia1 ,alt]native
,m9imum ,tax1 y w al h 6det]m9e yr   #be
           ,9=m,n = resid5ts         c#e
,saskat*ewan a4i;nal tax = m9imum tax
purposes4
  ,6d ?1 -plete ! calcul,n on l9e #eb (
,=m ,,sk#dbh4 ,y c f9d m 9=m,n on m9imum
tax 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4

     ,l9e #ed--,prov9cial =eign tax
                 cr$it
    
  ,if yr f$]al =eign tax cr$it on non-
busi;s 9come is less ?an ! relat$ tax y
pd 6a =eign c.try1 y may 2 eligi# 6claim
a prov9cial =eign tax cr$it4
  ,6claim ! cr$it1 get ,=m ,t#bjcf1
,prov9cial or ,t]ritorial ,=eign ,tax
,cr$it1 f ! ,,cra's ,web site or 03tact+
u 7r1d 8,= m 9=m,n0 on page #a ( ?
book74
  ,5t]1 on l9e #ed ( ,=m ,,sk#dbh1 !
am.t f l9e #e ( ,=m ,t#bjcf4
  ,support+ docu;ts--,atta* ,=m ,t#bjcf
6yr pap] return4 ,if y >e fil+
                                     #bf
           ,9=m,n = resid5ts         d#e
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

     ,l9e #ef--,royalty tax rebate
    
       ,unus$ royalty tax rebate
    
  ,if y _h any unus$ am.t ( ,saskat*ewan
royalty tax rebate 9 #bjaj1 5t] on l9e
#ef ( ,=m ,,sk#dbh ! rebate %[n on yr
#bjaj notice ( assess;t or notice (
reassess;t4

,note
  ,if1 9 #bjjg1 y did n claim yr unus$
  ,saskat*ewan royalty tax rebate f yr
  #bjjf ,=m ,t#hb1 ,saskat*ewan ,royalty
  ,tax ,rebate 7,9dividuals71 y h 6s5d a
  reque/ 6! ,,cra 6*ange yr #bjjg
  return4



                                     #bg
      ,l9es #eh & #ei--,political    e#e
           3tribu;n tax cr$it
    
  ,y c claim ? cr$it if y 3tribut$ 6a
regi/]$ ,saskat*ewan political "py or
6an 9dep5d5t c&idate 9 a ,saskat*ewan
prov9cial elec;n4
  ,only claim am.ts f yr (ficial
receipts = #bjaa4 ,(ficial receipts c 2
issu$ only = 3tribu;ns ( at l1/ 4#be4

               ,h[ 6claim
    
  ,5t] ! total ( yr (ficial receipts =
,saskat*ewan political 3tribu;ns on l9e
#eh ( ,=m ,,sk#dbh1 & calculate ! am.t
65t] on l9e #ei z foll[s3
    --,if ! total ( yr (ficial receipts
      is .m .?an .4#a1bge1 5t] 4#fej on
      l9e #ei ( ,=m ,,sk#dbh4
    --,if ! total ( yr (ficial receipts
      is ..n m ?an .4#a1bge1 -plete !
      calcul,n = l9e #ei on ! ,prov9cial
      ,"w%eet 9 ? book4
                                     #bh
           ,9=m,n = resid5ts         f#e
  ,support+ docu;ts--,= ea* 3tribu;n1
atta* 6yr pap] return ! (ficial receipt
sign$ 0an (ficial ag5t (! political "py
or 9dep5d5t c&idate4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

        ,l9es #fa 6#fc--,lab\r-
      sponsor$ v5ture capital tax
                 cr$it
    
  ,y c claim ? cr$it if y 7 a resid5t (
,saskat*ewan at ! 5d (! ye> & y made an
eligi# 9ve/;t 9 a lab\r-sponsor$ v5ture
capital corpor,n t 9ve/s 9 small &
m$ium-size busi;ses4
  ,y c claim a cr$it = 9ve/;ts made 9
#bjaa 7t y did n claim a cr$it = on yr
#bjaj return7 or 9 ! f/ #fj "ds ( #bjab4
--------------------------------------#f
  ,if an ,,rrsp =a sp\se or -mon-law
"pn] 2came ! f/ regi/]$ hold] (! %>e1 ei
! ,,rrsp 3tributor or annuitant may
claim ? cr$it = t %>e4               #bi
           ,9=m,n = resid5ts         a#f
  ,if y 9ve/$ 9 a .,saskat*ewan
.prov9ci,y-regi/]$ lab\r-sponsor$ v5ture
capital corpor,n1 5t] ! cr$it %[n 9 box
8,tax ,cr$it 7,prov9cial70 ( ,slip
,t#b;,c 7,sask471 ,saskat*ewan ,tax
,9c5tives 7issu$ 0,5t]prise
,saskat*ewan71 6a maximum ( 4#a1jjj1 on
l9e #fa ( ,=m ,,sk#dbh4
  ,if y 9ve/$ 9 a lab\r-sponsor$ v5ture
capital corpor,n t is .regi/]$ .f$],y1
5t] ! am.t %[n 9 box 8,tax ,cr$it
7,prov9cial70 ( ,slip ,t#b;,c 7,sask471
,saskat*ewan ,tax ,9c5tives 7issu$
0,5t]prise ,saskat*ewan71 6a maximum (
4#a1jjj1 on l9e #fb ( ,=m ,,sk#dbh4
  ,! maximum lab\r-sponsor$ v5ture
capital tax cr$it y c claim on l9e #fc (
,=m ,,sk#dbh is 4#a1jjj4
  ,if y h any "qs ab ! tax cr$it ,slip
,t#b;,c 7,sask471 3tact ! brok] f :om y
pur*as$ ! lab\r-sponsor$ v5ture capital
%>es4

                                     #cj
           ,9=m,n = resid5ts         b#f
,tax ,tip
  ,6f9d \ ab claim+ ! f$]al lab\r-
  sponsor$ funds tax cr$it1 see l9es
  #dac & #dad 9 ! ,g5]al ,9come ,tax &
  ,b5efit ,guide4

  ,support+ docu;ts--,atta* ,slip
,t#b;,c 7,sask47 6yr pap] return4 ,if y
>e fil+ electronic,y1 keep all yr
docu;ts 9 case we ask 6see !m4

      ,l9es #ff 6#gj--,saskat*ewan
       employee's tools tax cr$it
    
  ,y c claim ? cr$it if y 7 a resid5t (
,saskat*ewan at ! 5d ( #bjaa & z a 3di;n
( yr employ;t y 7 requir$ 6.provide
.eligi# .tools = use 9 an eligi# trade
o3up,n4
  ,6claim ! cr$it1 get ,=m ,t#abhd1
,saskat*ewan ,employee's ,tools ,tax
,cr$it1 f ! ,,cra's ,web site or 03tact+
u 7r1d 8,= m 9=m,n0 on page #a ( ?
book74                               #ca
           ,9=m,n = resid5ts         c#f
  ,5t]1 on l9e #ff ( ,=m ,,sk#dbh1 ! "o-
"t trade 5try cr$it f "p #c ( ,=m
,t#abhd4
  ,if yr #bjaj notice ( assess;t or
notice ( reassess;t 9dicates an unus$
"o-"t trade 5try cr$it1 5t] ? am.t on
l9e #fg ( ,=m ,,sk#dbh4
  ,5t]1 on l9e #fh ( ,=m ,,sk#dbh1 !
annual ma9t5.e cr$it f "p #d ( ,=m
,t#abhd4
  ,if y d n ne$ all ( yr #bjaa "o-"t
trade 5try cr$it 6reduce yr prov9cial
tax 6z]o1 y c c>ry =w>d any unus$ am.t =
two ye>s4
  ,support+ docu;ts--,atta* ,=m ,t#abhd
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

      ,l9e #gb 6#ha--,saskat*ewan
        m9]al explor,n tax cr$it
    
  ,y c claim ? cr$it if y pur*as$ %>es f
a m9+ explor,n corpor,n 9 #bjaa4     #cb
           ,9=m,n = resid5ts         d#f
,! -pany's explor,n exp5se m/ 2 9
,saskat*ewan4
  ,! cr$it is #aj@3p (! eligi# exp5ses1
& x w 2 us$ 6reduce yr ,saskat*ewan tax
9 ! ye> 9 : x is claim$4 ,any unus$
am.ts c 2 c>ri$ =w>d = #aj ye>s or c>ri$
back = #c ye>s4
  ,5t] on l9e #gb ( ,=m ,,sk#dbh ! total
(! cr$its %[n on ea* ,slip ,,sk-metc1
,m9]al ,explor,n ,tax ,cr$it
,c]tificate1 = #bjaa1 y rcvd f m9+
explor,n corpor,ns t 9curr$ qualify+
exp5ses 9 ,saskat*ewan4
  ,if y rcvd a ,=m ,t#ejac;,a1 ,/ate;t (
,"pn]%ip ,9come = ,tax ,%elt]s &
,ren\nc$ ,res\rce ,exp5ses1 ) an am.t 9
box #adc1 use only ! am.ts %[n on yr
,,sk-metc slips 6make ? claim4
  ,if yr #bjaj notice ( assess;t or
notice ( reassess;t 9dicates an unus$
m9]al explor,n tax cr$it1 5t] ? am.t on
l9e #gc ( ,=m ,,sk#dbh4

                                     #cc
       ,unus$ m9]al explor,n tax     e#f
                 cr$it
    
  ,if y _c use all ( yr tax cr$it & y
want 6c>ry back ! unus$ am.t 6previ\s
ye>s1 use ! *>t = l9es #gf 6#ha on ,=m
,,sk#dbh 6calculate ! availa# am.t4
  ,5t] on l9e #gi ( ,=m ,,sk#dbh any "p
( ? am.t t y want 6c>ry back 6reduce yr
#bjaj ,saskat*ewan tax4 ,5t] on l9e #hj
any am.t y want 6c>ry back 6#bjji & on
l9e #ha any am.t y want 6c>ry back
6#bjjh4
  ,any unus$ am.t n c>ri$ back 6a
previ\s ye> on l9e #gi1 #hj1 or #ha w 2
%[n on yr #bjaa notice ( assess;t or
notice ( reassess;t4
  ,support+ docu;ts--,atta* slips
,,sk-metc 6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4



                                     #cd
       ,=m ,,sk#dgi1 ,saskat*ewan     #g
                ,cr$its
    
  ,y may 2 5titl$ 6! graduate ret5;n
program tui;n rebate1 &! active families
b5efit1 ev5 if y d n h 6pay tax4 ,6claim
? rebate & b5efit1 .atta* a -plet$ ,=m
,,sk#dgi1 ,saskat*ewan ,cr$its1 6yr
return4

     ,l9es #a 6#i--,graduate ret5;n
          program tui;n rebate
    
  ,y c claim ? rebate if y 7 a resid5t (
,saskat*ewan at ! 5d (! ye>1 & y meet
.all (! foll[+ 3di;ns3
    --y met ! nec qualific,ns = -plet+
      an eligi# program at an eligi#
      $uc,nal 9/itu;n2 &
    --y appli$ =& obta9$ a ,tui;n
      ,rebate ,eligibil;y ,c]tificate f
      ! ,saskat*ewan ,m9i/ry ( ,adv.ed
      ,$uc,n1 ,employ;t & ,immigr,n4
  ,y w 2 5titl$ 6rebates ov] a sev5-ye>
p]iod bas$ on yr eligi# tui;n        #ce
           ,9=m,n = resid5ts         a#g
am.t1 provid$ t y file an 9come tax
return z a resid5t ( ,saskat*ewan =
#bjaa & ea* (! next six ye>s4

,note
  ,if y mov$ 6,saskat*ewan 9 #bjaa &
  appli$ =& obta9$ a ,tui;n ,rebate
  ,eligibil;y ,c]tificate f !
  ,saskat*ewan ,m9i/ry ( ,adv.ed ,$uc,n1
  ,employ;t & ,immigr,n =! ye> y
  graduat$ & 7 n a resid5t 9
  ,saskat*ewan1 y h 6s5d an adju/;t
  reque/ 6! ,canada ,rev5ue ,ag5cy
  6update yr eligibil;y = ? rebate4

  ,yr rebates w 2 calculat$ at ! foll[+
rates3
    --#aj@3p ( yr total eligi# tui;n
      am.t w 2 pd \ 9 ea* (! f/ f\r
      ye>s2 &
    --#bj@3p ( yr total eligi# tui;n
      am.t w 2 pd \ 9 ea* (! next ?ree
      ye>s foll[+ ! f/ f\r ye>s4
                                     #cf
           ,9=m,n = resid5ts         b#g
  ,! life"t maximum am.t ( tui;n rebates
any graduate c rcv is 4#bj1jjj4

,notes
  ,! ..graduate tax exemp;n .am.t &!
  ..graduate ret5;n program tui;n
  .rebate >e ea* 4t9ct programs4 ,pl1se
  5sure t !y >e 5t]$ on ! appropriate
  l9e ( ,=m ,,sk#dbh or ,,sk#dgi1 z
  applica#4

  ,if y graduat$ 9 #bjjg1 & y met !
  graduate tax exemp;n eligibil;y
  crit]ia1 y may h rcvd an eligibil;y
  c]tificate = #bjjh 6rcv rebates "u ?
  program4 ,if 9 yr #bjjh return y did n
  claim ? rebate1 y h 6s5d a reque/ =
  reassess;t ( yr #bjjh return 6! ,,cra4

  ,support+ docu;ts--,atta* yr #bjaa
,tui;n ,rebate ,eligibil;y ,c]tificate
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts 9
case we ask 6see !m4                 #cg
       ,l9e #aj--,active families    c#g
                 b5efit
    
  ,if y 7 a resid5t ( ,saskat*ewan at !
5d (! ye>1 y c claim up 6a maximum (
4#aej p] eligi# * =! fees pd 9 #bjaa t
relate 6! co/ ( regi/]+ yr or yr sp\se's
or -mon-law "pn]'s * 9 an eligi#
activ;y4
  ,! * .m/ h be5 at l1/ #f ye>s ( age &
n old] ?an #ae ye>s ( age on ! la/ "d (!
ye> 9 : ! eligi# fees 7 pd4 ,if y h a
sp\se or -mon-law "pn]1 .only ."o ( y c
claim ! active families b5efit = an
eligi# *4 ,y & yr sp\se or -mon-law "pn]
h 6decide :o w claim ? b5efit =! *4
  ,an eligi# activ;y m1ns3
    --a cultural activ;y t provides
      exposure1 tra9+1 or "picip,n 9 !
      field ( >ts1 h]itage1 or
      multiculturalism2
    --a recre,nal activ;y t provides
      exposure1 tra9+1 or "picip,n 9 any
      field ( recre,n design$ 6refre%1
      provide satisfac;n1 or         #ch
           ,9=m,n = resid5ts         d#g
      5t]ta91 & does n 9volve dclg a
      w9n] or any =m ( m"ot>y rew>d1 &
      provides physical or m5tal b5efit2
      or
    --a sport+ activ;y t provides
      exposure1 tra9+1 or "picip,n 9 any
      field ( sport 9 an organiz$ &
      -petitive 5viron;t t requires
      /rategy1 physical tra9+1 & m5tal
      prep>,n4
    
          ,eligi# ,activities
    
  ,6qualify = ? b5efit1 an eligi#
activ;y .m/3
    --be (f]$ 0a s]vice provid] locat$ 9
      ,saskat*ewan2
    --9volve 9/ruc;n & prop] sup]vi.n (
      *n 0a s]vice provid]2
    --be suita# = *n2
    --require *n 6actively "picipate2 &
    --require regi/r,n )! s]vice provid]
      &! pay;t (a regi/r,n fee or
                                     #ci
           ,9=m,n = resid5ts         e#g
      memb]%ip fee 9 ord] =a *
      6"picipate4
    
,note
  ,programs t >e "p (a s*ool's
  curriculum or "p ( activities t take
  place 9 a "d c>e >e n eligi# =! active
  families b5efit4

  ,reimburse;t ( an eligi# exp5se--,y c
only claim ! "p (! am.t = : y h n be5 or
w n 2 reimburs$4 ,h["e1 y c claim all (!
am.t if ! reimburse;t is 9clud$ 9 yr
9come 7s* z a b5efit %[n on a ,t#d slip7
& y did n deduct ! reimburse;t any":
else on yr return4
  ,support+ docu;ts--,:e!r y >e fil+ a
pap] return or electronic,y1 keep yr
receipts issu$ 0! organiz,ns t deliv] !
programs 9 case we ask 6see !m4



                                     #dj