Saskatchewan royalty tax rebate

This rebate is available to corporations that, in the tax year, had both taxable income earned in Saskatchewan, and attributed Canadian royalties and taxes, as defined in paragraph 2(1)(a) of the Saskatchewan Royalty Tax Rebate Regulations.

The Saskatchewan royalty tax rebate will be phased out. Effective January 1, 2007, the carry- forward period for any outstanding royalty tax rebate balances will be limited to seven years.

Claiming the rebate

File a completed Schedule 400, Saskatchewan Royalty Tax Rebate Calculation (Corporations), with the return. See the schedule for more details.

On line 632 of Schedule 5, Tax Calculation Supplementary - Corporations, enter the royalty tax rebate you are claiming.

Forms and publications

• Schedule 400, Saskatchewan Royalty Tax Rebate Calculation (Corporations)
• Schedule 5, Tax Calculation Supplementary - Corporations

Government partners

• Saskatchewan (provincial site)