Information for Residents of Saskatchewan. Table of contents

Information for Residents of Saskatchewan Table of contents Page What s new for 2017?... 2 Our services... 2 Individuals and families... 2 Interest and investments... 2 Saskatchewan... 3 Getting ready to do your taxes... 3 Did you know...... 3 Getting the right benefit amount... 3 Do you have to file a return?... 3 Return due date... 4 Payment due date... 4 Penalties and interest... 4 Ways to file your tax return... 4 Processing time... 4 Need help doing your taxes?... Direct deposit... 4 4 For more information... 4 Saskatchewan low-income tax credit... 5 Completing your Saskatchewan forms... 5 Form SK428, Saskatchewan Tax and Credits... 5 Step 1 Saskatchewan non-refundable tax credits... Newcomers to Canada and emigrants... 5 5 Line 5804 Basic personal amount... 5 Line 5808 Age amount... 5 Line 5812 Spouse or common-law partner amount... 6 Line 5816 Amount for an eligible dependant... 6 Line 5820 Amount for infirm dependants age 18 or older... 6 Line 5821 Amount for dependent children born in 1999 or later... 6 Line 5822 Senior supplementary amount... 7 Line 5824 CPP or QPP contributions through employment... 7 Line 5828 CPP or QPP contributions on self-employment and other earnings... 7 Line 5832 Employment insurance premiums through employment... 7 Page Line 5829 Employment insurance premiums on self-employment and other eligible earnings... 7 Line 5837 Home buyers amount... 7 Line 5836 Pension income amount... 7 Line 5840 Caregiver amount... 7 Line 5844 Disability amount (for self)... 8 Line 5848 Disability amount transferred from a dependant... 8 Line 5852 Interest paid on your student loans... 8 Line 5856 Your tuition and education amounts... 8 Line 5860 Tuition and education amounts transferred from a child... 8 Line 5864 Amounts transferred from your spouse or common-law partner... 9 Line 5868 Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later... 9 Line 5872 Allowable amount of medical expenses for other dependants... 9 Line 5896 Donations and gifts... 9 Step 2 Saskatchewan tax on taxable income... 9 Step 3 Saskatchewan tax... 9 Line 42 Saskatchewan farm and small business capital gains tax credit... Line 44 Saskatchewan tax on split income... 9 9 Line 51 Saskatchewan additional tax for minimum tax purposes... Line 53 Provincial foreign tax credit... 9 10 Lines 55 and 56 Political contribution tax credit... 10 Lines 58 to 60 Labour-sponsored venture capital tax credit... 10 Line 63 Saskatchewan employee s tools tax credit... 10 Lines 65 to 67 Saskatchewan mineral exploration tax credit... 10 Line 69 Saskatchewan graduate tuition tax credit... 11 Index... 12 5008-PC 1

What s new for 2017? We list the service enhancements and major changes below, including announced income tax changes that were not law when this information was published. You will find more information about these changes or any other recent developments in the General Income Tax and Benefit Guide (the guide) at canada.ca/taxes. Our services Address and direct deposit changes If you are registered for the full version of CRA s My Account or CRA s mobile apps, you can change your address and update your direct deposit information in participating NETFILE certified tax preparation software. For more information, go to canada.ca/netfile. Individuals and families Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level. See page 30 in the guide. Canada caregiver amount The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions. See page 44 in the guide. Your tuition, education, and textbook amounts (line 323) As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level. See page 51 in the guide. Medical expenses (lines 330 and 331) Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical Interest and investments Investment tax credit (line 412) Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit. See page 60 in the guide. ReFILE This service allows you to submit a request to adjust your return using NETFILE. See page 68 in the guide. infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years. See Eligible medical expenses on page 53 and How to change a return on page 68 in the guide. Donations and gifts (line 349) A gift of ecologicallysensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program. For more information, see Gifts of ecologically-sensitive land, in Pamphlet P113, Gifts and Income Tax. Public transit amount (line 364) As of July 1, 2017, this amount has been eliminated. See page 56 in the guide. Children s arts amount (line 370) As of January 1, 2017, this amount has been eliminated. Children s fitness tax credit (lines 458 and 459) As of January 1, 2017, this credit has been eliminated. Disability tax credit (DTC) certification As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability Related Information. Labour-sponsored funds tax credit (lines 411 and 419) As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour sponsored venture capital corporations (LSVCC) has been eliminated. The provincially registered LSVCC can still be claimed on lines 413 and 414. See page 60 in the guide. 5008-PC 2

Saskatchewan The income levels and most of the non-refundable tax credits used to calculate your Saskatchewan income tax have changed. The Saskatchewan tuition and education tax credits are eliminated effective July 1, 2017. For more information, read line 5856. The Saskatchewan non-refundable tax credit rate has changed. The rates applicable to donations and gifts have changed. The personal income tax rates have been reduced for all taxable income levels. The rate used to calculate the dividend tax credit (for eligible dividends) has changed. The Saskatchewan employee s tools tax credit has been eliminated. However, the carry-forward of the unused one-time trade entry credit can still be claimed for 2017 and 2018. Getting ready to do your taxes Use this checklist to get ready to file your tax return. Filing a tax return on time will ensure you get all the benefits and credits you are entitled to and that your benefit payments are not delayed or stopped. Gather all your documents, such as T4 and T5 slips, receipts, notice of assessment and last year s tax return. Find out if your tax return and payment are due on April 30, 2018. Update any changes to your marital status, address or number of children for benefit purposes. Sign-up for direct deposit. Find out if you can get help doing your taxes. Find out about the different ways you can file your tax return. Did you know... There are benefits to filing a tax return even if you don t earn income! Filing early ensures your benefit and credit payments are not delayed or stopped. These include: Guaranteed income supplement (GIS) Canada child benefit (CCB) GST/HST credit and Working income tax benefit (WITB) If you have a spouse or common-law partner, he or she should also file a return early. Getting the right benefit amount Changes to your marital status, the number of children in your care, or your address directly affect your benefit payments. Let us know to avoid delays and incorrect payments. Update your personal information with the CRA using one of these online tools: MyBenefits CRA mobile app at canada.ca/cra-mobileapps My Account at canada.ca/my-cra-account Do you have to file a return? Some of the most common reasons when you must file a tax return are: You have to pay tax for 2017. The CRA sent you a request to file a return. You and your spouse or common-law partner elected to split pension income for 2017. You received working income tax benefit advance payments in 2017. You disposed of capital property in 2017 or you realized a capital gain. Even if none of these requirements applies to you, you should still file a return if: You want to claim a refund. You want to claim the working income tax benefit for 2017. You want to receive the GST/HST credit or the Canada child benefit. For other reasons to file, go to canada.ca/taxes. 3

Return due date File your 2017 tax return on or before April 30, 2018. Self-employed persons File your 2017 tax return on or before June 15, 2018, if you or your spouse or common law partner ran a business in 2017. However, file by April 30, 2018 if your business expenditures are primarily in connection with a tax shelter. Deceased persons See Guide T4011, Preparing Returns for Deceased Persons or go to canada.ca/taxes-dates-individuals. Payment due date Pay any balance due for 2017 on or before April 30, 2018. You can pay online or in person. For more information, go to canada.ca/payments or contact your financial institution. If you can t pay your taxes by April 30, 2018, go to canada.ca/cra-collections. Penalties and interest Penalties The CRA may charge you a penalty if: you filed your return late and you owe tax for 2017; you repeatedly failed to report income on your return; or you knowingly omitted or gave false information. Interest If you have a balance owing for 2017, the CRA charges compound daily interest starting May 1, 2018, on any unpaid amounts owing for 2017. This includes any balance owing if the CRA reassesses your return. The CRA may cancel or waive penalties or interest if you are unable to meet your tax obligations due to circumstances beyond your control. For more information, go to canada.ca/taxpayer-relief. Ways to file your tax return NETFILE Use our secure service to complete and file your tax return electronically using tax preparation software or a web tax application. Go to canada.ca/netfile for a list of available software and applications; including free ones. EFILE This is a secure service that lets authorized service providers, including a discounter, complete and file your return electronically. For more information, go to canada.ca/efile-individuals. Auto-fill my return This is a secure CRA service that automatically fills in certain parts of your current year return. You must be registered with MyAccount and be using a certified software product that offers this option. For more information, go to canada.ca/auto-fill-my-return. File a paper return Mail your return to your tax centre at the address given on the back of your forms book. If you prepare your return or other people s returns, mail each person s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope. Processing time Our goal is to send you a notice of assessment, as well as any refund, within: two weeks, if you file online; or eight weeks, if you file a paper return. Need help doing your taxes? Community Volunteer Income Tax Program If you have a modest income and a simple tax situation, community organization volunteers may be able to prepare your return for you. For more information, go to canada.ca/taxes-volunteer. Tax information videos For videos on topics such as the income tax and benefit return, the Canadian tax system, tax measures for persons with disabilities, registering for MyAccount and much more, go to canada.ca/cra-video-gallery. Tax information phone service (TIPS) For personal and general tax information by telephone, use the CRA s automated service, TIPS, by calling 1-800-267-6999. Individual tax enquiries Call 1-800-959-8281 to speak to an agent. Direct deposit Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to canada.ca/cra-direct-deposit. For more information Go online at canada.ca/taxes for more information and to use our services and tools. Log in or register for MyAccount, MyCRA or MyBenefitsCRA to use a wide range of services. Download our forms and guides at canada.ca/cra-forms. Use our online calculators to find out your Canada child benefit or other amounts. If you have questions about applying for the Graduate Retention Program or about the Graduate Retention Program Eligibility Certificate, contact: Saskatchewan Ministry of Advanced Education Student Services and Program Development Branch 1120, 2010 12 th Avenue Regina SK S4P 0M3 Call: 1-800-597-8278, or 306-787-5620 (in Regina) For other questions about the Graduate Retention Program, call the CRA. 4

Remember... Flip your slip! Look on the back of your slips for information on where to report an amount. Sign and date your return. Attach to your return only the documents requested. Keep all other supporting documents. Send your tax return to the Canada Revenue Agency. Saskatchewan low-income tax credit This credit is a non-taxable amount paid to help Saskatchewan residents with low and modest incomes. This amount is combined with the quarterly payments of the federal GST/HST credit. There is no need to apply for the GST/HST credit, including the Saskatchewan low-income tax credit. When you file your income tax and benefit return, the Canada Revenue Agency (CRA) will determine your eligibility and tell you if you are entitled to receive the credit. File your return You (and your spouse or common-law partner) need to file your 2017 return(s) to receive the Saskatchewan low-income tax credit. The information you give on your return(s) will determine what amount you will be entitled to receive starting in July 2018. To make sure your payments arrive on time, the return(s) should be filed by April 30, 2018. This credit is fully funded by the Province of Saskatchewan. For more information about this program, go to canada.ca/en/revenue-agency/services/child-familybenefits/provincial-territorial-programs/provincesaskatchewan or call the CRA at 1-800-387-1193. Completing your Saskatchewan forms All the information you need to complete your Form SK428, Saskatchewan Tax and Credits, is included on the following pages. You will find two copies of Form SK428 in this book. Attach a completed copy of Form SK428 to your return. The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide. The term end of the year means December 31, 2017, the date you left Canada if you emigrated in 2017, or the date of death for a person who died in 2017. Tax Tip You should calculate your federal tax first since many rules for calculating Saskatchewan tax are based on the federal Income Tax Act. Form SK428, Saskatchewan 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 (including income you received as a limited or non-active partner), and the business has a permanent establishment outside Saskatchewan, complete Form T2203, Provincial and Territorial Taxes for 2017 Multiple Jurisdictions, instead of completing Form SK428. You also have to complete Form SK428 if you were a non-resident of Canada in 2017 and you earned income from employment in Saskatchewan or received income from a business with a permanent establishment only in Saskatchewan. Step 1 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. Newcomers to Canada and emigrants If you prorated any of the amounts you claimed on lines 300 to 307, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding provincial amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, and 5864. Also, you may have to prorate the amounts on lines 5821 and 5822. Line 5804 Basic personal amount Claim $16,065. Line 5808 Age amount You can claim this amount if you were 65 years of age or older on December 31, 2017, and your net income (line 236 of your return) is less than $69,057. 5

If your net income is: $36,430 or less, enter $4,894 on line 5808; or more than $36,430 but less than $69,057, complete the calculation for line 5808 on the Provincial Worksheet in this book. Tax Tip You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. For more information, read line 5864. Line 5812 Spouse or common-law partner amount You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1 and your spouse s 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 $17,672. Complete the calculation on Form SK428, and enter the amount on line 5812. Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Step 1 Identification and other information 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 amount on line 305 of federal Schedule 1 and 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 $17,672. Complete the calculation on Form SK428, and enter the amount on line 5816. If you were a single parent on December 31, 2017, and you choose to include all the universal child care benefit (UCCB) lump-sum payment you received in 2017 in the income of your dependant, include this amount in the calculation of his or her net income. Line 5820 Amount for infirm dependants age 18 or older You can claim an amount up to a maximum of $9,464 for each of your or your spouse s or common-law partner s dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1999 or earlier. You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been: your or your spouse s or common-law partner s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew; born in 1999 or earlier and had an impairment in physical or mental functions; dependent on you, or on you and others, for support; and a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you. s A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age. A child can include someone older than you who has become completely dependent on you for support and over whom you have custody and control. You can claim an amount only if the dependant s net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is less than $16,179. If you had to make support payments for a child, you cannot claim an amount on line 5820 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5820 if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you. How to claim this amount For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5820 on the Provincial Worksheet in this book. The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue to be, dependent on others. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person s claim cannot exceed the maximum amount allowed for that dependant. Line 5821 Amount for dependent children born in 1999 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 2017; the child lived with you at the end of the year (or on the date of death for a child who died in 2017); and no one has received a special allowance under the Children s Special Allowances Act for the 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. 6

If you have a spouse or common-law partner, only one of you can claim this credit. When 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 Schedule SK(S2), Provincial Amounts Transferred From Your Spouse or Common-law Partner, and attaching it with his or her return. Enter beside box 6370 the number of dependent children you have who were born in 1999 or later. Claim $6,094 on line 5821 for each dependent child. Give details of your dependent children in the chart on Form SK428. Tax Tip You may be able to transfer all or part of your amount for dependent children born in 1999 or later to your spouse or common-law partner. Similarly, you may be able to claim all or part of his or her amount for dependent children born in 1999 or later. For more information, read line 5864. Line 5822 Senior supplementary amount You can claim this amount if you were 65 years of age or older in 2017 and you lived in Saskatchewan at the end of the year. You can claim it regardless of your net income. Claim $1,292 on line 5822. If you are completing a return for a person who died in 2017, you can claim this amount if the person was 65 years of age before the date of death and he or she lived in Saskatchewan on the date of death. Tax Tip You may be able to transfer all or part of your senior supplementary amount to your spouse or common-law partner. Similarly, you may be able to claim all or part of his or her senior supplementary amount. For more information, read line 5864. Line 5824 CPP or QPP contributions through employment Enter on this line the amount 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 amount you claimed on line 310 of your federal Schedule 1. Line 5832 Employment insurance premiums through employment Enter on this line the amount you claimed on line 312 of your federal Schedule 1. Line 5829 Employment insurance premiums on self-employment and other eligible earnings Enter on this line the amount you claimed on line 317 of your federal Schedule 1. Line 5837 Home buyers amount You can claim this amount if the rules are met for claiming the amount on line 369 of federal Schedule 1. However, if you received a loan through the Graduate Retention Program First Home Plan, then you may not claim the Saskatchewan home buyers amount. You can claim an amount of $10,000 for the purchase of a qualifying home. A qualifying home must be registered in your and/or your spouse s or common-law partner s name with the Land Titles Registry and must be located in Saskatchewan. The claim can be split between you and your spouse or common-law partner, but the combined total cannot be more than $10,000. When more than one individual is entitled to the amount (for example, when two people jointly buy a home), the total of all amounts claimed cannot be more than $10,000. Supporting documents Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later. Line 5836 Pension income amount You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1. The amount you can claim on line 5836 is the amount on line 314 of your federal Schedule 1 or $1,000, whichever is less. Only residents of Saskatchewan are eligible for this amount. If you are not a resident of Saskatchewan, you cannot claim this non-refundable tax credit in calculating your Saskatchewan tax even though you may have received income from a source inside Saskatchewan in 2017. Line 5840 Caregiver amount If at any time in 2017 you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $9,464 for each dependant. Each dependant must have been one of the following persons: your or your spouse s or common-law partner s child or grandchild; or your or your spouse s or common-law partner s brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you. Also, each dependant must meet all the following conditions. The person must have: been 18 years of age or older when he or she lived with you; had a net income in 2017 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $25,628; and 7

been dependent on you because of an impairment in physical or mental functions, or if he or she is your or your spouse s or common-law partner s parent or grandparent, born in 1952 or earlier. If you had to make support payments for a child, you cannot claim an amount on line 5840 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5840 (in addition to any allowable amounts on lines 5816 and 5848) if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever amount is better for you. How to claim this amount For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5840 on the Provincial Worksheet in this book. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person s claim cannot be more than the maximum amount allowed for that dependant. If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 5820 for that dependant. If anyone other than you claims an amount on line 5816 for a dependant, you cannot claim an amount on line 5840 for that dependant. Line 5844 Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. If you were 18 years of age or over at the end of the year, enter $9,464 on line 5844. If you were under 18 years of age at the end of the year, you may be eligible to claim a supplement up to a maximum of $9,464 in addition to the base amount of $9,464. Complete the calculation for line 5844 on the Provincial Worksheet in this book. Line 5848 Disability amount transferred from a dependant You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1. Complete the calculation for line 5848 on the Provincial Worksheet in this book. Line 5852 Interest paid on your student loans Enter on this line the amount you claimed on line 319 of your federal Schedule 1. Line 5856 Your tuition and education amounts Complete Schedule SK(S11), Provincial Tuition and Education Amounts. Tuition fees paid prior to July 1, 2017, in respect of studies undertaken prior to July 1, 2017, may still be claimed for the tuition tax credit or carried forward to be claimed in a future year. Education amounts for months prior to July 2017, may still be claimed for the education tax credit or may be carried forward to be claimed in a future year. filing a paper return, attach your completed Schedule SK(S11), but do not send your other documents. Keep all your documents in case we ask to see them later. Transferring and carrying forward amounts You may not need all of your 2017 tuition and education amounts to reduce your provincial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864) or your or your spouse s 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 s 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. To designate who can claim the transferred amount and to specify the amount this person can claim, complete the Transfer/Carryforward of unused amount section of Schedule SK(S11) to calculate the provincial amount available to transfer, as well as the related form: T2202A, Tuition and Enrolment Certificate; TL11A, Tuition and Enrolment Certificate University Outside Canada; TL11B, Tuition and Enrolment Certificate Flying School or Club; or TL11C, Tuition and Enrolment Certificate Commuter to the United States. The transferred amount may be different from the amount calculated for the same person on your federal Schedule 11. 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 individual, only transfer the amount this person can use. That way, you can carry forward as much as possible to use in a future year. Complete the Transfer/Carryforward of unused amount section 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 If you are the parent or grandparent of a student or his or her spouse or common-law partner, the student may be able to transfer to you all or part of his or her unused 8

tuition and education amounts for 2017. The maximum transferable amount from each student is $5,000 minus the amounts he or she uses, even if there is still an unclaimed part. Enter on line 5860 the total of all provincial amounts that each student has transferred to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C. s The student must have entered this amount on line 20 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 you and the student were residents of different provinces or territories on December 31, 2017, special rules may apply. Contact the Canada Revenue Agency to determine the amount you can claim on line 5860. Other rules may apply if the student has a spouse or a common-law partner. Read line 324 in the General Income Tax and Benefit Guide. Supporting documents If you are filing online or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later. The student must attach Schedule SK(S11) to his or her paper return. Line 5864 Amounts transferred from your spouse or common-law partner You can claim these amounts if the rules are met for claiming an amount on line 326 of federal Schedule 1. As a resident of Saskatchewan, you can also claim a transfer of the unused part of your spouse s or common-law partner s amount for dependent children born in 1999 or later and senior supplementary amount. Complete Schedule SK(S2), Provincial Amounts Transferred From Your Spouse or Common-law Partner, and attach a copy to your return. Line 5868 Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later The 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 2017, and no one claimed them on a 2016 return. Line 5872 Allowable amount of medical expenses for other dependants In addition to the medical expenses claimed on line 5868, you can also claim medical expenses for other dependants. The medical expenses you can claim on line 5872 are the same as those you can claim on line 331 of your federal Schedule 1. They have to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return. Line 5896 Donations and gifts Enter the amounts from lines 16 and 17 of your federal Schedule 9 and multiply them by the rates on lines 29 and 30 of Form SK428. Step 2 Saskatchewan tax on taxable income Enter on line 33 your taxable income from line 260 of your return. Complete the appropriate column depending on the amount entered. Step 3 Saskatchewan tax Line 42 Saskatchewan farm and small business capital gains tax credit If you reported capital gains in 2017 from the disposition of qualified farm property or qualified small business corporation shares, and you were a resident of Saskatchewan at the end of the year, you may qualify for this tax credit. To claim this credit, complete Form T1237, Saskatchewan Farm and Small Business Capital Gains Tax Credit. You can get this form from the CRA s website or by contacting us (read For more information on page 4 of this book). Enter on line 42 of Form SK428 the amount from line 32 of Form T1237. filing a paper return, attach your Form T1237. Line 44 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 Saskatchewan 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. For more information on tax on split income, see the General Income Tax and Benefit Guide. Line 51 Saskatchewan additional tax for minimum tax purposes If you have to pay federal 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 the calculation on line 51 of Form SK428. For more information about minimum tax, see the General Income Tax and Benefit Guide. 9

Line 53 Provincial foreign tax credit If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be eligible to claim a provincial foreign tax credit. To claim this credit, complete Form T2036, Provincial or Territorial Foreign Tax Credit. You can get this form from the CRA s website or by contacting us (read For more information on page 4 of this book). Enter on line 53 of Form SK428 the amount from line 5 of Form T2036. filing a paper return, attach your Form T2036. Lines 55 and 56 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 2017. Official receipts can be issued only for contributions of at least $25. How to claim this credit Enter the total of your official receipts for Saskatchewan political contributions on line 55 of Form SK428, and calculate the amount to enter on line 56 as follows: If the total of your official receipts is more than $1,275, enter $650 on line 56 of Form SK428. If the total of your official receipts is not more than $1,275, complete the calculation for line 56 on the Provincial Worksheet in this book. filing a paper return, for each contribution attach the official receipt signed by an official agent of the political party or independent candidate. Lines 58 to 60 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 2017 (that you did not claim a credit for on your 2016 return) or in the first 60 days of 2018. If a registered retirement savings plan (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 Saskatchewan provincially-registered labour-sponsored venture capital corporation, enter the credit shown in box Tax Credit (Provincial) of Slip T2C (Sask.), Saskatchewan Tax Incentives (issued by the Saskatchewan Ministry of the Economy), to a maximum of $1,000, on line 58 of Form SK428. If you invested in a labour-sponsored venture capital corporation that is registered federally, enter the amount shown in box Tax Credit (Provincial) of Slip T2C (Sask.), Saskatchewan Tax Incentives (issued by the Saskatchewan Ministry of the Economy), to a maximum of $1,000, on line 59 of Form SK428. The maximum labour-sponsored venture capital tax credit you can claim on line 60 of Form SK428 is $1,000. Tax Tip To find out about claiming the federal labour-sponsored funds tax credit, read lines 413 and 414 in the General Income Tax and Benefit Guide. If you have questions about the tax credit Slip T2C (Sask.), contact the broker from whom you purchased the laboursponsored venture capital shares. filing a paper return, attach your Slip T2C (Sask.). Line 63 Saskatchewan employee s tools tax credit If your 2016 notice of assessment or notice of reassessment indicates an unused one-time trade entry credit, enter this amount on line 63 of Form SK428. If you do not need all of your unused one-time trade entry credit to reduce your provincial tax to zero, you can carry it forward to 2018. Lines 65 to 67 Saskatchewan mineral exploration tax credit You can claim this credit if you purchased shares from a mining exploration corporation in 2017. The company s exploration expense must be in Saskatchewan. The credit is 10% of the eligible expenses, and it will be used to reduce your Saskatchewan tax in the year in which it is claimed. Any unused amounts can be carried forward for 10 years or carried back for 3 years. Enter on line 65 of Form SK428 the total of the credits shown on each Slip SK-METC, Mineral Exploration Tax Credit Certificate, for 2017, you received from mining exploration corporations that incurred qualifying expenses in Saskatchewan. If you received a Form T5013, Statement of Partnership Income, with an amount in box 198, use only the amounts shown on your SK-METC slips to make this claim. If your 2016 notice of assessment or notice of reassessment indicates an unused mineral exploration tax credit, enter this amount on line 66 of Form SK428. Unused mineral exploration tax credit (lines 71 to 76) 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 76 on Form SK428 to calculate the available amount. 10

Enter on line 74 of Form SK428 any part of this amount that you want to carry back to reduce your 2016 Saskatchewan tax. Enter on line 75 any amount you want to carry back to 2015 and on line 76 any amount you want to carry back to 2014. Any unused amount not carried back to a previous year on line 74, 75, or 76 will be shown on your 2017 notice of assessment or notice of reassessment. filing a paper return, attach your slips SK-METC. Line 69 Saskatchewan graduate tuition tax credit You can claim this credit if you were a resident of Saskatchewan at the end of 2017 and you met all of the following conditions: you met the necessary qualifications for completing an eligible program at an eligible educational institution; and you applied for and obtained a Graduate Retention Program Eligibility Certificate from the Saskatchewan Ministry of Advanced Education. You will be entitled to credits over a seven-year period based on your eligible tuition amount, beginning the tax year shown on your Graduate Retention Program Eligibility Certificate, as long as you file a return as a resident of Saskatchewan for each year of your entitlement. Your credits will be calculated at the following rates: 10% of your total eligible tuition amount will be allowable in each of the first four years; and 20% of your total eligible tuition amount will be allowable in each of the three years following the first four years. You can carry forward any unused credit for nine years after the year of graduation. Credits not used within this time period will expire. The total amount of graduate tuition tax credits you can claim is $20,000 (lifetime maximum). To claim this credit, complete Form RC360, Saskatchewan Graduate Retention Program. You can get this form from the CRA s website or by contacting us (read For more information on page 4 of this book). File this form with your return for the year of graduation (as stated on the eligibility certificate). Attach your Graduate Retention Program Eligibility Certificate with your return filed for the year of graduation. Otherwise, it may be disallowed. If you received a Graduate Retention Program Eligibility Certificate for any tax year from 2008 to 2016, and did not claim the tax credit for the year shown on the certificate, you have to send an adjustment request to the CRA. The CRA will determine your eligibility for the tax credit for each of the years that you filed a Saskatchewan return. If you were not a resident of Saskatchewan in the year of graduation, do not file a Saskatchewan return for that year. Instead, send your certificate to the CRA with a request to adjust your account to reflect your eligibility beginning the year of graduation. If you are still entitled, the tax credit will be applied at the applicable rate starting the year you moved to Saskatchewan. Your 2017 notice of assessment or notice of reassessment will indicate the amount of Saskatchewan graduate tuition tax credit available for 2018. This amount will include, if applicable, any unused credit from 2017. filing a paper return, attach your Form RC360, your 2017 Graduate Retention Program Eligibility Certificate, and the receipts that support your tuition amount. If you graduated in 2006 or 2007, and you met the graduate tax exemption eligibility criteria, you may have received a Tuition Rebate Eligibility Certificate for 2008 to claim rebates under the graduate retention program. If you did not claim that rebate on your 2008 return, you have to send an adjustment request for your 2008 return to the CRA. 11

Index Page Age amount... 5 Amount for an eligible dependant... 6 Amount for dependent children born in 1999 or later... 6 Amount for infirm dependants age 18 or older... 6 Amounts transferred from your spouse or common-law partner... 9 Basic personal amount... 5 Caregiver amount... 7 CPP or QPP contributions on self-employment and other earnings... 7 CPP or QPP contributions through employment... 7 Disability amount (for self)... 8 Disability amount transferred from a dependant... 8 Donations and gifts... 9 Employment insurance premiums on self-employment and other eligible earnings... 7 Employment insurance premiums through employment... 7 Form SK428, Saskatchewan Tax and Credits... 5 Home buyers amount,... 7 Interest paid on your student loans... 8 Labour-sponsored venture capital tax credit... 10 Medical expenses (allowable amount of medical expenses for other dependants)... 9 Page Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later... 9 Newcomers to Canada and emigrants... 5 Pension income amount... 7 Political contribution tax credit... 10 Provincial foreign tax credit... 10 Saskatchewan additional tax for minimum tax purposes... 9 Saskatchewan employee s tools tax credit... 10 Saskatchewan farm and small business capital gains tax credit... 9 Saskatchewan graduate tuition tax credit... 11 Saskatchewan low-income tax credit... 5 Saskatchewan mineral exploration tax credit... 10 Saskatchewan non-refundable tax credits... 5 Saskatchewan tax... 9 Saskatchewan tax on split income... 9 Saskatchewan tax on taxable income... 9 Senior supplementary amount... 7 Spouse or common-law partner amount... 6 Tuition and education amounts... 8 Tuition and education amounts transferred from a child... 8 12