How to compute sk-individual-return for Canada, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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Standard filing deadline (T1)
30 April 2026The Saskatchewan Income Tax Act, 2000; Income Tax Act (Canada)
Filing deadline (self-employed)
15 June 2026The Saskatchewan Income Tax Act, 2000; Income Tax Act (Canada)
Balance due date (self-employed)
30 April 2026Income Tax Act (Canada)
Provincial rate — Bracket 1 (0–$52,057)
10.5%The Saskatchewan Income Tax Act, 2000
Provincial rate — Bracket 2 ($52,058–$148,734)
12.5%The Saskatchewan Income Tax Act, 2000
Provincial rate — Bracket 3 ($148,735+)
14.5%The Saskatchewan Income Tax Act, 2000
Upper threshold — Bracket 1
$52,057The Saskatchewan Income Tax Act, 2000
Upper threshold — Bracket 2
$148,734The Saskatchewan Income Tax Act, 2000
Provincial Sales Tax (PST) rate
6%The Provincial Sales Tax Act (Saskatchewan)
Federal Goods and Services Tax (GST) rate
5%Excise Tax Act (Canada)
Basic personal amount (2025)
$17,661The Saskatchewan Income Tax Act, 2000; Form SK428
Spousal / common-law partner amount (2025)
$17,661The Saskatchewan Income Tax Act, 2000; Form SK428
Age amount (65+) (2025)
$5,061The Saskatchewan Income Tax Act, 2000; Form SK428
Senior supplementary amount (65+ with income < $86,810)
$1,622The Saskatchewan Income Tax Act, 2000; Form SK428
Senior supplementary amount — income phase-out threshold
$86,810The Saskatchewan Income Tax Act, 2000; Form SK428
Saskatchewan Low-Income Tax Credit (SLITC) — adult amount
$388/adultThe Saskatchewan Income Tax Act, 2000; Form SK428
Saskatchewan Low-Income Tax Credit (SLITC) — child amount
$150/childThe Saskatchewan Income Tax Act, 2000; Form SK428
Graduate Retention Program — maximum tuition rebate
Up to $20,000 over 7 yearsThe Graduate Retention Program Act (Saskatchewan)
Active Families Benefit — per child
$150/childThe Saskatchewan Income Tax Act, 2000
Combined federal + SK marginal rate — Band 1 ($0–$52,057)
25.5%Income Tax Act (Canada); The Saskatchewan Income Tax Act, 2000
Combined federal + SK marginal rate — Band 2 ($52,058–$57,375)
25.5%Income Tax Act (Canada); The Saskatchewan Income Tax Act, 2000
Combined federal + SK marginal rate — Band 3 ($57,376–$114,750)
31%Income Tax Act (Canada); The Saskatchewan Income Tax Act, 2000
Combined federal + SK marginal rate — Band 4 ($114,751–$148,734)
38.5%Income Tax Act (Canada); The Saskatchewan Income Tax Act, 2000
Combined federal + SK marginal rate — Band 5 ($148,735–$158,468)
40.5%Income Tax Act (Canada); The Saskatchewan Income Tax Act, 2000
Combined federal + SK marginal rate — Band 6 ($158,469–$220,000)
43.5%Income Tax Act (Canada); The Saskatchewan Income Tax Act, 2000
Combined federal + SK marginal rate — Band 7 ($220,001+)
47.5%Income Tax Act (Canada); The Saskatchewan Income Tax Act, 2000
Non-refundable credit rate (lowest bracket rate)
10.5%The Saskatchewan Income Tax Act, 2000; Form SK428
Pension income amount — maximum
Up to $1,000The Saskatchewan Income Tax Act, 2000; Form SK428
Disability amount
$12,651The Saskatchewan Income Tax Act, 2000; Form SK428
Medical expenses — minimum threshold (lower of 3% of net income or fixed amount)
3% of net income or $2,517, whichever is lessThe Saskatchewan Income Tax Act, 2000; Form SK428
Donations credit — rate on first $200
10.5%The Saskatchewan Income Tax Act, 2000; Form SK428
Donations credit — rate on amount exceeding $200
14.5%The Saskatchewan Income Tax Act, 2000; Form SK428
Eligible dividends — federal gross-up rate
38%Income Tax Act (Canada)
Eligible dividends — Saskatchewan dividend tax credit rate
11% of taxable dividend amountThe Saskatchewan Income Tax Act, 2000; Form SK428
Non-eligible dividends (CCPCs) — federal gross-up rate
15%Income Tax Act (Canada)
Non-eligible dividends (CCPCs) — Saskatchewan dividend tax credit rate
2.105% of taxable dividend amountThe Saskatchewan Income Tax Act, 2000; Form SK428
Capital gains inclusion rate — individuals (first $250,000 of net gains)
50%Income Tax Act (Canada)
Capital gains inclusion rate — individuals (above $250,000 of net gains, effective June 2024)
Not applicable — proposed $250,000 higher-inclusion threshold was cancelled; current inclusion rate remains 50% for all capital gainsPM announcement March 21, 2025 cancelling proposed capital-gains inclusion-rate increase; CRA administration update; ITA s.38; LCGE increase retained at $1.25M for 2025
Capital gains inclusion rate threshold (individual annual net gains)
Not applicable — proposed $250,000 higher-inclusion threshold was cancelled; current inclusion rate remains 50% for all capital gainsPM announcement March 21, 2025 cancelling proposed capital-gains inclusion-rate increase; CRA administration update; ITA s.38; LCGE increase retained at $1.25M for 2025
Lifetime Capital Gains Exemption — qualified small business corporation shares (2025)
$1,250,000Income Tax Act (Canada)
Restricted farm loss — maximum deductible per year
$2,500 + 50% of next $30,000 = max $17,500/yearIncome Tax Act (Canada), s. 31
Northern residents deduction — basic residency amount (daily)
$11.00/dayIncome Tax Act (Canada); Income Tax Regulations (Northern Residents Deductions)
Northern residents deduction — basic residency amount (annual, full-year)
$4,015/yearIncome Tax Act (Canada); Income Tax Regulations (Northern Residents Deductions)
Northern residents deduction — additional amount for prescribed northern zone vs intermediate zone
Additional 50%Income Tax Act (Canada); Income Tax Regulations (Northern Residents Deductions)
Northern residents deduction — travel benefit (max trips per household member)
Up to 2 trips per household memberIncome Tax Act (Canada); Income Tax Regulations (Northern Residents Deductions)
Graduate Retention Program — claim period
7 years from graduationThe Graduate Retention Program Act (Saskatchewan)
Saskatchewan Pension Plan (SPP) — maximum annual contribution
$7,000/yearThe Saskatchewan Pension Plan Act
Provincial tax return form
Form SK428 (Saskatchewan Tax and Credits)Canada Revenue Agency; The Saskatchewan Income Tax Act, 2000
Provincial tax calculation schedule
Schedule SK(S12)Canada Revenue Agency; The Saskatchewan Income Tax Act, 2000
PST — exemptions
Basic groceries, prescription drugs, children's clothing (under age 15)The Provincial Sales Tax Act (Saskatchewan)
Quick Reference
| Field | Value |
|---|---|
| Province | Saskatchewan (Canada) |
| Tax | Provincial Personal Income Tax |
| Currency | CAD only |
| Tax year | 1 January -- 31 December 2025 |
| Primary legislation | The Saskatchewan Income Tax Act, 2000 |
| Tax authority | Canada Revenue Agency (administers on behalf of Saskatchewan) |
| Filing portal | CRA My Account / NETFILE / paper T1 |
| Filing deadline | 30 April 2026 (15 June 2026 if self-employed; balance due 30 April) |
| Skill version | 1.0 |
Saskatchewan Provincial Tax Rates (2025)
| Taxable Income (CAD) | Rate |
|---|---|
| 0 -- 52,057 | 10.5% |
| 52,058 -- 148,734 | 12.5% |
| 148,735+ | 14.5% |
Key Saskatchewan Features
| Feature | Detail |
|---|---|
| Provincial sales tax (PST) | 6% |
| GST | 5% federal (no HST -- GST + PST are separate) |
| Basic personal amount (2025) | $17,661 |
| Spousal/equivalent amount | $17,661 |
| Age amount (65+) | $5,061 |
| Senior supplementary amount | $1,622 (for those 65+ with income < $86,810) |
| Saskatchewan Low-Income Tax Credit (SLITC) | Refundable; up to $388/adult + $150/child |
| Graduate Retention Program | Tuition rebate up to $20,000 over 7 years |
| Active Families Benefit | $150/child (for sport/cultural activities) |
Combined Federal + Saskatchewan Marginal Rates (2025)
| Taxable Income (CAD) | Combined Rate |
|---|---|
| 0 -- 52,057 | 25.5% |
| 52,058 -- 57,375 | 25.5% |
| 57,376 -- 114,750 | 31% |
| 114,751 -- 148,734 | 38.5% |
| 148,735 -- 158,468 | 40.5% |
| 158,469 -- 220,000 | 43.5% |
| 220,001+ | 47.5% |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown residency province on Dec 31 | Do not compute provincial tax -- confirm province |
| Unknown marital status | Single (no spousal credit) |
| Unknown number of dependants | Zero |
T1 Structure
| Schedule | Purpose |
|---|---|
| T1 General | Federal return |
| Form SK428 | Saskatchewan Tax and Credits |
| Schedule SK(S12) | Saskatchewan Tax calculation |
Provincial Non-Refundable Credits (Form SK428)
| Credit | Amount (2025) | Rate |
|---|---|---|
| Basic personal amount | $17,661 | 10.5% |
| Spousal / common-law partner | $17,661 | 10.5% |
| CPP/EI contributions | Actual | 10.5% |
| Age amount | $5,061 | 10.5% |
| Pension income amount | Up to $1,000 | 10.5% |
| Disability amount | $12,651 | 10.5% |
| Tuition | Actual tuition | 10.5% |
| Medical expenses | Excess over 3% of net income (or $2,517) | 10.5% |
| Donations | First $200 at 10.5%; excess at 14.5% | Non-refundable |
Saskatchewan Refundable Credits
| Credit | Detail |
|---|---|
| Saskatchewan Low-Income Tax Credit | $388/adult + $150/child; income-tested |
| Saskatchewan Sales Tax Credit | Built into federal GST/HST credit |
| Graduate Retention Program (GRP) | Up to $20,000 rebate of tuition over 7 years post-graduation |
| Active Families Benefit | $150/child for eligible activities |
PST Considerations
| Item | Detail |
|---|---|
| PST rate | 6% on most goods and some services |
| Exemptions | Basic groceries, prescription drugs, children's clothing (under 15) |
| Application | PST is separate from GST (not combined into HST) |
| Business input | PST is NOT recoverable as input tax credit -- it's a cost |
| Impact on income tax | PST paid on business purchases is part of the expense cost (fully deductible) |
Income Types
| Income Source | Reporting | Notes |
|---|---|---|
| T4 Employment income | Line 10100 | Main source for most SK residents |
| T4A Pension / retirement | Line 11500/13000 | May qualify for pension income amount |
| T5 Investment income | Various lines | Eligible dividends get enhanced gross-up and dividend tax credit |
| T3 Trust income | Line 10400 | Various character allocations |
| T2125 Self-employment | Line 13500 | Net business income |
| T776 Rental income | Line 12600 | Net rental income |
| Capital gains (Schedule 3) | Line 12700 | 50% inclusion rate |
| Farm income (T2042) | Line 14100 | Saskatchewan-specific: significant agriculture sector |
Saskatchewan-Specific Dividend Tax Credit
| Dividend Type | Federal Gross-Up | SK Credit Rate |
|---|---|---|
| Eligible dividends (public corps) | 38% gross-up | 11% of taxable amount |
| Non-eligible dividends (CCPCs) | 15% gross-up | 2.105% of taxable amount |
Graduate Retention Program (GRP) Detail
| Element | Detail |
|---|---|
| Eligibility | Graduates of eligible Saskatchewan post-secondary institutions |
| Maximum rebate | Up to $20,000 of tuition rebated |
| Claim period | 7 years from graduation |
| Annual maximum | Non-refundable credit limited to SK tax otherwise payable |
| Residency requirement | Must be resident in SK and file SK return |
| Not transferable | Cannot be transferred to spouse/parent |
Single taxpayer, employment income $85,000 (2025)
| Step | Calculation | Amount |
|---|---|---|
| Taxable income | $85,000 | |
| SK tax on first $52,057 | $52,057 × 10.5% | $5,466 |
| SK tax on $52,058 -- $85,000 | $32,943 × 12.5% | $4,118 |
| Gross SK provincial tax | $9,584 | |
| Less: Basic personal credit | $17,661 × 10.5% | ($1,854) |
| Less: CPP credit | ~$3,867 × 10.5% | ($406) |
| Less: EI credit | ~$1,049 × 10.5% | ($110) |
| Net SK provincial tax | $7,214 | |
| Federal tax (for reference) | $12,252 | |
| Total combined tax (approx.) | $19,466 | |
| Effective combined rate | ~22.9% |
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Other Canada computations in the OpenAccountants Tax Library.
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