Government of Saskatchewan
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        Thursday, July 31, 2014

2010 Personal Income Tax Parameters

   Saskatchewan
Tax Rates on 
Taxable Income 
11.0% on first $40,354
13.0% on next $74,943
15.0% on any remainder
  

  
Tax Credit Amounts
  

Basic personal amount  $13,348
Spousal/Equivalent amount
Net income threshold 
$13,348
$14,683
Dependent child amount  $4,944
Senior supplement $1,153
Age amount 
Net income threshold 
$4,366
$32,506
Disability amount  $8,445
Disability supplement  $8,445
Caregiver amount 
Net income threshold 
$8.445
$14,423
Infirm dependant amount 
Net income threshold 
$8,445
$5,992
Medical expense tax credit
3 per cent of net income ceiling 
$2,024
Pension income maximum  $1,000
Education amounts  $120/$400
Charitable gift threshold  $200
CPP/EI contributions  actual amount
Tuition fees  actual amount
Student loan interest  actual amount

To determine your 2010 provincial income tax, add up the tax credit amounts that you are eligible to claim and multiply the total by 11.0 per cent (the lowest provincial tax rate).  Then subtract the result from gross provincial tax (which is determined by applying the provincial tax rate structure to taxable income) to arrive at basic provincial tax.

Notes on provincial tax credits

  • The provincial amounts for the CPP credit, EI credit, student loan interest credit, and medical expense credit are the same as the federal amounts.  The provincial tuition and education credit is based on the same amounts as are used to determine the corresponding federal credit.
  • To determine the amount to claim for the spousal (or equivalent) credit, subtract your spouse's (or dependant's) net income from $14,683.  Claim the remainder or $13,348, whichever is less.
  • To claim the senior supplement credit, you must be 65 years of age or over on December 31, 2010.  You may claim the $1,153 senior supplement amount even if you have claimed $0 for the age amount.
  • To claim the dependent child credit, the child must be 18 years of age or younger on December 31, 2010 and must have lived with you on December 31, 2010.  This amount cannot be claimed in respect of a child who has been claimed as an equivalent-to-spouse by anyone.  Claim $4,944 for each child that meets all of these criteria.  The lower income spouse should claim all the children in the family; any unused amount may then be transferred to the higher income spouse.
  • The tax credit for the first $200 of charitable donations is determined at the 11.0 per cent rate but the tax credit for donations in excess of $200 are determined at 15.0 per cent (the highest provincial tax rate).
  • The dividend tax credit rates are 6% of the taxable dividend for those dividends subject to the 125% gross-up, and 11% of the taxable dividend for those dividends subject to the 144% gross-up.


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