For fiscal years ending in 1999 or earlier, applications should be forwarded to Saskatchewan Finance at 2350 Albert Street in Regina. These applications will be processed and cheques issued by Saskatchewan Finance.

The Canada Revenue Agency administers the program for fiscal years ending after December 31, 1999. Schedule 404 should be completed and remitted with the T2 Corporation Income Tax return. Credits will be applied directly against any Saskatchewan Tax payable calculated on the return.

Reassessments for 1999 and prior fiscal year ends should be forwarded to Saskatchewan Finance to adjust the credit calculated. Reassessments for 2000 and later will be adjusted upon reassessment by the Canada Revenue Agency.