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    Saturday, February 17, 2018

The Government replaced and enhanced the provincial Sales Tax Credit with a new Low-Income Tax Credit, effective July 2008, to reduce the taxes of lower income provincial residents.  The credit is fully refundable, meaning that a person does not have to pay income tax in order to receive the benefits.  A recipient must file an income tax return as a resident of Saskatchewan and meet income and family criteria to be eligible for benefits.

Effective July 1, 2016, the adult component of the credit is $246 and the child component is $96 per child.  For families earning less than $32,301, tax credits can reach $684 per year.

To ensure that the 2017 PST changes are applied fairly, their impact on low-income residents is mitigated by enhancements to the Low-Income Tax Credit.  Effective July 1, 2017, the SLITC is enhanced as follows:

• The maximum basic adult component and the spousal/equivalent component increase by $100, from $246 to $346 each;
• The child component increases by $40 per child, from $96 to $136, to a maximum of $272 per family; and,
• The benefit clawback rate increases from 2% to 2.75%.


Application Process

Just check the box on your income tax form.  If you have already applied for the federal GST Credit for the current year, you are automatically registered for the Saskatchewan Low-Income Tax Credit.

The tax credit is delivered quarterly by the Canada Revenue Agency (CRA) in conjunction with its administration of the federal Goods and Services Tax Credit.

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