Government of Saskatchewan
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       Monday, October 23, 2017
Minister of Finance

2016 Personal Income Tax Parameters

   Saskatchewan
Tax Rates on 
Taxable Income 
11.0% on first $44,601
13.0% on next $82,829
15.0% on any remainder
  

  
Tax Credit Amounts
  

Basic personal amount  $15,843
Spousal/Equivalent amount
Net income threshold 
$15,843
$17,428
Dependent child amount  $6,010
Senior supplement $1,274
Age amount 
Net income threshold 
$4,826
$35,927
Disability amount  $9,334
Disability supplement  $9,334
Caregiver amount 
Net income threshold 
$9,334
$15,940
Infirm dependant amount 
Net income threshold 
$9,334
$6,623
Medical expense tax credit
3 per cent of net income ceiling 
$2,237
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 2016 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 $17,428.  Claim the remainder or $15,843, whichever is less.
  • To claim the senior supplement credit, you must be 65 years of age or over on December 31, 2016.  You may claim the $1,274 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, 2016 and must have lived with you on December 31, 2016.  This amount cannot be claimed in respect of a child who has been claimed as an equivalent-to-spouse by anyone.  Claim $6,010 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).


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