Saskatchewan's personal income tax is determined by applying provincial tax rates directly to taxable income and then deducting provincial tax credits.  Provincial tax rates are applied in a three-rate, graduated structure.

Provincial tax credits generally parallel federal credits.  However, the provincial tax system includs a supplement to the age amount and a dependent child amount.  These credits are in addition to the provincial basic and spousal credit amounts, provincial tax credits for seniros, the disabled, caregivers, Canada Pension Plan and Employment Insurance contributions, pension income, student loan interest, tuition fees, education amounts, medical expenses and charitable donations.

On October 21, 2008, the Government increased the basic and spousal tax credit amounts and the dependent child amount, retroactive for the 2008 taxation year.  The increased amounts are displayed on the 2008 Personal Income Tax Structure.

On January 6, 2009, the Government announced that these amounts, along with the other personal tax credits and income tax brackets, would be indexed to the national rate of inflation for the 2009 taxation year.  The increased amounts are displayed on the 2009 Personal Income Tax Structure.

The Saskatchewan personal income tax system is administered on the Province’s behalf by the Canada Revenue Agency in conjunction with the administration of the federal income tax system. Provincial personal income tax forms are produced and distributed by the Agency.

For further information about Saskatchewan personal income tax, please contact:

Canada Revenue Agency
1-800-959-5525

or

Saskatchewan Finance
Taxation and Intergovernmental Affairs Branch
Regina area: 787-6722