Personal Income Tax
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 includes 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 seniors, the disabled, caregivers, Canada Pension Plan and Employment Insurance contributions, pension income, student loan interest, tuition fees, education amounts, medical expenses and charitable donations.
In the 2011-12 Budget, the Government increased the basic and spousal tax credit amounts and the dependent child amount, retroactive for the 2011 taxation year.
Saskatchewan's personal income tax system has been fully indexed to the national rate of inflation every year since 2004.
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
Copies of the Income Tax Act, The Income Tax Act, 2000 and associated provincial regulations are available through the Queen's Printer of Saskatchewan.
Copies of the federal Income Tax Act and associated federal regulations are available through the Government of Canada, Ministry of Justice.