On January 1, 2001 the Government of Saskatchewan simplified the determination of provincial personal income tax. The Flat Tax, the Debt Reduction Surtax, the High Income Surtax and the Saskatchewan Tax Reduction were all eliminated. Provincial tax is now determined by applying provincial tax rates directly to taxable income and then deducting provincial tax credits.

Provincial tax credits generally parallel the existing federal credits. The new provincial tax system introduced 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 disable, caregivers, Canada Pension Plan and Employment Insurance contributions, pension income, student loan interest, tuition fees, education amounts, medical expenses and charitable donations.

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