Saskatchewan Tax SK428
T1 General - 2024

For more information about this form, go to canada.ca/sk-tax-info.

Part A - Saskatchewan tax on taxable income
Enter your taxable income from line 26000 of your return    1 
       
Use the amount from line 1 to complete the appropriate column below.
If line 1 is $52,057 or less If line 1 is more than $52,057, but not more than $148,734 If line 1 is more than $148,734
 
Amount from line 1.  2 
- - -  3 
Line 2 minus line 3 (cannot be negative) = = =  4 
x x x  5 
Multiply line 4 by line 5 = = =  6 
+ + +  7 
Line 6 plus line 7
Saskatchewan tax on taxable income		 = = =  8 
Enter the amount from line 8 on line 57 and continue at line 9.
                 

Part B - Saskatchewan non-refundable tax credits

For internal use only  56070
Basic personal amount claim $18,491 58040  9 
Age amount (if you were born in 1959 or earlier) (use Worksheet SK428) (maximum $5,633) 58080 +  10 
Spouse or common-law partner amount
   Base amount  11 
   Your spouse's or common-law partner's net income from line 23600 of their return -  12 
   Line 11 minus line 12 (if negative, enter "0") (maximum $18,491) 58120 =   +  13 
Amount for an eligible dependant
   Base amount  14 
   Your eligible dependant's net income from line 23600 of their return -  15 
   Line 14 minus line 15 (if negative, enter "0") (maximum $18,491) 58160 =   +  16 
Amount for infirm dependants age 18 or older
(use Worksheet SK428)		 58200 +  17 
Amount for dependent children born in 2006 or later
(Complete the chart on the last page.) Number of children 58209  x $7,015 = 58210 +  18 
Senior supplementary amount (if born in 1959 or earlier) claim $1,487 58220 +  19 
Add lines 9, 10, 13, and 16 to 19. =  20 
                                         
Continue on the next page.   
 
2

Part B - Saskatchewan non-refundable tax credits (continued)
Amount from line 20 of the previous page =  21 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240  •22 
   Amount from line 31000 of your return 58280 +  •23 
Employment Insurance premiums
   Amount from line 31200 of your return 58300 +  •24 
   Amount from line 31217 of your return 58305 +  •25 
Volunteer firefighters' amount 58315 +  26 
Search and rescue volunteers' amount 58316 +  27 
Volunteer emergency medical first responders' amount 58317 +  28 
First-time home buyers' amount (maximum $10,000) 58357 +  29 
Add lines 22 to 29 Subtotal for Schedule SK(S2) =   +  30 
Line 20 plus line 30 =  31 
Pension income amount (maximum $1,714) 58360 +  32 
Caregiver amount
(use Worksheet SK428)		 58400 +  33 
Add lines 31 to 33 Subtotal for Worksheet SK428 =  34 
Disability amount for self
(claim $10,894 or, if you were under 18 years of age, use Worksheet SK428)		 58440 +  35 
Disability amount transferred from a dependant
(use Worksheet SK428)		 58480 +  36 
Add lines 34 to 36 Subtotal for Schedule SK(S11) =  37 
Interest paid on your student loans
(amount from line 31900 of your return)		 58520 +  38 
Your unused tuition and education amounts (attach Schedule SK(S11) 58560 +  39 
Amounts transferred from your spouse or common-law partner
(attach Schedule SK(S2)) 		 58640 +  40 
Add lines 37 to 40 =  41 
 
Medical expenses:
Amount from line 33099 of your return 58689  42 
Amount from line 23600 of your return  43 
Applicable rate x  44 
Line 43 multiplied by the percentage from line 44 =  45 
Enter whichever is less: $2,610 or or the amount from line 45. -  46 
Line 42 minus line 46 (if negative, enter "0") =  47 
Allowable amount of medical expenses for other dependants
(use Worksheet SK428)		 58729 +  48 
Line 47 plus line 48 58769 =   +  49 
Line 41 plus line 49 58800 =  50 
Saskatchewan non-refundable tax credit rate x  51 
Line 50 multiplied by the percentage from line 51 58840 =  52 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 10.5% =  53 
Amount from line 14 of your federal Schedule 9 x 14.5% = +  54 
Line 53 plus line 54 58969 =   +  55 
                                         
Line 52 plus line 55
Enter this amount on line 62.		 Saskatchewan non-refundable tax credits 61500 =  56 
Continue on the next page.   
 
3

Part C - Saskatchewan tax
Saskatchewan tax on tabable income from line 8  57 
Saskatchewan farm and small business capital gains tax credit (complete Form T1237) 61499 -  •58 
Line 57 minus line 58 =  59 
Saskatchewan tax on split income (complete Form T1206) 61510 +  •60 
Line 59 plus line 60 =  61 
                         
Enter your Saskatchewan non-refundable tax credits from line 56  62 
 
Saskatchewan dividend tax credit
(use Worksheet SK428) 61520 +  •63 
 
Saskatchewan minimum tax carryover:
Amount from line 40427 of your return x  50% = 61540 +  •64 
Add lines 62 to 64 =   -  65 
Line 61 minus line 65 (if negative, enter "0") =  66 
 
Saskatchewan additional tax for minimum tax purposes:
Form T691: line 1 minus line 2 of Part 7 x  50% = +  67 
Add lines 66 and 67 =  68 
Provincial foreign tax credit (complete Form T2036) -  69 
Line 68 minus line 69 (if negative, enter "0") =  70 
                         
Saskatchewan political contributions made in 2024 63554  71 
Saskatchewan political contribution tax credit
(use Worksheet SK428)		 (maximum $650) -  72 
Line 70 minus line 72 (if negative, enter "0") =  73 
 
Labour-sponsored venture capital tax credit:
For investments in venture capital corporations registered in Saskatchewan:
Enter your tax credit from Slip T2C (Sask.) (maximum $0)  74 
For investments in venture capital corporations registered federally:
Enter your tax credit from Slip T2C (Sask.) (maximum $0) +  75 
Add lines 74 and 75 (maximum $0) 63557 =   -  •76 
Line 73 minus line 76 (if negative, enter "0") =  77 
                                         
Saskatchewan mineral exploration tax credit (complete Form T1279) =  78 
Line 75 minus line 78 (if negative, enter "0"). =  79 
Saskatchewan graduate tuition tax credit (complete Form RC360) 63640 -  80 
Line 79 minus line 80 (if negative, enter "0").
Enter the result on line 42800 of your return.		 Saskatchewan tax =  81 
 


Line 58210 - Details of dependent children born in 2006 or later
Please enter your dependants on worksheet DEPENDANTS.
         
First name Last name Relationship to you Date of birth
(mm/dd/yyyy)		 Social insurance number
(if available)