Saskatchewan Tax

Form SK428

2023

Protected B when completed

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.

Use the amount from line 1 to complete the appropriate column below.

Line 1 is more than

Line 1 is

$49,720 but not

Line 1 is more

$49,720 or less

more than $142,058

than $142,058

Amount from line 1

–

Line 2 minus line 3 (cannot be negative)

x 10.5%

x 12.5%

x 14.5%

Line 4 multiplied by the percentage from line 5

Line 6 plus line 7

Saskatchewan tax on taxable income

Enter the amount from line 8 on line 57 and continue at line 9.

Part B – Saskatchewan non-refundable tax credits

Internal use

56070

Basic personal amount

Claim $17,661

58040

Age amount (if you were born in 1958 or earlier)(use Worksheet SK428)

(maximum $5,380)

58080

Spouse or common-law partner amount:

Base amount

Your spouse's or common-law partner's net income

from line 23600 of their return

–

Line 11 minus line 12 (if negative, enter "0")

(maximum $17,661)

58120

►

Amount for an eligible dependant:

Base amount

Your eligible dependant's net income from line 23600 of their return

–

Line 14 minus line 15 (if negative, enter "0")

(maximum $17,661)

58160

►

Amount for infirm dependants age 18 or older (use Worksheet SK428)

58200

Amount for dependent children born in 2005 or later

(complete the chart on the last page)

Number of children

58209

x $6,700 =

58210

Senior supplementary amount (if you were born in 1958 or earlier)

Claim $1,421

58220

Add lines 9, 10, 13 and 16 to 19.

5008-C E(23)

(Ce formulaire est disponible en français.)

Page 1 of 3

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Protected B when completed

Part B – Saskatchewan non-refundable tax credits

(continued)

Amount from line 20 of the previous page

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

Search and rescue volunteers' amount

58316

Volunteer emergency medical first responders' amount

58317

First-time homebuyers' amount

(maximum $10,000)

58357

Add lines 22 to 29.

►

Line 21 plus line 30

Pension income amount

(maximum $1,000)

58360

Caregiver amount (use Worksheet SK428)

58400

Add lines 31 to 33.

Disability amount for self

(claim $10,405, or if you were under 18 years of age, use Worksheet SK428)

58440

Disability amount transferred from a dependant(use Worksheet SK428)

58480

Add lines 34 to 36.

Interest paid on your student loans (amount from line 31900 of your return)

58520

Your unused tuition and education amounts (attach Schedule SK(S11))

58560

Amounts transferred from your spouse or common-law partner (attach Schedule SK(S2))

58640

Add lines 37 to 40.

Medical expenses:

Amount from line 33099 of your return

58689

Amount from line 23600 of your return

Applicable rate

x 3.0%

Line 43 multiplied by the percentage from line 44

Enter whichever is less: $2,493 or the amount from line 45.

–

Line 42 minus line 46 (if negative, enter "0")

Allowable amount of medical expenses for other dependants

from line 33199 of your return

58729

Line 47 plus line 48

58769

►

Line 41 plus line 49

58800

Saskatchewan non-refundable tax credits rate

x 10.5%

Line 50 multiplied by the percentage from line 51

58840

Donations and gifts:

Amount from line 13

of your federal Schedule 9

x 10.5% =

Amount from line 14

of your federal Schedule 9

x 14.5% =

Line 53 plus line 54

58969

►

Line 52 plus line 55

Enter this amount on line 62.

Saskatchewan non-refundable tax credits

61500

5008-C E(23)

Page 2 of 3

Quick edit form(mobile version)

Protected B when completed

Part C – Saskatchewan tax

Saskatchewan tax on taxable income from line 8

Saskatchewan farm and small business capital gains tax credit (complete Form T1237)

61499

–

•58

Line 57 minus line 58

Saskatchewan tax on split income (complete Form T1206)

61510

•60

Line 59 plus line 60

Saskatchewan non-refundable tax credits from line 56

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.

►

–

Line 61 minus line 65 (if negative, enter "0")

Saskatchewan additional tax for minimum tax purposes:

Form T691: line 111 minus line 112

x 50% =

Line 66 plus line 67

Provincial foreign tax credit (complete Form T2036)

–

Line 68 minus line 69 (if negative, enter "0")

Saskatchewan political contributions made in 2023

63554

Saskatchewan political contribution tax credit (use Worksheet SK428)

(maximum $650)

–

Line 70 minus line 72 (if negative, enter "0")

Labour-sponsored venture capital tax credit:

For investments in venture capital corporations registered in Saskatchewan:

Enter your tax credit from Slip T2C (Sask.).

(maximum $875)

For investments in venture capital corporations registered federally:

Enter your tax credit from Slip T2C (Sask.).

(maximum $875)

Line 74 plus line 75

(maximum $875)

63557

►

–

•76

Line 73 minus line 76 (if negative, enter "0")

Saskatchewan mineral exploration tax credit (complete Form T1279)

–

•78

Line 77 minus line 78 (if negative, enter "0")

Saskatchewan graduate tuition tax credit (complete Form RC360)

63640

–

•80

Line 79 minus line 80 (if negative, enter "0")

Enter this amount on line 42800 of your return.

Saskatchewan tax

Details of dependent children born in 2005 or later (if you need more space, attach an additional page)

Child's name

Relationship to you

Date of birth

Social insurance number

(Year

Month

Day)

(if available)

See the privacy notice on your return.

5008-C E (23)

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