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  Saskatchewan Graduate
Retention Program		 Protected B when completed  
 
  Complete Part 1 of this form to calculate your graduate tuition tax credit. Complete Part 2 to calculate your unused credit
available for carry forward.
 
  Your 2022 notice of assessment or reassessment will show the amount of Saskatchewan graduate tuition tax credit available
for 2023, if any.
  Eligible tuition fees are tuition fees for which you were entitled to claim the federal tuition amount after 2004 and up to the
date you graduated. The tuition fees have to be paid for your enrolment in the eligible program certified on the Graduate
Retention Program (GRP) certificate. If your GRP certificate is for a tax year prior to 2023, and you did not claim the
Saskatchewan graduate tuition tax credit in that year or the following years, contact the Canada Revenue Agency to request an
adjustment for those tax years.
 
  If you are filing a paper return, attach this form as well as the 2023 GRP certificate and receipts that support the tuition amount.
 
   
Part 1 – Graduate tuition tax credit
    
     
    If you applied for and obtained a GRP certificate for the 2023 tax year from the Saskatchewan Ministry of Advanced
Education, complete line 1.		  
    If you have more than one certificate for 2023, complete lines 2 and 3 as needed.  
     
    Column 1 Column 2 Column 3 Column 4    
     
    Program type from
your 2023 GRP
certificate		 Eligible
tuition fees
paid		 "Eligibility Maximum"
from your 2023 GRP
certificate		 Amount from
column 2 or 3,
whichever is less		    
     
    Certificate 1 59700 59710 59720   1    
     
    Certificate 2 59730 59740 59750   + 2    
     
    Certificate 3 59760 59770 59780   + 3    
     
    Add lines 1 to 3. Total eligible tuition amount   = 4    
    Rate   x                  10% 5    
    Line 4 multiplied by the percentage from line 5   = ► 6  
     
    Enter your 2023 Saskatchewan graduate tuition tax credit amount from    
    your 2022 notice of assessment or reassessment.   + 7  
    Line 6 plus line 7 Total Saskatchewan graduate tuition tax credit available   = 8  
    Enter the amount from line 79 of your Form SK428, Saskatchewan Tax and Credits.
(If you have to pay tax to more than one jurisdiction, enter the amount from line 42 of		  
    Form SK428MJ in Part 4 of Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions.)   9  
     
    Enter whichever is less:        
    amount from line 8 or line 9. Saskatchewan graduate tuition tax credit   10  
    Enter the amount from line 10 on line 63640 of your Form SK428 or Form SK428MJ in Part 4 of your Form T2203,
whichever applies.		  
     
 
  RC360 E (23) (Ce formulaire est disponible en français.) Canada Logo
 
Protected B when completed  
   
  Complete Part 2 to calculate your unused credit available to carry forward if the amount of your Saskatchewan graduate tuition
tax credit (line 10 of the previous page) is less than the total Saskatchewan graduate tuition tax credit available (line 8 of the
previous page).
  Any amount from your 2023 Saskatchewan graduate tuition tax credit that cannot be applied against your 2023 Saskatchewan
tax can be carried forward for nine years after the year of graduation. Credits not used within this time period will expire.		  
   
  Your 2023 notice of assessment or reassessment will show the amount of Saskatchewan graduate tuition tax credit available
for 2024. This amount will include any unused credit from 2023, if any.		  
   
   
Part 2 – Unused credit available to carry forward
    
     
    Amount from line 8 of the previous page   11  
    Amount from line 10 of the previous page   – 12  
      Unused Saskatchewan graduate tuition tax      
    Line 11 minus line 12 credit available to carry forward   = 13  
     
  See the privacy notice on your return.  
 
 
  RC360 E (23)   Page 2 of 2