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	Saskatchewan Tax		SK428 T1 General - 2023

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 $49,720 or less		If line 1 is more than $49,720, but not more than $142,058		If line 1 is more than $142,058

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
Add line 6 and 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 $17,661			58040		9
Age amount (if you were born in 1958 or earlier) (use Worksheet SK428)				(maximum $5,380)			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 $17,661)		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 $17,661)		58160	=			+	16
Amount for infirm dependants age 18 or older (use Worksheet SK428)							58200	+	17
Amount for dependent children born in 2005 or later
(Complete the chart on the last page.)		Number of children	58209			x $6,700 =	58210	+	18
Senior supplementary amount (if born in 1958 or earlier)				claim $1,421			58220	+	19
Add lines 9, 10, 13, and 16 to 19.								=	20

Continue on the next page.

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
(amount from line 31220 of your return)

58315

Search and rescue volunteers' amount
(amount from line 31240 of your return)

58316

Volunteer emergency medical first responders' amount

58317

First-time home buyers' amount

(maximum $10,000)

58357

Add lines 21 to 29

Subtotal for Schedule SK(S2)

Line 20 plus line 30

Pension income amount

(maximum $1,641)

58360

Caregiver amount
(use Worksheet SK428)

58400

Add lines 31 to 33

Subtotal for Worksheet SK428

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

Subtotal for Schedule SK(S11)

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

Line 43 multiplied by the percentage from line 44

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

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

Allowable amount of medical expenses for other dependants
(use Worksheet SK428)

58729

Line 47 plus line 48

58769

Line 41 plus line 49

58800

Saskatchewan non-refundable tax credit rate

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

Continue on the next page.

Part C - Saskatchewan tax

Saskatchewan tax on tabable 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

Enter your 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

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

50% =

Add lines 66 and 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 $0)

For investments in venture capital corporations registered federally:

Enter your tax credit from Slip T2C (Sask.)

(maximum $0)

Add lines 74 and 75

(maximum $0)

63557

•76

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


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 2005 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