5008-C (Page 1 of 3) Protected B when completed 2025 Form SK428 Saskatchewan Tax For more information about this form, go to canada.ca/sk-tax-info. Part A - Saskatchewan tax on taxable income Line 1: Enter your taxable income from line 26000 of your return. ^ Use the amount from line 1 to complete the appropriate column below. *** Transcriber's Note: Use the amount from column 1 if the line 1 is $53,463 or less. Use the amount from column 2 if the line 1 is more than $53,463 but not more than $152,750. Use the amount from column 3 if the line 1 is more than $152,750. *** Column 1: Line 1 is $53,463 or less Line 2: Amount from line 1 ^ Line 3: 0.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rata 10.5% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 0.00 Line 8: Line 6 plus line 7 Saskatchewan tax on taxable income = ^ Column 2: Line 1 is more than $53,463 but not more than $152,750 Line 2: Amount from line 1 ^ Line 3: 53,463.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rata 12.5% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 5,613.62 Line 8: Line 6 plus line 7 Saskatchewan tax on taxable income = ^ Column 3: Line 1 is more than $152,750 Line 2: Amount from line 1 ^ Line 3: 152,750.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rata 14.5% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 18,024.49 Line 8: Line 6 plus line 7 Saskatchewan tax on taxable income = ^ Enter the amount from line 8 on line 58 and continue at line 9. Part B - Saskatchewan non-refundable tax credits Line 56070: Internal use Line 9 and line 58040: Basic personal amount Claim $19,491 ^ Line 10 and line 58080: Age amount (if you were born in 1960 or earlier) (use Worksheet SK428) (maximum $5,785) ^ Spouse or common-law partner amount: Line 11: Base amount 21,440.00 Line 12: Your spouse's or common-law partner's net income from line 23600 of their return ^ Line 13 and line 58120: Line 11 minus line 12 (if negative, enter "0") (maximum $19,491) = ^ Amount for an eligible dependant: Line 14: Base amount 21,440.00 Line 15: Your eligible dependant's net income from line 23600 of their return ^ Line 16 and line 58160: Line 14 minus line 15 (if negative, enter "0") (maximum $19,491) = ^ Line 17 and line 58200: Amount for infirm dependants age 18 or older (use Worksheet SK428) ^ Amount for dependent children born in 2007 or later Line 18 and line 58210: Amount for dependent children born in 2007 or later (complete the chart on the last page) Number of children Line 58209 ^ multiplied by $7,704 = ^ Line 19 and line 58220: Senior supplementary amount (if you were born in 1960 or earlier) Claim $2,028 ^ Line 20: Add lines 9, 10, 13, and 16 to 19. = ^ 5008-C (Page 2 of 3) Part B - Saskatchewan non-refundable tax credits (continued) Line 21: Amount from line 20 of the previous page ^ CPP or QPP contributions: Line 22 and line 58240: Amount from line 30800 of your return ^ Line 23 and line 58280: Amount from line 31000 of your return ^ Employment insurance premiums: Line 24 and line 58300: Amount from line 31200 of your return ^ Line 25 and line 58305: Amount from line 31217 of your return ^ Line 26 and line 58315: Volunteer firefighters' amount ^ Line 27 and line 58316: Search and rescue volunteers' amount ^ Line 28 and line 58317: Volunteer emergency medical first responders' amount ^ Line 29 and line 58340: Home renovation expenses (attach Schedule SK(S12)) ^ Line 30 and line 58357: First-time home buyers' amount (maximum $15,000) ^ Line 31: Add lines 22 to 30. = ^ Line 32: Line 21 plus line 31 = ^ Line 33 and line 58360: Pension income amount (maximum $1,000) ^ Line 34 and line 58400: Caregiver amount (use Worksheet SK428) ^ Line 35: Add lines 32 to 34. = ^ Line 36 and line 58440: Disability amount for self (claim $13,986 or, if you were under 18 years of age, use Worksheet SK428) ^ Line 37 and line 58480: Disability amount transferred from a dependant (use Worksheet SK428) ^ Line 38: Add lines 35 to 37. = ^ Line 39 and line 58520: Interest paid on your student loans (amount from line 31900 of your return) ^ Line 40 and line 58560: Your unused tuition and education amounts (attach Schedule SK(S11)) ^ Line 41 and line 58640: Amounts transferred from your spouse or common-law partner (attach Schedule SK(S2)) ^ Line 42: Add lines 38 to 41. = ^ Medical expenses: Line 43 and line 58689: Amount from line 33099 of your return ^ Line 44: Amount from line 23600 of your return ^ Line 45: Applicable rate 3% Line 46: Line 44 multiplied by the percentage from line 45 = ^ Line 47: Enter whichever is less: $2,681 or the amount on line 46. ^ Line 48: Line 43 minus line 47 (if negative, enter "0") = ^ Line 49 and line 58729: Allowable amount of medical expenses for other dependants from line 33199 of your return ^ Line 50 and line 58769: Line 48 plus line 49 = ^ Line 51 and line 58800: Line 42 plus line 50 = ^ Line 52: Saskatchewan non-refundable tax credit rate 10.5% Line 53 and line 58840: Line 51 multiplied by the percentage from line 52 = ^ Donations and gifts: Line 54 Amount from line 13 of your federal Schedule 9 ^ multiplied by 10.5% = ^ Line 55: Amount from line 14 of your federal Schedule 9 ^ multiplied by 14.5% = ^ Line 56 and 58969: Line 54 plus line 55 = ^ Line 57 and line 61500: Line 53 plus line 56 Enter this amount on line 63. Saskatchewan non-refundable tax credits = ^ 5008-C (Page 3 of 3) Part C - Saskatchewan tax Line 58: Saskatchewan tax on taxable income from line 8 ^ Line 59 and line 61499: Saskatchewan farm and small business capital gains tax credit (complete Form T1237) Line 60: Line 58 minus line 59 = ^ Line 61 and line 61510: Saskatchewan tax on split income (complete Form T1206) ^ Line 62: Line 60 plus line 61 = ^ Line 63: Saskatchewan non-refundable tax credits from line 57 ^ Line 64 and line 61520: Saskatchewan dividend tax credit (use Worksheet SK428) ^ Saskatchewan minimum tax carryover: Line 65: Amount from line 40427 of your return Line 61540 ^ multiplied by 50% = ^ Line 66: Add lines 63 to 65. = ^ Line 67: Line 62 minus line 66 (if negative, enter "0") = ^ Saskatchewan additional tax for minimum tax purposes: Line 68: Form T691: Line 1 minus Line 2 of Part 7 ^ multiplied by 50% = ^ Line 69: Line 67 plus line 68 = ^ Line 70: Provincial foreign tax credit (complete Form T2036) ^ Line 71: Line 69 minus line 70 (if negative, enter "0") = ^ Line 72 and line 63554: Saskatchewan political contributions made in 2025 ^ Line 73: Saskatchewan political contribution tax credit (use Worksheet SK428) (maximum $650) ^ Line 74: Line 71 minus line 73 (if negative, enter "0") = ^ Labour-sponsored venture capital tax credit: Line 75: For investments in venture capital corporations registered in Saskatchewan: Enter your tax credit from T2C Slip (Sask.). (maximum $875) ^ Line 76: For investments in venture capital corporations registered federally: Enter your tax credit from T2C Slip (Sask.). (maximum $875) ^ Line 77 and line 63557: Line 75 plus line 76 (maximum $875) = ^ Line 78: Line 74 minus line 77 (if negative, enter "0") = ^ Line 79: Saskatchewan mineral exploration tax credit (complete Form T1279) ^ Line 80: Line 78 minus line 79 (if negative, enter "0") = ^ Line 81 and line 63640: Saskatchewan graduate tuition tax credit (complete Form RC360) ^ Line 82: Line 80 minus line 81 (if negative, enter "0") Enter this amount on line 42800 of your return. Saskatchewan tax = ^ Details of dependent children born in 2007 or later(if you need more space, attach an additional page) Child's name: ^ Relationship to you: ^ Date of birth (Year/Month/Day): ^ Social insurance number (enter 9 digits) (if available): ^ See the privacy notice on your return.