5008-D (Page 1 of 3) 2025 Worksheet SK428 Use this worksheet to calculate the amounts to enter on your Form SK428, Saskatchewan Tax. Keep this worksheet for your records. Do not attach it to your return. Line 58080 - Age amount (if you were born in 1960 or earlier) If the amount from line 23600 of your return is: - $43,066 or less, enter $5,785 on line 58080 of your Form SK428 - $81,633 or more, enter "0" on line 58080 of your Form SK428 Otherwise, complete the calculation below. Line 1: Maximum amount 5,785.00 Line 2: Amount from line 23600 of your return Line 3: Income threshold 43,066.00 Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Applicable rate 15% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 58080 of your Form SK428. = ^ Line 58200 - Amount for infirm dependants age 18 or older Complete one column for each dependant. If you have more than three dependants, attach an additional page. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Base amount Dependant 1 21,924.00 Dependant 2 21,924.00 Dependant 3 21,924.00 Line 2: Dependant's net income from line 23600 of their return Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $13,986 per dependant) Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Amount claimed for this dependant on line 58160 of your Form SK428, if any Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 5: Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 6: Add the amounts from line 5 for columns 1, 2 and 3 (and others, if any). Enter the total from line 6 on line 58200 of your Form SK428. ^ Line 58400 - Caregiver amount Complete one column for each dependant. If you have more than three dependants, attach an additional page. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Base amount Dependant 1 33,094.00 Dependant 2 33,094.00 Dependant 3 33,094.00 Line 2: Dependant's net income from line 23600 of their return Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $13,986 per dependant) Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Amount claimed for this dependant on line 58160 of your Form SK428, if any Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 5: Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 6: Add the amounts from line 5 for columns 1, 2, and 3 (and others, if any). Enter the total from line 6 on line 58400 of your Form SK428. ^ 5008-D (Page 2 of 3) Line 58440 - Disability amount for self Complete this calculation if you were under 18 years of age on December 31, 2025: Line 1: Base amount 13,986.00 Line 2: Maximum amount 13,986.00 Line 3: Total child care and attendant care expenses for you, claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 3,277.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 Enter this amount on line 58440 of your Form SK428. (maximum $27,972) = ^ Line 58480 - Disability amount transferred from a dependant Complete this calculation for each dependant. If you have more than one dependant, attach an additional page. Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281. Line 1: Base amount 13,986.00 If the dependant was under 18 years of age on December 31, 2025, complete lines 2 to 12. If the dependant was 18 years of age or older, enter "0" on line 6 and continue on line 7. Line 2: Maximum amount 13,986.00 Line 3: Total child care and attendant care expenses for this dependant claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 3,277.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 (maximum $27,972) = ^ Line 8: Enter the amount from line 35 of the dependant's Form SK428. ^ Line 9: Line 7 plus line 8 = ^ Line 10: Dependant's taxable income from line 26000 of their return ^ Line 11: Line 9 minus line 10 (if negative, enter "0") = ^ Enter whichever is less: Line 12: amount from line 7 or line 11. Allowable amount for this dependant ^ Enter the total of allowable amounts claimed for all dependants on line 58480 of your Form SK428. 5008-D (Page 3 of 3) Line 61520 - Saskatchewan dividend tax credit Line A: Amount from line 12000 of your return ^ Line 1: Amount from line 12010 of your return Line B ^ multiplied by 2.519% = ^ Line 2: Amount A minus amount B Line C = ^ multiplied by 11% = ^ Line 3: Line 1 plus line 2 Enter this amount on line 61520 of your Form SK428. = ^ Line 73 - Saskatchewan political contribution tax credit If your total political contributions are more than $1,275, enter $650 on line 73 of your Form SK428. If not, use the amount from line 63554 of your Form SK428 to decide which column to complete. *** Transcriber's Note: Use column 1 if the amount from line 63554 is $400 or less. Use column 2 if the amount from line 63554 is more than $400 but not more than $750. Use column 3 if the amount from line 63554 is more than $750. *** Column 1: Line 63554 is $400 or less Line 1: Enter your total political contributions from line 63554 of your Form SK428. ^ Line 2: 0.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 75% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 0.00 Line 7: Line 5 plus line 6 Enter this amount on line 73 of your Form SK428. = ^ Column 2: Line 63554 is more than $400 but not more than $750 Line 1: Enter your total political contributions from line 63554 of your Form SK428. ^ Line 2: 400.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 50% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 300.00 Line 7: Line 5 plus line 6 Enter this amount on line 73 of your Form SK428. = ^ Column 3: Line 63554 is more than $750 Line 1: Enter your total political contributions from line 63554 of your Form SK428. ^ Line 2: 750.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 33.33% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 475.00 Line 7: Line 5 plus line 6 Enter this amount on line 73 of your Form SK428. = ^