5008-TC Protected B when completed 2025 Form SK479 Saskatchewan Credit Complete the calculations that apply to you and attach a copy of this form to your paper return. For more information about this credit, including credit eligibility requirements, go to canada.ca/sk-tax-info. Active families benefit If your adjusted family income is $120,000 or less, you can claim the active families benefit. Otherwise, enter "0" on line 8. Notes: If your spouse or common-law partner died at any time during the year, do not include their income when you calculate the adjusted family income. If you are claiming the credit on a deceased person's final return, do not include the surviving spouse or common-law partner's income when you calculate the adjusted family income. Adjusted family income for the calculation of the Saskatchewan active families benefit *** Transcriber's Note: In print, the following table is set up as two columns. The columns are labelled as: Column 1 You; Column 2 Your spouse or common-law partner. *** Line 1: Enter the net income amount from line 23600 of the return (or the amount you would have entered if the instructions on line 23600 said "if negative, show in brackets"). Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 2: Total of the universal child care benefit (UCCB) repayment (line 21300 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 23200 of the return) Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 3: Line 1 plus line 2 Column 1: You = ^ Column 2: Your spouse or common-law partner = ^ Line 4: Total of the UCCB income (line 11700 of the return) and the RDSP income (line 12500 of the return) Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 5: Line 3 minus line 4 (if negative, enter "0") Column 1: You = ^ Column 2: Your spouse or common-law partner = ^ Line 6: Add the amounts from line 5 of columns 1 and 2. Adjusted family income Column 1: You ^ Column 2: Your spouse or common-law partner ^ Active families benefit worksheet(If you need more space, attach an additional page.) *** Transcriber's Note: In print, the following table is set up as five columns. The columns are labelled as: Column 1: Name of eligible child; Column 2: Date of birth (Year/Month/Day); Column 3: Amount paid for eligible activities; Column 4: Amount of reimbursement received for eligible activities, if applicable; Column 5 Enter the lesser of (column 3 minus column 4) or $300 unless the child is eligible for the disability tax credit. In this case, claim the lesser of (column 3 minus column 4) or $400 *** Column 1: Name of eligible child ^ Column 2: Date of birth (Year/Month/Day) ^ Column 3: Amount paid for eligible activities: ^ Column 4: Amount of reimbursement received for eligible activities, if applicable: ^ Column 5: Enter the lesser of (column 3 minus column 4) or $300 unless the child is eligible for the disability tax credit. In this case, claim the lesser of (column 3 minus column 4) or $400. ^ Line 7: Add the amounts from column 5. Enter this amount on line 8. = ^ Line 8 and 59800: If the total amount on line 6 is more than $120,000 enter "0". Otherwise, enter the amount from line 7. Active families benefit ^ Fertility treatment tax credit: Line 9: Eligible medical expenses for fertility treatment Line 61268 ^ multiplied by 50% (maximum $10,000) = ^ Line 10: Line 8 plus line 9. Enter this amount on line 47900 of your return. = ^