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Table of Contents

• What's new for 2003?
• Saskatchewan programs for low-income individuals and families
• Saskatchewan Sales Tax Credit (SSTC)
• Saskatchewan Child Benefit (SCB)
• If you have questions…

All the information you need to calculate your Saskatchewan income tax and credits is included on the following pages. You will find two copies of Form SK428, Saskatchewan Income Tax and Credits, in this book. Attach a completed copy of Form SK428 to your return.

What's new for 2003?

Saskatchewan has reduced the provincial tax rates and increased some of the non-refundable tax credits.

The calculation of provincial additional tax for minimum tax purposes is now completed on Form SK428. Form T1219, Provincial and Territorial Alternative Minimum Tax, has been eliminated.

Form SK428, Saskatchewan Income Tax and Credits , reflects these changes.

Saskatchewan programs for low-income individuals and families

Saskatchewan Sales Tax Credit (SSTC)

The SSTC is a program designed to improve the fairness of the provincial sales tax for low-income Saskatchewan residents.

The SSTC provides up to $77 for an individual, $77 for a spouse or
common-law partner (or for an eligible dependant), and $55 per child (up to $110 per family), for a maximum annual credit of $264 per family. The credit is reduced when family net income exceeds $8,600. Families with net income between $8,600 and $35,000 will get part of the credit.

The SSTC is combined with the non-taxable quarterly federal goods and services tax (GST) credit into a single payment.

To get payments under the SSTC, you (or your spouse or common-law partner) should apply for the GST credit on page 1 of your return.

Saskatchewan Child Benefit (SCB)

The SCB is a non-taxable monthly payment that helps lower-income families with the cost of raising children under age 18. This benefit will also help lower-income families stay in the workforce. Benefits are combined with the Canada Child Tax Benefit (CCTB) into a single monthly payment.

You do not have to apply separately to get SCB payments. We will use the information from your CCTB application to determine your eligibility for the program. For more information, call 1-800-387-1193.

File your return - You (and your spouse or common-law partner) should file your 2003 return(s) as soon as possible. The information you give on your return(s) will determine how much SCB and SSTC you will get starting in July 2004.

The SSTC and the SCB programs are fully funded by the Province of Saskatchewan. For families living on a reserve, the SCB benefits are funded by Indian and Northern Affairs Canada.

If you have questions…

If you have questions about Saskatchewan income tax and credits, call the Canada Customs and Revenue Agency (CCRA) at 1-800-959-8281.

To request forms, call 1-800-959-2221.

The address of your tax services office and other telephone numbers are listed in the government section of your telephone book. Information is also available at www.ccra.gc.ca/tso on the CCRA's Web site.

If you have any questions about the labour-sponsored venture capital program or tax credit Slip T2C(SASK.), contact:

Saskatchewan Department of Industry and Resources
3rd Floor, 2103-11th Avenue
Regina SK S4P 3V7

Call: (306) 787-2252

If you have any questions about the post-secondary graduate tax credit program or tax credit certificate, contact:

Saskatchewan Department of Learning
B21, Walter Scott Building, 3085 Albert Street
Regina SK S4P 3V7

Call: 1-800-597-8278, or 787-5620 (in Regina)