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General information Saskatchewan low-income tax credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax Step 1 – Saskatchewan non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5821 – Amount for dependent children born in 1997 or later Line 5822 – Senior supplementary amount Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5837 – Home buyers' amount Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 52 – Saskatchewan additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Lines 56 and 57 – Political contribution tax credit Lines 59 to 61 – Labour-sponsored venture capital tax credit Lines 64 to 68 – Saskatchewan employee's tools tax credit Lines 70 to 72 – Saskatchewan mineral exploration tax credit Line 74 – Saskatchewan graduate tuition tax credit Form SK479, Saskatchewan Credits Lines 1 to 7 – Active families benefit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $15,639. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2015, and your net income (line 236 of your return) is less than $67,226. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1995 or earlier Line 9 – Amount for dependent children born in 1995 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1995 or earlier Line 16 – Credit for dependent children born in 1995 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2013 Line 21 – Net property tax paid in Manitoba for 2013 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2013 Line 41 – RentAid benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2013? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1995 or earlier Line 9 – Amount for dependent children born in 1995 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1995 or earlier Line 16 – Credit for dependent children born in 1995 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2013 Line 21 – Net property tax paid in Manitoba for 2013 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2013 Line 41 – RentAid benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2013? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1995 or earlier Line 9 – Amount for dependent children born in 1995 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1995 or earlier Line 16 – Credit for dependent children born in 1995 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2013 Line 21 – Net property tax paid in Manitoba for 2013 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2013 Line 41 – RentAid benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2013? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1994 or earlier Line 9 – Amount for dependent children born in 1994 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1995 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1994 or earlier Line 16 – Credit for dependent children born in 1994 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2012 Line 21 – Net property tax paid in Manitoba for 2012 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2012 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2012? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1994 or earlier Line 9 – Amount for dependent children born in 1994 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1995 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1994 or earlier Line 16 – Credit for dependent children born in 1994 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2012 Line 21 – Net property tax paid in Manitoba for 2012 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2012 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2012? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1994 or earlier Line 9 – Amount for dependent children born in 1994 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1995 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1994 or earlier Line 16 – Credit for dependent children born in 1994 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2012 Line 21 – Net property tax paid in Manitoba for 2012 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2012 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2012? ...

General information Saskatchewan low-income tax credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax and Credits Step 1 – Saskatchewan non-refundable tax credits Newcomers to Canada and emigrants ▼Line 5804 – Basic personal amount ▼Line 5808 – Age amount ▼Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5821 – Amount for dependent children born in 1998 or later ▼Line 5822 – Senior supplementary amount Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5837 – Home buyers' amount ▼Line 5836 – Pension income amount Line 5840 – Caregiver amount ▼Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child ▼Line 5864 – Amounts transferred from your spouse or common-law partner ▼Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later Line 5872 – Allowable amount of medical expenses for other dependants ▼Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 51 – Saskatchewan additional tax for minimum tax purposes Line 53 – Provincial foreign tax credit Lines 55 and 56 – Political contribution tax credit Lines 58 to 60 – Labour-sponsored venture capital tax credit Lines 63 to 67 – Saskatchewan employee's tools tax credit Lines 69 to 71 – Saskatchewan mineral exploration tax credit Line 73 – Saskatchewan graduate tuition tax credit For more information Retired seniors: look for the▼symbol If you are a retired senior, the ▼symbol in this document and the General Income Tax and Benefit Guide will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to. ... ▼Line 5804 – Basic personal amount Claim $15,843. ▼Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $68,101. ... Supporting documents – Do not submit any supporting documents at the time of filing your tax return. ...

Contents Application Summary Discussion and Interpretation Conditions for the application of subsection 56(2) (¶s 1-4) Exemption – Pension Benefits (¶ 5) Exception – Split Income (¶ 6) Examples of the application of subsection 56(2) Gifts to Shareholders' Relatives (¶ 7) Property Sold to Shareholder's Child below Fair Market Value (¶ 8) Dividends (¶ 9) Other comments Income or capital treatment (¶ 10) Application to arm's length or non-arm's length transactions (¶ 11) Deemed payment for the purposes of Part XIII of the Act (¶ 12) Inclusion of an amount in the income of a taxpayer and in the income of the recipient of the property (¶ 13) Explanation of Changes Application This bulletin cancels and replaces IT-335R dated September 11, 1989. ... New ¶ 3 has been added to provide comments with respect to the second condition for the application of subsection 56(2). ¶ 4 is the same as former ¶ 3. ... McClurg, [1991] 1 CTC 169, 91 DTC 5001. ¶ 10 is the same as former ¶ 2. ¶ 11 is the same as former ¶ 4. ...

Contents Application Summary Discussion and Interpretation Conditions for the application of subsection 56(2) (¶s 1-4) Exemption – Pension Benefits (¶ 5) Exception – Split Income (¶ 6) Examples of the application of subsection 56(2) Gifts to Shareholders' Relatives (¶ 7) Property Sold to Shareholder's Child below Fair Market Value (¶ 8) Dividends (¶ 9) Other comments Income or capital treatment (¶ 10) Application to arm's length or non-arm's length transactions (¶ 11) Deemed payment for the purposes of Part XIII of the Act (¶ 12) Inclusion of an amount in the income of a taxpayer and in the income of the recipient of the property (¶ 13) Explanation of Changes Application This bulletin cancels and replaces IT-335R dated September 11, 1989. ... New ¶ 3 has been added to provide comments with respect to the second condition for the application of subsection 56(2). ¶ 4 is the same as former ¶ 3. ... McClurg, [1991] 1 CTC 169, 91 DTC 5001. ¶ 10 is the same as former ¶ 2. ¶ 11 is the same as former ¶ 4. ...