SK428
Saskatchewan Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.
T1 General 2009
Step 1 Saskatchewan non-refundable tax credits
For internal use only
5607
1 2
Basic personal amount claim $13,269 5804 Age amount (if born in 1944 or earlier) (use provincial worksheet) (maximum $4,340) 5808 Spouse or common-law partner amount
Base amount Minus: his or her net income from page 1 of your return Result: (if negative, enter "0") (maximum $13,269) (use provincial worksheet) (use provincial worksheet)
14,596 00
Amount for an eligible dependant Amount for infirm dependants age 18 or older
5812 5816 5820 5821 5822 5824 5828 5832 5836 5840 5844 5848 5852 5856 5860 5864
19 20 21 22
3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Amount for dependent children born in 1991 or later Number of children 6370 (Complete the chart below) Senior supplementary amount (if born in 1944 or earlier) Canada Pension Plan or Quebec Pension Plan contributions:
$4,915
claim $1,146
(amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1)
Employment Insurance premiums (amount from line 312 of your federal Schedule 1) Pension income amount (maximum $1,000) (see line 5836 in the forms book) Caregiver amount (use provincial worksheet) Disability amount (for self) (see line 5844 in the forms book) Disability amount transferred from a dependant (use provincial worksheet) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) [attach Schedule SK(S11)] Your tuition and education amounts Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule SK(S2)] Medical expenses from line 330 of your federal Schedule 1 5868 Enter $2,011 or 3% of net income from line 236 of your return, whichever is less. Line 19 minus line 20 (if negative, enter "0") Allowable amount of medical expenses for other dependants from line 331 of your federal Schedule 1 Add lines 21 and 22. Graduate tax exemption amount
5872 5876
23
Enter your unused graduate tax exemption from your 2008 notice of assessment or notice of reassessment. (see line 5879 in the forms book) 5879 Add lines 1 through 18 and lines 23 and 24. 5880 Non-refundable tax credit rate Multiply line 25 by line 26. Donations and gifts: 11% Amount from line 345 of your federal Schedule 9 15% Amount from line 347 of your federal Schedule 9 Add lines 28 and 29. 5896 Add lines 27 and 30. Enter this amount on line 45.
24 11% 25 26 27
5884
28 29
30 31
Saskatchewan non-refundable tax credits 6150
Go to Step 2 on the next page.
Details of dependent children born in 1991 or later
Child's name Relationship to you
(if you need more space, attach a separate sheet of paper)
Child's date of birth Year Month Day Social insurance number (if available)
5008-C
Step 2 Saskatchewan tax on taxable income
Enter your taxable income from line 260 of your return. Use the amount on line 32 to determine which ONE of the following columns you have to complete. Enter the amount from line 32 in the applicable column. Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36. Saskatchewan tax on taxable income
Go to Step 3
32
If line 32 is $40,113 or less If line 32 is more than $40,113, but not more than $114,610 If line 32 is more than $114,610
33
33
33
0 00 34 11%
35 36 37 0 00 38 39
40,113 00 34
35 36 37 4,412 00 38
114,610 00 34
35 36 37 14,097 00 38
13%
15%
Add lines 37 and 38.
39
Go to Step 3 Go to Step 3
39
Step 3 Saskatchewan tax
Enter your Saskatchewan tax on taxable income from line 39. Enter the Saskatchewan farm and small business capital gains tax credit from Form T1237. Line 40 minus line 41 Enter your Saskatchewan tax on split income from Form T1206. Add lines 42 and 43. Enter your Saskatchewan non-refundable tax credits from line 31. Saskatchewan dividend tax credit Credit calculated for line 6152 on the Provincial Worksheet Saskatchewan overseas employment tax credit Amount from line 426 of federal Schedule 1 Saskatchewan minimum tax carryover Amount from line 427 of federal Schedule 1 Add lines 45 through 48. Line 44 minus line 49 (if negative, enter "0") Saskatchewan additional tax for minimum tax purposes Form T691: Line 108 minus line 111 Add lines 50 and 51. Enter the provincial foreign tax credit from Form T2036. Line 52 minus line 53 (if negative, enter "0") Enter your unused Saskatchewan royalty tax rebate from your 2008 notice of assessment or notice of reassessment. Line 54 minus line 55
6355 6151
40 41 42 43 44
45
6152
50% 50%
46 47 48 49 50
6153 6154
50%
51 52 53 54 55 56
Political contribution tax credit
Enter Saskatchewan political contributions made in 2009. Credit calculated for line 58 on the Provincial Worksheet Line 56 minus line 58 (if negative, enter "0")
6368
(maximum $650)
57 58 59
Labour-sponsored venture capital tax credit
For investments in venture capital corporations that are registered in Saskatchewan: Enter your tax credit from Slip T2C (SASK.). (maximum $1,000) For investments in venture capital corporations that are registered federally: Enter your tax credit from Slip T2C (SASK.). (maximum $1,000) Add lines 60 and 61. Line 59 minus line 62 (if negative, enter "0") (maximum $1,000) 6374 60 61 62 63
Continue on the next page.
5008-C
Step 3 Saskatchewan tax (continued)
Enter the amount from line 63 on the previous page. 63
Saskatchewan employee's tools tax credit
Enter your one-time trade entry credit from part 3 of Form T1284. Unused one-time trade entry credit from your most recent notice of assessment or notice of reassessment Enter your annual maintenance credit from part 4 of Form T1284. Add lines 65 and 66.
6356
65
64
6357
66 67 68 69
Enter the amount from line 64 or line 67, whichever applies. Line 63 minus line 68 (if negative, enter "0")
Saskatchewan post-secondary graduate tax credit
Unused Saskatchewan post-secondary graduate tax credit from your 2008 notice of assessment or notice of reassessment Line 69 minus line 70 (if negative, enter "0") 70 71
Saskatchewan mineral exploration tax credit
Saskatchewan mineral exploration tax credit from Slip SK-METC Unused Saskatchewan mineral exploration tax credit from your 2008 notice of assessment or notice of reassessment Saskatchewan mineral exploration tax credit Add lines 72 and 73. Line 71 minus line 74 (if negative, enter "0"). Enter the result on line 428 of your return. Saskatchewan tax
6360
72 73 74 75
Request for carryback of unused mineral exploration tax credit
Amount from line 74 Amount from line 71 Line 76 minus line 77 (if negative, enter "0") Enter on line 79 any part of the amount from line 78 you want to carry back to 2008 to reduce your Saskatchewan tax. Enter on line 80 any amount you want to carry back to 2007 and, on line 81, any amount you want to carry back to 2006. Enter the amount you want to carry back to 2008. Enter the amount you want to carry back to 2007. Enter the amount you want to carry back to 2006. 76 77 78
6361 6362 6363
79 80 81
5008-C