Free untitled - Canada

SK428 T1 General ­ 2009

Saskatchewan Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.

Step 1 ­ Saskatchewan non-refundable tax credits
For internal use only Basic personal amount Age amount (if born in 1944 or earlier) (use provincial worksheet) Base amount Minus: his or her net income from page 4 [1] of your return claim $13,269 5607 5804 1

(maximum $4,340)

5808 + 14,596 00

2

Spouse or common-law partner amount

­
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SK428 ­ 1

Result: (if negative, enter "0") (maximum $13,269) Amount for an eligible dependant Amount for infirm dependants age 18 or older (use provincial worksheet) (use provincial worksheet)

=
5812 + 5816 + 5820 + 3 4 5

Amount for dependent children born in 1991 or later (Complete the chart on page 6 [below]) Number of children 6370

× $4,915 =
claim $1,146

5821 + 5822 +

6 7

Senior supplementary amount (if born in 1944 or earlier) Canada Pension Plan or Quebec Pension Plan contributions:

(amount from line 308 of your federal Schedule 1)

5824 +

8

SK428 ­ 2

(amount from line 310 of your federal Schedule 1) Employment Insurance premiums (amount from line 312 of your federal Schedule 1) (see line 5836 in the forms book) (see line 5844 in the forms book)

5828 +

9

5832 + 5836 + 5840 + 5844 + 5848 + 5852 + 5856 +

10 11 12 13 14 15 16

Pension income amount (maximum $1,000) Disability amount (for self)

Caregiver amount (use provincial worksheet)

Disability amount (use provincial transferred from a dependant worksheet) Interest paid on your student loans Your tuition and education amounts (amount from line 319 of your federal Schedule 1) [attach Schedule SK(S11)]

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SK428 ­ 3

Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule SK(S2)]

5860 +

17

5864 + 19

18

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.

­ =

20 21

5872 + 5876 =

22

+

23

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Graduate tax exemption amount Enter your unused graduate tax exemption from your 2008 notice of assessment or notice of reassessment. (see line 5879 in the forms book) Add lines 1 through 18 and lines 23 and 24.

5879 + 5880 =

24

25 Non-refundable tax credit rate Multiply line 25 by line 26. Donations and gifts: Amount from line 345 of your federal Schedule 9

×
5884 =

11%

26 27

× 11% =
Amount from line 347 of your federal Schedule 9

28

× 15%

=

+

29

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SK428 ­ 5

Add lines 28 and 29.

5896 =

+
Saskatchewan non-refundable Add lines 27 and 30. tax credits Enter this amount on line 45.

30

6150 = Go to Step 2

31

Details of dependent children born in 1991 or later
(if you need more space, attach a separate sheet of paper Relationship to you Child's date of birth Year Month Day Social insurance number (if available)

Child's name

SK428 ­ 6

Step 2 ­ Saskatchewan tax on taxable income
Enter your taxable income from line 260 of your return. 32

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Use the amount on line 32 to determine which ONE of the following columns you have to complete. If line 32 is $40,113 or less 33 ­

Enter the amount from line 32 in the applicable column.

If line 32 is more than $40,113, but not more than $114,610

­
Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36. Add lines 37 and 38. Saskatchewan tax on taxable income

0 00 34 = 35 = 11% 36 × 37 = 0 00 38 + 39 = Go to Step 3

40,113 00

= × = + =
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13%

4,412 00

Go to Step 3

Use the amount on line 32 to determine which ONE of the following columns you have to complete. If line 32 is more than $114,610 Enter the amount from line 32 in the applicable column.

33

­
Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36. Add lines 37 and 38. Saskatchewan tax on taxable income

114,610 00 34 35 15% 36 37 14,097 00 38 39 Go to Step 3 continue on next page

= × = + =

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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" 40

6355 ­

41 42 43 44 45

=
6151 +

=

6152 +

46

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Saskatchewan overseas employment tax credit Amount from line 426 of federal Schedule 1

× 50% =
Saskatchewan minimum tax carryover Amount from line 427 of federal Schedule 1

6153 +

47

× 50% =
Add lines 45 through 48.

6154 +

48

= ­
49 50

Line 44 minus line 49 (if negative, enter "0") Saskatchewan additional tax for minimum tax purposes Form T691: Line 108 minus line 111

=

× 50% =
Add lines 50 and 51.

+ =
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SK428 ­ 11

51 52

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 Political contribution tax credit Enter Saskatchewan political contributions made in 2009. Credit calculated for line 58 on the "Provincial Worksheet" 6368

­ =

53 54

­ =

55 56

57

(maximum $650)

­ =

58 59

Line 56 minus line 58 (if negative, enter "0")

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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. (maximum $1,000)

60

+

61

6374 =

­
Line 59 minus line 62 (if negative, enter "0")

62 63

=

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Enter the amount from line 63 on page 13 [the previous page]. 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. 6357 + 6356 64

63

65 66

=
67

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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") Saskatchewan mineral exploration tax credit Saskatchewan mineral exploration tax credit from Slip SK-METC 6360 72

68 69

=

­ =

70 71

Unused Saskatchewan mineral exploration tax credit from your 2008 notice of assessment or notice of reassessment

+

73

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Add lines 72 and 73. Saskatchewan mineral exploration tax credit

= ­
74

Line 71 minus line 74 (if negative, enter "0"). Enter the result on line 428 of your return.

Saskatchewan tax

=

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") 76

­ =

77 78

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.
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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.

6361 6362 6363

79 80 81

SK428 ­ 17