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Provincial Worksheet
Use these charts to do some of the calculations you may need to complete Form SK428, Saskatchewan Tax. You can find more information about completing these charts in the forms book. Keep this Provincial Worksheet for your records. Do not attach it to the return you send us.

2009 T1 General

Line 5808 ­ Age amount
Maximum amount Your net income from line 236 of your return Base amount Line 2 minus line 3 (if negative, enter "0") Applicable rate Multiply line 4 by line 5. Line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 5808 of Form SK428.

4,340 00 1 32,312 00 15%
2 3 4 5 6 7

Line 5816 ­ Amount for an eligible dependant
Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"). Enter, on line 5816 of Form SK428, $13,269 or the amount on line 3, whichever is less.

14,596 00 1
2 3

Line 5820 ­ Amount for infirm dependants age 18 or older
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $8,395, enter $8,395) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") Enter, on line 5820 of Form SK428, the total amount claimed for all dependants.

14,351 00 1
2 3 4 5

Line 5840 ­ Caregiver amount
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $8,395, enter $8,395) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") Enter, on line 5840 of Form SK428, the total amount claimed for all dependants.

22,732 00 1
2 3 4 5

Line 5844 ­ Disability amount (supplement calculation if you were under age 18 on December 31, 2009)
(read line 5844 in the forms book) Maximum supplement Total child care and attendant care expenses claimed for you by anyone Base amount Line 2 minus line 3 (if negative, enter "0") Line 1 minus line 4 (if negative, enter "0")

8,395 00 1 2,459 00
2 3 4 5

Enter, on line 5844 of Form SK428, the amount from line 5 plus $8,395 (maximum claim $16,790), unless this chart is being completed for the claim on line 5848.
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Provincial Worksheet (continued)
Line 5848 ­ Disability amount transferred from a dependant
Complete this calculation for each dependant. Base amount If the dependant was under age 18 on December 31, 2009, enter the amount from line 5 of the chart for line 5844 for the dependant. If the dependant was age 18 or older, enter "0". Add lines 1 and 2. Total of amounts your dependant can claim on lines 5804 to 5840 of his or her Form SK428 Add lines 3 and 4. Dependant's taxable income (from line 260 of his or her return) Allowable amount for this dependant: Line 5 minus line 6 (if negative, enter "0"). Enter, on line 5848 of Form SK428, the amount from line 3 or line 7, whichever is less. Enter, on line 5848 of Form SK428, the total amount claimed for all disabled dependants. If, at the end of the year, you and your dependant were not residents of the same province or territory, special rules may apply. Call the Canada Revenue Agency to determine the amount you can claim.

8,395 00 1
2 3 4 5 6 7

Line 6152 ­ Saskatchewan dividend tax credit
Determine the amount to enter on line 6152 of Form SK428 by completing one of the two following calculations: If you have an amount on line 120 and no amount on line 180 of your return, complete the following: Line 120 of your return Enter this amount on line 6152 of Form SK428. If you have amounts on lines 180 and 120 of your return, complete the following: Line 120 of your return Line 180 of your return Line 1 minus line 2 Add lines 4 and 5. Enter this amount on line 6152 of Form SK428. 1 2 3 6% 11% 4 5 6 11%

Line 58 ­ Saskatchewan political contribution tax credit
Determine the amount to enter on line 58 of Form SK428 as follows: if the total of your official receipts is $400 or less, complete Column 1 below; if the total of your official receipts is more than $400 but not more than $750, complete Column 2 below; if the total of your official receipts is more than $750 but not more than $1,275, complete Column 3 below; or if the total of your official receipts is more than $1,275, enter $650 on line 58 of Form SK428. Column 1 Enter the total of your official receipts. Column 2 Column 3 1

0 00
Line 1 minus line 2 (cannot be negative)

400 00 50% 300 00

750 00 2 33.33% 475 00
3 4 5 6 7

75%
Multiply line 3 by line 4.

0 00
Add lines 5 and 6. Enter this amount on line 58 of Form SK428.

5008-D