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SaskatchewanLower rateThe lower rates of Saskatchewan income tax are:
The income eligible for the lower rate is determined using the Saskatchewan business limit. The Saskatchewan business limit is $300,000. You have to prorate the tax calculation using the number of days in each period. Higher rateThe higher rate is 17%. This rate applies to all income not eligible for the lower rate. For more information, see Dual tax rates. Reporting the taxYou can use Schedule 411, Saskatchewan Corporation Tax Calculation, to help you calculate your Saskatchewan tax before the application of credits. You do not have to file it with the return. See the schedule for more details. On line 235 of Schedule 5, Tax Calculation Supplementary - Corporations, enter the amount of tax calculated. Claiming the creditsSaskatchewan offers different tax credits. Details of each credit can be found in the following pages and their associated schedules:
Forms and publications
Government partners
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