What’s in this article?
The Saskatchewan Senior Supplementary Amount is a non-refundable tax credit that you can claim to help reduce your provincial tax owing, regardless of your net income.
If you do not require all of the senior supplementary amount you can transfer any unused portion to your spouse or common-law partner. If transferring some or all of the senior supplementary amount from your spouse or common-law partner, you must complete a Schedule SK (S2) and attach it to your return.
You can claim the senior supplementary amount if:
- you are 65 years of age or older as of December 31st; and
- you are a resident of Saskatchewan
H&R Block’s tax software automatically applies this credit to your return provided you have met the eligibility requirements.
- Personal income tax structure (Saskatchewan Ministry of Finance website)
- Line 5822 - Senior supplementary amount (CRA website)
- Line 5864 – Amounts transferred from your spouse or common-law partner (CRA website)