What’s in this article?
Residents of Saskatchewan with children born in 1997 or later may be eligible to receive a non-refundable tax credit of $5,933 per dependent child, provided each child meets the following criteria:
- The child is less than 18 years of age at any time during the year;
- The child lived with you at the end of the year (or on the date of death); and
- No one has received a special allowance under the Children’s Special Allowances Act for the child.
The credit is used to help reduce the provincial tax payable.
You can claim the children born in 1997 or later (dependent child) credit if:
- You are a resident of Saskatchewan;
- Your child is 18 years of age or less and resides with you;
- No one has received a special allowance under the Children's Special Allowances Act for the child; and
- Your child has not already been claimed by someone else – either as an eligible dependant or as a spouse or common-law partner.
Note: If you have a spouse or common-law partner, only one of you can claim this credit per dependant. If both you and your spouse or common-law partner are eligible to make the claim, the person with the lower taxable income must make the initial claim; any unused amount will be transferred to the other person automatically by completing a Schedule SK (S2).
If you’re a single parent with custody arrangements for this child, only one parent can claim the credit for the child.
H&R Block’s tax software automatically applies this credit on your return provided you meet the eligibility requirements.
- Line 5821 – Amount for dependent children born in 1997 or later (CRA website)
- Non-refundable tax credits, other credits, and rebate (CRA website)
- Personal income tax structure (Saskatchewan Ministry of Finance website)