Saskatchewan: Children born in 1997 or later (dependant)

What’s in this article?

 

What is this?

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.

 

Am I eligible?

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.

 

Where do I claim this?

H&R Block’s tax software automatically applies this credit on your return provided you meet the eligibility requirements.

 

Where can I learn more?