Bill 17 — The Saskatchewan Commercial Innovation Incentive (Patent Box) Amendment Act, 2025
Assented to on 2025-05-13 · Sponsor: Warren Kaeding
Amends the Saskatchewan Commercial Innovation Incentive (Patent Box) Act to remove the economic eligibility test and extend a key time limit.
- Removes the 'economic eligibility test' as a requirement for the tax rebate program
- Extends a deadline referenced in the Act from 8 years to 10 years
- Repeals sections 9 and 10 of the original Act
- Removes a repealed eligibility requirement from the certification renewal process
- Requires eligible corporations to notify the minister of any change affecting their continued eligibility for the tax rebate
- Allows the minister to act if there are reasonable grounds to believe a corporation's circumstances have changed its eligibility
- Most changes are retroactive to June 30, 2017, except the deadline extension which applies from the date of assent
The bill on the Legislative Assembly of Saskatchewan website