Bill 25 — The Income Tax (Miscellaneous) Amendment Act, 2025
Assented to on 2025-12-04 · Sponsor: Jim Reiter
Expands Saskatchewan's fertility treatment tax credit so that both an individual and their cohabiting spouse can each claim it.
- Allows both an individual and their cohabiting spouse to each claim the one-time fertility treatment tax credit
- Lets eligible fertility expenses be counted over any 12-month period ending in the tax year, not just the tax year itself
- Treats the tax credit amount as if it were tax already paid, reducing tax payable
- Adds rules for deceased individuals, deeming them resident in Saskatchewan on the last day of the year they died
- Sets limits on total credit claimed when separate tax returns are filed for a deceased person or estate
- Caps the credit amount claimable if an individual or spouse becomes bankrupt during the year
- Applies retroactively from January 1, 2025, once the bill receives assent
The bill on the Legislative Assembly of Saskatchewan website