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Saskatchewan bills Bills, translated plainly.

Every bill summarized in everyday language, with its real stage in the process. The full text is always one click away on legassembly.sk.ca.

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Bill 49 — The Income Tax Amendment Act, 2026

Assented to on 2026-05-14 · Sponsor: Jim Reiter

Amends Saskatchewan's Income Tax Act to increase personal, spousal, equivalent-to-spouse and disability-related tax credit amounts and adjust their annual indexing formulas through 2029.

  • Sets the basic personal tax credit amount to $20,381 for 2026, rising by $500 in 2027 and 2028, then indexed afterward
  • Increases spousal and equivalent-to-spouse credit calculations using similar $20,381 base amounts with $500 annual increases for 2026-2028
  • Raises the disability supplement amount to $8,358 per child for 2026, with $500 increases for 2027 and 2028
  • Doubles the maximum deduction for adoption, fertility and surrogacy-related expenses from $3,000 to $6,000
  • Sets the age credit amount at $2,569 for 2026, increasing by $500 in 2027 and 2028
  • Adjusts the child care credit formula for individuals under 18, setting the base amount at $14,266 for 2026
  • Changes deadlines and eligibility rules for the Saskatchewan Chemical Fertilizer Incentive rebate, including a 3-year application limit and new record-keeping requirements for eligible corporations

The bill on the Legislative Assembly of Saskatchewan website

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