From 2000-2007, the Government of Saskatchewan had two previous graduate tax benefit programs for graduates from post-secondary programs.

The Post-Secondary Graduate Tax Credit is a one-time tax credit that graduates and journeypersons may apply against their Saskatchewan Income Tax.  The tax credit amount is dependent on the year of graduation and any unsused credit may be carried forward for up to four years.

The Graduate Tax Exemption will provide a $10,000 exemption from Saskatchewan Income Tax for the 2007 taxation year.  Graduates who earn a lower income in 2007 can carry over the unused exemption for an additional five years.

Post-secondary graduates from approved programs from 2000-2007 are eligible if their training:

• Results in a certificate, diploma, or degree; or 
• Provides certification to journeypersons or a proficiency certificate (where applicable); and
• Is the equivalent of at least six months in length of full-time study.

Students who graduated from an eligible out-of province program and are living and working in Saskatchewan may also be eligible. 

Both programs apply to the graduate only and cannot be transferred to another person including parents or spouses.

Some Saskatchewan post-secondary institutions may have applied to the Government of Saskatchewan on behalf of graduates who provided their consent.  If you believe your educational institution may have applied on your behalf but have not received either the Graduate Tax Credit or Graduate Tax Exemption, please contact our office to confirm that your application was received.

Graduates whose educational institutions did not apply on their behalf who wish to receive either the Graduate Tax Credit or the Graduate Tax Exemption must apply directly to the Government of Saskatchewan.  The government will then issue a certificate to be filed with the graduates’ income tax.

Graduates must confirm that they graduated from an eligible program of study by including a copy of the following with their application for either program:

• Transcript; or 
• Certificate, degree, diploma; or 
• Journeyperson certification or proficiency certificate (where applicable).

Please complete the corresponding application form to your year of graduation:

Reminder: 2006 graduates must complete both application forms to receive both benefits!

To claim either the Graduate Tax Credit or Graduate Tax Exemption, graduates will need to file the certificate issued by the Government of Saskatchewan with their Saskatchewan Income Tax for the taxation year in which they graduated.

Graduates who have already filed their Saskatchewan Income Tax return for the year they graduated may be required to have their taxes reassessed by the Canada Revenue Agency for the taxation year in which they graduated to claim the benefit.

Both programs apply to the graduate only and cannot be transferred to another person including parents or spouses.