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Canada: Changes to Saskatchewan’s potash production tax

Canada: Changes to Saskatchewan’s potash production tax

Tax measures announced in Saskatchewan's 2019 budget were enacted when Saskatchewan Bill 171 received Royal Assent on 15 May 2019.


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Concerning potash production tax, effective 1 April 2019, regulations eliminate:

  • The Saskatchewan resource credit for potash production
  • Taxpayer deductions for Crown and freehold royalties in determining the base payment or the profit tax component of the potash production tax

The legislation also introduced three non-refundable individual (personal) tax credits, effective 1 January 2020:

  • The Saskatchewan volunteer firefighter tax credit
  • The Saskatchewan volunteer emergency first responder tax credit
  • The Saskatchewan volunteer search and rescue tax credit

Read a May 2019 report prepared by the KPMG member firm in Canada

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