Saskatchewan - Active Families Benefit - Line 59800 SK479

For the year 2021, Saskatchewan has reintroduced the Active Families Benefit, for families with children enrolled in sports, recreation, and cultural activities.

Families can apply for a refundable credit for 2021 and beyond.

This refundable credit can reach $150 per child.

If it qualifies for the disability tax credit, an additional amount may be requested.

The conditions are as follows:

* The individual must be a resident of Saskatchewan.

* The child is eligible if they are 18 years of age or under.

* The adjusted family income is $60,000 or less.

* Only one eligible person can claim the benefit amount.

* If the eligible child does not reside with all his parents, due to separation, divorce, or other circumstances, please refer to the following links or to the Saskatchewan guide.

https://saskatchewan.ca/residents/parks-culture-heritage-and-sport/sport-and-recreation/programs-and-supports

https://www.saskatchewan.ca/government/news-and-media/2021/april/13/active-families-benefit-returns-in-saskatchewan

For an activity to be eligible for the benefit, it must take place as part of a program that:

* Is offered by a service provider located in Saskatchewan.

* Involves instruction and supervision by the service provider.

* Ensures adequate supervision of children.

* Suitable for children.

* Requires active participation from children.

Furthermore, the provider must comply with all relevant requirements and standards imposed by law and the activity requires registration with a legally recognized provider.

NOTE: Programs that are part of a school's curriculum or that are part of activities that take place in a daycare centre are not eligible for the Active Families Benefit.

Eligible activities must allow exposure, training, or participation in the following areas:

·       Cultural - Art, heritage, or multiculturalism.

·       Recreation - Programs designed to refresh, entertain, provide satisfaction, promote physical, emotional, or mental benefits and do not involve declaring a winner.

·       Sport - Any sport activity in an organized and competitive environment that requires strategy, physical training, and mental preparation.

To claim this credit, go to the file of the child for which you have a receipt for the child's activities.

On the "Left-side menu on the Interview tab «, of the child's file, select the section "Active families benefit" and in the page entitled "Saskatchewan- Active families benefit", enter the relevant information.

If the child has participated in several activities, click on the plus sign "+? and an additional field will be displayed to enter the relevant information.

UFile will automatically assign the credit to one of the parents. If you want to change this automatic election, in the "Saskatchewan active benefit" section, you must answer the question «Do you wish to adjust who should claim the amount provincially?". Then, on the line "Supporting person who is claiming a dependant" and in the drop-down menu to your right, choose the appropriate option.

The program will carry the amount over to Form SK479 of the person you designate if their return is filed with that of the child.

The amount will be generated on line 59800 of the SK479 and the program will carry over the amount to line 47900 of the federal return.

 

ID: 20211213153007DE.xml

Webpage: KPA380-20211213153007DE.htm

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