Line 58210 - Amount for dependent children born in 2004 or later
You can claim this amount if you lived in Saskatchewan at the end of the year and you had a dependent child for whom all of the following conditions apply:
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The child was less than 18 years of age at any time in 2022
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The child lived with you at the end of the year (or on the date of death for a child who died in 2022)
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No one has received a special allowance under the Children's Special Allowances Act for the child
You cannot claim this amount if anyone made a claim for the child as an eligible dependant on line 58160 or as a spouse or common-law partner on line 58120.
If you have a spouse or common-law partner, only one of you can claim this amount. When both of you are eligible to make this claim, the person with the lower taxable income must make the initial claim. The other person may claim any unused amount by completing Schedule SK(S2), Provincial Amounts Transferred From Your Spouse or Common-law Partner, and attaching it to their return.
How to claim this amount
Complete the chart "Details of dependent children born in 2004 or later" on Form SK428.
Enter the number of dependent children you have who were born in 2004 or later beside box 58209 on Form SK428.
Claim $6,303 for each dependent child and enter the total amount on line 58210.
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