Line 80 - Saskatchewan graduate tuition tax credit

You can claim this credit if you were a resident of Saskatchewan at the end of 2023 and you met all of the following conditions:

• You met the necessary qualifications to receive a certificate or diploma from an eligible program at an eligible educational institution

• You applied for and obtained a Graduate Retention Program Eligibility Certificate from the Saskatchewan Ministry of Advanced Education

You will be entitled to credits over a seven-year period based on your eligible tuition amount, beginning in the tax year shown on your Graduate Retention Program Eligibility Certificate, as long as you file a return as a resident of Saskatchewan for each year of your entitlement.

Your credits will be calculated at the following rates:

• 10% of your total eligible tuition amount will be allowable in each of the first four years

• 20% of your total eligible tuition amount will be allowable in each of the three years following the first four years

You can carry forward any unused credit for nine years after the year of graduation. Credits not used within this time period will expire.

The maximum amount you can claim in your lifetime is a total of $20,000.

How to claim this credit

Complete Form RC360, Saskatchewan Graduate Retention Program. Attach this form to your return for the year of graduation (as stated on the eligibility certificate).

If you received a Graduate Retention Program Eligibility Certificate for any tax year from 2013 to 2023 and did not claim the tax credit for the year shown on the certificate, you have to send an adjustment request to the CRA. The CRA will determine your eligibility for the tax credit for each year you filed a Saskatchewan return.

If you were not a resident of Saskatchewan in the year of graduation, do not file a Saskatchewan return for that year.

Instead, send your Graduate Retention Program Eligibility certificate to the CRA with a request to adjust your account to reflect your eligibility beginning in the year of graduation. If you are still entitled, the tax credit will be applied at the applicable rate starting in the year you move to Saskatchewan, and you still only have nine years after the year of graduation to claim this credit.

Your 2023 notice of assessment or reassessment will show the amount of Saskatchewan graduate tuition tax credit available for 2024. This amount will include any unused credit from 2023, if any.

Supporting documents

If you are filing a paper return, attach your Form RC360, your 2023 Graduate Retention Program Eligibility Certificate, and the receipts that support your tuition amount, for the year of graduation.

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