Form SK428, Saskatchewan Tax

Complete Form SK428 if one of the following applies:

• You were a resident of Saskatchewan at the end of the year

• You were a non-resident of Canada in 2023 and any of the following applies:

  • You earned income employment only in Saskatchewan

  • You received income from a business with a permanent establishment only in Saskatchewan

When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Complete Form T2203 instead of Form SK428, if both of the following apply:

• You resided in Saskatchewan on December 31, 2023 (or the date you left Canada if you emigrated in 2023)

• All or part of your 2023 business income (including income received as a retired, inactive or limited partner) was earned and can be allocated to a permanent establishment outside Saskatchewan

You also must complete Form T2203 if both of the following apply:

• You were a non-resident of Canada throughout 2023

• You were carrying on business in more than one province or territory in Canada, or you were receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory in Canada

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