Form SK479, Saskatchewan Credit

Form SK479, Saskatchewan Credit

You may be entitled to the benefit listed in this section, even if you do not have to pay tax. To claim this amount, attach a completed Form SK479, Saskatchewan Credit, to your return.

Active families benefit (AFB)

You can claim this benefit if you were a resident of Saskatchewan at the end of the year and your adjusted family income is not more than $60,000.

You can claim up to a maximum of $150 per child born in 2006 or later for the fees paid in 2024 that relate to the cost of registering a child, whom you are the legal guardian of or who is your, your spouse's or common-law partner's child in an eligible activity. If a child is eligible for the disability tax credit, you can claim a maximum of $200 for that child.

Only one individual can claim the AFB for a child.

Adjusted family income

Complete lines 1 to 6 on Form SK479 using the information from your and your spouse's or common-law partner's returns for the year. If your adjusted family income was more than $60,000, your AFB for the year is zero.

Eligibility under shared custody

Only one eligible individual may claim the benefit amount per child. Where an eligible child does not reside with all of his or her parents or legal guardians, the person who primarily fulfils the responsibility for the care and upbringing of the eligible child is deemed to be the parent whom both parents agree will claim the AFB amount for the child.

If the parents or legal guardians fail to agree on who claims the benefit, the claim will be made by the parent or legal guardian who:

• has a court order or a written agreement specifying he or she is the primary care giver for the child

• has been granted sole custody of the child by a court or by a written agreement, or

• has a court order or written agreement showing the child resides with the parent for the majority of days in the tax year

In all other cases, no one will be eligible to claim the benefit amount.

Eligible activities

An eligible activity is one of the following:

• a sporting activity that provides exposure, training. or participation in any game or physical activity that occurs in an organized and competitive environment, involves large muscle groups, requires strategy, physical training and mental preparation; and has an outcome determined by established rules and not by chance

• a cultural activity that provides exposure, training or participation in arts, heritage or multiculturalism

• a recreational activity that provides exposure, training, or participation in programs designed to refresh, provide satisfaction, or entertain, and does not involve declaring a winner or any form of monetary reward, and provides physical or mental benefit

Prescribed program

To qualify for this benefit, an eligible activity must:

• be offered by a service provider located in Saskatchewan

• involve instruction and proper supervision of children by a service provider

• be suitable for children

• require children to actively participate

• require registration with the service provider and the payment of a registration fee or membership fee in order for a child to participate

Reimbursement of an eligible expense

You can claim only the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.

Bankruptcies in 2024

If you were bankrupt in 2024, you can claim the AFB on the post-bankruptcy return only and must use your income for the calendar year when calculating the net family income.

Supporting documents

Do not send any supporting documents when you file your tax return. Keep them in case you are asked to provide them later.

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