Line 80 - Saskatchewan graduate tuition tax credit
Line 80 - Saskatchewan graduate tuition tax credit
You can claim this credit if you were a resident of Saskatchewan at the end of 2025 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 (GRP) 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 GRP 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.
The maximum amount you can claim in your lifetime is a total of $24,000 if you graduated on or after October 1, 2024. If you graduated before October 1, 2024, the maximum is $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 GRP certificate for any tax year from 2015 to 2025 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 GRP 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. You only have nine years after the year of graduation to claim this credit.
Your 2025 notice of assessment or reassessment will show the amount of Saskatchewan graduate tuition tax credit available for 2026. This amount will include any unused credit from 2025, if any.
Supporting documents
If you are filing a paper return, attach your Form RC360, your 2025 GRP certificate, and the receipts that support your tuition amount, for the year of graduation.
If you graduated in 2006 or 2007 and you met the graduate tax exemption eligibility criteria, you may have received a tuition rebate eligibility certificate for 2008 to claim rebates under the graduate retention program. If you did not claim that rebate on your 2008 return, you have to send an adjustment request for your 2008 return to the CRA.
