Saskatchewan - Active Families Benefit - Line 59800
SK479
For the year 2021, Saskatchewan has reintroduced
the Active Families Benefit, for families with children
enrolled in sports, recreation, and cultural activities.
Families can apply for a refundable credit for 2021 and
beyond.
This refundable credit can reach $150 per child.
If it qualifies for the disability tax credit, an additional
amount may be requested.
The conditions are as follows:
* The individual must be a resident of Saskatchewan.
* The child is eligible if they are 18 years of age or
under.
* The adjusted family income is $60,000 or less.
* Only one eligible person can claim the benefit
amount.
* If the eligible child does not reside with all his
parents, due to separation, divorce, or other circumstances, please
refer to the following links or to the Saskatchewan guide.
https://saskatchewan.ca/residents/parks-culture-heritage-and-sport/sport-and-recreation/programs-and-supports
https://www.saskatchewan.ca/government/news-and-media/2021/april/13/active-families-benefit-returns-in-saskatchewan
For an activity to be eligible for the benefit, it must take
place as part of a program that:
* Is offered by a service provider located in
Saskatchewan.
* Involves instruction and supervision by the service
provider.
* Ensures adequate supervision of children.
* Suitable for children.
* Requires active participation from children.
Furthermore, the provider must comply with all relevant
requirements and standards imposed by law and the activity requires
registration with a legally recognized provider.
NOTE: Programs that are part of a school's
curriculum or that are part of activities that take place in a
daycare centre are not eligible for the Active Families
Benefit.
Eligible activities must allow exposure, training, or
participation in the following areas:
· Cultural - Art,
heritage, or multiculturalism.
· Recreation - Programs
designed to refresh, entertain, provide satisfaction, promote
physical, emotional, or mental benefits and do not involve
declaring a winner.
· Sport - Any sport
activity in an organized and competitive environment that requires
strategy, physical training, and mental preparation.
To claim this credit, go to the file of
the child for which you have a receipt for the child's
activities.
On the "Left-side menu on the Interview tab «,
of the child's file, select the section "Active
families benefit" and in the page
entitled "Saskatchewan- Active families benefit", enter
the relevant information.
If the child has participated in several activities, click on
the plus sign "+? and
an additional field will be displayed to enter the relevant
information.
UFile will automatically assign the credit to one of the
parents. If you want to change this automatic election, in
the "Saskatchewan active benefit" section, you must
answer the question «Do you wish to adjust who should claim
the amount provincially?". Then, on the
line "Supporting person who is claiming a
dependant" and in the drop-down menu to your right,
choose the appropriate option.
The program will carry the amount over
to Form SK479 of the person you
designate if their return is filed with that of the child.
The amount will be generated on line 59800 of
the SK479 and the program will carry over the
amount to line 47900 of the federal return.
ID: 20211213153007DE.xml
Webpage: KPA380-20211213153007DE.htm
