There is no Saskatchewan Low-Income Tax Credit form: file your Saskatchewan income tax return and the Canada Revenue Agency works out the credit and pays it quarterly, up to $1,282 a year for a family of four.
Applies in: Saskatchewan
There is no Saskatchewan Low-Income Tax Credit (SLITC) form. The credit is a fully refundable, non-taxable benefit for Saskatchewan residents with low and modest incomes, and you do not need to pay income tax to receive it. There is no need to apply for the SLITC: when you file your income tax and benefit return as a Saskatchewan resident, the Canada Revenue Agency (CRA) determines your eligibility and tells you if you are entitled to the credit. If you search for "how to apply," this is the answer: file your return.
The credit is delivered quarterly by the CRA, combined with the quarterly payments of the federal Canada Groceries and Essentials Benefit (CGEB, formerly the GST/HST credit). The amounts below are for the July 1, 2026, to June 30, 2027, benefit year, as published by the Canada Revenue Agency.
For the July 1, 2026, to June 30, 2027, benefit year:
| Component | Maximum amount |
|---|---|
| Basic adult component | $460 |
| Spousal or equivalent component | $460 |
| Child component | $181 per child, to a maximum of $362 per family |
| Maximum for a family earning less than $39,345 | $1,282 a year |
The credit starts to be reduced when adjusted family net income is more than $39,345. Families with adjusted family net income between $39,345 and $81,668 may get part of the credit. Because the credit is fully refundable, you receive the money even if you owe no Saskatchewan income tax.
The amounts rise over time. The SLITC benefits are indexed to the rate of inflation each year, and the Saskatchewan Affordability Act announced increases of 5% per year, in addition to indexation, over four years. The figures above include the second of those increases, which took effect July 1, 2026.
There is one step, and it repeats every year:
This guide does not repeat the steps for filling in a tax return. For the return itself, see our How to Start Filing Your First Canadian Tax Return as a Newcomer guide, or use a free community tax clinic if your income is low and your return is simple.
This guide gives no tax advice. The CRA decides whether you qualify and how much you receive.
The Canada Revenue Agency publishes the July 1, 2026, to June 30, 2027, benefit-year amounts, and those are the figures in this guide. The pages opened for this guide do not name the tax form used to claim the credit or publish a payment date for the credit on its own, so this guide names no form and gives no payment date. The per-quarter value of the credit is not published either; the CRA pays it quarterly with the federal Canada Groceries and Essentials Benefit.
No. There is no need to apply for the credit. When you file your income tax and benefit return as a resident of Saskatchewan, the Canada Revenue Agency determines your eligibility and tells you if you are entitled to the credit.
For the July 1, 2026 to June 30, 2027 benefit year, the maximum basic adult component is $460, the spousal or equivalent component is $460, and the child component is $181 per child to a maximum of $362 per family. For a family earning less than $39,345, the maximum annual benefit is $1,282.
The credit starts to be reduced when adjusted family net income is more than $39,345. Families with adjusted family net income between $39,345 and $81,668 may get part of the credit. The credit is fully refundable and non-taxable, so you receive it even if you pay no income tax.
It is delivered quarterly by the Canada Revenue Agency, combined with the quarterly payments of the federal Canada Groceries and Essentials Benefit (CGEB, formerly the GST/HST credit). There is no separate payment date published for the Saskatchewan credit on its own.
Yes. You must file an income tax return as a resident of Saskatchewan and meet the income and family criteria. If you move out of Saskatchewan, the credit stops, because it is a Saskatchewan benefit.
The amounts are indexed to inflation each year. In addition, the Saskatchewan Affordability Act announced increases of 5 percent per year, on top of indexation, over four years, and the July 1, 2026 increase is included in the figures in this guide. The figures in this guide are for the July 1, 2026 to June 30, 2027 benefit year.