With the recent 2017-18 Budget announcement, programs and services affected will be updated shortly. Posted March 22, 2017

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Renseignements en Français

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Filing Your Tax Return


1. Guidance

The Graduate Retention Program (GRP) is a tax credit that will help reduce the provincial income tax owed by the graduate. Starting the year you graduate, you are entitled to tax credits over a seven-year period based on your eligible tuition amount, if you file an income tax return as a Saskatchewan resident each year. If your credit is greater than the tax payable, the excess can be applied in a future tax year and graduates will have up to ten years from graduation to fully utilize their tuition rebate entitlements.  

The GRP tuition tax credit is called the Saskatchewan Graduate Tuition Tax Credit on Saskatchewan income tax forms:

Individuals may claim tuition fees paid as indicated on their T2202A tax slip issued by the educational institution. The T2202A includes tuition as well as some other fees. Student union fees, health and dental fees, and books do not qualify under Canada Revenue Agency regulations for inclusion on the T2202A and cannot be included in costs eligible under the GRP.

The tax credit can only be applied to the income tax of the graduate and is non-transferable to other family members.

If you are filing electronically, keep all your documents in case you are asked to provide them for audit purposes. If you file a paper return, attach Form RC360 and your Graduate Retention Program Eligibility Certificate to your Saskatchewan Income Tax Return.

2. Eligibility

For information about GRP eligibility, please visit the About the Graduate Retention Program page.

3. How to Claim the Tax Credit-Saskatchewan Residents

You will receive and claim only one printed Graduate Retention Program Certificate for each post-secondary credential you earned.

To claim this credit, you have to complete Form RC360 Saskatchewan Graduate Retention Program. While the Canada Revenue Agency will carry forward your entitlements over a seven-year period, you must still indicate each yearly entitlement on your Saskatchewan Income Tax return. You have to complete Form RC360 Saskatchewan Graduate Retention Program annually to calculate your entitlement.

If you filed a Graduate Retention Program Certificate with last year's Saskatchewan income tax return, you will need to indicate this year's Saskatchewan tuition credit amount. This is found on Line 1 of your last year's Notice of Assessment.

4. How to Claim the Tax Credit – New Saskatchewan Residents

You may claim the Graduate Retention Program (GRP) Certificate in the year you move to Saskatchewan and file a Saskatchewan income tax return. Depending on how many years after your graduation you move to Saskatchewan, you will be eligible for any of the remaining years of GRP entitlements. You will not be eligible for the GRP for the year(s) you did not live in Saskatchewan.

In order to receive the remaining years of your GRP entitlements, you will be required to do the following:
  1. Apply for your GRP Certificate  (if you have not yet done so) by completing a Graduate Retention Program Application Form.
  2. Once you have received your GRP Certificate, prepare a letter to the Canada Revenue Agency asking them to:
    • Update your eligibility for the GRP; and
    • Reassess any of your previously filed Saskatchewan income tax returns following your graduation year to ensure you receive all of your GRP entitlements.
  1. Complete Form RC360 Saskatchewan Graduate Retention Program in order to provide the Canada Revenue Agency with the amount of eligible tuition fees. If you graduated prior to 2012, contact the Canada Revenue Agency for the correct form, as the form is different.
  2. Submit the Graduate Retention Program Certificate along with your letter and the completed Form RC360 to your Canada Revenue Agency tax centre.


5. How to Request a Reassessment

If you filed your Saskatchewan income tax return and did not use your Graduate Retention Program tax credit, you can contact the Canada Revenue Agency and request a reassessment of your tax returns.

You will need to provide the Canada Revenue Agency with:
  • The total amount of eligible tuition that was paid during the applicable time period;
  • Your Graduate Retention Program Certificate;
  • Your eligible tuition amounts indicated on your T2202A receipts issued by your post-secondary institution.
To contact the Canada Revenue Agency, call 1-800-959-8281 or visit them online at www.cra.gc.ca.

6. Further Information

For more information about filing your taxes, contact the Canada Revenue Agency at 1-800-959-8281 or visit www.cra.gc.ca.

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