Google Translate Disclaimer

A number of pages on the Government of Saskatchewan`s web site have been professionally translated in French. These translations are identified by a yellow text box that resembles the link below and can be found in the right hand rail of the page. The home page for French-language content on this site can be found here:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

The results of software-based translation do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos, and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Corporation Income Tax Rebate for Primary Steel Production

The Corporation Income Tax Rebate for Primary Steel Production provides a tax incentive for eligible primary steel producers that make a minimum capital investment of $100 million in new or expanded productive capacity. 

 An eligible primary steel producer is a company that:

  • smelts and refines metals to produce steel in ingot or molten form;
  • then rolls, draws or casts that steel into sheet, strip or other form at a production facility in Saskatchewan.

The tax incentive for each year of a five-year rebate period will be based on the incremental Saskatchewan Corporation Income Tax payable by the corporation as a result of the new investment.

The tax incentive rebate schedule is as follows:

  • 100% of the incremental tax for each of the first two years of the rebate period;
  • 75% of the incremental tax for the third year of the rebate period;
  • 50% of the incremental tax for the fourth year of the rebate period;
  • and 25% of the incremental tax for the fifth year of the rebate period.

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