IMPORTANT NOTICE: The Manufacturing and Processing (M&P) Exporter Tax Incentive ended on December 31, 2023. Applications for Certificates of Eligibility are no longer being accepted.
Claiming Tax Credits
Although the program has closed, applicants can still submit a claim form for unused credits. Approved carryforward credits may be claimed for up to five taxation years. For example, a credit approved for the December 31, 2023 taxation year can be claimed for the 2024, 2025, 2026, 2027 and 2028 taxation years until fully utilized.
To submit a claim, complete the following steps:
- File the current year Corporation Income Tax return with the Canada Revenue Agency (CRA).
- Once the return has been assessed and a T2 Notice of Assessment from CRA has been received, submit a Saskatchewan M&P Exporter Tax Credit Claim Form to the Ministry of Finance. Include a copy of the following:
- Certificate of Eligibility as issued by the Ministry of Trade and Export Development
- Current year Notice of Assessment or Reassessment
Please note that a separate claim form must be submitted for each taxation year in which a credit is claimed.
Submit applications to:
Ministry of Finance
Revenue Division
Box 200
Regina SK S4P 1Z6
grantsincentives@gov.sk.ca
Apply
Download the Claim Form