Active Families Benefit
This provincial tax benefit helps families make their children’s participation in sport, recreation and culture activities more affordable.
Starting in the 2025 tax year, the refundable provincial tax benefit has doubled. Families with children 18 years of age or younger can now receive up to $300 per child, or $400 per child who qualifies for the federal Disability Tax Credit.
More than 69,000, or about 56 per cent of, Saskatchewan families are expected to qualify, helping kids be involved in healthy and positive activities.
1. Check Your Eligibility
You may be eligible if:
- You are the parent or legal guardian of a child 18 or younger at the end of the tax year;
- Your family’s adjusted income is $120,000 or less; and
- Your child took part in an eligible sport, recreation or culture program during the year.
If parents live apart, only the parent who primarily cares for the child can claim the benefit for that year (as defined in the Act and regulations).
2. Eligibility
Your child’s activity may qualify if it fits one of these categories, as described in The Active Families Benefit Regulations:
- Sport activities – Exposure, training or participation in organized sport that requires strategy, physical training and mental preparation.
- Recreation activities – Programs designed to refresh, entertain or support physical or mental well‑being.
- Culture activities – Exposure, training or participation in arts, heritage or multicultural activities.
Program requirements
For an activity to qualify, it must:
- Be offered by a service provider located in Saskatchewan;
- Include instruction and supervision; and
- Require registration and a paid registration or membership fee.
Programs that do not qualify
The benefit does not cover:
- Activities that are part of the school curriculum or take place during child‑care hours.
- Spectator or family events, such as watching sports games, movies or other events where your child is not actively participating.
- Programs offered by family members, including parents, grandparents, siblings and in‑laws.
- Programs from service providers outside Saskatchewan, unless the provider is based in Saskatchewan.
- Equipment or uniforms – only registration or membership fees are eligible.
- Fees paid through fundraising credits are not eligible because they are not considered out‑of‑pocket payments.
Activities and expenses are set out in The Active Families Benefit Regulations under The Active Families Benefit Act, 2021.
3. Benefit Amounts By Year
2025 and later
- Up to $300 per child.
- Up to $400 per child when they are eligible for the federal Disability Tax Credit.
- Available to families with adjusted income of $120,000 or less.
2024 and earlier
- Up to $150 per child.
- Up to $200 per child when they are eligible for the federal Disability Tax Credit.
- Available to families with adjusted income of $60,000 or less.
4. How to Claim the Benefit
Only one parent can claim the benefit for a child in a tax year, and each expense can only be claimed once.
To claim the benefit:
- File your Saskatchewan personal income tax return for the year you’re claiming.
- Complete the Active Families Benefit section when you file.
- You do not need to submit your receipts with your income tax forms. However, you do need to keep your receipts for six years in case you are asked to verify your claim.
- For additional information on how to complete the form, contact the Canada Revenue Agency at 1‑800‑387‑1193.
Note: You must claim the expense in the year you pay the fee, not the year the activity takes place.