Tax Credit

Farm & Small Business Capital Gains Tax Credit

The Farm and Small Business Capital Gains Tax Credit is a measure introduced as part of the reform of the provincial income tax system in 2001.

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  • Saskatchewan. Finance
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Description
The Farm and Small Business Capital Gains Tax Credit is a measure introduced as part of the reform of the provincial income tax system in 2001.

  • The credit is intended to apply Saskatchewan's lowest statutory tax rate to eligible taxable capital gains in excess of the capital gains deduction