Summary

The bill amends The Income Tax Act, 2000 to allow both an individual and their cohabiting spouse to each claim Saskatchewan's one-time Fertility Treatment Tax Credit, rather than limiting the household to a single claim. It also permits claimants to calculate eligible fertility expenses using any 12-month period ending in the taxation year, and adds technical rules for situations involving death or bankruptcy.

Saskatchewan currently offers a one-time fertility treatment tax credit worth the lesser of $10,000 or 50% of eligible fertility treatment expenses. Before this bill, only one person per household could claim it. This bill changes the program so that each person in a cohabiting couple can claim the credit separately, effectively doubling the potential household benefit. The bill also clarifies that eligible expenses can be totalled from any rolling 12-month period ending in the taxation year claimed, rather than requiring all expenses to fall within the calendar year. Finally, it adds procedural rules for how the credit is treated when someone dies during the tax year or declares bankruptcy, and makes technical corrections to remove references to the credit from sections that apply only to non-refundable tax credits. These changes apply retroactively to January 1, 2025.