Programs & Services
Royalty Tax Rebate
The Royalty Tax Rebate (RTR) helped to offset the provincial portion of income taxes that were payable as a result of the federal government's decision to disallow provincial royalties and similar taxes as deductions in determining taxable income. As a consequence of the federal government's initiative to re-introduce full deductibility of provincial resource royalties for federal and provincial income tax purposes, the Saskatchewan Royalty Tax Rebate is no longer necessary. Commencing January 1, 2007, the carry forward period for any outstanding Royalty Tax Rebate balances was limited to seven years. The 2013 taxation year is the final year of the carry forward period.
For further information please contact the Taxation & Intergovernmental Affairs Information line at 306-787-6722.