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Tuesday, July 22, 2014

The Graduate Retention Program (GRP) tuition refund is called the Saskatchewan graduate tuition tax credit on the Saskatchewan Income Tax forms (Form SK428, Saskatchewan Tax and Form SK479, Saskatchewan Credits).

You will be entitled to tax credits over a seven year period based on your eligible tuition amount, beginning in the year you received a Graduate Retention Program Eligibility Certificate from the Ministry of Advanced Education, provided you file an income tax return as a resident of Saskatchewan for the year.

Claiming the Tax Credit

Graduates will receive and claim only one GRP certificate for each credential earned.  To claim this credit, you must complete Form RC360, Saskatchewan Graduate Retention Program.  While the Canada Revenue Agency will carry forward your entitlements over the seven (7) year period, you must still indicate each yearly entitlement on your Saskatchewan income tax return.  You will need to complete Form RC360, Saskatchewan Graduate Retention Program annually to calculate your entitlement.

If, for example, you filed a 2012 Graduate Retention Program Eligibility Certificate with your 2012 Saskatchewan income tax return, you will need to indicate your 2013 Saskatchewan tuition rebate amount from your 2012 Notice of Assessment on Line 1 of Form RC360, Saskatchewan Graduate Retention Program. Then complete the rest of the form as applicable.

If you do not need all your Saskatchewan graduate tuition tax credits to reduce your provincial tax to zero, you can claim the unused credit as the Saskatchewan graduate tuition refund.  Complete Part 2 of RC360 to calculate this refund.

If you are filing electronically, keep all your documents in case you are asked to provide them for audit purposes.

If you are filing a paper return, attach form RC360 and your Graduate Retention Program Eligibility Certificate to your Saskatchewan income tax return.

Requesting a Reassessment of a Filed Tax Return

If you have already filed your Saskatchewan income tax return for the year of your graduation ( 2008 tax return if your year of graduation was 2006 or 2007) prior to receiving your GRP certificate, you will need to contact Canada Revenue Agency and request a reassessment of this tax return. You will also need to request reassessments on any of the other Saskatchewan tax returns that you have filed with Canada Revenue Agency since your year of graduation, up to seven years.

You will need to provide Canada Revenue Agency with the total amount of eligible tuition that was paid from 2005 onwards in relation to the program you graduated from indicated on your GRP certificate. Eligible tuition amounts are indicated on your T2202A receipts issued by your post-secondary institution.

For further information, visit the Canada Revenue Agency website at http://www.cra-arc.gc.ca/E/pub/tg/5000-g/README.html or contact the Canada Revenue Agency at 1-800-959-8281.



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