Bill 25: The Income Tax (Miscellaneous) Amendment Act, 2025

This bill primarily affects individual Saskatchewan residents rather than businesses directly — specifically couples undergoing fertility treatments who file provincial income tax returns. Tax preparers, accountants, and financial advisors serving Saskatchewan clients will need to update their understanding of who can claim this credit, as both partners in a couple can now each file a separate claim. Fertility clinics and medical practitioners in Saskatchewan may see increased demand as the expanded credit makes treatment more financially accessible. The changes are retroactive to January 1, 2025, so tax professionals will need to apply the new rules when preparing 2025 returns.