SaskatchewanBill 25Royal Assent
Bill 25: The Income Tax (Miscellaneous) Amendment Act, 2025
Sponsor: Jim ReiterIntroduced October 28, 2025Checked September 4, 2026
Read the official textOfficial version — Legislative Assembly of Saskatchewan
What this bill does
This Saskatchewan bill amends the provincial Income Tax Act to expand the fertility treatment tax credit, allowing both an individual and their cohabiting spouse to each claim the credit (previously only one claim per couple), and makes technical adjustments to how the credit is administered including provisions for death, bankruptcy, and separate tax filings.
Plain-language summary by Legisail — not legal advice.
Business impact
TaxCompliance
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.
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Where this bill is
First ReadingOctober 28, 2025
Second ReadingNovember 17, 2025
CommitteeNovember 24, 2025
Third ReadingNovember 25, 2025
Royal AssentDecember 4, 2025
Now law — awaiting coming into force
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