Service stream 25% of eligible spend, to 35% with bonuses
Primary-sourced 2026-07-29 · full statutes, quotes and legislative history in docs/tax/province-sk.md · estimates only, never tax advice.
before bonuses · the rate a foreign production starts from
A grant, not a refundable tax credit — subject to Creative Saskatchewan’s programme budget.
net effective on total budget · ≈C$4.6M stacked with federal
Model your own →Where a province runs more than one, they are usually mutually exclusive — a production claims one, not both. Getting this fork wrong is the most expensive mistake available at this stage.
A grant administered by Creative Saskatchewan, not a tax credit. Bonuses apply to all eligible Saskatchewan expenditures.
| Component | Rate | Base |
|---|---|---|
| Base | 25% | Eligible Saskatchewan expenditures |
| Rural | +5% | All eligible SK spend Majority of principal-photography days ≥50 km outside Regina or Saskatoon |
| Post-production | +5% | All eligible SK spend Majority of post spend incurred in Saskatchewan |
| Production volume | +10% | All eligible SK spend ≥2 completed eligible projects with combined SK spend ≥$1.5M over four fiscal years |
| Ceiling | 35% | Total including bonuses |
For Saskatchewan-owned productions.
| Component | Rate | Base |
|---|---|---|
| Base | 30% | Eligible Saskatchewan expenditures |
| Ceiling | 40% | Total including bonuses |
Provincial production-services credits can be stacked with the federal PSTC — but under ITA s. 125.5(1) they count as "assistance" and reduce the federal qualified-labour base dollar for dollar. So the provincial credit is computed first, and the federal applies to what is left. This is the interaction that breaks spreadsheets.
ITA s. 125.5 · Income Tax Regulations s. 9300 · Cannot be combined with the federal CPTC on the same production (ITA s. 125.5(4)).
Things secondary summaries routinely get wrong.
Primary only. Secondary aggregators are used as cross-checks, never as a source of record.
Whether your production actually qualifies — and which stream to elect — depends on ownership, content points, labour share and where you shoot. That is the conversation worth having before you lock a budget.
Saskatchewan against the markets it usually competes with.
No city decode written for Saskatchewan yet — the Red Tape Decoder covers the markets we've done so far.
Rates are the easy part. Whether the crew and stage space exist in your window is the part that decides it.