RC360: Saskatchewan Graduate Retention Program

Eligible graduates living in Saskatchewan can lower their provincial income tax payable with the Saskatchewan graduate retention program. If eligible, you can claim up to $20,000 in rebates over a seven-year period.

To qualify, you must meet the following conditions:

  • You were a resident of Saskatchewan on December 31, 2023
  • You graduated from an approved post-secondary program* and apply within 7 years of finishing school (this means if you graduated in 2018 you have until April 30, 2024 to apply)
  • You applied for and obtained a Graduate Retention Program (GRP) Certificate from the Saskatchewan Ministry of Advanced Education

If your rebate amount is more than the taxes you owe, you can carry forward any unused amounts for 9 years after the year you graduate. Refer to your notice of assessment (NOA) for the Saskatchewan graduate tuition tax credit amount that you can claim this year.

Note: Most post-secondary schools in Saskatchewan will apply for this program for you. If yours doesn’t, you’ll need to submit a copy of your certificate, diploma, or degree along with your application to the Ministry of Advanced Education. If you studied outside of Saskatchewan but you live within the province, you’ll also need to apply directly to the Ministry.

According to the government of Saskatchewan, an approved program is one that requires at least 6 months of full-time study at an eligible school, results in a certificate, diploma, undergraduate degree, or provides a journeypersons certification.

A list of eligible schools can be found on the CanLearn website. These schools have been recognized by the Apprenticeship and Trade Certification Commission, or for Canada-Saskatchewan student loans.

Your rebate amount is based on your program and the tuition you paid. You can find your tuition amounts on the T2202 slip(s) issued to you by your school.

Program Tuition Rebate Maximum
1 year Certificate, Diploma, or Journeyperson $3,000
2 or 3 year Certificate or Diploma $6,400
3 year Undergraduate Degree $15,000
4 year Undergraduate Degree $20,000

Your rebate amounts are paid out to you over 7 years, as long as you file your taxes in Saskatchewan. You’ll receive 10% of your maximum rebate in the first four years and 20% of your maximum rebate in the final three tax years.

If your rebate amount is more than the taxes you owe, you can carry forward any unused amounts for 9 years after the year you graduate. Refer to your notice of assessment (NOA) for the Saskatchewan graduate tuition tax credit amount that you can claim this year.

If you received a Graduate Retention Program Eligibility Certificate for a year from 2009 to 2022 and didn’t claim the rebate in the tax year shown on the certificate, you’ll need to send an adjustment request to the Canada Revenue Agency (CRA). The CRA will determine if you’re eligible to receive the rebate for each of the years you filed a Saskatchewan return.

Follow these steps in H&R Block’s 2023 tax software:

Before you begin, make sure you tell us that you lived in Saskatchewan on December 31, 2023.

  1. On the left navigation menu, under the Credits & deductions tab, click Tax Topics.

  2. Select the Tuition exam fees & student loans checkbox.

  3. Click the Students tab on the left navigation menu.

  1. Under the CREDIT AMOUNTS heading, select the checkbox labelled Saskatchewan graduate retention program (RC360), then click Continue.

  2. When you arrive at the page for the Saskatchewan graduate retention program, enter your information into the tax software.

Note: You can also find the Saskatchewan graduate retention program (RC360) page under Other of the Credits & deductions tab.