The Government of Saskatchewan has introduced amendments to The Income Tax Act to include initiatives announced in the 2025/26 budget, including the Fertility Treatment Tax Credit, and the Small and Medium Enterprise Investment Tax Credit, while ensuring the continued indexation of tax credits in the Saskatchewan Affordability Act and other income tax programs.

Finance Minister Jim Reiter explains that the Fertility Treatment Tax Credit offers a refundable tax credit of 50 per cent for treatment in Saskatchewan up to $20,000. He says the budget introduced last week addresses the priorities of Saskatchewan people, including makng life more affordable. A government news release says the tax credit for small and medium-sized businesses includes a 45 per cent non-refundable tax credit for individuals or corporations who invest equity in these businesses, focusing on sectors like food and beverage manufacturing, and the machinery and transportation equipment manufacturing sectors.