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SK51INTRODUCEDTAX & FISCALSASKATCHEWAN

The Corporation Capital Tax Amendment Act, 2026

Long title not yet sourced from the legislative registry.

Sponsor
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Introduced
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Royal assent
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Final vote
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Legislative timeline

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  3. Comm.—
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  6. Assent—

Bill overview

Bill SK51, “The Corporation Capital Tax Amendment Act, 2026”, is a Saskatchewan bill from session 30-2.

Its latest recorded status is “Introduced”.

This overview is written automatically from the registry and vote records on this page and updates when they sync. It describes the bill's path, not its merits.

PLAIN-LANGUAGE SUMMARY

What you need to know

Mar 23, 2026; Mar 30, 2026; Mar 31, 2026; Apr 01, 2026; Apr 13, 2026; Apr 14, 2026; Apr 15, 2026; Apr 20, 2026; Apr 21, 2026; Apr 22, 2026 May 13, 2026 * Specified Bills EN - Explanatory notes

Key provisions

  1. 01This Act amends The Corporation Capital Tax Act to increase the tax rate for corporations with taxable income exceeding $1 million.
  2. 02The tax rate increase applies to taxable income exceeding $1 million, with a marginal tax rate of 12.5% on income between $1 million and $5 million.
  3. 03For corporations with taxable income exceeding $5 million, the tax rate increase applies at a marginal tax rate of 15% on income between $5 million and $10 million.
  4. 04The tax rate increase for corporations with taxable income exceeding $10 million applies at a marginal tax rate of 17.5% on income above $10 million.
  5. 05The amendments to The Corporation Capital Tax Act come into force on January 1, 2027, unless otherwise specified.
  6. 06The Minister of Finance is responsible for implementing the amendments to The Corporation Capital Tax Act and providing necessary regulations.

Vote roll

No division has been recorded for this bill yet.