Is my daughter still eligible for the Saskatchewan Student Retention Program?

[renken72]

My daughter lived and worked in Saskatchewan until Nov 12/17.  She then took a short-term leave to Alberta. On Nov 13/17 she began a position at a ski hill in Alberta, returning to Saskatchewan on Jan 15/18 to her same position she held before her leave.  

[TurbotaxRobert]

If your daughter continues to file her return as a Saskatchewan resident (on 31 December of the taxation year) then she will continue to be eligible for the Saskatchewan Student Retention Program.  However, if she files as a resident of another province, then she will not qualify.  See the guidelines below.

Rebate Payment

As an eligible graduate, you're issued a Graduate Retention Program Certificate by the Ministry of Advanced Education.  You submit this when filing your Saskatchewan income tax.

The GRP rebate is paid out over seven years, provided you file your taxes in Saskatchewan. Your rebate is applied to reduce the amount of Saskatchewan income tax you owe.

In each of the first four tax years, you receive 10 per cent of your maximum rebate. In each of the final three tax years, you receive 20 per cent of your maximum rebate.

If your rebate is more than what you owe, the unused benefit can be applied in a future tax year. You have up to 10 years after graduation to apply unused credits.

2015 Change

In 2015, the GRP was amended to a non-refundable tax credit. When you file tax returns for 2015 and beyond, you receive your rebate as a reduction in provincial income tax. If your rebate is greater than the tax payable, the excess can be applied in a future tax year. As part of the shift to a non-refundable tax credit, you now have up to 10 years to fully use your entitlement.