CONTENTS
Standing
Committee on Crown and Central Agencies
Bill No. 25 — The Income Tax
(Miscellaneous) Amendment Act, 2025
THIRTIETH
LEGISLATURE
of
the
Legislative Assembly of Saskatchewan
STANDING
COMMITTEE ON
Hansard Verbatim Report
No.
9 — Monday, November 24, 2025
Chair Steele:
— Okay, welcome everyone to the Standing Committee on Crown and Central
Agencies. I’m Doug Steele; I’m the Chair. Chris Beaudry is here; Terri Bromm is
here; Brad Crassweller is here; Don McBean is here;
Jordan McPhail; and we have a substitution for Erika Ritchie, is Trent
Wotherspoon. Okay.
Okay,
I’d like to table the following documents. Okay, here we go: CCA 8‑30, Crown Investments Corporation of
Saskatchewan: Report of public losses, January 1st, 2025 to March 31st, 2025; CCA 9‑30, Saskatchewan Liquor and Gaming Authority:
Responses to questions raised at the May 6th, 2025 meeting; CCA
10‑30, Crown Investments Corporation of Saskatchewan: Report of public
losses, April 1st, 2025 to June 30th, 2025; CCA 11‑30,
Crown Investments Corporation of Saskatchewan: 2024‑25 CIC and subsidiary
Crowns payee disclosure report; CCA 12‑30,
Crown Investments Corporation of Saskatchewan: Report of public losses, 1st,
2025 to September 30th 2025.
I
would like to advise the committee that pursuant to rule 145(1), the following
documents were committed to our committee: Crown Investments Corporation of
Saskatchewan: 2024‑25 annual report and CIC Asset Management Inc.
financial statements for the year ended March 31st, 2025; Saskatchewan Gaming
Corporation: 2024‑25 Saskatchewan Gaming Corporation financial statements
and SGC Holdings Inc. financial statements for year
ended March 31st, 2025; Lotteries and Gaming Saskatchewan Corporation: 2024‑25
annual report and LGS Holdings Inc. financial statements for the year ended
March 31st, 2025; SaskEnergy: 2024‑25 annual
report; SaskEnergy: 2024‑25 SaskEnergy
Incorporated and subsidiaries financial statements; Saskatchewan Government
Insurance Superannuation Plan: 2024 annual report; SGI Canada: 2024‑25
annual report; Saskatchewan Auto Fund: 2024‑25 annual report; SGI Canada
Insurance Services Ltd.: 2024 annual report; Coachman Insurance Company: 2024
annual report; Saskatchewan Power Corporation: 2024‑25 annual report;
NorthPoint Energy Solutions Inc.: 2024‑25 financial report; Power
Corporation superannuation plan: 2024 annual report; SaskTel: 2024‑25
annual report; Saskatchewan Telecommunications financial statement for the year
ending March 31st, 2025; Saskatchewan Telecommunications International Inc.:
Financial statement for the year end March 31st, 2025; Saskatchewan
Telecommunications pension plan: Annual report for the year ending March 31st,
2025; Saskatchewan Water Corporation: 2024‑25 annual report.
The
following Provincial Auditor’s chapters have also been committed to the
committee: 2024 report volume 2, chapter 14 “SaskPower — Transitioning to Low
and Non-emitting Energy Sources”; 2025 report volume 1, chapter 20 “SaskPower —
Planning the Shut Down and Decommissioning of Boundary Dam.”
Committee
members, earlier this spring the committee met to consider a list of
recommendations for the candidates for the audit committee of Saskatchewan. We
have received new correspondence from the Standing Committee on Public Accounts
relating to the recommendations on the additional candidate.
Committee
members, do we need to go into camera to discuss the nominee? No? Seeing none.
Okay. Okay, here we go. So that’s fine. We’re not doing that. I will now ask a
member to move that we concur with the recommended candidate. I recognize MLA
[Member of the Legislative Assembly] Crassweller.
Brad Crassweller: — Thank you, Mr.
Chair. I’ll move the motion here:
That the Standing Committee on Crown and
Central Agencies concur with the candidate selected by the Standing Committee
on Public Accounts to serve on the audit committee of Saskatchewan; and
That the Chair send a letter confirming
agreement with the selection of the candidate.
Chair Steele:
— MLA Crassweller has moved:
That the Standing Committee on Crown and
Central Agencies concur with the candidate selected by the Standing Committee
on the Public Accounts to serve on the audit committee of Saskatchewan; and
That the Chair send a letter confirming
agreement with the selection of the candidate.
Is
this motion agreed to?
Some Hon. Members:
— Agreed.
Chair Steele:
— Agreed? Thank you. Carried.
Bill
No. 25 — The Income Tax (Miscellaneous) Amendment Act, 2025
Clause
1
Chair Steele:
— At this time, we will move on to the rest of the business on the agenda.
Today the committee will be considering Bill No. 25, The Income Tax
(Miscellaneous) Amendment Act, 2025. We will begin on the
consideration with clause 1, short title.
Minister
Reiter is here with his officials. As a reminder to the officials, please state
your name for records before speaking and please do not touch the microphones.
The Hansard operator will turn them on and off for you as you speak.
Minister
Reiter, please introduce your officials and make your opening comments.
Hon. Jim Reiter: — Thank you, Mr.
Chair. I have with me today Max Hendricks, who is the deputy minister of
Finance; and also Sheri Lucas, who is the executive director of the fiscal
policy branch.
I’ll
just quickly read some opening comments into the record, and then we’ll go to
questions.
Mr.
Chair, these proposed amendments support the delivery of the key election
platform commitment, a new initiative that was announced in our ’25‑26
provincial budget. The changes further reflect our government’s continued focus
on making life more affordable for families. They ensure that our tax system
remains aligned with the Canada Revenue Agency administrative requirements.
This
initiative is a significant step to support those individuals and families in
Saskatchewan who are facing the challenges of infertility. This credit will
cover 50 per cent of eligible fertility treatment costs and related
prescription drugs up to a maximum benefit of $10,000 per individual. This tax
credit is fully refundable, meaning anyone can claim its benefits regardless of
their income level.
And
with that, Mr. Chair, we’d be happy to
take any questions.
Chair
Steele: — Thank you,
Minister. I now open the floor to questions. MLA Wotherspoon.
Trent Wotherspoon: — Thanks very much, Mr. Chair. Thanks, Minister, and
officials for your time here today. Appreciate as well the chance to have been
briefed by officials in advance of this.
So we have a pretty decent understanding of the
technical changes that are needed to make sure . . . My understanding
is that Canada Revenue Agency was looking to make sure that it was properly
cited in the legislation that this refundable tax credit was payable by the CRA
[Canada Revenue Agency] or the Government of Canada. Can the minister or
officials speak to that?
[16:15]
Max
Hendricks: — Max Hendricks, deputy minister. So
you’re correct. When this was passed as a bill in the spring of 2025, we worked
very closely with the CRA to make sure that we had the appropriate legislation,
that our legislation covered all the bases in terms of them providing a credit.
What
we learned later on subsequent review by the CRA more recently was that they
didn’t feel that they had the legal basis to issue a refundable tax credit
unless we amended our current legislation. And so we’ve introduced this
amendment so that families in Saskatchewan who utilize this benefit can receive
a refundable tax credit.
Trent Wotherspoon: — Thank you. And
thanks again for the briefing on this front. It’s pretty straightforward why
this is needed. Certainly as the official opposition we’ve advocated for
fertility coverage, for treatments to be covered, for a long period of time.
Pushed for that, advocated for it, so we’re pleased to see this advance.
And
certainly we wouldn’t want to stand in the way of making sure that when moms go
forward or parents go forward to file their taxes in the upcoming tax year,
that they’d be prevented from being able to claim this tax credit. So as I said
then, we want to fully co-operate to see this legislation pass, to make sure
that that benefit is provided.
Can
you just touch on . . . There’s I think a couple other aspects of
this legislation that were identified that’d be more of a housekeeping nature,
I think matters around bankruptcy and residency and death. Could you just speak
to those pieces?
Sheri
Lucas: — Sheri Lucas, executive director. Mr.
Chair, in response to the question, there were three additional circumstances
that, as we were writing income tax legislation, that the CRA puts the lens on.
One has to do with bankruptcy, one has to do with death, and one has to do with
residency.
And
so because of two things, the refundable nature of the credit and as well the
fact that this is a provincial credit, for those reasons every time you go
through the amendments, CRA says for specific interpretations make sure there’s
clarification what to do in the event of a bankruptcy, in the event of death,
and in the event of a change in residency.
So
there’s some very cumbersome, wordy inclusions in there that are housekeeping
as a matter of standard practice for when they’re drafting their legislation.
Trent Wotherspoon: — That’s really it
for me. We had a good briefing there before. We support this legislation. Like
as I said off the top to the minister, we’ve advocated, as he knows, for a long
time on this front. We’re hopeful that he might take us up on a few of our other
good ideas and cut some of the other costs for families. But on this front we
certainly want to co-operate in an expeditious way to make sure that parents,
those eligible, are able to make that claim in the current upcoming tax year.
Chair Steele:
— Thank you, Mr. Wotherspoon. Seeing no more, we will proceed to voting on the
clauses then. Clause 1, short title, is this agreed?
Some Hon. Members:
— Agreed.
Chair Steele:
— Okay. That’s agreed.
[Clause
1 agreed to.]
[Clauses
2 to 8 inclusive agreed to.]
Chair Steele:
— His Majesty, by and with the advice and consent of the Legislative Assembly
of Saskatchewan, enacts as follows: The Income Tax Amendment Act, 2025.
I
would ask a member to move that we report Bill No. 25, The Income Tax
Act, amended Act, 2025 without amendment. Terri. Terri Bromm. Moved. Is
that agreed?
Some Hon. Members:
— Agreed.
Chair Steele:
— Carried. That concludes our business for today. I would ask all the members
to move a motion of adjournment.
Hon. Jim Reiter: — Okay. Thanks, Mr.
Chair. I just wanted to thank MLA Wotherspoon and all opposition members for
their co-operation with this bill. Thank you. It’s much appreciated. I’d like
to thank all committee members for their time, and indeed all the officials for
their time and support. Thank you, Mr. Chair.
Chair Steele:
— Thank you. Closing remarks? Mr. Wotherspoon.
Trent Wotherspoon: — Thanks to you, Mr.
Chair, for a well-run meeting. And thank you to the minister and the officials
for their time here today, and to the officials for the briefing, the technical
briefing a while back. It really helps us have a clear understanding about what
we were dealing with. So thank you very much.
Chair Steele:
— Okay. That concludes our business for the day. I would ask a member to move
the motion of adjournment. Chris. Agreed? Carried. This committee stands
adjourned to the call of the Chair.
[The
committee adjourned at 16:22.]
Published
under the authority of the Hon. Todd Goudy, Speaker
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