Saskatchewan Green & Clean Tech Business Credits Guide (2025)

Saskatchewan is a leader in resource innovation, agricultural technology, renewable energy, and carbon management. The province's business tax credits and grants are designed to help companies transition to lower-carbon operations, invest in green technology, and drive economic growth while meeting provincial and federal climate goals. Saskatchewan businesses can stack a variety of green tech incentives—including provincial investment credits, clean energy rebates, and federal Clean Tech ITCs—for maximum impact and cash flow. This guide covers all the major Saskatchewan green and clean tech credits, eligibility, claim/application steps, stacking, case studies, audit risk, and best documentation practices for 2025.

What’s Covered: Provincial green & clean tech business credits, grants, and incentives: eligibility, application, calculation, stacking, documentation, audit, and scenarios.
Who’s Eligible: Saskatchewan-registered corporations, manufacturers, agri-businesses, resource firms, cleantech startups, utilities, and more.
Quick Links: Directory, Stacking/Scenarios, Audit & Documentation, FAQ, Resources

For all Saskatchewan business credits, visit Saskatchewan Business Tax Credits Directory. For federal green tech programs, see Canada Green Tech Credits Guide.

Saskatchewan Green & Clean Tech Credits Directory

SK Renewable Power Producer Tax Credit — Non-refundable credit for eligible investments in new renewable energy generation (wind, solar, bioenergy, geothermal). Stacks with federal Clean Tech ITC. Green Manufacturing & Processing Investment Credits — Credits for energy-efficient, low-emissions, and clean tech upgrades in manufacturing, processing, and mining. Carbon Capture, Utilization & Storage (CCUS) Incentives — Tax credits and grants for CCUS projects, including stacking with the federal CCUS ITC (up to 60%). Agri-Tech & Clean Agriculture Credits — Provincial and federal cost-share grants for energy, water, and emissions-reducing technology in agriculture. Clean Tech Grants & Demonstration Funding — Direct grants for pilot projects, commercialization, and industrial decarbonization (via SaskPower, Innovation Saskatchewan, and others). Utility Rebates & Efficiency Programs — Rebates for high-efficiency equipment, building retrofits, and process improvements (SaskPower, SaskEnergy, etc.).

SK Renewable Power Producer Tax Credit

Eligibility: Incorporated Saskatchewan businesses that develop and commission new renewable energy generation (wind, solar, hydro, biomass, geothermal) in the province. Systems must meet minimum size and interconnection requirements.
Credit Rate: 10% non-refundable tax credit on eligible capital costs (varies by asset and year). Stacks with federal Clean Tech ITC (30%).
Step-by-Step Claim/Application Process:
1. Pre-register project with SaskPower or Ministry of Finance for eligibility confirmation.
2. Purchase/install eligible assets. Retain all invoices, technical specs, and commissioning reports.
3. File SK428 and SK479 with your T2 corporate tax return, including breakdown of eligible costs.
4. Claim federal Clean Tech ITC on federal forms. Reduce eligible cost by any grants/rebates received.
Calculation Example: If a business invests $450,000 in a new solar facility, SK credit is $45,000. Federal Clean Tech ITC adds $135,000. Total: $180,000 in credits (40% of cost).
Documentation: Pre-approval letter, purchase contracts, technical/commissioning reports, claim schedules.

Green Manufacturing & Processing Investment Credits

Eligibility: Saskatchewan manufacturers, processors, and mining/resource companies investing in high-efficiency, emissions-reducing, or clean tech equipment.
Claim/Application Process:
1. Identify eligible capital projects (clean energy, energy-efficient process equipment, pollution control, etc.).
2. Apply for pre-approval if required (for some grant programs).
3. Claim via SK corporate tax return (SK428/SK479) with supporting invoices and technical documentation.
Calculation Example: $800,000 spent on green upgrades, 10% SK credit = $80,000. Stack with federal ITC where eligible.
Documentation: Invoices, technical specs, environmental compliance, proof of SK operations.

Carbon Capture, Utilization & Storage (CCUS) Incentives

Eligibility: SK-based firms developing or expanding CCUS projects (power generation, oil & gas, industrial). Project must meet federal/provincial CCUS definitions.
Credits & Grants:
- SK tax credit: 10-15% of eligible CCUS capital costs.
- Federal CCUS ITC: Up to 60% for direct air capture, 50% for other eligible CCUS assets.
Claim/Application Process:
1. Pre-register with provincial and federal CCUS programs.
2. Document all eligible costs, engineering, and environmental impact data.
3. File claims with both SK and federal tax returns, reducing claim by grants/subsidies received.
Calculation Example: $1.5M CCUS project, 15% SK credit = $225,000; federal CCUS ITC (50%) = $750,000. Total: $975,000 support.
Documentation: Pre-approval letters, engineering studies, emissions data, detailed invoices.

Agri-Tech & Clean Agriculture Credits

Eligibility: SK farms, agri-food businesses, and agri-tech startups investing in renewable energy, water conservation, energy efficiency, or GHG reduction.
Claim/Application Process:
1. Apply for cost-share grants through the Canadian Agricultural Partnership (CAP) or SK Agri-Food Innovation Fund.
2. Submit project proposal, budget, and environmental outcomes.
3. Upon approval, complete project and submit final claim with invoices and progress reports.
Calculation Example: $80,000 spent on energy-efficient grain drying, 50% CAP grant = $40,000; stack with SK tax credit if eligible.
Documentation: Application, approval letter, invoices, completion reports, utility data.

Clean Tech Grants & Demonstration Funding

Eligibility: SK-based companies, non-profits, and public sector organizations piloting, demonstrating, or commercializing new clean technologies (energy, water, GHG, circular economy).
Application Process:
1. Monitor open calls from Innovation Saskatchewan, SaskPower, and federal-provincial partnerships.
2. Prepare detailed proposal with technical plan and business case.
3. Submit application, budget, and environmental outcomes.
4. Complete project, submit final reporting, and claim reimbursement.
Calculation Example: $300,000 pilot project, $150,000 grant (50%).
Documentation: Application, approval, invoices, reporting.

Utility Rebates & Efficiency Programs

Eligibility: SK businesses, building owners, and industrial operators upgrading to high-efficiency equipment (HVAC, lighting, controls, process equipment).
Claim/Application Process:
1. Check for eligible rebates at SaskPower or SaskEnergy.
2. Submit pre-approval form, complete upgrade, and provide invoices.
3. Receive rebate as lump sum or bill credit.
Calculation Example: $40,000 in lighting upgrades, $12,000 rebate.
Documentation: Application, invoices, product specs, utility statements.

Stacking Saskatchewan & Federal Green Tech Credits: Scenarios

Scenario 1: Agribusiness Installs Solar Array
A SK agri-business installs a $250,000 solar system. They receive a 10% SK tax credit ($25,000), a 30% federal Clean Tech ITC ($75,000), and a $25,000 SaskPower grant. Total support: $125,000 (50% of project). The grant must be deducted before calculating credits (SK: $22,500 on $225,000; federal: $67,500).
Documentation: Invoices, grant approval, SK and federal claim schedules, commissioning reports.

Scenario 2: Manufacturer Upgrades to Biomass Boiler
A food processor spends $600,000 on a biomass boiler. Receives a $60,000 utility rebate, SK tax credit of $54,000 (10% of $540,000), and federal ITC of $162,000 (30% of $540,000). Stack with accelerated CCA for further tax reduction.

Scenario 3: Mining Company Implements CCUS
$5M CCUS project: $750,000 SK credit (15%), $2.5M federal CCUS ITC (50%), $500,000 grant. Net project cost after all incentives: $1.25M.

Scenario 4: CleanTech Startup – Pilot Grant and Equipment Credit
Startup receives $200,000 Innovation Saskatchewan grant for a $400,000 pilot, claims 10% SK credit and 30% federal ITC on $200,000 balance. Total support: $260,000 (65%).

Audit Risk, Common Errors & Documentation Best Practices

Top Audit Triggers: Overstating eligible costs, not reducing costs by grants before claiming credits, missing technical documentation, and claiming ineligible assets.
Common Errors: Double-claiming same expense in multiple streams, failing to file correct SK schedules (SK428/SK479), missing pre-approval where required.
Best Practices:
- Keep pre-approval letters, detailed invoices, technical specs, commissioning reports, and claim schedules for 6 years.
- Track and summarize all sources of government support (grants, tax credits, rebates) to avoid double-claiming.
- Respond promptly to CRA or SK Ministry audit requests with all required documentation.
- For complex projects, engage a tax professional familiar with SK and federal clean tech incentives.

Frequently Asked Questions: SK Green Tech Credits

Can I stack SK and federal green tech credits?

Yes. Most SK credits stack with federal Clean Tech and CCUS ITCs and grants. Always reduce eligible costs by any direct grant/subsidy received before calculating credits.

Are SK green tech credits refundable or non-refundable?

Most SK credits are non-refundable (reduce taxes payable only), but some grants/rebates are paid directly. The federal Clean Tech ITC is refundable.

What documentation is required for audit?

Invoices, technical specs, environmental compliance, grant/credit approval letters, SK claim forms (SK428/SK479), and proof of SK operations must be kept for at least 6 years.

What is the deadline to claim SK clean tech credits?

Claim credits with your annual SK corporate return (T2, SK schedules) for the year placed in service. Some grants require pre-approval before incurring costs.

Can sole proprietors or partnerships claim SK green tech credits?

Most tax credits are for corporations, but some grants and rebates are available to sole proprietors and partnerships. Check program eligibility before applying.

What are stacking limits for total government support?

Most programs allow stacking up to 75%-100% of project costs. Always check each program’s rules and do not claim more than your net out-of-pocket expense.

Where can I get help for large/complex claims?

Engage a tax advisor with experience in SK and federal clean tech credits. You may also contact Innovation Saskatchewan, SaskPower, or the SK Ministry of Finance for official guidance.

Official Resources & Internal Links

SK Corporate Tax Credits – Official claim forms, schedules (SK428, SK479)
Innovation Saskatchewan Programs – Clean tech, pilot, and innovation funding
SaskPower Business Programs – Utility rebates and energy efficiency
Canadian Agricultural Partnership – Agri-tech and farm grants/credits
Canada Green Tech Credits Directory
SK Business Credits Directory
SK Clean Tech Credits
SK Innovation Tax Credits
SK Other Business Credits