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An Act to amend The Income Tax Act, 2000 (Assented to May 17, 2023) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Income Tax Amendment Act, 2023. SS 2000, c I-2.01 amended The Income Tax Act, 2000 is amended in the manner set forth in this Act.

Section 64.3 amended Subsection 64.3(8) is amended in the portion preceding the formula by striking out “2021 and taxation years ” and substituting “2021, 2022 and taxation years”.

Section 64.4 amended Subsection 64.4(8) is amended in the portion preceding the formula by striking out “2021 and taxation years ” and substituting “2021, 2022 and taxation years”. Coming into force This Act comes into force on assent, but is retroactive and is deemed to have been in force on and from January 1, 2023. REGINA, SASKATCHEWAN Printed by the authority of THE KING’S PRINTER Copyright©2023