Saskatchewan Chemical Fertilizer Incentive (SCFI)

• Application for Conditional Approval
• Request for Certificate of Eligibility
• SCFI Claim Form
• Compliance Report from an independent CPA
• Supporting tax documents and SCFI Eligibility Certificate for claims

Who is eligible?

• Corporations in the chemical fertilizer sector.
• Companies operating new chemical fertilizer production facilities.
• Companies expanding existing chemical fertilizer production facilities.

Who is not eligible

• Facilities that manufacture potash fertilizer products where potash is the primary feedstock.
• Facilities solely dedicated to mixing and blending fertilizers.

Eligible expenses

• Eligible capital expenditures directly related to chemical fertilizer production, including machinery, equipment, facility-related costs, utilities, land used for the facility, and certain installation and professional service costs.
• Land only to the extent used for the new or expanded facility.

Ineligible Costs and Activities

• Potash fertilizer production where potash is the primary feedstock.
• Facilities solely dedicated to mixing and blending fertilizers.
• Repair and maintenance costs, taxes, interest, and staff time.
• Non-capital lease costs and easily removable office or retail items.
• Projects or expenditures that do not add to productive capacity.

Eligible geographic areas

• Saskatchewan

• Project meets the program definition of eligible chemical fertilizer production.
• Project includes at least $10 million in eligible new capital expenditures.
• Expansion projects demonstrate increased productive capacity.
• Supporting third-party reports confirm compliance and eligibility.

• Step 1: Conditional approval application
  • Prepare and submit the Application for Conditional Approval by email to SCFI@gov.sk.ca.
  • If needed, review the program instructions before submitting.
• Step 2: Project completion and eligibility request
  • Complete the project and bring the facility into operation.
  • Submit the Request for Certificate of Eligibility with required supporting documents.
• Step 3: Annual tax credit claim
  • File the corporation's T2 return with the CRA.
  • After the Notice of Assessment is received, complete the SCFI Claim Form and email it to the Ministry of Finance.
  • Include the required supporting tax documents and the SCFI Eligibility Certificate.
  • Submit a separate claim form for each year the credit is claimed.

• The Ministry of Trade and Export Development reviews the initial application and may issue a Letter of Conditional Approval.
• After the project is completed, the Ministry reviews the Request for Certificate of Eligibility and supporting documents.
• If requirements are met, an SCFI Eligibility Certificate is issued.
• For yearly claims, the Ministry of Finance verifies the claim form and supporting tax documents.
• The Ministry of Finance then issues a rebate calculation or a written notice explaining any refusal.

• The incentive can be combined with other Saskatchewan tax incentives or grants.
• Applications for Conditional Approval must be received before December 31, 2026.
• The program is administered by the Saskatchewan Ministry of Trade and Export Development.