Something isn't adding up here; perhaps its me, it's possible (financial policy isn't my strong suit, I'm a social policy guy), but something isn't making sense here.
Let's go [straight to the government:](www.saskatchewan.ca/residents/education-and-learning/graduate-retention-program/filing-your-tax-return)
The Graduate Retention Program (GRP) is a tax credit that will help reduce the provincial income tax owed by the graduate. Starting the year you graduate, you are entitled to tax credits over a seven-year period based on your eligible tuition amount, if you file an income tax return as a Saskatchewan resident each year. If your credit is greater than the tax payable, the excess can be applied in a future tax year and graduates will have up to ten years from graduation to fully utilize their tuition rebate entitlements.
What that means is any remaining credit not used is deferred to later years, but it is NOT paid out to the graduate. Let's use your CKOM link, looking at the "Todd" example:
Todd makes $36,000 a year. Owes $2,000 in Saskatchewan income tax. GRP this is the second year he is eligible. He is entitled to a $2,000 credit this year. He is eligible for $20,000 max rebate.
So, instead of paying $2,000 out of pocket; Todd's GRP credit covers the $2,000 taxes owed. And the full credit is applied.
Now, look at the "Jody" example below that.
Jody makes $20,000 a year. Owes $350 in Saskatchewan income tax. GRP this is the first year she is eligible. She is entitled to a $1,500 credit this year. She is eligible for $15,000 max rebate. Now owes $0 is Saskatchewan income tax, $1,150 credit for future years.
Is this different from before the 2015? YES. In the past, Jody would have got a refund of $1,150 through the graduate retention program.
The GRP does NOT pay out any amount of money at all in the form of a tax refund when you file your taxes. If you're getting money back, and your accountant or whoever does your taxes is saying the money from your refund is coming from the GRP, you might want to brace yourself for a future audit.
The GRP can carry unused portions forward for a maximum of, I believe, 9 years. After which point, unused credits are lost. But it CANNOT pay out any thing as a refund. Any refund you are receiving on your taxes is coming from perhaps other refundable tax credits, but it is not coming from the GRP. The GRP may make it so that a refundable credit that otherwise would have been used to cover owing tax is not used, and you get that refund as a payout, but the GRP itself DOES NOT pay out any sort of refund.