Saskatchewan charges no land transfer tax, so the tax-adjacent costs of downsizing are the Information Services Corporation title transfer fee on the new home and legal fees on both transactions, typically $800 to $1,500 each, rather than a percentage tax some other provinces apply to every purchase.
The exception that catches people is a second property, a rental or a cottage sold in the same year: that gain is fully taxable, and stacking it against a principal-residence sale in the same tax year can push a downsizer into a bracket they were not planning for.
Sequencing which property sells first, and what each is actually worth, is worth working out before either listing goes live. Get your hand-reviewed valuation from Joel Dyck.