Mineral Rights

2026 Mineral Rights Tax (MRT) Assessment:

The 2026 annual MRT assessment will be completed in May of 2026, based on mineral ownership as of May 1, 2026. Invoices will be available in the Integrated Resource Information (IRIS) system by May 15, 2026.

Taxpayers with an active IRIS user account will receive an email notification when invoices are issued. Ensure your notification preferences are properly configured so that invoice notifications are received promptly and by the appropriate person.

Taxpayers without an IRIS account are encouraged to create one, as the Ministry of Energy and Resources is transitioning MRT invoicing to a paperless delivery. IRIS users must register for a Security Administrator (SA) account. This account provides individuals with permission to act on behalf of a corporation or an individual taxpayer. Please click on the following embedded links, to download the SA application form of your choice:

• Download the Application for IRIS Security Administrator Account form if you are acting as your own Security Administrator.
• Download the Mineral Rights Tax (MRT) Delegation of Security Administration (SA) Account form if you are delegating the ministry as a Security Administrator.

Please complete and return the form to the address noted on the form.

For further details regarding the role of an SA, read the Security Administrator Role and Responsibilities Information Circular.

Acts and Regulations governing the Mineral Rights Tax

The Mineral Taxation (Modernization) Amendment Act, 2020 received Royal assent in July 2020, and was proclaimed into force in February 2022 along with the The Mineral Right Tax Regulations, 2022 are approved. The Mineral Taxation Act, 1983 will continue to provide the authority to assess property taxes on freehold mineral owners (mineral rights tax), and will include all administrative modernizations.

The Builders' Lien Act gives members of the construction industry the right to claim and register a Builders' lien. The lien secures payment for the work or services performed or materials supplied.

A Builders' lien registered against a mineral right is an instrument that provides the claimant with a recognized interest if the disposition is transferred or in the event of bankruptcy. The process to register a lien involving Crown minerals must be completed through the ministry. The process to register a lien against freehold minerals must be completed through ISC.

Builders' liens can only be registered against Crown minerals if a provincial Crown mineral disposition (provincial disposition) has been issued. A provincial disposition authorizes the Disposition Holder to explore for or develop Crown mineral rights such as oil, natural gas, potash, uranium, coal, etc. and is issued in the form of a lease, licence, permit or claim. A lien does not affect the terms of the provincial disposition and the Disposition Holder can continue to operate as usual.

See the Publications Centre to access The Builders' Lien Act and Regulations.

Crown mineral reserves cover areas in which Crown minerals are not available for dispositions, such as oil and gas leases, potash leases or metallic mineral claims.

Crown mineral reserves may be established to prevent conflicts in mineral resource development and to minimize possible interference between mineral disposition activity and future land use.

Read the Crown Mineral Reserve Notices – Withdrawals and Re-openings for a list of areas of Crown minerals or Crown mineral lands that have been withdrawn from or re-opened to mineral dispositioning.

Due to the extremely large size of Crown reserves, a single map is not provided. Please refer to the Mining and Petroleum GeoAtlas for the location of Crown mineral reserves.

MRT is an annual tax applicable to freehold mineral titles in Saskatchewan, whether or not the minerals are in production.

MRT is assessed using mineral title information provided by Information Services Corporation at a tax rate of $3.70 per taxable mineral hectare. The taxable hectares are calculated by multiplying the title mineral hectares by the title share.

MRT Appeal Process

Taxpayers may contact the ministry to resolve any discrepancies identified on their MRT invoice. Taxpayers also have the right to appeal their MRT assessment with the Board of Revenue Commissioners within 90 days after the date on which the notice of assessment is mailed as per section 6 of the Regulations and section 27 of the Act, provided the tax has been paid in full. Appeals may be submitted by phone at 306-787-6221 or by email at info@smb.gov.sk.ca within the prescribed period or the right to appeal will be forfeited.

MRT Payment Options

For your ease, convenience, and to minimize foreign currency exchange discrepancies, payments for Mineral Rights Tax can be made using one of the following electronic methods:

1. Interac e-Transfer: An e Transfer with auto deposit can be sent to eftrevops@gov.sk.ca, before sending the e-Transfer, please carefully review the transfer details to ensure that the email address is typed correctly and the payee’s name is showing “PROVINCE OF SASKATCHEWAN.” Additionally, the transfer screen should indicate that the transfer will be auto deposited and should not prompt the creation of security question and answer. If any of the above is not true, do not complete the transfer process.
   
   To ensure that your payments are applied as intended, enter the following into the e Transfer message: BA ID or Customer Number of the invoice recipient, Phone Number of the payer, Email address of the payer, Invoice or Statement number and Amount ($). 
   
   For example, given the following:
   

   Account Details		June 2026 Statement
   BA ID of the invoice recipient	58745	Invoice T202305	$240
   Customer No. of the invoice recipient	123456	Invoice T202403	$125
   Phone Number of the payer	306-456-9999	Invoice T202572	$300
   Email of the payer	payer@gmail.com		$665

   To send an e-Transfer to pay for the entire statement balance, the message can read: 123456 or 58745, 306-456-9999, payer@gmail.com, June 2026 Statement, $665.00
   
   To send an e-Transfer to pay for only invoices T202305 and T202403, the message can be: 123456 or 58745, 306-456-9999, payer@gmail.com, T202305, $240.00, T202403, $125.00
   
   In case any issues arise when applying payment to appropriate invoice(s), the ministry will contact the payer at the email address and phone number provided in the message.
   
   
2. MasterCard or Visa: To arrange payment by credit card, please contact ER Service Desk at er.servicedesk@gov.sk.ca or 1-855-219-9373.
   
   
3. Electronic Funds Transfer (EFT): If you would like to make a wire transfer and require the ministry banking details, please contact ER Service Desk at er.servicedesk@gov.sk.ca to obtain an EFT Application Form.
   
   
4. Online Banking: To make a payment through your bank's website or mobile application, please add "SK ENERGY & RESOURCES Min Right Tax" as a new payee and enter the BA ID located on your MRT invoice, as your account number. Visit your bank's website for instructions on how to add a new payee.

MRT in IRIS

IRIS is used to assess MRT and process Agricultural and Trust Corporation Exemption Applications. With the online features and services, MRT clients will be required to use IRIS to view invoices and submit exemption applications. 

Training for using IRIS to manage MRT is available in the Mineral Rights Tax (MRT) in IRIS module.

How to sign up for IRIS

Apply for an IRIS Security Administrator account:

1. Read the Integrated Resource Information System Security Administrator Role and Responsibilities Information Circular.
2. Download and complete EITHER (a. or b.) below:
   1. Application for IRIS Security Administrator Account form - for individuals acting as their own Security Administrator.
   2. Mineral Rights Tax (MRT) Delegation of Security Administration (SA) Account form - for taxpayers delegating the ministry as their Security Administrator.
3. Email completed SA application form to er.servicedesk@gov.sk.ca.
4. Once approved, the ministry will create your SA account and contact your designated SA by phone to provide the IRIS account name and password information.
5. The SA logs into IRIS using the account name and password provided. Once successfully logged in, the SA can begin setting up individual accounts and assigning permission sets for their BA's IRIS users.
6. The SA is responsible for regularly reviewing and complying with the BA Security Administrators Responsibilities.

Agricultural Exemptions

The Agricultural Exemption Application form must be completed online using IRIS. The ministry will not accept paper applications.

Eligibility Criteria:

To qualify for an exemption, an Agricultural Corporation must meet the following criteria:

• The corporation must earn the majority of their gross revenue from approved farming activities, including the tillage of soil, livestock raising, poultry raising, dairying, fur farming, tree farming, beekeeping or fish farming or any other activity undertaken to produce agricultural products.
• Ineligible farming activities include:
  • the production of agricultural products for the purpose of crop science research;
  • the purchase for resale of agricultural products; or,
  • the commercial processing of agricultural products.
• Shareholders holding a majority of the total shares of the corporation must:
  • Reside in Saskatchewan for at least 183 days per year; and,
  • Be actively engaged in farming.

Training on submitting the Agricultural Corporation Exemption application in IRIS is available through the Mineral Rights Tax - Agricultural Corporation Exemption Application module. 

Trust Exemptions

Licensed Trust Corporations that hold mineral rights in trust for individuals may apply for an MRT exemption for those mineral titles.

Training on submitting the Trust Corporation Exemption application in IRIS is available through the Mineral Rights Tax - Trust Corporation Exemption Application module. 

This section is used by the ministry to publicly reach out to those mineral rights owners who are in default of paying outstanding Mineral Rights Tax and who cannot be contacted by any other means.

Section 18 of The Mineral Taxation Act, 1983 provides further mineral title forfeiture details and the authority to proceed with the transfer of the associated Mineral Rights to the Saskatchewan Crown when tax arrears remain unpaid.

The below link relates to specific pending forfeitures. If none are shown, the ministry may not be processing title forfeitures at this time.

List of current final tax notices and forfeiture notifications.

The Government of Saskatchewan is the trustee for a number of Mineral Trust Certificates (MTC). Some of the MTCs are Beneficial Interest Trust Certificates that were issued by land companies in the late 1940s and early 1950s in exchange for the controlling rights to certain freehold lands. These trust certificates entitled the owner to a fractional, beneficial share in any profit produced from the mineral lands. In 1962, some holders exchanged their Beneficial Interest Trust Certificate for a Gross Royalty Trust Certificate. Gross Royalty Trust Certificates provide for a percentage of production royalties. The Government of Saskatchewan currently administers both Beneficial Interest and Gross Royalty Trust Certificates.

The majority of issued MTCs are either:

1. one-fifth (1/5^th) beneficial interest in all mines and minerals;
2. one-fourth (1/4^th) beneficial interest in oil and gas and a 100 per cent interest in all other mines and minerals; or
3. 3.5 or 4 per cent gross royalty of the production of petroleum, natural gas and related hydrocarbons and may include a percentage gross royalty or beneficial interest on other minerals.

Pursuant to section 13 of The Freehold Oil and Gas Production Tax Act, 2010, a tax exemption may be provided for all or part of the share of production of freehold oil or gas of a working interest holder who is also an exempt owner in respect of the producing tract from which that freehold oil or freehold gas is produced or to which it is allocated. The Regulations made under the Act provide for the issuance of an exemption certificate to a working interest holder who is entitled to this exemption. A working interest owner must complete and sign an application to receive a Working Interest Owner tax exemption and certificate.