Effective Friday, September 17, a province-wide mandatory masking order will be implemented for all indoor public spaces. 

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Mineral Rights

The Mineral Rights Unit, Lands and Mineral Tenure Branch, Ministry of Energy and Resources (ER), administers the Mineral Rights Tax, Indigenous Mineral Land Claims, Mineral Trust Certificates, Builders’ Liens associated with Government of Saskatchewan mineral dispositions, Working Interest Owner Exemptions, and the establishment and maintenance of Crown Mineral Reserves.


1. What's New

September 2022: MRT in IRIS

As announced on the 2021 Mineral Rights Tax (MRT) Invoice, the MRT program will be moving to the Integrated Resource Information System (IRIS) for the 2022 taxation year. The Ministry of Energy and Resources (ER) is pleased to inform you that progress on this move is being made. The changes associated with the move will provide self-service functionality for all MRT clients, including online Agricultural and Trust Corporation exemption applications and downloadable list of MRT assessed mineral titles. The upcoming changes and transition into IRIS will automate and advance the existing business processes and eliminate the paper applications related to MRT exemptions. There are no changes to the existing MRT program with respect to tax rate or exemptions, other than the use of hectares instead of acres in taxable area calculations.

All MRT Clients:

  • Self Service functionality will be available to all MRT clients through IRIS. See the General Announcement for more information on the changes and benefits resulting from the transition to IRIS.
  • MRT clients who have never worked in IRIS before are welcome to explore the IRIS website, which contains information on the activities that can currently be completed in IRIS as well as the prerequisites required to complete these tasks.
  • Detailed instructions on how to access MRT functionality in IRIS will be provided closer to the expected go-live date of January 31, 2022.
  • MRT information is not currently available on IRIS.

Agricultural Corporation Clients:

  • Online Agricultural Corporation Exemption applications will be required for the 2022 taxation year. See the Agricultural Corporation Announcement for more information.
  • New Agricultural Corporation Exemption applications or applications for an Agricultural Corporation Exemption that expire in 2021 will need to be made through IRIS after the expected go live date of January 31, 2022.
  • Existing Agricultural Corporation Exemptions that do not expire until 2022 or 2023 remain in effect.

Trust Corporation Clients:

  • Online Trust Corporation Exemption applications will be required for each taxation year beginning with the 2022 taxation year. See the Trust Corporation Announcement for more information.
  • Specific information on each trust beneficiary will be required as part of the Trust Corporation Exemption application. ER has not previously required the address for each trust beneficiary.

For any questions or concerns please contact us.

Additional Information

  • MRT in IRIS - General Announcement (Information coming soon)
  • MRT in IRIS - Agricultural Corporation Announcement (Information coming soon)
  • MRT in IRIS - Trust Corporation Announcement (Information coming soon)

May 2021: Project Announcement: New Mineral Rights Tax electronic system being developed!

The Ministry of Energy and Resources has initiated a project to replace its aging Mineral Rights Tax (MRT) data management system.

The MRT will be moving to the online Integrated Resource Information System (IRIS) in 2022. This move will allow for tax assessment based on mineral title holder information direct from Information Services Corporation (ISC). Other new features for clients are expected to include:

  • Self-service functionality for taxpayers to access their MRT and to apply for tax exemptions.
  • Invoices accessible through IRIS in a downloadable format and to reconcile MRT against mineral titles owned.
  • Automation of eligibility criteria for exemption applications (e.g. agricultural and trust corporation exemptions) through IRIS and improve ministry response times.

Check back often as information will be updated as it becomes available. If you have questions about the new MRT electronic system, contact Donna Wilson at 306-798-2133 or donna.wilson@gov.sk.ca. For all other questions, please contact the ER Service Desk.

April 10, 2021: Project Implementation - Automated Land Checks

The Integrated Resource Information System (IRIS) is now able to complete and provide immediate mineral ownership and potential restriction information to tenure applicants during the application phase of Oil and Gas Public Offerings and other non-advertised dispositions. Mineral ownership and restriction information is also available using the Ad Hoc Land Check Review found in the Infrastructure section of IRIS without going through the application process.


2. Acts and Regulation Changes

Acts and Regulations governing the Mineral Rights Tax

The Mineral Taxation (Modernization) Amendment Act, 2020 received Royal assent in July 2020, and will be proclaimed into force when The Mineral Right Tax Regulations, 2021 are approved. Once 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.


3. Builders’ Liens associated with Government of Saskatchewan dispositions

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 ER. 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, license, 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.


4. Crown Mineral Reserves

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.


5. Indigenous Mineral Land Claims

Information Coming Soon!


6. Mineral Rights Tax and Exemptions

Information Coming Soon!


7. Mineral Trust Certificates

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 (1/5th) beneficial interest in all mines and minerals;
  2. one-fourth (1/4th) 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.

8. Working Interest Owner Exemption

Information Coming Soon!

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