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Municipal Revenue Sharing

In 2024-25, the Government of Saskatchewan will distribute more than $340 million to municipalities in Municipal Revenue Sharing. This is the equivalent of 0.75 of one full point of Provincial Sales Tax (from 2022-23 Public Accounts).

This commitment represents an increase of more than $212 million, 167 per cent, over 2007-08. This level of commitment aligns with the Government of Saskatchewan's promise to develop a long-term revenue sharing plan with the municipal sector that is linked to the performance of the province's economy.

For 2024-25, $162.974 million or 47.9 per cent is allocated to the cities, $55.118 million or 16.2 per cent to towns, villages and resort villages, $96.967 million or 28.5 per cent to rural municipalities, and $25.177 million or 7.4 per cent to northern communities.

In calculating the 2024-25 Municipal Revenue Sharing grants, the 2021 Census figures were used. This includes 2021 Census Revisions.

1. Municipal Revenue Sharing Grant Eligibility Requirements

The Ministry of Government Relations was directed to complete a review of the Municipal Revenue Sharing (MRS) Grant Program in 2018-2019. One of the main objectives of the MRS grant review was to provide recommendations on how MRS grants could encourage effective local governance.

To support this objective, the ministry implemented annual eligibility requirements for municipalities to receive their unconditional MRS grants. There are six eligibility requirements:

  1. Submission of the Audited Annual Financial Statement to the ministry;
  2. Submission of the Public Reporting on Municipal Waterworks to the ministry (if applicable);
  3. Ensure Education Property Taxes (EPT) are in good standing, with respect to EPT reporting and remittance;
  4. Adoption of a Council Procedures Bylaw;
  5. Adoption of an Employee Code of Conduct; and
  6. Filing and annually updating Public Disclosure Statements from all members of council, as required.

1a. Declaration of Eligibility Process

Each year, municipalities report their compliance with the eligibility requirements to the ministry by completing an online Declaration of Eligibility form. This process helps the ministry determine if municipalities have met the eligibility requirements for their MRS grant.

On or around November 15 of each year, all municipalities will be asked to complete an online Declaration of Eligibility for the MRS grant. The online form must be completed and submitted to the ministry by January 31.

Please watch the Declaration of Eligibility recorded webinar and/or download the Declaration of Eligibility Guide and this Eligibility Requirements infographic to learn more.

NOTE: A complete declaration requires a resolution of council confirming that the municipality meets all eligibility requirements.

1b. Missed Deadlines or Outstanding Eligibility Requirements

Municipalities that do not submit the ministry's Declaration of Eligibility form by January 31 each year will see all of their MRS grant withheld. In addition, municipalities that are not in compliance with one or more of the eligibility requirements will also see all of their MRS grant withheld, until compliance is achieved.

If a municipality does not meet all of the eligibility requirements, it is its responsibility to take all required steps to meet each of the requirements and notify the ministry. Once the ministry is informed that a municipality meets all the requirements, its previously withheld MRS grant will be released, unless otherwise notified.

1c. For More Information

If you have any questions regarding the eligibility requirements, call Advisory Services and Municipal Relations at 306-787-2740 or email

2. Breakdown by Pool

Below, the breakdown by pools includes revenue sharing commitments for the last 18 years for the urban pool (cities, towns, villages and resort villages); the rural pool (rural municipalities and organized hamlets); and the northern pool (northern municipalities). Numbers are in millions and rounded to the nearest two decimals.

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13
Urban $67.45 $77.94 $107.13 $107.13 $138.75 $151.94
Rural* $49.63 $61.58 $48.55 $48.55 $62.87 $68.84
North $10.18 $11.04 $11.72 $11.72 $15.18 $16.62
Total $127.26 $150.56 $167.40 $167.40 $216.80 $237.40
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19
Urban $170.00 $165.21 $170.55 $174.45 $165.54 $154.67
Rural* $74.71 $72.61 $74.95 $76.66 $72.75 $67.98
North $19.72 $19.16 $19.78 $20.23 $19.20 $17.94
Total $264.43 $256.98 $265.28 **$271.34 **$257.49 **$240.59
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Urban $159.97 $177.02 $175.46 $166.96 $189.57 $216.76
Rural* $71.13 $78.70 $78.01 $74.23 $84.29 $96.38
North $18.47 $20.44 $20.25 $19.27 $21.88 $25.02
Total **+$249.57 **+$276.16 **+$273.72 **+$260.46 **+$295.74 ** +$338.16

All figures are based on budgeted amounts.

*Includes conditional road and bridge funding, and Primary Weight Corridor funding in 2007-08 and 2008-09, as well as Communities in Transition (CIT) capital. These programs, with the exception of CIT, have been transferred to the Ministry of Highways.

**Beginning in 2016-17, a portion of MRS will be used to offset costs associated with expanding Ombudsman Saskatchewan's jurisdiction to include municipalities and municipal matters ($300,000 in 2016-17 and 2017-18, $501,716 in 2018-19, $564,626 in 2019-20, $439,609 in 2020-21, $506,507 in 2021-22, $597,410 in 2022-23, $631,236 in 2023-24 and $574,663 in 2024-25).

+ Beginning in 2019-20, $1.5 million of the MRS will be used to encourage inter-community collaboration and good governance in all Saskatchewan municipalities through the Targeted Sector Support Initiative.

3. Urban Municipalities

  • Cities
    The 2024-25 distribution for the cities is $234.96 per capita based on the current 2021 census populations.
  • Towns, Villages and Resort Villages
    The 2024-25 distribution for the towns, villages and resort villages is a $2,025 base amount, plus $276.73 per capita based on the current 2021 census populations.

4. Rural Municipalities

There are three components to the Rural Revenue Sharing grant as follows:

Unconditional Grants

The formula bases the grant on a combination of transportation/roads related data (70 per cent) and a per capita amount calculated using the most current available Canada Census figures (30 per cent). Earlier taxable assessment and roads data is used to finalize calculations earlier in the year to provide rural municipalities with estimates sooner for budget planning purposes. First Nations roads are accommodated within the existing formula by adding the roads passing through First Nations to the calculation and utilizing the same road classes and per kilometre rates applicable to other rural municipality roads in the formula.

The Revenue Sharing grant for the Rural Municipality (RM) of Lakeland No. 521 will be calculated as an exception to the formula described above. The formula used for towns, villages and resort villages will apply and will still be paid from the RM funding pool. This formula was implemented to address the RM's similarities to urban municipalities relating to lack of rural roads relative to total population.

Organized Hamlet Grants

The 2024-25 distribution for organized hamlets is 60 per cent of the base amount for towns, villages and resort villages ($1,215) plus 60 per cent of the per capita amount for the towns, villages and resort villages ($166.03) based on the current 2021 census populations.

As they are not incorporated, grants are paid to the rural municipality on behalf of the organized hamlets.

Conditional Rural Revenue Sharing Grants

See Communities in Transition