In 2025-26, the Government of 宝威体育 will distribute more than $361 million to municipalities in Municipal Revenue Sharing. This is the equivalent of 0.75 of one full point of Provincial Sales Tax (from 2023-24 Public Accounts).
This commitment represents an increase of more than $234 million, 184 per cent, over 2007-08. This level of commitment aligns with the Government of 宝威体育'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 2025-26, $172.255 million or 47.9 per cent is allocated to the cities, $58.257 million or 16.2 per cent to towns, villages and resort villages, $102.490 million or 28.5 per cent to rural municipalities, and $26.611 million or 7.4 per cent to northern communities.
In calculating the 2025-26 Municipal Revenue Sharing (MRS) grants, the 2021 Census figures were used. This includes . Census figures will be updated once the 2026 Census information is available.
1. Municipal Revenue Sharing Grant Eligibility Requirements
The Ministry of Government Relations (ministry) implemented annual eligibility requirements for municipalities to receive their unconditional MRS grants starting in the 2019-20 grant year. There are six eligibility requirements municipalities must meet to receive their MRS grant:
- Submission of the Audited Annual Financial Statement to the ministry;
- Submission of the to the ministry (if applicable);
- Ensure Education Property Taxes (EPT) are in good standing, with respect to EPT reporting and remittance;
- Adoption of a ;
- Adoption of an ; and
- Filing and annually updating 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 are 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.
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NOTE: A complete declaration requires a resolution of council confirming the municipality meets the 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 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 GRCompliance@gov.sk.ca.
2. Breakdown by Pool
Below, the breakdown by pools includes revenue sharing commitments for the last 19 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 | |
| Urban | $67.45 | $77.94 | $107.13 | $107.13 | $138.75 |
| Rural* | $49.63 | $61.58 | $48.55 | $48.55 | $62.87 |
| North | $10.18 | $11.04 | $11.72 | $11.72 | $15.18 |
| Total | $127.26 | $150.56 | $167.40 | $167.40 | $216.80 |
| 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | |
| Urban | $151.94 | $170.00 | $165.21 | $170.55 | $174.45 |
| Rural* | $68.84 | $74.71 | $72.61 | $74.95 | $76.66 |
| North | $16.62 | $19.72 | $19.16 | $19.78 | $20.23 |
| Total | $237.40 | $264.43 | $256.98 | $265.28 | **$271.34 |
| 2017-18 | 2018-19 | 2019-20 | 2020-21 | 2021-22 | |
| Urban | $165.54 | $154.67 | $159.97 | $177.02 | $175.46 |
| Rural* | $72.75 | $67.98 | $71.13 | $78.70 | $78.01 |
| North | $19.20 | $17.94 | $18.47 | $20.44 | $20.25 |
| Total | **$257.49 | **$240.59 | **+$249.57 | **+$276.16 | **+$273.72 |
| 2022-23 | 2023-24 | 2024-25 | 2025-26 | |
| Urban | $166.96 | $189.57 | $216.76 | $230.51 |
| Rural* | $74.23 | $84.29 | $96.38 | $102.49 |
| North | $19.27 | $21.88 | $25.02 | $26.61 |
| Total | **+$260.46 | **+$295.74 | ** +$338.16 | ** +$359.61 |
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 宝威体育'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; $574,663 in 2024-25 and $675.322 in 2025-26).
+ Beginning in 2019-20, $1.5 million of the MRS will be used to encourage inter-community collaboration and good governance in all 宝威体育 municipalities through the Targeted Sector Support Initiative.
3. Urban Municipalities
- Cities
The 2025-26 distribution for the cities is $249.86 per capita based on the current 2021 census populations. - Towns, Villages and Resort Villages
The 2025-26 distribution for the towns, villages and resort villages is a $2,025 base amount, plus $294.78 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 2025-26 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 ($176.87) 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.