Taxes in Provincial Parks

Year: 2022


Whereas large residences are being built in provincial parks; and

Whereas provincial park land is leased from the province and not subject to property and education taxes; and

Whereas residents of provincial parks use the same educational system as other Saskatchewan residents and take advantage of services within surrounding urban municipalities without paying their fair share.


Therefore be it resolved that SUMA advocate the provincial government to ensure that provincial park residents are paying their fair share of taxes and fees for the services they are using.


ACTS AFFECTED: The Education Property Tax Act, The Assessment Management Agency Act


Provincial Response

Ministry of Parks, Culture and Sport

Deputy Minister’s Office 1st Floor 3211 Albert Street REGINA SK S4S 5W6

(PH) 306-787-5050


May 20, 2022

Randy Goulden SUMA President


Dear Randy Goulden:

I am writing in response to your recent correspondence to the Minister of Finance, regarding lease fees and taxation in provincial parks.

All revenue from provision of provincial park services accrues to the Commercial Revolving Fund, which is used to finance provincial park services. Like all other government fees and charges, park fees are established based on the value of service provided. Similar to the municipal taxing process, land lease fees for cottages in provincial parks are updated every four years, based on assessed value of cottage land and a Cabinet approved multiplier. In addition to land lease fees, the Ministry of Parks, Culture and Sport applies a direct service fee for municipal type services, not including capital costs for infrastructure and equipment such as water, sewer and garbage disposal. These fees vary amongst the parks, based on the cost of providing these services and terms of residency.

This past year was a reassessment year and similar to land values for property across the province, land values have generally increased in provincial parks over the last four years. Cottage land lease and service fees were reviewed and updated as a result of new land assessment data. Cottage land lease fees are increasing on average by $118 (13 per cent) over the four-year period, beginning this fiscal year 2022-23.

On January 1, 2018, The Education Property Tax Act came into force, redirecting Education Property Tax (EPT) collected by municipalities on behalf of school divisions not setting their own mill rates, to the provincial General Revenue Fund instead of school divisions. The Ministry of Government Relations is now responsible for policy work relating to EPT.

If you have any questions, please contact Michael Roth at,

(306) 787-2948 or Abayomi.Akintola at, (306) 787-2895.






T. MacDougall,

Deputy Minister of Parks, Culture and Sport



cc: Honourable Donna Harpauer, Minister of Finance

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