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Municipal
Taxation
The City of Moose Jaw has created a favourable tax environment.
In fact, Moose Jaw has some of the lowest commercial mill
rates compared to other cities in Saskatchewan.In order
to calculate a properties annual tax, you must multiply the
fair
value of the property (assessed) x provincial taxable percentage
x mill rate/1000 x mill rate factor.
| Mill Rate |
Municipal |
18.357 |
| |
Public School |
21.74 |
| |
Separate School |
22.82 |
| |
Total (Public) |
40.097 |
| |
Total (Sep.) |
41.177 |
| Mill Rate Factors |
Residential |
0.7948 |
| |
Owner Occ. Condo |
0.715 |
| |
Commercial |
1.1283 |
| |
Multi. Res |
0.7948 |
| |
Elevator Pipeline |
1.505 |
| |
Railway Pipeline |
1.505 |
| |
Non Arable Land |
0.148 |
| |
Agricultural |
0.573 |
| |
Golf |
0.603 |
| |
New Hotel |
0.9643 |
Source: City of Moose Jaw, 2005School and municipal Mill Rates fluctuate in the rural communities in the Moose
Jaw REDA region. Multiple School Boards, varying population base, and varying degrees
of industry tax contribution attribute to a wide mill rate range for the rural
areas.
| Location |
Commercial & Industrial Mill Rate |
Rank in Saskatchewan |
| Pense No. 160 |
22.39 |
6 |
| Caron No. 162 |
23 |
9 |
| Wheatlands No. 163 |
24.91 |
23 |
| Moose Jaw No. 161 |
25.71 |
29 |
Source: Saskbiz, 2003
| Location |
Municipal Mill Rate |
Rank in Saskatchewan |
| Moose Jaw No. 161 |
3.5 |
1 |
| Pense No. 160 |
3.85 |
2 |
| Caron No. 162 |
4 |
3 |
| Chaplin No. 164 |
5 |
4 |
| Dufferin No. 190 |
5.62 |
11 |
| Wheatlands No. 163 |
6.5 |
20 |
| Redburn No. 130 |
7.5 |
33 |
| Hillsborough No.132 |
8.3 |
57 |
Source: Saskbiz, 2003
Given that there are approximately 297 Rural Municipalities in Saskatchewan,
many of the R.M.’s within the Moose Jaw REDA region have some of the lowest
Municipal and Commercial & Industrial Mill Rates in the province.
| |
Property Class Name |
Municipal Mill Rate |
Public School Mill Rate |
Separate School Mill Rate |
Total Uniform Mill Rate |
Mill Rate Factor |
Factored Mill Rate |
| R.M.s in MJREDA |
Agriculture |
3.5 - 11.5 |
18.51 - 20.91 |
n/a |
22.39 - 29.4 |
0.94 - 1.0 |
22.39 - 30.42 |
| Communities in MJREDA |
Agriculture |
9.0 - 43.5 |
18.7 - 22.1 |
n/a |
28.0 - 62.5 |
0.69 - 1.0 |
27.5 - 62.5 |
| City of Moose Jaw |
Agriculture |
18.36 |
18.95 |
19.78 |
37.31 |
0.69 |
25.9 |
| R.M.s in MJREDA |
Commercial and Industrial |
3.85 - 11.5 |
18.51 - 22.1 |
n/a |
22.39 - 30.25 |
1.0 - 1.14 |
22.39 - 30.42 |
| Communities in MJREDA |
Commercial and Industrial |
9.0 - 43.5 |
17.12 - 22.1 |
n/a |
28.0 - 62.5 |
1.0 - 1.30 |
28.0 - 62.5 |
| City of Moose Jaw |
Commercial and Industrial |
18.36 |
18.95 |
19.78 |
37.31 |
1.11 |
41.53 |
| R.M.s in MJREDA |
Residential |
3.5 - 11.5 |
18.51 - 22.1 |
n/a |
22.39 - 30.42 |
1.0 - 1.55 |
22.39 - 45.59 |
| Communities in MJREDA |
Residential |
8.5 - 33.31 |
17.12 - 22.1 |
n/a |
27.5 - 62.5 |
0.87 - 1.55 |
27.5 - 62.5 |
| City of Moose Jaw |
Residential |
18.36 |
18.95 |
19.78 |
37.31 |
0.97 |
36.19 |
| Communities in MJREDA |
Residential Condo |
8.5 - 43.5 |
17.12 - 22.1 |
n/a |
27.5 - 62.5 |
1 |
27.5 - 62.5 |
| City of Moose Jaw |
Residential Condo |
18.36 |
18.95 |
19.78 |
37.31 |
0.97 |
36.19 |
| R.M.s in MJREDA |
Seasonal Residential |
3.5 - 11.25 |
18.51 - 22.1 |
n/a |
22.39 - 30.42 |
1 |
22.39 - 30.7 |
| Communities in MJREDA |
Seasonal Residential |
8.5 - 43.5 |
17.12 - 22.1 |
n/a |
27.5 - 62.5 |
1.0 - 1.83 |
27.5 - 62.5 |
Source: Saskbiz, 2003
Provincial Taxation
Saskatchewan offers competitive tax rates not only
to individuals, but also businesses operating in the province. For Individuals,
Provincial Taxes include, Personal Income Tax, Provincial Sales Tax, and Fuel
Tax. Please note there are no sales, income, or capital taxes at the local
or municipal level. For Businesses, Provincial Taxes include Corporation Capital
Tax Rates
and Saskatchewan Corporate Income Tax, although small businesses(Canadian-controlled
private corporations) pay a reduced rate on their active business income.
There are tax incentives offered for both the Manufacturing and Processing sectors.
Saskatchewan offers tax credits to encourage corporations to make investments
in Manufacturing and Processing capital assets, research and development activities
and film production. For more information on Corporate Income Tax, and other
Provincial and Federal Tax Rates, please visit the Saskatchewan Finance website
at www.gov.sk.ca or www.saskbiz.ca.
Workers Compensation
Saskatchewan’s
no fault insurance system for Workers Compensation protects and compensates
both employers and workers resulting from injuries at the workplace. The no-fault
system provides coverage at a competitive cost and protects workers and
employers from the uncertainties of litigation. The Workers Compensation Board
maintains
rate stability for predicting the cost of future claims by using forty-one
industry rated codes. For information on rate classification, see www.wcbsask.com.
Employment
Insurance
Employment Insurance (EI) is a federal government program that
provides
temporary financial help to unemployed Canadians while they look for
work, upgrade their skills, are expecting a child, caring for a newborn, or while
they
are sick.
Employees and employers fund the EI program through contributions.
Corporations withhold an employee’s portion of salary payments, which are then
sent to Revenue Canada. For more information on EI see www.fin.gc.ca
Canada Pension Plan
The Canada Pension Plan (CPP) is contributory,
earnings-related
social insurance program. The plan provides a measure of protection
to the contributor
and his or her family against the loss of income due to retirement, disability
or death. CPP operates throughout Canada, with the exception
of Quebec.
Based upon salary, a portion of an employee’s salary is withheld
and these amounts are sent to Revenue Canada, along with an employers
matching
contribution. Virtually every
Canadian earning a salary over the age of 18 pays into the CPP.
If the person is self-employed, he or she pays both portions. For more detailed
information,
please visit www.hrdc-drhc.gc.ca
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