Government of Saskatchewan ministries, Crown corporations and organizations are implementing contingency plans to minimize the impacts of postal service disruption.

Les ministères, sociétés d’État et organismes du gouvernement de la Saskatchewan mettent en œuvre des plans d’urgence visant à réduire les répercussions de l’interruption du service des postes.

Google Translate Disclaimer

A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

Software-based translations do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language. The Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Crown Royalty and Freehold Production Tax Programs and Payments

Information Circulars - Crown Royalty and Freehold Production Tax Structures and Drilling Incentives

Find information circulars related to Crown royalty and freehold production tax structures, available drilling incentives and valuation policies applicable to crude oil and natural gas.

Crown Royalty and Freehold Production Tax Rate Formula Factors and Royalty Rate Calculator

Use the current and historical monthly royalty/tax formula factors for both crude oil and natural gas and a downloadable spreadsheet file to calculate the Crown royalty and freehold production tax rates applicable to various oil and gas well types at various well productivity levels.

Royalty/Tax Factors

Royalty/Tax Rate Calculators

Crown Royalty and Freehold Tax Program for Enhanced Oil Recovery (EOR) Projects

"EOR oil" is the portion of an EOR project's production that qualifies to receive Saskatchewan's EOR royalty regime. In order to obtain "EOR oil" under The Oil and Gas Royalty Regulations, 2012 and The Freehold Oil and Gas Production Tax Regulations, 2012, two separate approvals are required.

Project Approval Requirements:

The first requirement is an approval of the technical aspects of the EOR project by the Resource Management Branch.

The second requirement is the submission of an "EOR oil under the Crown Royalty/Tax Regulations" application to the Petroleum Royalties group within the Energy Policy Branch through the Integrated Resource Information System (IRIS).

Note: Once an EOR project is approved by the Resource Management Branch, it is at the discretion of the project operator as to whether or not they choose to apply for EOR oil for royalty/taxation purposes.

Reporting Requirements:

EOR Operator's Returns and accompanying schedules (A, B and C) are used to determine the Crown royalty and freehold production tax payable on EOR oil produced from an EOR project in Saskatchewan. The EOR Operator's Return and accompanying schedules are completed for a royalty/taxation year (calendar year, unless otherwise approved by the Minister of Energy and Resources) and submitted by the operator of the EOR project.

The regulations provide for two reporting requirements:

  1. An "estimated" EOR Operator's Return is to be filed with the ministry one month prior to the beginning of each royalty/taxation year. Its purpose is to determine the rates to be used in calculating the monthly Crown royalty and freehold production tax instalments during the royalty/taxation year.
  2. An "actual" EOR Operator's Return is to be filed with the ministry no later than three months subsequent to the end of each royalty/taxation year. Its purpose is to determine the actual Crown royalty and freehold production tax liability for the royalty/taxation year.

For additional information, please refer to the following information circulars:

Filing Requirements:

EOR Operator's Returns for royalty/taxation years ending on or before December 31, 2018

For royalty/taxation years ending on or before December 31, 2018, the following electronic forms are to be used to calculate the Crown royalty and freehold production tax rates for EOR projects (including revisions):

EOR Operator's Returns for royalty/taxation years after December 31, 2018

The Ministry of Energy and Resources is pleased to announce the introduction of an online self-service module for the filing of EOR Operator's Returns within IRIS. This new module will streamline the process for filing EOR Operator's Returns and the calculation of the Crown royalty and freehold production tax rate(s) for EOR projects.

The new module allows for the filing of the actual return for the royalty/taxation year 2019 and the estimated return for the royalty/taxation year 2020.

Please note any revisions to the estimated return for the royalty/taxation year 2019 will have to be filed using the electronic returns and not in the new module.

Following its release, all EOR Operator's Returns that are available in the self-service module must be filed using the new module.

When an EOR Operator's Return is filed using the self-service module within IRIS, Crown royalty and freehold production tax rate(s) applicable to the EOR project will be calculated by the module. Operators of EOR projects are still encouraged to complete and upload accompanying schedules when filing their EOR Operator's Returns using the new module.

Please refer to the Industry Release Notes and User Guide.

Associated Gas Royalty Moratorium

The Ministry of Energy and Resources has implemented a five-year Associated Gas Royalty Moratorium on the collection of Crown Royalty and Freehold Production Tax (royalty) on associated gas produced from wells other than gas wells, including natural gas produced from oil wells. The implementation fulfills a commitment announced in the Government of Saskatchewan's Growth Plan to assist producers in meeting their regulatory obligations to reduce methane-base greenhouse gas emissions by 40 to 45 per cent between 2020 and 2025.

The moratorium will apply to natural gas produced on or after April 1, 2021, and before April 1, 2026, and will effectively start with the billing of the April 2021 production month and end after the billing of the March 2026 production month.

High Water-Cut Oil Well Program

The High Water-Cut Oil Well Program (HWCP) has been amended and became effective April 1, 2021. The HWCP provides a royalty status re-assignment for qualifying high water-cut oil wells that incur an average minimum investment of $20,000 per well to directly improve the water handling capabilities and extend the producing life of the well.

Saskatchewan Petroleum Research Incentive

Operators of projects that have been approved under the Saskatchewan Petroleum Research Incentive Program can claim credits toward the remission of royalties and taxes by submitting a completed copy of the form. Each form shall be accompanied by a list of the expenses incurred by the project, broken down into the categories of eligible research costs.

Waterflood Development Program

The Waterflood Development Program offers repayable royalty/freehold production tax deferral for eligible wells that have been converted to injection wells or newly drilled injection wells for the purpose of waterflooding an oil reservoir.

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