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.
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This approach involves collecting a portion of a tax or rate bill to go toward a special purpose fund. The special fund is then invested and interest earned is reinvested, with the goal of having a special-purpose reserve of capital for a specific future need.
This can typically be used for current operation and maintenance capital, but can be used for a wide range of services and applied in all sizes of municipalities. It is also often used for capital replacement costs or expansion of infrastructure.
Legislative Authority: S. 160, 317.1, 317.2 MA, 182, 336 NMA and S. 132, 281.1, 281.2 CA
Tax increment financing is used in areas of redevelopment. Property tax revenue is divided into two streams:
For a set period of time, the first stream would be directed to general municipal use and the second stream would be directed to a special increment fund to help repay the costs of the redevelopment.
Once the time period expires, the two streams are combined and all tax revenues may go into general revenue. This is often used for the upfront purchase of land and installation of public infrastructure (such as streets, water lines, curbs, etc.). This is typically used by larger municipalities that anticipate high growth.
Legislative Authority: S. 317.1, 317.2 MA, S. 336 NMA and S. 281.1, 281.2 CA
A municipality may pass a special tax bylaw to raise revenue for a specific service or purpose. The service or purpose must also be completed within the taxation year.
Special taxes are added to the tax roll and collected with property taxes. A special tax can only be levied on a property that will benefit from the specific service or purpose stated in the bylaw.
Legislative Authority: S. 8-9, 312-315 MA, S.8-9, 331-334 NMA and S. 8-9, 275-278 CA
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