INTERIM / ANNUAL EDUCATION PROPERTY TAX (EPT) RETURN QUESTIONS AND ANSWERS

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1 INTERIM / ANNUAL EDUCATION PROPERTY TAX (EPT) RETURN QUESTIONS AND ANSWERS Table of Contents General Questions Where can a copy of the interim or annual EPT return be found? What is the submission deadline? Who receives a copy of the interim or annual EPT return? How can I contact the Ministry of Government Relations? How can I contact the Ministry of Education? What if no EPT was collected this year? Does an interim or annual return still have to be filled out and submitted? Is the administrator the only person who can fill out and sign the EPT return? There are two different school divisions in my municipality. Can both school divisions be included on one EPT return? The submission deadline has passed. Does the interim/annual EPT return still need to be filled out and submitted? Should I send in the amended interim or annual return?... 4 Frequently Asked Questions Should I report the statutory exemption in Part I? Why should I carry forward the closing balance from last year s EPT return to the current EPT return? What can I put under Part II Item 13 Adjustments? There are school taxes collected but have not been remitted. Where should I record it? I overpaid the school division. What should I do? I found an error in a previous EPT return. What should I do?

2 General Questions 1. Where can a copy of the interim or annual EPT return be found? The returns are located on the Government of Saskatchewan website, in both pdf and excel format. You will also find the instructions on how to fill out the return on the website: If a municipality does not have internet access, a copy of the return can be faxed or mailed to the municipality. 2. What is the submission deadline? Interim: An interim EPT return of the current year must be submitted by September 15 th each year. The fiscal year end for school divisions is August 31 st and school divisions require the EPT information for their annual audited financial statement which must be completed by October 1 st. Annual: An annual EPT return of the preceding year must be submitted by January 15 th each year. 3. Who receives a copy of the interim or annual EPT return? Interim: It is sent to Saskatchewan s Ministry of Government Relations and to each school division on whose behalf the municipality is collecting EPT. Annual: It is sent to Saskatchewan s Ministry of Government Relations, Ministry of Education and to each school division on whose behalf the municipality is collecting EPT. 4. How can I contact the Ministry of Government Relations? Ministry of Government Relations Fax: (306) Mail: Ministry of Government Relations, Victoria Avenue, Regina SK S4P 3T2 5. How can I contact the Ministry of Education? Ministry of Education Fax: (306) Mail: Ministry of Education, 7th Floor College Avenue, Regina SK S4P 4V9 2

3 6. What if no EPT was collected this year? Does an interim or annual return still have to be filled out and submitted? The interim and annual return must still be completed and submitted even if no EPT has been collected. That is because council may have granted tax abatements or cancellations, exemptions, economic development agreements, sale of tax title property with a loss, penalties applied to EPT, licence fees collected, etc. There may be land in the municipality that lies within the boundaries of a separate school division but the municipality has no assessment allotted to the separate school division. If this is the case, interim and annual EPT returns must still be submitted. Each return will show NIL as there is assessment that is allotted to the separate school division. Every municipality must levy and collect EPT on behalf of the school division and remit the collected EPT to the school division. If no EPT was collected or EPT was collected and not remitted, contact the Property Tax Analyst at (306) The Education Act, 1995 section 285 states: Subject to section 288, for every taxation year a tax at the rates mentioned in section 288 is to be levied over the taxable property within the school division. Section 291 states: The council of a municipality mentioned in subsection 290(1) shall keep the tax rolls and records of the municipality a separate record of the uniform school taxes levied, collected and paid on account of each taxable parcel of land in the school division. An education property tax should have been levied on all taxable properties within the municipality before the tax notices were sent out. The province set the EPT mill rates that municipalities use to levy the EPT. If the EPT was not levied on all taxable property in the municipality, contact the Property Tax Analyst at (306) Is the administrator the only person who can fill out and sign the EPT return? The administrator should be the person who fills out or generates the return and signs it. However, if the administrator is unavailable due to illness, holidays, etc., the person who has alternate signing authority for the administrator should complete and submit the form. 8. There are two different school divisions in my municipality. Can both school divisions be included on one EPT return? A separate EPT return must be completed for each school division that is situated wholly or partially within the municipal boundaries. 3

4 9. The submission deadline has passed. Does the interim/annual EPT return still need to be filled out and submitted? Yes, it should be filled out immediately and submitted as soon as possible. 10. Should I send in the amended interim or annual return? Yes, it is important that you send in the amended interim or annual return so we have the most updated record. Frequently Asked Questions 11. Should I report the statutory exemption in Part I? No, statutory exemptions should not be included in Part I Exemption Assessment, only include the amount of local exempt assessment. All local exemptions granted must also be reported in Part V in detail. 12. Why should I carry forward the closing balance from last year s EPT return to the current EPT return? The closing balance of the EPT return from last year represents the outstanding balance at the end of last year. It should always equal the opening balance of the current year EPT return. For example, the closing balance in the 2014 EPT annual return Due to school division December 31 st was $500. Consequently, the opening balance in the 2015 EPT annual return Due to school division January 1 st should also be $500. The outstanding balance does not change overnight. 13. What can I put under Part II Item 13 Adjustments? Exercise caution when using this category as most school tax adjustments will fit into one of the other items. An explanation must be provided for each adjustment. The two most common adjustments are: supplementary levy please note there is no need to report any supplementary assessment in Part I but just the supplementary levy under Part II Item 13 Adjustments ; prior year adjustment (correction of an error in the EPT return of a prior year). 4

5 14. There are school taxes collected but have not been remitted. Where should I record it? You can record any money collected on behalf of the school division but has not been remitted under Part IV Item 17 Due on account of collections of school taxes, trailer licence fees and grants-in-lieu of taxes. 15. I overpaid the school division. What should I do? If a municipality has overpaid the school division in the current tax year and has not yet reconciled the overpayment, it can correct the overpayment through a refund cheque from the school division or by the municipality reducing the amount paid on the next month s EPT collection return until the overpayment has reached zero. 16. I found an error in a previous EPT return. What should I do? Communicate with the school division regarding the error. You have two options to correct the error: (1) correct the previous EPT return and review/revise any subsequent EPT return as the error may have changed the carry-forward open balance; or (2) do a prior year adjustment. For example, the current year is 2015 and you find an error in the 2014 EPT annual return. Under option 1, you could amend the 2014 EPT annual return, review/revise the 2015 EPT interim and annual returns to ensure the carry-forward opening balance is still correct, and submit all the amended forms. Under option 2, we heard from municipalities that sometimes their auditors refused to amend any EPT annual return that was audited previously, so they have no choice but to do a prior year adjustment in the current year EPT return. In this case, when you fill out the 2015 EPT annual return, record the prior year adjustment under Part II Item 13 and ensure an explanation is provided. 5

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