When Rivier Academy was owned by the Sisters of the Presentation of Mary, it was tax exempt. That is not the case anymore. (Image Credit: file photo/paNOW)

By Susan McNeil

Property taxes

Mixed results for tax appeals in Prince Albert

Feb 6, 2026 | 5:28 PM

The City of Prince Albert saw mixed success at the Saskatchewan Court of Appeal for two properties when it came to designating what a church or school is for tax purposes.  

In one case, the Canadian Revival Centre, which bought the old Rivier Academy school on 15th Street, appealed a decision of the tax assessor to designate portions of the building as a school, some as a place of worship, but consider the remaining two-thirds as taxable. 

With an assessment of more than $6 million, this led to a significant tax bill.   

When the building was owned by the Sisters of the Presentation of Mary, the entire building was exempted from tax, but they achieved that status through a specific law titled the Sisters of Presentation Act. The law did not carry forward to the new owners.  

After it was purchased by the CRC, it was inspected by an assessor in 2022 who found that the unused portions of the school would not be exempt from taxes. With 64 per cent of the building taxable, the assessment was set at $3,445,000.  

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That decision was appealed to the Board of Revision, which dismissed it and then appealed again to the Assessment Appeal Committee of the Saskatchewan Municipal Board.  

The committee deemed the entire building as tax exempt, but that decision was, in turn, appealed by the City.  

Judge’s allowed the City’s appeal; the matter was returned to committee for a new hearing because not enough evidence was available for what the disputed space is actually being used for.  

In the second case, the Embassy Church had a similar issue when its building at Plaza 88 was partially designated as a school. They also have a daycare and a convenience store.

The assessor declared only the school portion of the property exempt from municipal tax, a marked change from it’s previous standing as mainly tax free.  

Embassy did not dispute that the store or portions of the building with long-term leases should be taxed, but took issue with the change to the rest of the property.  

It followed a similar path of appeals, but with a different result.  

The committee determined that the building was a church, with church-like operations. Despite the fact that they rent out space -it is sporadic and the predominant use is for a place of public worship. 

The daycare was not primarily a place of public worship and therefore not tax exempt.  

Because the Appeal court found that the committee had accurately interpreted the law, the city’s appeal was dismissed.  

Embassy was awarded partial costs of $3,000. 

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susan.mcneil@pattisonmedia.com