By Tax Sale Compass Editorial Team, Cloudy Days Retail Inc.
Last reviewed: October 1, 2026
Manitoba and Saskatchewan sit side by side but use three different legal models. Most Manitoba municipalities sell under The Municipal Act, where the auction is final. The City of Winnipeg sells under its own Charter, which gives a one-year redemption after the sale. Saskatchewan's Tax Enforcement Act works the other way around: the municipality registers a tax lien, takes title itself, and only then offers the land for sale. Alberta is covered separately in our Alberta tax recovery guide.
As of October 1, 2026, Tax Sale Compass shows 0 active Manitoba sales and 12 Manitoba records on file. The City of Selkirk cancelled its sale; our records show the announcement as September 29, 2026. Saskatchewan shows 0 active sales and 3 records on file. Records on file are past or withdrawn notices kept for research. They are not properties you can bid on. Counts change with every daily update, and our how we count page explains the categories. Current counts are on the Manitoba and Saskatchewan pages.
Which properties are sold. The Act works from a "designated year," which is the fifth year before the current year, or a later year council designates (sections 363 and 365). Each year, council must offer for sale by auction every property with taxes in arrears for the designated year that meets the regulatory criteria. A municipality may not sell a property for taxes except by public auction (section 365).
Notice timeline. At least 120 days before the auction, the municipality must present a notice of tax sale to the Land Titles Office for registration (section 366). At least 90 days before, it must give the registered owner a first notice by personal service, and between 30 and 50 days before, a second notice (section 367). It must also post a public notice at least 30 days before, in the municipal office, on or near the property and in two other public places. The notice is published twice, at least 21 days and at least 14 days before the auction, in a newspaper or other publication with general circulation (subsection 367(7)). The owner's notices must warn that "if the property is sold, the sale is final and any interest the person had in the property before the sale is extinguished" (subsection 367(6)).
Possession. From the date the public notice is posted, the municipality is entitled to possession of the property (section 368).
Paying before the auction. Any person may pay the designated-year arrears and costs "before the commencement of the auction." If that happens, the property must not be sold, and the notice of tax sale is discharged (section 371). A municipality may also cancel or adjourn the auction of a property before it begins, including when the owner signs a payment agreement (section 369). Where a notice outside Winnipeg describes parcels as "redeemed," the mechanism in this Act is payment before the auction. There is no redemption after the sale.
The auction. The municipality may set terms and conditions and a reserve bid equal to the arrears and costs (section 372). The auctioneer, council members, the chief administrative officer and their households may not bid (section 373). A property is sold when the auctioneer declares it sold. If no one bids above the reserve, it is sold to the municipality. If it sells for less than the arrears and costs, the shortfall is cancelled. If it does not sell, ownership is unchanged and the property stays on the arrears list (section 375).
After the auction. There is no redemption period. A sale can only be challenged on the grounds that it was not conducted in a fair and open manner or that the section 367 notices were not served. The challenger must sue and file a pending litigation order within 30 days of the auction (subsections 377(1) and 377(2)). If no order is filed within those 30 days, the district registrar must register the buyer as owner on a tax sale application, and registration "extinguishes every interest in the property that arose or existed before the property was sold," except as The Real Property Act provides (subsections 377(3) and 377(4)). If proceeds exceed the arrears and costs by more than $200, the municipality must notify the people entitled to notice, who have three years to apply to court for the excess (section 380).
When property is liable. Property in Winnipeg becomes liable to tax sale when taxes have been unpaid for more than one year after December 31 of the year they were imposed (section 371). The city must arrange a sale at least annually and publish the list of parcels in The Manitoba Gazette at least 30 and no more than 60 days before the sale (section 374). The registered owner gets a notice at least 120 days before the sale and a second notice at least 60 days before (section 376). The city has a prior right to buy listed parcels for the unpaid taxes if its Gazette notice says so (section 377).
The auction and payment. Parcels not redeemed or bought by the city are offered at public auction and sold to the highest bidder (section 378). Officials and certain employees may not bid (section 379). A buyer who bids more than the unpaid taxes pays the unpaid taxes at the sale. If the property is not redeemed, the buyer pays the balance within one month after the district registrar says title may issue (section 381). The buyer receives a tax sale certificate (section 382). During the redemption period the buyer may protect the property from waste but must not injure or commit waste of it (section 384).
Redemption. Anyone with an interest, or a person on their behalf, may "within one year after the date of sale of the property, redeem the property from tax sale." They pay the city all unpaid taxes, including taxes levied after the sale, plus a penalty at a rate council sets by by-law, multiplied by what the buyer paid, if the buyer is not the city (subsection 386(1)). All of the buyer's rights end when the redemption money is paid (section 388). After the year, redemption is still possible through the district registrar until a certificate of title is issued (sections 389 and 390). Council may also allow redemption by instalments (section 393). The buyer can apply for title only after one year and before three years from the sale (section 394). Every interested person must then be given notice. Anyone served who does not redeem before title is issued, or challenge the sale within the 90-day period, is barred from any claim (sections 395 and 396).
The lien stage. Land with taxes unpaid after December 31 of the year they were levied can be dealt with under the Act. By November 15 each year the treasurer submits a list of those lands to the head of council (section 3). The list is advertised with a notice that, unless the arrears and costs are paid sooner, a tax lien will be registered after sixty days (sections 4 and 5). The treasurer then applies to register the tax lien no later than January 31 (section 10). The owner remains assessed for the land (section 14).
Redeeming during the lien. The treasurer must discharge the tax lien when the registered owner, or any other person on the owner's behalf, pays the arrears, insurance premiums, advertising costs, the registration fee and the other listed costs (subsection 19(1)). Mortgagees and other interest holders have their own payment rights (section 20).
Title to the municipality. At any time after "six months from the date on which the municipality's interest based on a tax lien was registered," council may authorize proceedings to take title (subsection 22(1)). The Provincial Mediation Board may shorten that period in listed situations. Everyone with an interest is then served a notice giving them "a period of six months from the date of the service of the notice on them, to contest the claim of the municipality or to redeem the land" (subsection 23(2)). If the land is not redeemed, a final 30-day notice follows (section 24). For land above the prescribed value, the municipality may apply for title once the 30 days pass, with the consent of the Provincial Mediation Board (section 26.1).
The municipal sale. Within one year after obtaining title, the municipality must offer the land for sale "either by public auction or by tender by sealed bid." Notice is given at least three weeks in advance, by newspaper advertisement and by mail to the Government of Saskatchewan (subsections 31(1) and 31(3)). Council may reject a bid that does not cover the arrears, penalties and costs and then sell privately at the best price available. It may also accept the highest bid even if it falls short (subsections 31(4) and 31(5)). Sale terms are whatever council deems proper (subsection 31(6)). A municipality may also keep the land instead (subsection 31(7)). The Act's redemption sections (sections 19 to 21) apply while the tax lien is registered. None of them gives a right to redeem land after the municipality has sold it.
| Manitoba Municipal Act | City of Winnipeg Charter | Saskatchewan Tax Enforcement Act | |
|---|---|---|---|
| Who sells | Municipality, public auction only | City, public auction | Municipality, after it holds title |
| Paying before the sale | Arrears and costs before the auction begins stop the sale (section 371) | Redeeming before the sale removes the parcel (section 378) | Paying the arrears and costs discharges the lien (section 19) |
| After the sale | Final; 30-day challenge window only (section 377) | One-year redemption, then through the registrar until title issues (sections 386 and 390) | No redemption from the municipality's buyer |
| Format | Public auction | Public auction | Public auction or sealed tender |
All names and figures are invented for illustration. The timeline uses only the minimum periods in The Municipal Act of Manitoba.
A rural Manitoba municipality schedules its tax sale auction. One property owes $8,400 in designated-year arrears and costs.
If the same property were in Winnipeg, you would pay the unpaid taxes at the sale and the balance only if the property is not redeemed. The owner would have a year to redeem, paying the taxes plus a penalty at the rate in the city's by-law. Ask the city for the current rate rather than assuming one.
Related guides: redemption periods by province, how to read a tax sale notice, provincial tax sale systems and what are tax sales. Inactive records are open for research. Active listing detail is part of Tax Sale Compass Premium, at Canadian dollars 9.99 per month or 99.90 per year.
Tax Sale Compass, operated by Cloudy Days Retail Inc. of Cold Lake, Alberta, is an information service. This guide is general information, not legal advice. Tax Sale Compass is not the auctioneer and is not a party to any sale. Verify every sale, deadline, payment term and redemption right with the municipality that published the notice.