S.M. 1987-88, c. 51
The Oil and Gas Production Tax Act
Table of Contents
INTERPRETATION | ||
1 | Definitions. | |
(2) | Related persons. | |
OIL AND GAS PRODUCTION TAXES | ||
2 | Tax on oil. | |
3 | Tax on gas. | |
4 | Calculation and payment. | |
5 | Time of payment. | |
6 | By whom to be paid. | |
(2) | Special operator. | |
(3) | Direct payment. | |
(4) | Operator to provide information. | |
7 | Operator to collect and pay to minister. | |
(2) | Deduction. | |
(3) | Deemed receipt. | |
(4) | Taxpayer to pay. | |
(5) | Deemed Trust. | |
(6) | Payment on demand. | |
8 | Limitation on deductions. | |
9 | Books and records to be available. | |
10 | Returns. | |
(2) | Demand for return. | |
ADMINISTRATION AND ENFORCEMENT | ||
11 | Powers of minister. | |
12 | Failure to file return. | |
13 | Requirement of additional information. | |
(2) | Failure to supply information. | |
14 | Other possible penalties. | |
15 | Offence-non-delivery. | |
(2) | Offence-false statement | |
(3) | Wilful evasion. | |
(4) | Corporate officers. | |
16 | Who is a debtor. | |
(2) | Where court action commenced. | |
(3) | Application by alleged debtor. | |
(4) | Order of restitution, etc. | |
17 | Taxes a debt, and a lien and charge. | |
(2) | Exercise of power to recover debt. | |
(3) | Lien and charge in case of insolvency. | |
(4) | Demand on person indebted to owner. | |
(5) | Discharge of liability to debtor. | |
(6) | Liability to pay under demand; | |
(7) | Personal service. | |
(8) | Service of demand in business name. | |
(9) | Service Of demand on partnership. | |
18 | Injunction or other relief. | |
19 | Certification of tax. | |
(2) | Registration and effect of certificate. | |
(3) | Costs. | |
(4) | Warrant against personal property. | |
(5) | Sale of goods by auction. | |
(6) | Notice of sale. | |
(7) | Disposal of surplus. | |
(8) | Demand for payment if debtor is leaving Manitoba. | |
(9) | Seizure of goods upon non-payment. | |
(10) | Certificate to authorize seizure. | |
20 | Regulations. | |
(2) | Retroactive. | |
(3) | Classes. | |
21 | Fair market value. | |
(2) | Appeal. | |
TRANSITIONAL AND REPEAL | ||
25 | C.C.S.M. | |
26 | Commencement. | |
(2) | Retroactive effect. | |
(3) | Repeal. |