Skip to main content
The Statute Law Amendment (Taxation) Act, 1990

S.M. 1990-91, c. 13

Bill 20, 1st Session, 35th Legislature

The Statute Law Amendment (Taxation) Act, 1990

(Assented to December 14, 1990)

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

PART 1

THE HEALTH AND POST SECONDARY EDUCATION TAX LEVY ACT

C.C.S.M. c. H24 amended

1           The Health and Post Secondary Education Tax Levy Act is amended by this Part.

Sections 3.2 and 33 added

2           The following sections are added after section 3.1:

Commercial truck exemption after 1990

3.2         Where, after 1990, remuneration is paid by an employer to a person who operates a commercial truck on behalf of the employer both inside and outside Manitoba, no tax is payable by the employer under subsection 3(3.1) in respect of the remuneration.

Workplace training tax refund

3.3(1)      Subject to subsections (2) and (3),where an employer provides workplace training to employees in respect of whom tax is paid under subsection 3(3.1), the minister may, on application by the employer under subsection (4), refund part of the tax.

Tax refund amount

3.3(2)      The minister shall, in accordance with the regulations, determine the amount of a tax refund payable under subsection (1) to an amount not exceeding 0.3% of the remuneration in respect of which tax is paid under subsection 3(3.1).

Workplace training plan approval

3.3(3)      An employer is not eligible for a refund under subsection (1) unless the workplace training is provided under a workplace training plan approved by the minister or other official designated under the regulations for such purpose.

Application in accordance with the regulations

3.3(4)      An application for a refund under subsection (1) must be made to the minister in accordance with the regulations.

Subsection 5(2.3) amended

3           Subsection 5(2.3) is amended by adding "where the minister so requests," after "Notwithstanding subsection (1)," and by striking out ", without notice or demand,".

Subsection 38(1) amended

4           Subsection 38(1) is amended by adding the following clauses:

(f) respecting workplace training plans under subsection 3.3(3) and tax refund applications under subsection 3.3(4);

(g) defining workplace training for purposes of section 3.3;

(h) respecting determination of amounts payable as tax refunds under subsection 3.3(1).

PART 2

THE INCOME TAX ACT

C.C.S.M. c. I10 amended

5           The Income Tax Act is amended by this Part.

Subsection 7.1(1) amended

6           Clause (a) in the definition of "corporation" in subsection 7.1(1) is amended by striking out "before 1991" and substituting "before 1992".

PART 3

THE MINING TAX ACT

C.C.S.M. c. M195 amended

7           The Mining Tax Act is amended by this Part.

Subsection 13.1(2) amended

8(1)        The heading to subsection 13.1(2) is amended by striking out "1989" and substituting "1989, 1990 and 1991" and the subsection is amended by striking out "during the period commencing January 1, 1989 and ending December 31, 1989" and substituting "for each fiscal year during the period commencing January 1, 1989 and ending December 31, 1991".

Subsection 13.1(3) amended

8(2)        Subsection 13.1(3) is amended

(a) by striking out "Where an operator pays" and substituting "Where, in respect of the 1989, 1990 or 1991 taxation year, an operator pays"; and

(b) by striking out "1989" in clauses (a) and (c).

Subsection 14(2) amended

9           The heading to subsection 14(2) is amended by striking out "March 25, 1990" and substituting "March 25" and the subsection is amended by striking out "March 25, 1990" and substituting "March 25 of the year following the taxation year for which the special tax is payable".

Clause 45(b) amended

10          Clause 45(b) is amended by adding ", or filed in respect of," after "contained in".

PART 4

THE RETAIL SALES TAX ACT

C.C.S.M. c. R130 amended

11          The Retail Sales Tax Act is amended by this Part.

Subsection 1(1) amended

12          The definition of "purchase price" or "sale price" in subsection 1(1) is amended by adding ", but does not include the goods and services tax under Part IX of The Excise Tax Act (Canada)" after "of the purchaser".

Subsection 2(1) amended

13(1)       Subsection 2(1) is amended by striking out ", except tangible personal property in respect of which tax is payable under subsection (11),".

Subsection 2(4) amended

13(2)       Subsection 2(4) is amended by striking out "or (11)".

Subsection 2(11) repealed

13(3)       Subsection 2(11) is repealed.

Subsection 9(3) repealed and replaced

14          Subsection 9(3) is repealed and the following is substituted:

Deemed collection of tax by vendor

9(3)        Where a vendor fails to collect a tax payable by a purchaser under section 2, the vendor is deemed to have collected the tax and no deduction, allowance or credit may be made or given to a vendor in respect of tax that the vendor fails to collect.

Subsection 9(4) repealed

15          Subsection 9(4) is repealed.

Subsection 13(3) amended

16          Subsection 13(3) is amended by striking out "has been collected" and substituting "is collected or is deemed to be collected".

Subsection 13(5) amended

17          Subsection 13(5) is amended by striking out "any tax collected under this Act" and substituting "tax collected or deemed to be collected under this Act".

Subsection 16(1) amended

18          Subsection 16(1) is amended

(a) by striking out "tax collected by the vendor" and substituting "tax collected or deemed to be collected by the vendor"; and

(b) by striking out "shall thereupon be presumed" and substituting "is deemed".

Subsection 17(3) amended

19          Subsection 17(3) is amended

(a) by striking out "tax collected by the vendor" where it first occurs and substituting "tax collected or deemed to be collected by the vendor";

(b) by striking out "tax collected by the vendor or payable by the purchaser," where it first occurs and substituting "tax that the vendor is liable to remit or the purchaser is liable to pay under this Act";

(c) by striking out "shall be presumed" and substituting "is deemed"; and

(d) by striking out "mutatis mutandis" and substituting "with such modifications as the circumstances require".

Section 29 amended

20          Section 29 is amended by adding the following clause:

(t) respecting disclosure of the purchase price by vendors.

PART 5

THE TOBACCO TAX ACT

C.C.S.M. c. T80 amended

21          The Tobacco Tax Act is amended by this Part.

Clause 2(l)(a) amended

22          Clause 2(1)(a) is amended by striking out "6.5¢" and substituting "".

PART 6

COMING INTO FORCE

On royal assent

23          Subject to this Part, this Act comes into force on royal assent.

Sections 2 and 4: January 1, 1991

24          Sections 2 and 4 come into force on January 1, 1991.

Section 3: retroactive to January 1, 1990

25          Section 3 is retroactive and is deemed to have come into force on January 1, 1990.

Sections 8 and 9: retroactive to January 1, 1990

26          Sections 8 and 9 are retroactive and are deemed to have come into force on January 1, 1990.

Sections 12, 13 and 20: January 1, 1991 or later

27          Sections 12, 13 and 20 come into force on the later of:

(a) January 1, 1991; and

(b) the date of coming into force of those provisions of Bill C-62 of the Second Session of the Thirty-fourth Parliament of Canada that are related to the goods and services tax and that are stated in that Bill as at November 22, 1990 to come into force on January 1, 1991.

Sections 14-19: retroactive to November 19, 1990

28          Sections 14 to 19 are retroactive and are deemed to have come into force on November 19, 1990.

Section 21: retroactive to December 3, 1990

29          Section 21 is retroactive and is deemed to have come into force on December 3, 1990.