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The Statute Law Amendment (Taxation) Act, 1993

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S.M. 1993, c. 46

The Statute Law Amendment (Taxation) Act, 1993

(Assented to July 27, 1993)

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

PART 1

THE CORPORATION CAPITAL TAX ACT

C.C.S.M. c. C226 amended

1           The Corporation Capital Tax Act is amended by this Part.

2           The definition "return" in section 1 is repealed and the following is substituted:

"return" means the corporation capital tax return authorized by the minister, complete with financial statements as presented to the shareholders of the corporation, copies of all schedules required by and filed with income tax returns under the Income Tax Act (Canada) and all other information required by the minister to be disclosed in the return; (« déclaration »)

3           Clauses 5(b) and 5(c) are repealed and the following is substituted:

(b) the amount by which the value of any asset of the corporation has been written down and deducted from its income or undivided profits where that amount is not deductible, or if deductible has not been deducted in computing its income for the fiscal year or a previous fiscal year, under the Income Tax Act (Canada);

and excludes

(c) any amount by which the value of any asset of the corporation has been written down and deducted from its income or undivided profits where that amount is deductible and has been deducted in computing its income for the fiscal year or a previous fiscal year under the Income Tax Act (Canada) unless all or part of that amount is not permitted by the regulations to be deducted.

4           The following is added after section 11:

Request for advance ruling

11.1        Where a corporation proposes to implement a transaction or a series of transactions that includes that transaction, the director may, after receipt of an application from and payment of the prescribed fee by the corporation, make an advance ruling regarding the application of section 11 with respect to that transaction.

5           The following is added after subsection 17(4) :

Instalments after July 1, 1993

17(4.1)      For fiscal years commencing after July 1, 1993, "the first day of the 4th, 7th, 10th and 13th months" in clause (4)(a) shall be read as "the 15th day of the 3rd, 6th, 9th and 12th months".

6           Section 24 is amended by adding "or by issue and filing of a financing statement in The Personal Property Registry," after "Land Titles Office,".

7(1)        Subsection 25(2) is amended by striking out "prescribed in the regulations" and substituting "authorized by him or her".

7(2)        The following is added after subsection 25(3):

Filing of financing statement

25(3.1)     The minister may issue a financing statement, completed in accordance with the regulations made under The Personal Property Security Act, showing the minister's address for service of notice, the name and address of the person liable for any debt due to Her Majesty in Right of Manitoba under this Act and certifying the amount of the debt, and may file the financing statement in The Personal Property Registry and, upon the filing, the financing statement has the same priority as a lien has under subsection (1).

8           The following is added after section 46:

Forms

46.1        The minister may authorize any form required under this Act, and any form purporting to be a form authorized by the minister shall be deemed to be a form authorized by the minister under this Act unless called into question by the minister or a person acting for the minister.

9           Subsection 51 (1) is amended

(a) by repealing clauses (a) and (b); and

(b) by adding the following after clause (k):

(l) prescribing the amount of the fee payable by a corporation in connection with an application for an advance ruling under section 11.1.

PART 2

THE GASOLINE TAX ACT

C.C.S.M. c. G40 amended

10          The Gasoline Tax Act is amended by this Part.

11(1)       Subsection 2(6) is amended by striking out "3.5¢" and substituting "2.5¢".

11(2)       Subsection 2(15) is amended

(a) by adding "or" at the end of clause (g): and

(b) by adding the following after clause (g):

(h) the operation of a vehicle in circumstances provided in the regulations;

11(3)       Clause 2(21)(c) is amended by striking out "not more than three months after the date of export" and substituting "within two years after the date of export".

11(4)       Subsection 2(23) is amended

(a) in clause (a), by striking out "10.5¢" and substituting "11.5¢" ; and

(b) in clause (b), by striking out "5.0¢" and substituting "4.2¢" .

11(5)       The following is added after subsection 2(23):

Exemption for aircraft gasoline

2(23.1)     A purchaser of aircraft gasoline delivered directly into the fuel tanks of an aircraft that is configured solely for hauling freight and that has arrived directly from or will depart directly for a destination outside North America may purchase the aircraft gasoline exempt from the tax as provided in clause (23)(b).

11(6)       Subsection 2(24) is amended by striking out "7.00" and substituting "9.0¢".

12(1)       Clause 5(8)(a) is amended by striking out "before the first day of September of the year following" and substituting "within two years after".

12(2)       Subsection 5(10) is amended

(a) in the section heading, by striking out "September first" and substituting "two years"; and

(b) by striking out "on or after September 1 in the year following" and substituting "more than two years after".

13          Subsection 15(2) is amended by striking out "as may be fixed in the regulations" and substituting "in an amount equal to 0.32% of the applicable tax rate for each litre of gasoline or gasohol on which the tax is payable, received by the deputy collector during the period for which the computation is made,".

14(1)       Subsection 16(10) is repealed and the following is substituted:

Lien on personal property

16(10)      The amount of any debt due from any person to the government under this Act binds and is a lien and charge in favour of the government on all the property in the province, other than real property, of the person liable for the debt, and the lien has priority over all other claims of any person against the debtor or person liable for the debt, except a person having a prior security or lien duly registered or filed in a registry or filing office under an Act of the Legislature or an Act of Parliament prior to the date that the lien in favour of the Crown arose.

14(2)       The following is added after subsection 16(12):

Filing of financing statement

16(12.1)    The minister may issue a financing statement, completed in accordance with the regulations made under The Personal Property Security Act, showing the minister's address for service of notice, the name and address of the person liable for any debt due to Her Majesty in Right of Manitoba under this Act and certifying the amount of the debt, and may file the financing statement in The Personal Property Registry and, upon the filing, the financing statement has the same priority as a lien has under subsection (10).

15          Section 30 is amended

(a) in subsection (1), by adding ", except as provided in the regulations," after "no person shall"; and

(b) in subsection (2), by striking out "No" and substituting "Except as provided in the regulations, no".

16          The following is added after clause 39(dd):

(ee) providing for the exemption of a class or classes of persons or gasoline from this Act or the regulations or any provision of this Act or the regulations.

PART 3

THE HEALTH AND POST SECONDARY EDUCATION TAX LEVY ACT

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

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

18(1)       Section 1 is amended by repealing the definition "return" and substituting the following definition in alphabetical order:

"return" means the employer tax return authorized by the minister; (« déclaration »)

18(2)       Section 1 is amended by repealing the definition "year" and substituting the following definition in alphabetical order:

"year" means a calendar year. (« année »)

18(3)       Section 1 is amended by adding the following definition in alphabetical order:

"corporate partner" means a corporation that is a partner in a partnership; (« corporation membre »)

19          The following is added after section 1:

Meaning of "employer"

1.1(1)      For greater certainty, "employer" includes a partnership and a trust paying remuneration to an employee.

Meaning of "associated"

1.1(2)      For the purposes of this Act, a corporation is "associated" with another corporation at a particular time if the two corporations are associated with each other at the particular time within the meaning of section 256 of the Income Tax Act (Canada).

Meaning of "related"

1.1(3)      For the purposes of this Act, a person is "related" to another person at a particular time if the two persons are related to each other at the particular time within the meaning of section 251 of the Income Tax Act (Canada).

20(1)       Subsection 2(3) is repealed and the ,following is substituted:

Associated corporations

2(3)        Where two or more corporations are associated with each other at any time in a year after 1992, the corporations shall be deemed to be a single employer in respect of all of the employees in the year of the corporations and shall calculate the tax payable and the exemption or notch reduction authorized under section 3 for the year as though they were a single employer, and the amount of the tax payable and exemption or notch reduction authorized shall be shared among them.

20(2)       Subsection 2(4) is repealed and the following is substituted:

Corporate partnerships

2(4)        Where, after 1992, in a partnership that includes one or more corporations as partners

(a) a corporate partner, either alone or together with every other corporation with which it is associated, is at any time in a year entitled to share more than 50% of the profits or obligated to share more than 50% of the losses of the partnership, the combination of

(i) the partnership,

(ii) the corporate partner,

(iii) each corporation that is at any time in the year associated with the corporate partner, and

(iv) each other partnership in which the corporate partner, either alone or together with every other corporation with which it is associated, is at any time in the year entitled to share more than 50% of the profits or obligated to share more than 50% of the losses of such other partnership,

shall be deemed to be a single employer in respect of all of the employees in the year of the corporations and partnerships described in subclauses (i) through (iv) and the corporations and partnerships shall calculate the tax payable and the exemption or notch reduction authorized under section 3 for the year as though they were a single employer, and the amount of the tax payable and exemption or notch reduction authorized shall be shared among them; or

(b) one or more corporate partners is included in a group of related persons and that related group is at any time in a year entitled in the aggregate to share more than 50% of the profits or obligated in the aggregate to share more than 50% of the losses of the partnership, the combination of

(i) the partnership,

(ii) each corporate partner in the related group which, either alone or together with every other corporation in the related group with which it is associated, is at any time in the year entitled to share 25% or more of the profits or obligated to share 25% or more of the losses of the partnership,

(iii) each corporation that is at any time in the year associated with a corporate partner described in subclause (ii), and

(iv) each other partnership in which a corporate partner described in subclause (ii) is included in a group of related persons and that related group is at any time in the year entitled in the aggregate to share more than 50% of the profits or obligated in the aggregate to share more than 50% of the losses of such other partnership, and that corporate partner described in subclause (ii), either alone or together with every other corporation with which it is associated, is at any time in the year entitled to share 25% or more of the profits or obligated to share 25% or more of the losses of such other partnership,

shall be deemed to be a single employer in respect of all of the employees in the year of the corporations and partnerships described in subclauses (i) through (iv) and the corporations and partnerships shall calculate the tax payable and the exemption or notch reduction authorized under section 3 for the year as though they were a single employer, and the amount of the tax payable and exemption or notch reduction authorized shall be shared among them.

Two or more partnerships

2(4.1)      Where, after 1992, there are two or more partnerships in respect of which the same group of persons is in respect of each partnership at any time in a year entitled in the aggregate to share more than 50% of the profits or obligated in the aggregate to share more than 50% of the losses of the partnership, and that group of persons includes a corporation which, either alone or together with every other corporation with which it is associated and which is included in the same group of persons, is at any time in the year entitled to share 25% or more of the profits or obligated to share 25% or more of the losses of the partnership, the partnerships shall be deemed to be a single employer in respect of all of the employees in the year of the partnerships and shall calculate the tax payable and the exemption or notch reduction authorized under section 3 for the year as though they were a single employer, and the amount of the tax payable and exemption or notch reduction authorized shall be shared among them.

20(3)       Subsection 2(5) is repealed.

20(4)       The following is added after subsection 2(5):

Annual declaration of sharing after 1992

2(5.1)      Where subsection (3), (4) or (4.1) applies in a year to an employer that is a corporation or partnership, the employer shall file, as part of the annual return required under subsection 5(2.6), a declaration, on an aggregate and individual basis, of the amount of the exemption or notch reduction authorized under section 3 for the year that was shared by the employer and every other corporation and partnership deemed to be a single employer.

Failure to share exemption or reduction

2(5.2)      Where subsection (3), (4) or (4.1) applies in a year to an employer that is a corporation or partnership and

(a) the employer fails to file, directly or by an agent, a declaration for the year as required under subsection (5.1); or

(b) the sharing of the exemption or notch reduction authorized for the year as set out in a declaration filed under subsection (5.1) is not reasonable in the circumstances having regard to the remuneration paid;

the director may, notwithstanding any declaration, allocate the exemption or notch reduction authorized under section 3 to one or more of the employer and every other corporation and partnership deemed to be a single employer as is reasonable in the circumstances.

Allocation of profits or losses

2(5.3)      For the purposes of subsections (4) and (4.1), where two or more partners of a partnership agree to share in the profits or losses of the partnership or any other amount in respect of any activity of the partnership that is relevant to the computation of the share of the profits or losses of the partners, and the share of any such partner of the profits or losses or other amount is not reasonable in the circumstances having regard to the capital invested in or work performed for the partnership by the partners or such other factors as may be relevant, the director may, notwithstanding any agreement, deem that share to be the amount that is reasonable in the circumstances.

20(5)       Subsection 2(7) is repealed.

20(6)       The following is added after subsection 2(7):

Relief for corporate partnerships

2(8)        Subsections (4) and (4.1) are not applicable in respect of a partnership in circumstances as may be prescribed.

21(1)       Subsections 3(3.6) and (3.7) are repealed and the following is substituted:

Exemption after 1989

3(3.6)      Where the total remuneration paid by an employer to employees is $600,000. or less in a year after 1989 and before 1994, no tax is payable by the employer under subsection (3.1) for the year.

Notch provision after 1989

3(3.7)      Where the total remuneration paid by an employer to employees in a year after 1989 and before 1994 is more than $600,000. and not more than $1,200,000., the tax payable by the employer under subsection (3.1) for the year, before adding any interest or penalties otherwise applicable, is 4.5% of the amount of remuneration paid in the year that is more than $600,000. but not more than $1,200,000.

21(2)       The following is added after subsection 3(3.7):

Exemption after 1993

3(3.8)      Where the total remuneration paid by an employer to employees in a year after 1993 is $750,000. or less, no tax is payable by the employer under subsection (3.1) for the year.

Notch provision after 1993

3(3.9)      Where the total remuneration paid by an employer to employees in a year after 1993 is more than $750,000. and not more than $1,500,000., the tax payable by the employer under subsection (3.1) for the year, before adding any interest or penalties otherwise applicable, is 4.5% of the amount of remuneration paid in the year that is more than $750,000. but not more than $1,500,000.

22(1)       Subsections 5(2) and (2.1) are repealed.

22(2)       Subsection 5(2.3) is repealed and the following is substituted:

Annual declaration of salaries after 1989

5(2.3)      Where an employer has a permanent establishment in the province and pays in a year after 1989 and before 1994 remuneration of $600,000. or less to all of its employees, the minister may require the employer to file, on or before March 31 of the immediately following year, a declaration of the amount of the remuneration paid for the year.

22(3)       Subsection 5(2.4) is repealed and the following is substituted:

Annual declaration of salaries after 1993

5(2.4)      Where an employer has a permanent establishment in the province and pays in a year after 1993 remuneration of $750,000. or less to all of its employees, the minister may require the employer to file, on or before March 31 of the immediately following year, a declaration of the amount of the remuneration paid for the year.

22(4)       The following is added after subsection 5(2.4):

Annual return for associated corporations for 1992

5(2.5)      Where two or more corporations are associated with each other at any time in 1992, they shall, without notice or demand, file with the minister, on or before February 28, 1993, in addition to any monthly returns that may be due, an annual return, on an aggregate and individual basis, of the amount of remuneration paid and the tax payable under section 3 by them for the year and shall, at that time, pay any tax owing.

22(5)       The following is added after subsection

Annual return for associated employers after 1992

5(2.6)      Where subsection 2(3), 2(4) or 2(4.1) applies in a year after 1992 to an employer that is a corporation or partnership, the employer shall, without notice or demand, file with the minister, on or before March 31 of the immediately following year, in addition to any monthly returns that may be due, an annual return, on an aggregate and individual basis, of the amount of the remuneration paid and the tax payable under section 3 for the year by the employer and every other corporation and partnership deemed to be a single employer, and including the declaration required under subsection 2(5.1) and a copy of the T4-T4A summary of each of them for the year as required to be filed under the Income Tax Act (Canada), and shall, at that time, pay any tax owing.

22(6)       Subsection 5(3) is amended by striking out "Every employer, shall, before the last day of February immediately following the end of a year, file with the minister" and substituting "The minister may require an employer to file, on or before March 31 of the immediately following year,".

23          Subsection 7(1) is repealed and the following is substituted:

Annual return for taxable employers after 1992

7(1)        Notwithstanding any other provision of this Act, where an employer is subject to tax under section 3 and subsections 2(3), 2(4) and 2(4.1) do not apply to the employer, the minister may require the employer to file, in addition to any monthly returns that may be due, an annual return, on or before March 31 of the immediately following year, setting out the amount of the remuneration paid and the tax payable by and the notch reduction authorized for the employer under section 3 for the period, and including a copy of the T4-T4A summary of the employer for the period as required to be filed under the Income Tax Act (Canada), and shall, at that time, pay any tax owing.

24          Section 11 is amended by adding "or by issue and filing of a financing statement in The Personal Property Registry," after "land titles office, ".

25(1)       Subsection 12(2) is amended by striking out "prescribed by the regulations" and substituting "authorized by him or her".

25(2)       The following is added after subsection 12(3):

Filing of financing statement

12(3.1)     The minister may issue a financing statement, completed in accordance with the regulations made under The Personal Property Security Act, showing the minister's address for service of notice, the name and address of the person liable for any debt due to Her Majesty in Right of Manitoba under this Act and certifying the amount of the debt, and may file the financing statement in The Personal Property Registry and, upon the filing, the financing statement has the same priority as a lien has under subsection (1).

26          Subsection 25(2) is amended by striking out "four years" and substituting "two years".

27          The following is added after section 26.1:

Request for advance ruling

26.2        Where an employer proposes to implement a transaction or a series of transactions that includes that transaction, the director may, after receipt of an application from and payment of the prescribed fee by the employer, make an advance ruling regarding the application of section 26.1 with respect to that transaction.

28          The following is added after section 33:

Forms

33.1        The minister may authorize any form required under this Act, and any form purporting to be a form authorized by the minister shall be deemed to be a form authorized by the minister under this Act unless called into question by the minister or a person acting for the minister.

29          Subsection 38(1) is amended

(a) by repealing clauses (a) and (b);

(b) in clause (c) of the English version, by striking out "else"; and

(c) by adding the following after clause (h):

(i) prescribing the amount of the fee payable by an employer in connection with an application for an advance ruling under section 26.2.

PART 4

THE HOMEOWNERS TAX AND INSULATION ASSISTANCE ACT

C.C.S.M. c. H75 amended

30          The Homeowners Tax and Insulation Assistance Act is amended by this Part.

31          The definition "pensioner homeowner" in section 1 is repealed and the following is substituted:

"pensioner homeowner" has the same meaning as in subsection 5(1) of The Income Tax Act; (« propriétaire pensionné de résidence »)

32          Part II is repealed.

33          Section 14 is repealed and the following is substituted:

Refund of rent to pensioner tenant

14          Where, in respect of any year after 1992, the minister receives an application from a pensioner tenant under section 13 and the minister is satisfied that the application should be approved in accordance with the regulations, the minister may refund to the pensioner tenant an amount equal to the least of

(a) $175. minus 2% of the amount by which the income of the individual's family for the year, as defined in The Income Tax Act, exceeds $15,000.;

(b) the amount by which 10% of the rent paid on the pensioner tenant's principal residence for the year exceeds $160.; and

(c) the amount by which the occupancy cost, as defined in The Income Tax Act, of the pensioner tenant for the year exceeds the municipal tax deduction of the pensioner tenant for the year.

Use of table

14.1        Notwithstanding section 14, where, in any year after 1992, the income of the individual's family for the year of a pensioner tenant exceeds $15,000., the pensioner tenant may use a table prepared by the minister for the purpose of computing the amount to be determined in clause 14(a).

PART 5

THE INCOME TAX ACT

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

34          The Income Tax Act is amended by this Part.

35(1)       Subsection 1(1) is amended

(a) by repealing the definitions "amount", "assessment", "business", "corporation", "person ", "prescribed", "taxable income" and "taxpayer";

(b) by repealing the definitions "court", "federal Act", "federal regulations", "permanent establishment", "Receiver-General of Canada" and "taxation year" and substituting the following definitions in alphabetical order:

"court" means the Court of Queen's Bench of Manitoba; (« tribunal »)

"federal Act" means the Income Tax Act (Canada), as amended from time to time; (« loi fédérale »)

"federal regulations" means the regulations made under the federal Act, as amended from time to time; (« règlements fédéraux »)

"permanent establishment" has the same meaning as in the federal regulations; (« établissement permanent »)

"Receiver General" means the Receiver General for Canada; but in any provision of the federal Act that is incorporated by reference in this Act, unless a collection agreement is entered into, a reference to the Receiver General for Canada shall be read and construed for the purposes of this Act as a reference to the treasurer; (« receveur général »)

"taxation year" has the same meaning as in subsection 249(1) of the federal Act and, in the case of an estate or trust arising on death, has the same meaning as in subsection 104(23) of that Act; (« année d'imposition »)

(c) by adding the following definition in alphabetical order:

"regulations" means the regulations made by the Lieutenant Governor in Council under this Act; (« règlements »)

(d) in the definition "treasurer", by striking out "Receiver-General of Canada" and substituting "Receiver General".

35(2)       The following is added after subsection 1(1):

Meanings under federal Act

1(1.1)      In this Act, the following words or expressions have the same meaning as they have in the federal Act:

"amount", "assessment", "balance-due day", "business", "corporation", "employed", "employee", "employer", "fiscal period", "person", "prescribed", "taxable income" and "taxpayer".

Application

1(1.2)      The meaning of "balance-due day" in subsection (1.1) is deemed to be applicable after 1989.

35(3)       Clause 1(6)(f) is amended by striking out "Bankruptcy Act" wherever it occurs and substituting "Bankruptcy and Insolvency Act".

35(4)       Clause 1(6)(h) is repealed and the following is substituted:

(h) a reference in the section to a word or expression in the left hand column of the following table shall be read as a reference to the word or expression opposite in the right hand column of the table:

TABLE

Her Majesty Her Majesty in right of the Province of Manitoba
Canada Manitoba
Criminal Code The Summary Convictions Act
Receiver General treasurer
Department of National Revenue Department of Finance
Deputy Minister of National Revenue deputy head
Deputy Attorney General of Canada Deputy Minister of Justice
Tax Court of Canada Court of Queen's Bench of Manitoba
Tax Court of Canada Act The Court of Queen's Bench Act
Federal Court of Canada Court of Queen's Bench of Manitoba
Federal Court Act The Court of Queen's Bench Act
Registrar of the Tax Court of Canada registrar of the Court of Queen's Bench of Manitoba
Registry of the Federal Court an administrative centre of the Court of Queen's Bench of Manitoba

36          Section 2 is repealed and the following is substituted:

Compound interest

2(1)        Subsection 248(11) of the federal Act applies for the purposes of this Act to the extent that that subsection applies to subsections 161(1), (2) and (11), 164(3) to (4) and 227(8.3) and 227(9.2) of the federal Act.

Application

2(2)        Subsection (1) is deemed to have come into force on January 1, 1987, and interest computed in respect of a period ending before that day shall be computed on and after that day, except that the reference to subsection 164(3.2) of the federal Act in subsection (1) is deemed to be applicable with respect to refunds for the 1985 and subsequent taxation years.

37(1)       The following is added after subsection 4(12):

Dependent child for 1993 and after

4(12.1)     For the 1993 and subsequent taxation years, the reference in clause (12)(c) to "each dependent in respect of whom the individual has claimed an amount under subparagraph 118(1)(d)(i) of the federal Act" shall be read as "each dependent who at any time in the year was a qualified dependent as defined in section 122.6 of the federal Act, other than a dependant for whom the individual has claimed an amount under paragraph 118(1)(b) or (d) of the federal Act".

Infirm dependent for 1993 and after

4(12.2)     For the 1993 and subsequent taxation years, the reference in clause (12)(d) to "subparagraph 118(1)(d)(ii) of the federal Act" shall be read as "paragraph 118(1)(d) of the federal Act".

37(2)       The following is added after subsection 4(13.1):

Dependent child for 1993 and after

4(13.2)     For the 1993 and subsequent taxation years, the reference in subclause (13)(a)(ii) to "each dependent in respect of whom the individual has claimed an amount under subparagraph 118(1)(d)(i) of the federal Act" shall be read as "each dependent who at any time in the year was a qualified dependent as defined in section 122.6 of the federal Act, other than a dependant for whom the individual has claimed an amount under paragraph 118(1)(b) or (d) of the federal Act".

Infirm dependent for 1993 and after

4(13.3)     For the 1993 and subsequent taxation years, the reference in subclause (13)(a)(iii) to "subparagraph 118(1)(d)(ii) of the federal Act" shall be read as "paragraph 118(1)(d) of the federal Act".

37(3)       Subsection 4(19) is amended by striking our "clause 22(1)(b)" and substituting "subsection 22(1)".

38(1)       Subsection 5(1) is amended in the definition "municipal tax deduction"

(a) by striking out "dwelling unit cost" wherever it occurs and substituting "occupancy cost";

(b) in clause (a), by striking out "$200." and substituting "$275."; and

(c) in clause (c), by striking out "$300." and substituting "$375. ".

38(2)       Subsection 5(1) is amended by adding the following definitions in alphabetical order:

"occupancy cost" means the amount, if any, by which the dwelling unit cost paid by the principal taxpayer or his or her spouse for a taxation year exceeds $250.; (« coûts d' occupation »)

"pensioner homeowner" means an individual who, in a taxation year,

(a) is a principal taxpayer;

(b) has attained the age of 55 years;

(c) is an owner or life tenant of a principal residence or has entered into an agreement to purchase a principal residence; and

(d) has paid school taxes in respect of that principal residence; (« propriétaire pensionné »)

"school tax assistance" subject to subsection (1.1), for a taxation year of a pensioner homeowner, means an amount equal to the least of

(a) $175. minus 2% of the amount by which the income of the individual's family for the year exceeds $15,000.,

(b) the amount by which the municipal taxes imposed for school purposes for the year in respect of the principal residence of the pensioner homeowner exceed $160., and

(c) the amount by which the occupancy cost of the pensioner homeowner for the year exceeds the municipal tax deduction of the pensioner homeowner for the year; (« aide en matière de taxes scolaires »)

38(3)       The following is added after subsection 5(1):

Use of table

5(1.1)      Notwithstanding the definition "school tax assistance" in subsection (1), where the income of the individual's family for a taxation year of a pensioner homeowner exceeds $15,000., the pensioner homeowner may use a table prepared by the treasurer for the purpose of computing the amount to be determined in clause (a) of that definition.

38(4)       Clause 5(5)(a) is amended

(a) by striking out "dwelling unit cost" wherever it occurs and substituting "occupancy cost";

(b) in subclause (i), by striking out "$200." and substituting "$275."; and

(c) in subclause (iii), by striking out "$300." and substituting "$375.".

38(5)        The following is added after clause 5(5)(a):

(a.1) where the individual is a principal taxpayer and a pensioner homeowner, an amount in respect of the school tax assistance of the individual;

38(6)       The following is added after subsection 5(5):

Dependent child for 1993 and after

5(5.1)      For the 1993 and subsequent taxation years, subclause (5)(b)(vi) shall be read as "for each dependent who at any time in the year was a qualified dependent, as defined in section 122.6 of the federal Act, other than a dependant for whom the individual has claimed an amount under paragraph 118(1)(b) or (d) of the federal Act, of the individual, $25., and".

Infirm dependent for 1993 and after

5(5.2)      For the 1993 and subsequent taxation years, the reference in subclause (5)(b)(vii) to "subparagraph 118(1)(d)(ii) of the federal Act" shall be read as "paragraph 118(1)(d) of the federal Act".

38(7)       Subsection 5(6) is amended by adding "(vi)," after "(iv)," .

38(8)       The following is added after subsection 5(6):

Application

5(6.1)      The reference to subclause (5)(b)(vi) in subsection (6) is deemed to be applicable after December 31, 1987.

38(9)       Clauses 5(17)(a) and (b) are repealed and the following is substituted:

(a) $250.; or

(b) the amount by which the municipal taxes imposed for that taxation year in respect of the principal residence exceed $250.;

39          The definition "qualified property" in subsection 7.2(2) is amended by striking out "July 1, 1993" and substituting "July 1, 1994".

40          The following is added after section 7.3:

Limitation on deductibility

7.4         Notwithstanding sections 7.2 and 7.3, no investment tax credit within the meaning of section 7.2 or research and development tax credit within the meaning of section 7.3 of a corporation is eligible to be deducted for a taxation year of the corporation ending before March 12, 1992.

41(1)       Subsection 9(1) is repealed and the following is substituted:

Capital gains refund

9(1)        Where an amount is to be refunded to a corporation for a taxation year under section 131 of the federal Act, the minister shall, subject to subsection (2), at such time and in such manner as is provided in that section, refund to the corporation an amount (in this section referred to as its "capital gains refund" for the year) equal to the least of

(a) that proportion of the amount of the refund of the corporation for the year calculated under subsection 131(2) of the federal Act that

(i) the percentage referred to in subsection 7(1),

is of

(ii) the percentage referred to in clause 131(6)(d)(i)(B) of the federal Act;

(b) the product of the percentage referred to in subsection 7(1) and the taxed capital gains (within the meaning assigned to that expression in subsection 130(3) of the federal Act) of the corporation for the year;

(c) the product of the percentage referred to in subsection 7(1) and the taxable income of the corporation for the year; and

(d) the tax otherwise payable under this Part by the corporation for the year.

41(2)       Subsection 9(3) is repealed and the following is substituted:

Application of refund to other liability

9(3)        Subsection 131(3) of the federal Act applies for the purposes of this Act.

42(1)       Subsection 11.1(2) is repealed and the following is substituted:

Labour-sponsored funds tax credit

11.1(2)     There may be deducted from the tax otherwise payable under this Act for a taxation year by a taxpayer who is an individual an amount equal to the lesser of the taxpayer's labour-sponsored funds tax credit for the year and

(a) for 1992, $700.;

(b) for 1993 and subsequent years, $1,000.

42(2)       Subsection 11.1(5) is repealed and the following is substituted:

Limitation on amount designated

11.1(5)     The aggregate of the amounts designated by a corporation for a taxation year in respect of approved shares purchased or subscribed for by a taxpayer shall not exceed

(a) for 1992, $3,500.;

(b) for 1993 and subsequent years, $5,000.

43          Section 14 is repealed and the following is substituted:

Application of federal provisions (returns, estimate of tax, assessment and withholding)

14(1)       Sections 150 and 151 and subsections 152(1) and (2) to (8) and 153(1) to (3) of the federal Act apply for the purposes of this Act.

Application

14(2)       The reference to subsection 152(3.1) of the federal Act in subsection (1) is deemed to be applicable after April 27, 1989, other than in respect to a taxation year of a taxpayer for which a notice of an original assessment under the Act in respect of the taxpayer for the year, or a notification that no tax is payable by the taxpayer for the year, was mailed before April 28, 1986.

Application

14(3)       The reference to subsection 152(4.2) of the federal Act in subsection (1) is deemed to be applicable with respect to assessments made in respect of the 1985 and subsequent taxation years.

44          Section 15 is repealed and the following is substituted:

Reassessment

15(1)       Where a collection agreement is in effect, notwithstanding that the normal reassessment period for a taxpayer in respect of a taxation year has elapsed, if the tax payable under Part I of the federal Act by the taxpayer for the year is re-assessed, the treasurer shall reassess or make additional assessments or assess tax, interest or penalties, as the circumstances require.

Application

15(2)       Subsection (1) is deemed to be applicable after April 27, 1989, other than in respect to a taxation year of a taxpayer for which a notice of an original assessment under the federal Act in respect of the taxpayer for the year, or a notification that no tax is payable by the taxpayer for the year, was mailed before April 28, 1986.

45          Subsection 18(1) is repealed and the following is substituted:

Payment of tax by farmer or fisherman

18(1)       Subject to section 20, an individual whose chief source of income is farming or fishing, other than an individual to whom subsection 153(2) of the federal Act applies for the purposes of this Act, shall pay to the treasurer in respect of each taxation year

(a) on or before December 31 in the year, 2/3 of

(i) the amount estimated by the individual under section 151 of the federal Act, as it applies for the purposes of this Act, to be the tax payable under this Act by the individual for the year, or

(ii) the tax payable under this Act by the individual for the immediately preceding taxation year; and

(b) on or before the individual's balance-due day for the year, the remainder of the individual's tax as estimated under section 151 of the federal Act, as it applies for the purposes of this Act.

Application

18(1.1)     Subsection (1) is deemed to be applicable to the 1990 and subsequent taxation years.

46(1)       Subsection 19(1) is repealed and the following is substituted:

Payment of tax by other individuals

19(1)       Subject to section 20, an individual, other than an individual to whom subsection 153(2) of the federal Act applies for the purposes of this Act or to whom section 18 applies, shall pay to the treasurer in respect of each taxation year

(a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to 1 of

(i) the amount estimated by the individual under section 151 of the federal Act, as it applies for the purposes of this Act, to be the tax payable under this Act by the individual for the year, or

(ii) the tax payable under this Act by the individual for the immediately preceding taxation year; and

(b) on or before the balance-due day in respect of the individual for the year, the remainder of the individual's tax estimated under section 151 of the federal Act, as it applies for the purposes of this Act.

46(2)       The following is added after subsection 19(1.1):

Taxation years subsequent to 1989

19(1.2)     Subsection (1) is deemed to be applicable to the 1990 and subsequent taxation years.

47          Section 20 is repealed and the following is substituted:

Instalment payments not required

20(1)       Where, under section 156.1 of the federal Act, no federal instalments are required for a particular taxation year, the requirements for payment by instalments under sections 18 and 19 are not applicable and the individual shall pay to the treasurer, on or before the individual's balance-due day for the particular year, the individual's tax as estimated under section 151 of the federal Act, as it applies for the purposes of this Act, for the particular year.

Application

20(2)       Subsection (1) is deemed to be applicable to the 1990 and subsequent taxation years.

48          Section 22 is repealed and the following is substituted:

Application of federal provisions (returns, payments and interest)

22(1)       Subsections 70(2) and 104(2), paragraph 104(23)(e), sections 158 to 160, subsection 160.1(1), sections 160.2 and 160.3 and subsections 161(1) to (7), (9) and (11) of the federal Act apply for the purposes of this Act.

Application

22(2)       Subsection (1) is deemed to be applicable to the 1988 and subsequent taxation years.

49          Sections 25 to 27 are repealed and the following is substituted:

Penalty for failure to file return

25(1)       Subsections 162(1) to (3), (5), (7) and (11) and section 235 of the federal Act apply for the purposes of this Act.

Application

25(2)       The references to subsection 162(5) and section 235 of the federal Act in subsection (1) are deemed to be applicable after December 16, 1991.

Application

25(3)       The reference to subsection 162(11) of the federal Act in subsection (1) is deemed to be applicable with respect to amounts referred to in paragraph 161(7)(a) of the federal Act in respect of subsequent taxation years referred to in that paragraph ending after July 13, 1990.

Collection agreement

25(4)       Where a collection agreement is in effect, the minister may refrain from levying or may reduce a penalty provided for in this section if the person who is liable to the penalty is required to pay a penalty under section 162 of the federal Act in respect of the same failure.

"Return"

26(1)       For the purposes of this section, "return" means a return under section 150 of the federal Act as it applies for the purposes of this Act and includes a form, certificate, statement, answer or other document that is filed as part of, or with respect to, a return.

Repeated failures

26(2)       Subsection 163(1), paragraph 163(2)(a) as it would apply without the references to subsection 120(2) of the federal Act therein, and subsections 163(2.1), (3) and (4) of the federal Act apply for the purposes of this Act.

Application

26(3)       The reference to subsection 163(4) of the federal Act in subsection (2) is deemed to be applicable with respect to amounts referred to in subsection 163(4) of the federal Act in respect of subsequent taxation years ending after July 13, 1990.

Collection agreement

26(4)       Where a collection agreement is in effect, the minister may refrain from levying or may reduce a penalty provided for in this section if the person who is liable to the penalty is required to pay a penalty under section 163 of the federal Act in respect of the same failure or the same false statement or omission, as the case may be.

Late or deficient instalments

27          Section 163.1 of the federal Act applies for the purposes of this Act.

50          Subsection 28.1(2) is repealed and the following is substituted:

Application of federal provisions (refunds)

28.1(2)     Subsections 164(1) to (1.31) and (1.5), (2) and (3) to (7) of the federal Act apply for the purposes of this Act.

Application

28.1(2.1)   Subsection (1) is deemed to be applicable with respect to refunds for the 1985 and subsequent taxation years.

51          Section 29 is repealed and the following is substituted:

Application of federal provisions (objections)

29(1)       Sections 165, 166.1 and 166.2 of the federal Act apply for the purposes of this Act.

Application

29(2)       Subsection (1) is deemed to be applicable with respect to applications filed after the day that is 30 days after December 17, 1991.

52(1)       Subsection 30(1) is repealed and the following is substituted:

Right of appeal

30(1)       Section 169 of the federal Act applies for the purposes of this Act.

52(2)       Subclause 30(2)(b)(i) is amended by striking out "subsection 7(6)" and substituting "subsection 7(5)".

53          Section 33 is repealed and the following is substituted:

Application of federal provisions (irregularities, extension of time and hearings in camera)

33          Sections 166, 167, 171 and 179 of the federal Act apply for the purposes of this Act.

54          Section 36 is repealed and the following is substituted:

Application of federal provisions (administration, garnishment and proceedings to collect)

36(1)       Sections 220, 221.1, 224, 225.1 and 225.2 of the federal Act apply for the purposes of this Act.

Application

36(2)       Subsection (1) is applicable with respect to amendments and enactments assented to or promulgated after 1989 and is deemed to have come into force on January 1, 1990.

55          Sections 38 and 39 are repealed and the following is substituted:

Recovery of amount payable

38          Section 222 of the federal Act applies for the purposes of this Act.

Certification of amount payable

39(1)       Subsections 223(2) to (4) of the federal Act apply for the purposes of this Act.

Collection agreement

39(2)       Where a collection agreement is in effect, subsection (1) does not apply, but the minister may proceed under section 223 of the federal Act for the purpose of collecting any amount payable under this Act by a taxpayer.

56          Section 41 is repealed and the following is substituted:

Acquisition of taxpayer's interest

41          Section 224.2 of the federal Act applies for the purposes of this Act.

57          Sections 44 to 47 are repealed and the following is substituted:

Seizure of chattels

44          Section 225 of the federal Act applies for the purposes of this Act.

Taxpayer leaving Canada or defaulting

45(1)       Section 226 of the federal Act applies for the purposes of this Act.

Application

45(2)       Subsection (1) is deemed to be applicable after December 16, 1991.

Application of federal provisions (withholding)

46(1)       Subsections 227(1) to (5), (8), (8.2) to (9), (9.2), (9.4), (9.5) and (11) to (13) of the federal Act apply for the purposes of this Act.

Assessment

46(2)       The minister may assess a person

(a) for an amount that is deducted or withheld by the person under this Act or a regulation or under a provision of the federal Act or the federal regulations that applies for the purposes of this Act; and

(b) for an amount that is payable by the person under subsection 224(4) or (4.1), subsections 227(8), (8.3) to (9), (9.2), (9.4) or (9.5) or section 227.1 or 235 of the federal Act, as they apply for the purposes of this Act, or section 52;

and, where the minister sends a notice of assessment to the person, sections 14 and 22 to 34 are applicable with such modifications as the circumstances require.

Application

46(3)       The reference to section 235 of the federal Act in clause (2)(b) is deemed to be applicable after December 16, 1991.

Liability of directors of corporation

47          Section 227.1 of the federal Act applies for the purposes of this Act.

58          Subsection 54(2) is repealed and the following is substituted:

Compliance order

54(2)       Subsection 238(2) of the federal Act applies for the purposes of this Act.

59          Section 55 is repealed and the following is substituted:

Penalty for evading the Act or regulations

55          Subsection 239(1) of the federal Act applies for the purposes of this Act.

60          Sections 58 and 59 are repealed and the following is substituted:

Liability of officers or agents of corporation

58          Section 242 of the federal Act applies for the purposes of this Act.

Minimum penalties mandatory

59          Section 243 of the federal Act applies for the purposes of this Act.

61(1)       Subsections 60(1) to (10), (12), (13), (14), (15) and (17) are repealed and the following is substituted:

Information or complaint

60(1)       Subsections 244(1) to (5), (7) to (11), (13) to (17) and (20) of the federal Act apply for the purposes of this Act.

Application

60(2)       The references to subsections 244(14), (16) and (20) of the federal Act in subsection (1) are deemed to be applicable after December 16, 1991.

61(2)       Subsection 60(18) is amended by striking out "subsection 4(17)" wherever it occurs and substituting "subsection 4(15) ".

62          Subsections 70(5) and (6) of the English version are amended by striking out "Receiver General for Canada" and substituting "Receiver General".

PART 6

THE MOTIVE FUEL TAX ACT

C.C.S.M. c. M220 amended

63          The Motive Fuel Tax Act is amended by this Part.

64(1)       Subsection 2(1) is amended by adding "or" at the end of clause (c) and by adding the following after clause (c):

(d) motive fuel as described in subsection (31);

64(2)       Clause 2(22)(c) is amended in the part preceding subclause (i) by striking out "not more than three months" and substituting "within two years".

64(3)       Clause 2(28)(h) is amended by striking out "12.6¢" and substituting "9.45¢".

64(4)       The following is added after subsection 2(30):

Motive fuel made from waste oils

2(31)       Notwithstanding subsection (28), every purchaser shall pay to Her Majesty in right of Manitoba a tax at a rate of 5.9¢ per litre in respect of motive fuel purchased after April 6, 1993 and before April 1, 1995 that is manufactured in Manitoba from waste oils produced in Manitoba and is purchased for use in an internal combustion engine.

65(1)       Subsection 17(9) is repealed and the following is substituted:

Lien on personal property

17(9)       The amount of any debt due from any person to the government under this Act binds and is a lien and charge in favour of the government on all the property in the province, other than real property, of the person liable for the debt, and the lien has priority over all other claims of any person against the debtor or person liable for the debt, except a person having a prior security or lien duly registered or filed in a registry or filing office under an Act of the Legislature or an Act of Parliament prior to the date that the lien in favour of the Crown arose.

65(2)        The following is added after subsection 17(11):

Filing of financing statement

17(11.1)    The minister may issue a financing statement, completed in accordance with the regulations made under The Personal Property Security Act, showing the minister's address for service of notice, the name and address of the person liable for any debt due to Her Majesty in Right of Manitoba under this Act and certifying the amount of the debt, and may file the financing statement in The Personal Property Registry and, upon the filing, the financing statement has the same priority as a lien has under subsection (9).

PART 7

THE RETAIL SALES TAX ACT

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

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

67(1)       Subsection 1(1) is amended in the definition "fair value", by adding ", except as otherwise provided in section 2.2," before "means ";

67(2)       Subsection 1(1) is amended in the part preceding clause (a) in the definition "purchaser", by adding ", except in sections 22.1 and 22.2," before "means"; and

67(3)       Subsection 1(1) is amended by repealing the definition "take out food".

67(4)       The following is added after subsection 1(3):

"Fair value" to include tax under section 2.1

1(4)        For the purposes of this Act and the regulations, "fair value" includes the tax payable under section 2.1.

68          Subsection 2(4) is repealed and the following is substituted:

Tax payable in other circumstances

2(4)        A purchaser other than

(a) a purchaser who purchases tangible personal property or a service at a retail sale in the province from a vendor; or

(b) a purchaser as defined in subsection 22.1(1) who has paid the tax in accordance with section 22.2;

shall without delay make a report to the minister in such form and containing such information as is prescribed in the regulations and shall pay the tax imposed by subsection (1) in the manner prescribed in the regulations.

69(1)       The following is added after section 2:

Definitions

2.1(1)      In this section,

"motor , vehicle" means tangible personal property that is a vehicle propelled by an internal combustion engine and intended to be operated on a highway, and includes a trailer that is designed to be drawn by such a vehicle; (« véhicule automobile »)

"pneumatic tire" means a tire that is air-filled or designed to be air-filled and is designed for use on a motor vehicle, but does not include a retreaded tire; (« pneu »)

"purchaser" means any person referred to in clause (a) or (b) of the definition "purchaser" in subsection 1(1) and includes a person who leases to another person a motor vehicle to which a pneumatic tire is attached or in connection with which a pneumatic tire is supplied. (« acheteur »)

Interpretation of "sale", "consumption" and "new

2.1(2) For the purposes of this section,

(a) any sale of a motor vehicle to which a pneumatic tire is attached or in connection with which a pneumatic tire is supplied, is a sale of the pneumatic tire;

(b) consumption by a person of a pneumatic tire includes the leasing by that person to another person of a motor vehicle to which a pneumatic tire is attached or in connection with which a pneumatic tire is supplied; and

(c) a pneumatic tire shall be considered to be new from the time of its manufacture until immediately after its acquisition at its first retail sale anywhere.

Tax on new pneumatic tires

2.1(3)      Every purchaser of a new pneumatic tire at a retail sale in the province, other than a purchaser referred to in subsection (4), shall pay to Her Majesty in right of Manitoba a tax of $2.80 in respect of the consumption of the tire.

Exemptions

2.1(4)      The purchaser of a new pneumatic tire is exempted from the tax imposed by this section if the tire is exempted, or is acquired by the purchaser as part of a motor vehicle that is exempted,

(a) by regulation from the tax imposed by this section; or

(b) under clause 3(1)(i), (x), (ii) and (mm) or by regulation from the tax imposed by section 2.

69(2)       The following is added after section 2.1:

Definitions

2.2(1)      In this section,

"fair value", in relation to a used motor vehicle, means the greater of its purchase price and its average wholesale price as determined in the manner authorized by the minister; (« juste valeur »)

"market value", in relation to a used motor vehicle, means the greater of its purchase price and its appraised value as determined in accordance with the regulations; (« valeur marchande »)

"motor vehicle" means tangible personal property that is an automobile, truck or van, or a vehicle prescribed in the regulations, that is required to be registered under The Highway Traffic Act, but does not include a motor vehicle that has a curb weight of more than 3,000 kg; (« véhicule automobile »)

"used", in relation to a motor vehicle, means a motor vehicle that has been owned by a previous consumer. (« usagé »)

Tax on used motor vehicles

2.2(2)      A purchaser of a used motor vehicle shall pay a tax to Her Majesty in right of Manitoba in respect of the consumption of the vehicle calculated on the fair value of the vehicle at the rate imposed by subsection 2(1).

Time for payment of tax

2.2(3)      A purchaser of a used motor vehicle shall pay the tax under subsection (2), and the tax shall be collected by a person authorized by the minister, at the time when he or she registers the vehicle under The Highway Traffic Act.

Exemptions

2.2(4)      Subsection (2) does not apply in respect of a used motor vehicle that is

(a) a settler's effect as defined in the regulations;

(b) acquired by a person by bequest or devolution of the estate of a deceased person;

(c) acquired by a charitable institution by gift;

(d) acquired by a person by gift from a member of his or her family in circumstances in which the acquisition would not be treated as a sale under the regulations;

(e) acquired by a corporation in circumstances in which the vehicle would not be treated as taxable under subsection 3(18) of this Act or under the regulations;

(f) acquired by a person who holds a registration certificate referred to in subsection 5(5);

(g) acquired by a person at a fair value that is less than an amount prescribed in the regulations; or

(h) acquired through a transaction prescribed for the purposes of this subsection in the regulations.

Documentation for exemption from tax

2.2(5)      A person shall not be entitled to an exemption under subsection (4) in respect of a used motor vehicle unless he or she provides the documentation prescribed in the regulations to a person authorized by the minister at the time when he or she registers the vehicle under The Highway Traffic Act.

Taxable transactions

2.2(6)      Notwithstanding subsections (1) and (2), section 2 and the definition "fair value" in subsection 1(1) apply in respect of a used motor vehicle that is

(a) sold by a vendor who holds a valid dealer permit issued under section 19 of The Highway Traffic Act and a valid subsisting registration certificate issued under subsection 5(1) of this Act;

(b) acquired from a vendor under a lease or rental; or

(c) acquired by a lessee from a vendor through the exercise of an option to purchase contained in a lease or rental agreement.

Reduction of tax payable

2.2(7)      Notwithstanding subsections (2) and (3), where a purchaser of a used motor vehicle provides the evidence prescribed in the regulations to satisfy the person authorized under subsection (3) that the market value of the vehicle is, by reason of severe damage or excessive use, less than its fair value, the person may reduce the tax payable by the purchaser under subsection (2) in accordance with the terms and conditions prescribed in the regulations.

Refund of tax paid

2.2(8)      Where a purchaser of a used motor vehicle provides the evidence prescribed in the regulations to satisfy the minister that the market value of the vehicle is, by reason of severe damage or excessive use, less than its fair value, the minister may refund all or part of the tax paid by the purchaser under subsection (2) in accordance with the terms and conditions prescribed in the regulations.

70(1)       Clauses 3(1)(a) and (b) are repealed and the following is substituted:

(a) food and beverages, except as prescribed in the regulations, for human consumption;

70(2)       Clause 3(1)(c) is repealed and the following is substituted:

(c) children's clothes, as . defined in the regulations, and children's footwear, as defined in the regulations, but not including

(i) disposable diapers that are designed for babies or young children, and

(ii) any item of clothes or footwear where the sale price of the item is more than $100.;

70(3)       Clause 3(1)(d) is amended by adding ", except as prescribed in the regulations" after "public health";

70(4)       Clause 3(1)(e) is repealed and the following is substituted:

(e) drugs for human use, as defined in the regulations;

(e.1) subject to subsection (6.1), drugs and medicines for livestock, as defined in the regulations, when the livestock are used directly in farming production;

70(5)       Clause 3(1)(q) is repealed.

70(6)       Clause 3(1)(r) is amended by striking out "newspapers and periodical publications,".

70(7)       The following is added after clause 3(1)(r):

(r. 1) newspapers that are provided to the public without charge;

70(8)       Clauses 3(1)(ee), (ff), (kk), (ll), (oo), (qq), (rr), (ss), (n) and (uu) are repealed.

70(9)       The following is added after clause 3(1)(uu):

(vv) hypodermic needles and syringes purchased and used by diabetics for the injection of insulin;

(ww) self-administered chemical diagnostic reagents purchased for a patient's own use.

70(10)      The following is added after subsection 3(2):

Meaning of item of clothes, etc.

3(2.1)      For the purposes of subclause (1)(c)(ii), "item" includes ' a suit, set or pair of clothes or footwear when designed and sold to be worn as a suit, set or pair.

70(11)      The following is added after subsection 3(6):

Purchaser's statement re drugs

3(6.1)      Except as otherwise provided in the regulations, where a person purchases any of the drugs and medicines for livestock referred to in clause (1)(e. l ), he or she shall provide the seller with a signed statement certifying that the drugs and medicines are for livestock and the livestock are used directly in farming production.

70(12)      Subsection 3(7) is repealed.

70(13)      Subsection 3(9) is amended by adding "but subject to subsection 3(24), " after "Notwithstanding section 2,".

70(14)      The following is added after subsection 3(23):

Exemption for certain aircraft

3(24)       Notwithstanding section 2 and subsection 3(9), no tax is payable under this Act in respect of the purchase of an aircraft, including the purchase of parts for and the payment for repairs to an aircraft, that is registered as a state aircraft or commercial aircraft under the Aeronautics Act (Canada), or regulations made under that Act, and is used solely to transport passengers or tangible personal property for a fee by an air carrier that

(a) has been approved as an air carrier under the Aeronautics Act (Canada), or regulations made under that Act; and

(b) has been issued a licence under the National Transportation Act, 1987 (Canada), or regulations made under that Act, to transport passengers or tangible personal property for a fee.

Purchaser's statement re aircraft

3(25)       Where a person purchases an aircraft or parts or repairs referred to in subsection (24), he or she shall provide the seller with a signed statement certifying that the aircraft satisfies the conditions set out in that subsection.

70(15)      The following is added after subsection 3(25):

Exemption for broadcast productions

3(26)       Notwithstanding section 2, no tax is payable in respect of the purchase of a visual or aural production recorded, or materials used directly to record the production, on motion picture film, video tape, audio tape, phonograph record or other recording media for the purpose of exhibition or broadcast to the public

(a) through a radio or television station or pay television system; or

(b) in a theatre or cinema accessible to the general public where, in the normal course of business, motion picture films are exhibited or live theatrical performances are staged, and a price for admission is usually charged.

70(16)      The following is added after subsection 3(26):

Refund in respect of farm storage buildings

3(27)       The minister may refund all or part of the tax paid by a farmer in respect of the purchase of a farm storage building or structure, or materials used directly to construct the building or structure, as provided in the regulations.

70(17)      The following is added after subsection 3(27):

Exemption for prepared food and beverages sold to certain persons

3(28)       Notwithstanding section 2, no tax is payable in respect of prepared food and beverages, as defined in the regulations, that are provided by

(a) an elementary or secondary school without charge, or for a nominal charge, to its students under a school lunch program;

(b) a hospital to its patients, or by a personal care home to its residents, as part of health care services;

(c) a charitable or non-profit organization without charge, or for a nominal charge, to persons who, because of poverty, suffering, distress, age, infirmity or disability, require assistance; or

(d) a recreational camp, operated by a charitable or non-profit organization, primarily to children 14 years of age or under, or to underprivileged or disabled persons.

Exemption for prepared food and beverages provided in certain circumstances

3(29)       Notwithstanding any other provision of this Act and the regulations, "sale" does not include the sale or provision of prepared food and beverages, as defined in the regulations, by

(a) an elementary or secondary school to its students through a cafeteria or canteen operated at the school;

(b) a boarding school, university or college to its students as part of a meal plan where the student purchases at least 10 meals each week, at a single price, for a continuous period of not less than one month;

(c) a domestic boarding house to its residents, or by a recreational camp to its attendees, at an all-inclusive single price for food and lodging, for a continuous period of not less than one month;

(d) a day care centre to its attendees as part of an all-inclusive price for day care services; or

(e) a senior citizens' home to its residents as part of a meal plan where the resident purchases at least 10 meals each week, at a single price, for a continuous period of not less than one month.

Exemption for tangible personal property provided in certain circumstances

3(30)       Notwithstanding any other provision of this Act and the regulations, "sale" does not include the sale of a service, or tangible personal property other than tobacco products and alcoholic beverages, directly by a charitable or non-profit organization to a person where the sale

(a) is not publicly advertised;

(b) is not in competition with sales made by a vendor who holds a subsisting registration certificate issued by the minister; and

(c) is not of a commercial nature. 71 Subsection 4(1) is amended

(a) in the part preceding clause (a), by striking out "except where the sale price is less than 26¢" after "pay the tax";

(b) in clause (d), by striking out "(p), (nn) or (ss)" and substituting "(p) or (nn) or subsection 3(24) "; and

(c) by repealing clause (f) and substituting the following:

(f) printing, binding, lithographing, multigraphing, duplicating, engraving, imprinting, typewriting, folding, addressing, collating and related functions, except where done in respect of

(i) books exempted under clause 3(1)(r), or

(ii) newspapers exempted under clause 3(1)(r.1);

71       Subsection 4(1) is amended

(a) in the part preceding clause (a), by striking out "except where the sale price is less than 26 cents" after "pay the tax";

(b) in clause (d), by striking out "(p), (nn) or (ss)" and substituting "(p) or (nn) or subsection 3(24)"; and

(c) by repealing clause (f) and substituting the following:

(f) printing, binding, lithographing, multigraphing, duplicating, engraving, imprinting, typewriting, folding, addressing, collating and related functions, except where done in respect of

(i) books exempted under clause 3(1)(r), or

(ii) newspapers exempted under clause 3(1)(r.1);

72(1)       The following is added after subsection 13(15):

Filing of financing statement

13(15.1)    The minister may issue a financing statement, completed in accordance with the regulations made under The Personal Property Security Act, showing the minister's address for service of notice, the name and address of the person liable for any debt due to Her Majesty in Right of Manitoba under this Act and certifying the amount of the debt, and may file the financing statement in The Personal Property Registry and, upon the filing, the financing statement has the same priority as a lien has under subsection (12).

72(2)       Subsection 13(18) is amended by adding "or by the filing of a financing statement under subsection (15.1)," after "subsection (13),".

73          Clause 16(2)(c) is amended by adding the following after subclause (iii):

(iv) less than the fair value determined for the purposes of and in accordance with section 2.2; or

74          The following is added after section 20.1:

Request for advance ruling

20.2        Where a person proposes to implement a transaction or a series of transactions that includes that transaction, the director may, after receipt of an application from and payment of the prescribed fee by the person, make an advance ruling regarding the application of section 20.1 with respect to that transaction.

75          Subsection 22.1(1) is repealed and the following is substituted:

Definitions

22.1(1)     In this section and section 22.2,

"agent for collection of the Canada Post Corporation" means any person authorized in writing by Canada Post Corporation to collect as its agent duties as defined in the Customs Act (Canada) under terms and conditions consistent with a collection agreement in respect of mail; (« agent de perception de la Société canadienne des postes »)

"agent for enforcement" means

(a) an officer as defined in section 2 of the Customs Act (Canada) employed at a customs office in the province,

(b) the Canada Post Corporation, where the Minister of National Revenue has entered into a collection agreement with that Corporation in respect of mail, and

(c) any agent for collection of the Canada Post Corporation; (« agent d'exécution »)

"books" means books as defined in the regulations; (« livres »)

"clothes" includes children's clothes as defined in the regulations, but does not include disposable diapers that are designed for babies or young children; (« v&cements »)

"collection agreement in respect of mail" means an agreement in writing between the Minister of National Revenue and Canada Post Corporation pursuant to which the Minister authorizes the Corporation, and the Corporation agrees, to collect as agent of the Minister duties as defined in the Customs Act (Canada) in respect of mail; (« accord de perception relatif au courrier »)

"footwear" includes children's footwear as defined in the regulations; (« chaussures »)

"purchaser" means a person who

(a) resides or is ordinarily resident or carries on business in the province, and

(b) brings tangible personal property or causes tangible personal property to be brought into, or receives delivery of tangible personal property in, the province from outside Canada for the person's own use, or the use by others at the person's expense, or on behalf of, or as the agent for, a principal who desires to acquire the tangible personal property for use by the person or other persons at the person's expense; (« acheteur »)

"tangible personal property" means tangible personal property as defined in subsection 1(1) other than books, clothes, footwear and vehicles; (« biens personnels corporels »)

"vehicles" means vehicles required to be registered under The Highway Traffic Act and off-road vehicles required to be registered under The Off-Road Vehicles Act. (« véhicules »)

Agreement with Canada re collection of tax

22.1(1.1)   Subject to the approval of the Lieutenant Governor in Council, the minister may, on behalf of Her Majesty in right of Manitoba, enter into an agreement with the Government of Canada with respect to the administration and enforcement in the province of this Act in respect of tangible personal property that is brought or caused to be brought into the province by a purchaser, or delivered in the province to a purchaser, from outside Canada.

76          The following is added after section 22.1:

Agent for enforcement authorized to collect tax

22.2(1)     An agent for enforcement is authorized to collect the tax from a purchaser.

Purchaser to pay tax

22.2(2)     Subject to subsection (3), a purchaser shall, at the time when the purchaser brings tangible personal property or causes tangible personal property to be brought into, or receives delivery of tangible personal property in, the province

(a) make to the agent for enforcement any report in respect of the tangible personal property that may be required by the agent for enforcement; and

(b) pay to the agent for enforcement the tax payable in respect of the tangible personal property computed on the purchase price as defined in subsection 1(1).

Exception

22.2(3)     No tax is payable under subsection (2) on tangible personal property in respect of which no tax is payable under Division III of Part IX of the Excise Tax Act (Canada) as that division is amended from time to time.

Failure to report or pay tax

22.2(4)     Where a purchaser fails or refuses

(a) to make the report required by clause (2)(a); or

(b) to pay the tax required by clause (2)(b);

the agent for enforcement may detain the tangible personal property for 60 days, unless before that period expires, the purchaser pays the tax payable in respect of the tangible personal property and any expenses related to its detention.

Forfeiture and disposal

22.2(5)     If the tax payable in respect of the tangible personal property and any expenses related to its detention are not paid within the period set out in subsection (4), the tangible personal property is forfeited to Her Majesty in right of Manitoba and may be disposed of as directed by the minister.

Refunds and collection of underpayments

22.2(6)     The Government of Canada is authorized

(a) to collect the tax owing in respect of tangible personal property that was released from customs without payment of all or part of that tax; and

(b) to refund any amount collected by an agent for enforcement that is in excess of the amount of the tax payable in respect of the tangible personal property;

in accordance with the terms and conditions of an agreement under subsection 22.1(1.1).

Immunity of agents far enforcement

22.2(7)     No action or proceeding may be brought against an agent for enforcement with respect to any act done in good faith by him or her in the exercise or intended exercise of a power or the performance or intended performance of a duty under this section, or for neglect or default in the exercise or performance in good faith of such power or duty.

77          Subsection 23(1) is amended

(a) by adding "or" at the end of clause (e); and

(b) by adding the following after clause (e):

(f) the person provides the documentation prescribed in the regulations for the purposes of subsection 2.2(5).

78          Section 25 is amended

(a) in the English version, by repealing the section heading and substituting "Liability of out of province vendors": and

(b) by striking out "he is not liable to prosecution for failing to comply with any provision of this Act or the regulations respecting the duties or obligations of a vendor, but".

79(1)       Subsection 26(1.1) is repealed and the following is substituted:

Proceeds of tax on disposable diapers

26(1.1)     The minister shall

(a) determine annually the amount that is received during the fiscal year as proceeds from the tax on disposable diapers designed for babies or young children imposed under subsection 2(1); and

(b) credit monthly a proportion of that amount in the books of the government to the same account as the environmental protection tax imposed by Part IV of The Revenue Act.

79(2)       The following is added after subsection 26(1.1):

Proceeds of tax on pneumatic tires

26(1.2)     The minister shall

(a) determine monthly the amount that is received during the fiscal year as proceeds from the tax on new pneumatic tires imposed under section 2.1 and that portion of the tax under subsection 2(1) that is imposed in respect of the tax under section 2.1; and

(b) credit monthly that amount in the books of the government to the same account as the environmental protection tax imposed by Part IV of The Revenue Act.

79(3)       Clause 26(3)(b) is amended by adding "and clause 26.1(b)" after "subsection (2)".

80          The following is added after section 26:

Tax adjustment for WRAP levy

26.1        Notwithstanding any other provision of this Act, the minister may, as provided in the regulations, allow a vendor in respect of a period

(a) to deduct from the proceeds of the tax that the vendor is required to remit; or

(b) to receive as a refund out of the Consolidated Fund; or

(c) to claim as a credit against the proceeds of the tax that the vendor may be required to remit for a subsequent period;

an amount equal to all or part of a levy paid by the vendor under The Waste Reduction and Prevention Act.

81(1)       The following is added after clause 29(1)(e.1):

(e.2) for the purposes of section 2.2

(i) prescribing or determining any matter that is required to be prescribed or determined, and

(ii) respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable for the administration and enforcement of that section;

81(2)       The following is added after clause 29(1)(e.2):

(e.3) prescribing, for the purposes of clause 3(1)(a), food and beverages;

81(3)       Clause 29(1)(f) is amended by adding "and sections 22.1 and 22.2" after "clause 3(1)(c)".

81(4)       Subsection 29(1) is amended

(a) by adding the following after clause (f):

(f.1) prescribing, for the purposes of clause 3(1)(d), natural water;

(b) by repealing clause (g) and substituting the following:

(g) defining, for the purposes of clause 3(1)(e), drugs for human use and pharmacist, practitioner and prescription;

(c) by adding the following after clause (g):

(g.1) defining, for the purposes of clause 3(1)(e.1), drugs and medicines for livestock;

(d) in clause (i), by striking out ", newspapers and periodical publications ".

81(5)       Clause 29(1)(i) is amended by adding "and sections 22.1 and 22.2" after "clause 3(1)(r) ".

81(6)       Clause 29(1)(j) is amended by striking out "clause 3(1)(y)" and substituting "clauses 2.2(4)(a) and 3(1)(y)".

81(7)       The following is added after clause 29(1)(k):

(k.1) providing, for the purposes of subsection 3(27), rules for refunds of tax paid in respect of farm storage buildings and structures and related construction materials;

81(8)       The following is added after clause 29(1)(k.1):

(k.2) defining, for the purposes of subsections 3(28) and 3(29), prepared food and beverages;

81(9)       The following is added after clause 29(1)(t):

(t.1) prescribing the amount of the fee payable by a person in connection with an application for an advance ruling made under section 20.2;

81(10)      Subsection 29(2) is repealed.

81(11)      The following is added after subsection 29(3):

Regulations under various clauses

29(4)       A regulation made under clause (1)(e.3), (f. l ), (g), (g.1) or (k.2), or under clause (1)(i) for the purposes of the reference to clause 3(1)(r) in that clause, is, if it so provides, effective with reference to a period before it was registered, if that period commences not earlier than May 1, 1993.

81(12)      The following is added after subsection 29(4):

Regulations under clause (1)(t.1)

29(5)       A regulation made under clause (1)(t.l) is, if it so provides, effective with reference to a period before it was registered, if that period commences not earlier than June 21, 1993.

81(13)      The following is added after subsection 29(5):

Regulations under clause (1)(f), (i) or (k.1)

29(6)       A regulation made under clause (1)(f) or (k.1), or under clause (1)(i) for the purposes of the reference to sections 22.1 and 22.2 in that clause, is, if it so provides, effective with reference to a period before it was registered, if that period commences not earlier than July 1, 1993.

81(14)      The following is added after subsection 29(6):

Regulations under clause (l)(e.2) or (j)

29(7)       A regulation made under clause (1)(e.2) or (j) is, if it so provides, effective with reference to a period before it was registered, if that period commences not earlier than August 1, 1993.

PART 8

THE REVENUE ACT

C.C.S.M. c. R150 amended

82          The Revenue Act is amended by this Part.

83          The definition "purchase price" in section 1 is amended in the part following clause (h) by adding "the goods and services tax under Part IX of the Excise Tax Act (Canada) and" after "but does not include ".

84(1)       Subsection 12(9) is repealed and the following is substituted:

Lien on personal property

12(9)       The amount of any debt due from any person to the government under this Act binds and is a lien and charge in favour of the government on all the property in the province, other than real property, of the person liable for the debt, and the lien has priority over all other claims of any person against the debtor or person liable for the debt, except a person having a prior security or lien duly registered or filed in a registry or filing office under an Act of the Legislature or an Act of Parliament prior to the date that the lien in favour of the Crown arose.

84(2)       The following is added after subsection 12(11):

Filing of financing statement

12(11.1)    The minister may issue a financing statement, completed in accordance with the regulations made under The Personal Property Security Act, showing the minister's address for service of notice, the name and address of the person liable for any debt due to Her Majesty in Right of Manitoba under this Act and certifying the amount of the debt, and may file the financing statement in The Personal Property Registry and, upon the filing, the financing statement has the same priority as a lien has under subsection (9).

PART 9

THE TOBACCO TAX ACT

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

85          The Tobacco Tax Act is amended by this Part.

86          Section 1 is amended

(a) by adding the following definition in alphabetical order:

"raw leaf tobacco" means tobacco, or the leaves of the tobacco plant, that is unmanufactured in whole or in part; (« tabac naturel en feuilles »)

(b) in the definition "agent d'exécution" in the French version, by striking out "b) agent de perception" and substituting "c) agent de perception"; and

(c) in the definition ""tobacco" or "tobacco product", by adding "and raw leaf tobacco" after "snuff".

87          Subsection 2(1) is amended by striking out "and" at the end of clause (c), by adding "and" at the end of clause (d) and by adding the following after clause (d):

(e) notwithstanding clauses (c) and (d),

(i) 57¢ on every ounce, or fraction thereof, or

(ii) 4¢ on every gram, or fraction thereof, of raw leaf tobacco.

88          Subsections 9(6) and (8) are amended by striking out "double" and substituting "triple".

89(1)       Subsection 14(11) is repealed and the following is substituted:

Lien on personal

14(11)      The amount of any debt due from any person to the government under this Act binds and is a lien and charge in favour of the government on all the property in the province, other than real property, of the person liable for the debt, and the lien has priority over all other claims of any person against the debtor or person liable for the debt, except a person having a prior security or lien duly registered or filed in a registry or filing office under an Act of the Legislature or an Act of Parliament prior to the date that the lien in favour of the Crown arose.

89(2)       The following is added after subsection 14(13):

Filing of financing statement

14(13.1)    The minister may issue a financing statement, completed in accordance with the regulations made under The Personal Property Security Act, showing the minister's address for service of notice, the name and address of the person liable for any debt due to Her Majesty in Right of Manitoba under this Act and certifying the amount of the debt, and may file the financing statement in The Personal Property Registry and, upon the filing, the financing statement has the same priority as a lien has under subsection (11).

90          Subsection 20.1(2) of the French version is amended by striking out "qui est apporté dans la province par un acheteur ou qui est livré à celui-ci dans la province" and substituting "qu'un acheteur apporte ou fait apporter dans la province ou qui lui est livré dans la province".

91          Subsection 20.2(5) of the French version is repealed and the following is substituted:

Défaut de faire rapport ou de payer la taxe

20.2(5)     L'agent d'exécution peut retenir le tabac de l'acheteur qui fait défaut ou qui refuse

a) soit de faire le rapport exigé par l'alinéa (3)a);

b) soit de payer la taxe exigée par l'alinéa (3)c).

Le tabac peut être retenu jusqu'à ce que la taxe payable sur ce tabac au moment de sa retenue et les frais de retenue soient payés ou jusqu'à l'expiration d'une période de 60 jours suivant la date de la retenue, selon l'événement qui se produit le premier.

92          Section 26 is amended by striking out "double" and substituting "triple" in

(a) subsection (1) in the part following clause (b);

(b) subsection (2.2) in the section heading and in the subsection;

(c) subsection (2.3) of the English version in the section heading and in the subsection: and

(d) subsection (2.4) of the English version.

PART 10

COMING INTO FORCE

Coming into force

93          Subject to sections 94 to 102, this Act comes into force on the day it receives royal assent.

Part I : Corporation Capital Tax Act

94(1)       Sections 2, 6, 7 and 8 come into force on July 1, 1993 and, if this Act receives royal assent after that date, sections 2, 6, 7 and 8 are retroactive and deemed to have come into force on July 1, 1993

Corporation Capital Tax Act: section 3

94(2)       Section 3 is retroactive and deemed to have come into force with respect to fiscal years commencing after January 1, 1993.

Corporation Capital Tax Act: sections 4 and 9

94(3)       Sections 4 and 9 come into force on June 21, 1993 and, if this Act receives royal assent after that date, sections 4 and 9 are retroactive and deemed to have come into force on June 21, 1993.

Corporation Capital Tax Act: section 5

94(4)       Section 5 comes into force with respect to fiscal years commencing after July 1, 1993 and, if this Act receives royal assent after that date, section 5 is retroactive and deemed to have come into force with respect to fiscal years commencing after July 1, 1993.

Part 2: Gasoline Tax Act

95(1)       Subsections 11(1), (4) and (6) and section 13 are retroactive and deemed to have come into force on April 7, 1993.

Gasoline Tax Act: subsection 11(3) and section 12

95(2)       Subsection 11(3) and section 12 comes into force on June 21, 1993 and, if this Act receives royal assent after that date, subsection 11(3) and section 12 is retroactive and deemed to have come into force on June 21, 1993.

Gasoline Tax Act: subsection 11(5) and section 14

95(3)       Subsection 11(5) and section 14 come into force on July 1, 1993 and, if this Act receives royal assent after that date, subsection 11(5) and section 14 are retroactive and deemed to have come into force on July 1, 1993.

Part 3: Health and Post Secondary Education Tax Levy Act

96(1)       Subsection 18(1) and sections 24, 25 and 28 come into force on July 1, 1993 and, if this Act receives royal assent after that date, subsection 18(1) and sections 24, 25 and 28 are retroactive and deemed to have come into force on July 1,1993.

Health and Post Secondary Education Tax Levy Act: subsection 18(3), sections 19 and 20, subsections 22(1) and (5) and section 23

96(2)       Subsection 18(3), sections 19 and 20, subsections 22(1) and (5) and section 23 are retroactive and deemed to have come into force on January 1, 1993.

Health and Post Secondary Education Tax Levy Act: subsections 21(2) and 22(3)

96(3)       Subsections 21(2) and 22(3) come into force on January 1, 1994.

Health and Post Secondary Education Tax Levy Act: sections 26, 27 and 29

96(4)       Sections 26, 27 and 29 come into force on June 21, 1993 and, if this Act receives royal assent after that date, sections 26, 27 and 29 are retroactive and deemed to have come into force on June 21,1993.

Part 4: Homeowners Tax and Insulation Assistance Act

97          Sections 31, 32 and 33 are retroactive and deemed to have come into force on January 1, 1993.

Part 5: Income Tax Act

98(1)       Subsections 37(1) and (2), 38(1) to (6) and (9) and section 42 are retroactive and deemed to have come into force on January 1, 1993.

Income Tax Act: section 39

98(2)       Section 39 comes into force on July 1, 1993 and, if this Act receives royal assent after that date, section 39 is retroactive and deemed to have come into force on July 1, 1993.

Income Tax Act: section 40

98(3)       Section 40 is retroactive and deemed to have come into force with respect to taxation years ending before March 12, 1992.

Part 6: Motive Fuel Tax Act

99(1)       Subsections 64(1) and (4) are retroactive and deemed to have come into force on April 7,1993.

Motive Fuel Tax Act: subsection 64(2)

99(2)       Subsection 64(2) comes into force on June 21, 1993 and, if this Act receives royal assent after that date, subsection 64(2) is retroactive and deemed to have come into force on June 21, 1993.

Motive Fuel Tax Act: subsection 64(3)

99(3)       Subsection 64(3) is retroactive and deemed to have come into force on May 1, 1993.

Motive Fuel Tax Act: section 65

99(4)       Section 65 comes into force on July 1, 1993 and, if this Act receives royal assent after that date, section 65 is retroactive and deemed to have come into force on July 1, 1993.

Part 7: Retail Sales Tax Act

100(1)      Subsections 67(1) and (4), sections 69, 73 and 77 and subsections 79(1) and (2) and 81(1), (6) and (14) come into force on August 1, 1993, and subsection 1(4), section 2.1 and subsection 26(1 Z), as enacted respectively by subsections 67(4), 69(1) and 79(2), are repealed on July 31, 1994.

Retail Sales Tax Act: coming into force and repeal of certain provisions

100(2)      Subsection 67(2), section 68, subsection 70(16), sections 72, 75, 76 and 78 and subsections 81(3), (5), (7) and (13) come into force on July 1, 1993 and, if this Act receives royal assent after that date, subsection 67(2), section 68, subsection 70(16), sections 72, 75, 76 and 78 and subsections 81(3), (5), (7) and (13) are retroactive and deemed to have come into force on July 1, 1993 .

Retail Sales Tax Act: coming into force of certain provisions

100(3)      Subsections 67(3) and 70(1) to (14) and (17), section 71 and subsections 81(2), (4), (8), (10) and (11) are retroactive and deemed to have come into force on May 1, 1993.

Retail Sales Tax Act: subsection 70(15)

100(4)      Subsection 70(15) is retroactive and deemed to have come into force on January 1, 1993.

Retail Sales Tax Act: section 74 and subsections 81(9) and (12)

100(5)      Section 74 and subsections 81(9) and (12) come into force on June 21, 1993 and, if this Act receives royal assent after that date, section 74 and subsections 81(9) and (12) are retroactive and deemed to have come into force on June 21, 1993.

Retail Sales Tax Act: subsection 79(3) and section 80

100(6)      Subsection 79(3) and section 80 comes into force on a day fixed by proclamation.

Part 8: Revenue Act

101(1)      Section 83 is retroactive and deemed to have come into force on January 1, 1991.

Revenue Act: section 84

101(2)      Section 84 comes into force on July 1, 1993 and, if this Act comes into force after that date, section 84 is retroactive and deemed to have come into force on July 1,1993.

Part 9: Tobacco Tax Act

102(1)      Sections 86 and 87 come into force on June 22, 1993 and, if this Act receives royal assent after that date, sections 86 and 87 are retroactive and deemed to have come into force on June 22, 1993.

Tobacco Tax Act: sections 88, 89 and 92

102(2)      Sections 88, 89 and 92 come into force on July 1, 1993 and, if this Act comes into force after that date, sections 88, 89 and 92 are retroactive and deemed to have come into force on July 1, 1993.