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The Statute Law Amendment (Taxation) Act, 1998

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If you need an official copy, contact Statutory Publications.

S.M. 1998, c. 30

THE STATUTE LAW AMENDMENT (TAXATION) ACT, 1998


 

(Assented to June 29, 1998)

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         Section 1 is amended

(a) by repealing the definition "loan corporation" and substituting the following:

"loan corporation" means a corporation whose principal business is the making of loans; (« corporation de prêts »)

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

"financial institution" means a bank, credit union, trust corporation or loan corporation; (« institution financière »)

3         Subsection 8(4) is amended by striking out everything after clause (e).

4         Subsection 10(1) is amended

(a) in clause (a), by striking out "50%" and substituting "25%"

(i) in subclause (i), and

(ii) in paragraph D of the formula; and

(b) in clause (b), in paragraph C of the formula, by striking out "or" after subparagraph (i), by adding "or" after subparagraph (ii) and by adding the following after subparagraph (ii):

(iii) loans and advances in the nature of certificates of term deposits, bearer deposit notes, bearer discount notes, swap deposits or banker's acceptance notes to any corporation doing the business of a financial institution, unless they were outstanding for more than 90 days as at the close of the fiscal year;

5(1)      Subsection 12(6) is amended

(a) in the section heading, by striking out "after January 1, 1998" and substituting "between January 1, 1998 and January 2, 1999"; and

(b) in the subsection, by striking out "after January 1, 1998" and substituting "between January 1, 1998 and January 2, 1999".

5(2)       The following is added after subsection 12(7):

Exemption for years ending after January 1, 1999

12(8)     Where the amount taxable of a corporation as at the close of any fiscal year ending after January 1, 1999 is less than $5,000,000., no tax is payable by the corporation for that fiscal year.

Non-application of subsection (8)

12(9)     Subsection (8) does not apply to two or more corporations that are associated, as defined in section 256 of the Income Tax Act (Canada), if the aggregate of the amounts taxable of all those associated corporations as at the close of their fiscal years ending in the same numeric year is $5,000,000. or more and, for the purpose of determining the aggregate of the amounts taxable of those associated corporations, any corporation that has no amount taxable at the close of the fiscal year is excluded from the calculation of the aggregate of the amounts taxable.

6(1)      Subsection 14(6) is amended

(a) in the section heading, by striking out "after January 1, 1998" and substituting "between January 1, 1998 and January 2, 1999"; and

(b) in the subsection, by striking out "after January 1, 1998" and substituting "between January 1, 1998 and January 2, 1999".

6(2)      The following is added after subsection 14(7):

Notch provision for years ending after January 1, 1999

14(8)     Where the amount taxable of a corporation as at the close of any fiscal year of the corporation ending after January 1, 1999 does not exceed $5,015,000., the tax payable by the corporation before adding any interest or penalties that may be applicable, and before allowing a deduction under section 15, shall not be greater than the difference between the amount taxable of the corporation as at the close of the fiscal year and $5,000,000.

Non-application of subsection (8)

14(9)     Subsection (8) does not apply to two or more corporations that are associated, as defined in section 256 of the Income Tax Act (Canada), if the aggregate of the amounts taxable of all those associated corporations as at the close of their fiscal years ending in the same numeric year exceeds $5,015,000. and, for the purpose of determining the aggregate of the amounts taxable of those associated corporations, any corporation that has no amount taxable at the close of the fiscal year is excluded from the calculation of the aggregate of the amounts taxable.

7(1)      Clause 23(1)(a) of the English version is amended by striking out "declared" and substituting "reported".

7(2)      The following is added after subsection 23(3):

Proceeding to secure tax amount

23(3.1)   The minister may, at any time after 30 days after a notice of assessment is served on or mailed to a person under section 34, take steps in accordance with subsections 25(2) and (3.1) to secure the amount of tax payable as set out in the notice of assessment.

8         Subsection 26(1) is amended by adding "or certified"  after "registered".

9         Subsection 30(1) is amended in the part preceding clause (a) by adding "or certified"  after "registered".

10        Subsection 46(1.1) is amended   by adding "or certified" after "registered" wherever it occurs.

11        Section 49 is repealed and the following is substituted:

Delegation of authority by director

49        The director, with the approval of the minister, may authorize any person employed in the Department of Finance to perform and exercise such of the duties imposed and powers conferred by this Act upon the director as may, in the opinion of the director, be conveniently performed or exercised by that person, and the performance or exercise of those duties or powers by the person so authorized shall be of the same force and effect as if they were performed or exercised by the director.

PART 2

THE GASOLINE TAX ACT

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

12        The Gasoline Tax Act is amended by this Part.

13        The definition "director" in section 1 is amended by striking out "or the Director of the Mining and Use Taxes Branch of the Department of Finance".

14        Subsection 8(4) is amended

(a)  by adding "or certified" after "registered";  and

(b) by adding ", not including any day on which the post office is closed" at the end.

15        Subsection 13(5) is amended by adding "or certified" after "registered".

16(1)     Clause 16(5)(a) of the English version is amended by striking out "declared" and substituting "reported".

16(2)     The following is added after subsection 16(7):

Proceeding to secure tax amount

16(7.1)   The minister may, at any time after 30 days after a notice of estimate under section 22 or 35.2 or assessment under section 23 or 35.2 is served on or mailed to a person, take steps in accordance with subsections (11) and (12.1) to secure the amount of tax collected, deemed to have been collected or payable, as the case may be, as set out in the notice of estimate or assessment.

16(3)     Subsection 16(14) is amended by adding "or certified" after "registered".

17         The following is added after subsection 22(2):

Sufficient notice

22(2.1)   A notice under subsection (2) is sufficiently mailed or served

(a) if it is delivered to any office of that person in Manitoba; or

(b) if it is sent by registered or certified mail addressed to the person at the address in Manitoba shown on the most recent return of the person filed under this Act or as last known to the director.

Deemed receipt of notice

22(2.2)   Where a notice under subsection (2) is sent by registered or certified mail, the person is deemed to have received the notice on the second day after the day on which it was mailed not including any day on which the post office is closed.

18        Section 23 is amended by adding ", (2.1), (2.2)" after "subsections 22(2)".

19        The following is added after section 38:

Forms

38.1      Notwithstanding any other provision of this Act or the regulations, 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.

Delegation of authority by director

38.2      The director, with the approval of the minister, may authorize any person employed in the Department of Finance to perform and exercise such of the duties imposed and powers conferred by this Act upon the director as may, in the opinion of the director, be conveniently performed or exercised by that person, and the performance or exercise of those duties or powers by the person so authorized shall be of the same force and effect as if they were performed or exercised by the director.

PART 3

THE HEALTH AND POST SECONDARY EDUCATION TAX LEVY ACT

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

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

21        Subsection 2(6) is amended by adding "or (3.1.1)" after "subsection 3(3.1)".

22(1)     Subsection 3(3.1) is amended, in the section heading and in the subsection, by adding "and before January 1, 1999" after "1987".

22(2)     The following is added after subsection 3(3.1):

Imposition of tax after 1998

3(3.1.1)  Subject as hereinafter provided, every employer shall pay to the government at the time and in the manner provided in this Act and the regulations, for every month ending in a year after 1998, a tax equal to 2.15% of the remuneration paid in that month

(a) to or on behalf of each of the employer's employees who reports for work at a permanent establishment of the employer in Manitoba; and

(b) to or on behalf of each of the employer's employees who is not required to report for work at any permanent establishment of the employer but whose remuneration is paid from or through a permanent establishment of the employer in Manitoba.

22(3)     Clauses 3(3.10)(d), (e) and (f) are amended

(a) by striking out "subsection (3.13)" and substituting "subsections (3.13) and (3.14)";

(b)  by adding "or (3.1.1)" after "subsection (3.1)";  and

(c)  by adding "or 4.3%, as the case may be," after "4.5%".

22(4)     Subsection 3(3.12) is amended by adding "or (3.1.1)" after "subsection (3.1)".

22(5)     Subsection 3(3.13) is amended by adding "and before 1999" after "1997".

22(6)     The following is added after subsection 3(3.13):

Notch provision after 1998

3(3.14)   Where the total remuneration paid by an employer to employees in a year after 1998 is more than $1,000,000. and not more than $2,000,000., the tax payable by the employer under subsection (3.1.1) for the year, before adding any interest or penalties otherwise applicable, is 4.3% of the amount of remuneration paid in the year that is more than $1,000,000. but not more than $2,000,000.

23        Section 3.2 is amended by adding "or (3.1.1)" after "subsection 3(3.1)".

24(1)     Clause 10(1)(a) of the English version is amended by striking out "declared" and substituting "reported".

24(2)     The following is added after subsection 10(3):

Proceeding to secure tax amount

10(3.1)   The minister may, at any time after 30 days after a notice of assessment under section 21 is served on or mailed to a person, take steps in accordance with subsections 12(2) and (3.1) to secure the amount of tax payable as set out in the notice of assessment.

PART 4

THE INCOME TAX ACT

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

25         The Income Tax Act is amended by this Part.

26(1)     Clause 4(4)(b) is repealed and the following is substituted:

(b)  for taxation years 1989 to 1997, 52%, allocated and distributed as 49.8% for provincial purposes and 2.2% for municipal purposes;

(c) for 1998, 51%, allocated and distributed as 48.8% for provincial purposes and 2.2% for municipal purposes; and

(d) for 1999 and subsequent years, 50%, allocated and distributed as 47.8% for provincial purposes and 2.2% for municipal purposes.

26(2)     The following is added after subsection 4(20.5):

Application to segregated funds

4(20.6)   For the purposes of subsections (20.4) and (20.5), a segregated fund as defined in section 138.1 of the federal Act, is deemed to be a mutual fund trust and, where the segregated fund has paid tax under subsection (9), (11) or (12), it is eligible for the mutual fund trust net income tax credit for taxation years ending after 1986.

27(1)     Subsection 5(3) is amended by adding ", on and after January 1, 1996," after "subsections (2) and".

27(2)     Subsection 5(7.1) is amended

(a) in the French version of clause (a), by striking out "à partir de l'année d'imposition 1996" and substituting "après l'année d'imposition 1996"; and

(b)  by striking out "and" after clause (a) and by adding the following after clause (b):

(c)  for taxation years after 1997, in subclause (i) the phrase "an amount equal to 10% of the total of" shall be read as "an amount equal to 7% of the lesser of $10,000. and the total of"; and

(d) for taxation years after 1997, in addition to the amount determined under paragraph (5)(c)(i)(B) in respect of a full-time student, the individual may claim an amount equal to $60. times the number of months in the year during which the individual is enrolled in a qualifying educational program as a part-time student at a designated educational institution, within the meaning of section 118.6 of the federal Act, but not including any month which is included in the calculation under paragraph (B).

28        Subsection 7.3(7) is repealed and the following is substituted:

Renunciation of tax credit

7.3(7)    A corporation may renounce the research and development tax credit in respect of an eligible expenditure incurred during the year, in whole or in part and, where the corporation so renounces entitlement to that credit, the corporation is deemed for all purposes never to have received, have been entitled to receive or have had reasonable expectation of receiving, that credit or part of the credit.

29        Subsection 7.5(1) is amended

(a) by repealing the definition "corporation";

(b) by repealing the definition "government assistance" and substituting the following:

"government assistance" means the amount of assistance which the corporation receives or is entitled to receive from a government, municipality or other public authority whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or any other form of assistance, other than

(a)  any film and video production tax credit under this Act or under the federal Act in respect of total production costs,

(b) government equity investment provided by The Canada Television and Cable Production Fund, Telefilm Canada or Manitoba Film & Sound Development Corporation that is recoupable or repaid, and

(c) any amount received or receivable under The Canada Television and Cable Production Fund Licence Fee Program; (« aide-gouvernementale »)

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

"assets" means the amount of the net book value of capital property and the appraisal surplus determined at the beginning of the production of an eligible film, but does not include any amount of total production costs included as an asset in the financial statement of the corporation; (« actif »)

30        Clauses 7.7(a) and (b) are repealed and the following is substituted:

(a) the corporation must be incorporated under the laws of Canada or of a province of Canada and be a taxable Canadian corporation primarily carrying on a business that is a film or video production business, and must not be a corporation that holds a broadcasting licence issued by the Canadian Radio-Television and Telecommunications Commission or a corporation that does not deal at arm's length with a corporation that holds such a licence;

(a.1) the corporation must have a permanent establishment in Manitoba;

(b) at least 25% of salaries and wages paid by the corporation in the taxation year must be paid

(i)  to eligible employees, and

(ii) except in the case of a documentary, for work performed in Manitoba on an eligible film;

31        Section 7.12 is amended by adding the following after clause (a):

(a.1) enlarging or restricting the meaning of a word or expression used in sections 7.5 to 7.12;

PART 5

THE MINING TAX ACT

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

32        The Mining Tax Act is amended by this Part.

33(1)     Clause 17(1)(a) of the English version is amended by striking out "declared" and substituting "reported".

33(2)     The following is added after subsection 17(3):

Proceeding to secure tax amount

17(3.1)   The minister may, at any time after 30 days after a notice of assessment or reassessment under section 31 is served on or mailed to a person, take steps in accordance with subsection 18(2) to secure the amount of tax payable as set out in the notice of assessment or reassessment.

34        Subsection 19(1) is amended by adding "or certified" after "registered".

35        Subsection 27(1) is amended, in the part preceding clause (a), by adding "or certified" after "registered".

36        The following is added after subsection 31(2):

Sufficient notice

31(2.1)   A notice under subsection (2) or (8) is sufficiently mailed or served

(a) if it is delivered to any office of that person in Manitoba; or

(b) if it is sent by registered or certified mail addressed to the person at the address in Manitoba shown on the most recent return of the person filed under this Act or as last known to the director.

Deemed receipt of notice

31(2.2)   Where a notice under subsection (2) or (8) is sent by registered or certified mail, the person is deemed to have received the notice on the second day after the day on which it was mailed, not including any day on which the post office is closed.

37        Subsection 32(3) is amended by adding "or certified" after "registered".

38        Subsection 33(2) is amended by adding "or certified" after "registered".

39        The following is added after section 44:

Delegation of authority by director

44.1       The director, with the approval of the minister, may authorize any person employed in the Department of Finance to perform and exercise such of the duties imposed and powers conferred by this Act upon the director as may, in the opinion of the director, be conveniently performed or exercised by that person, and the performance or exercise of those duties or powers by the person so authorized shall be of the same force and effect as if they were performed or exercised by the director.

PART 6

THE MOTIVE FUEL TAX ACT

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

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

41        The definition "director" in section 1 is amended by striking out "or the Director of the Mining and Use Taxes Branch of the Department of Finance".

42(1)     The following is added after subsection 2(9.2):

Exemption for propane for drying ore concentrates and heating underground mines and processing plants

2(9.3)    A purchaser who uses propane for drying mineral ore concentrates, or for heating the replacement air used to ventilate a processing plant or underground mine in Manitoba, in connection with that purchaser's mining for minerals as defined in The Mining Tax Act, may purchase propane for that purpose exempt from tax, if the sale invoice confirms that the propane will be used for a purpose set out in this subsection.

42(2)     Subsection 2(14) is amended by adding "(9.3)," after "Subject to subsections".

42(3)     Subsection 2(16) is amended by adding "(9.3)," after "Subject to subsections (9),".

43        Subsection 9(4) is amended

(a)  by adding "or certified" after "registered"; and

(b) by adding ", not including any day on which the post office is closed" at the end.

44        Subsection 14(5) is amended by adding "or certified" after "registered".

45(1)     Clause 17(5)(a) of the English version is amended by striking out "declared" and substituting "reported".

45(2)     The following is added after subsection 17(6):

Proceeding to secure tax amount

17(6.1)   The minister may, at any time after 30 days after a notice of estimate or assessment under section 23 or 34.2 is served on or mailed to a person, take steps in accordance with subsections (10) and (11.1) to secure the amount of tax collected, deemed to have been collected or payable, as the case may be, as set out in the notice of estimate or assessment.

45(3)     Subsection 17(13) is amended by adding "or certified" after "registered".

46(1)     The following is added after subsection 23(2):

Sufficient notice

23(2.1)   A notice under subsection (2) is sufficiently mailed or served

(a) if it is delivered to any office of that person in Manitoba; or

(b) if it is sent by registered or certified mail addressed to the person at the address in Manitoba shown on the most recent return of the person filed under this Act or as last known to the director.

Deemed receipt of notice

23(2.2)   Where a notice under subsection (2) is sent by registered or certified mail, the person is deemed to have received the notice on the second day after the day on which it was mailed, not including any day on which the post office is closed.

46(2)     Subsection 23(4) is amended by adding ", (2.1), (2.2)" after "subsections (2)".

47        Clause 30(1)(b) is amended by striking out "or 2(9.2)" wherever it occurs and substituting ", 2(9.2) or 2(9.3)".

48        The following is added after section 37:

Forms

37.1      Notwithstanding any other provision of this Act or the regulations, 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.

Delegation of authority by director

37.2      The director, with the approval of the minister, may authorize any person employed in the Department of Finance to perform and exercise such of the duties imposed and powers conferred by this Act upon the director as may, in the opinion of the director, be conveniently performed or exercised by that person, and the performance or exercise of those duties or powers by the person so authorized shall be of the same force and effect as if they were performed or exercised by the director.

PART 7

THE RETAIL SALES TAX ACT

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

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

50        Subsection 1(1) is amended

(a) by repealing the definitions "computer program" and "storage media";

(b) by repealing clause (b) of the definition "tangible personal property" and substituting the following:

(b) software, including any document or manual designed to facilitate the use of software or any part of it; and

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

"modification", in connection with software, means any change to the software that changes the source code; (« modification »)

"purchase" means any transaction for consideration whereby tangible personal property or a service is acquired, and includes a sale and, for the purposes of subsections 2(4), (4.1), (5) and (6) and subsection 15(2), includes consumption or use; (« achat »)

"software" means packaged or prewritten software programs or modifications to such programs, or the right to use such programs or modifications, whether the software is delivered by disk or tape or by electronic or other means, but does not include

(a) modifications made to or of software after March 6, 1998 solely to meet the requirements of a specific person if

(i) the purchase price or lease price, as the case may be, of the modifications is separate from that of the unmodified software, and

(ii) the purchase price or lease price of the modifications is greater than the purchase price or lease price, as the case may be, of the software in its unmodified form,

(b) software modified after March 6, 1998 solely to meet the requirements of a specific person if

(i) the purchase price or lease price, as the case may be, is for the software as modified, and

(ii) that purchase price or lease price is more than double what it would have been for the software in its unmodified form, or

(c) custom software, being

(i) software programs developed after March 6, 1998 solely to meet the requirements of a specific person, and

(ii) modifications to software referred to in subclause (i) when performed for the person for whom the software was originally developed,

unless the software is a copy of software referred to in clause (a), (b) or (c), or the right to use such software, that is sold or leased to someone other than the specific person for whom the software was originally modified or developed; (« logiciel »)

51(1) Subsection 2(1) is amended by striking out "consumption" and substituting "purchase".

51(2)     Subsection 2(2) is amended by striking out "to be consumed".

51(3)     Subsection 2(9) is amended

(a) by adding "in Manitoba" after "Where tangible personal property"; and

(b) by striking out "accepted" wherever it occurs and substituting "received and accepted".

52(1)      Subsection 2.2(2) is amended by striking out "consumption" and substituting "purchase".

52(2)     Subsection 2.2(6) is amended by striking out "or" after clause (b), by adding "or" after clause (c) and by adding the following:

(d) sold by a vendor who in the ordinary course of business leases tangible personal property and holds a valid subsisting registration certificate required under subsection 5(1).

53(1)     Subsection 3(1) is amended,

(a)   in the part preceding clause (a), by striking out "the consumption of"; and

(b) in clause (r), by striking out "a computer program" and substituting "software".

53(2)     Subsection 3(11) is amended

(a) by striking out "without" and substituting "with or without";

(b) by striking out "on the full purchase price thereon" and substituting "with respect to the vehicles purchased as required under this Act"; and

(c) by adding "the lesser of the tax paid on the vehicles purchased and" after "not exceeding".

54(1)     Subsection 3.1(3) is amended by striking out "1998" wherever it occurs and substituting "1999".

54(2)     Clause 3.1(4)(a) is amended by striking out "1999" and substituting " 2000".

54(3)     Subsection 3.1(6) is amended by striking out "1998" wherever it occurs and substituting "1999".

55        Subsection 6(5) is amended

(a)  by striking out "to him by registered mail addressed to him at his address" and substituting "by registered or certified mail to the address of the applicant or holder"; and

(b) by adding ", not including any day on which the post office is closed" at the end.

56(1)     Clause 13(7)(a) of the English version is amended by striking out "declared" and substituting "reported".

56(2)     The following is added after subsection 13(9):

Proceeding to secure tax amount

13(9.1)    The minister may, at any time after 30 days after a notice of estimate under section 16 or assessment under section 17 or a notice of estimate or an assessment under section 24.1 is served on or mailed to a person, take steps in accordance with subsections (14) and (15.1) to secure the amount of tax collected, deemed to have been collected or payable, as the case may be, as set out in the notice of estimate or assessment.

57        Subsection 14(1) is amended by adding "or certified" after "registered".

58        The following is added after subsection 16(3):

Sufficient notice

16(3.1)   A notice under subsection (3) is sufficiently mailed or served

(a) if it is delivered to any office of that person in Manitoba; or

(b) if it is sent by registered or certified mail addressed to the person at the address in Manitoba shown on the most recent return of the person filed under this Act or as last known to the director.

Deemed receipt of notice

16(3.2)   Where a notice under subsection (3) is sent by registered or certified mail, the person is deemed to have received the notice on the second day after the day on which it was mailed, not including any day on which the post office is closed.

59        Subsection 17(3) is amended by adding ", (3.1), (3.2)" after "subsections 16(3)".

60        Section 28.1 is amended by adding "or certified" after "registered"

(a) in clause (2)(b);

(b) in clauses (3)(a), (b) and (c); and

(c) in subsection (4).

61 The following is added after section 28.1:

Forms

28.2      Notwithstanding any other provision of this Act or the regulations, 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.

Delegation of authority by director

28.3      The director, with the approval of the minister, may authorize any person employed in the Department of Finance to perform and exercise such of the duties imposed and powers conferred by this Act upon the director as may, in the opinion of the director, be conveniently performed or exercised by that person, and the performance or exercise of those duties or powers by the person so authorized shall be of the same force and effect as if they were performed or exercised by the director.

62        Subsection 29(1) is amended

(a) by adding the following  after clause (k.2):

(k.3) respecting any matter that the Lieutenant Governor in Council considers necessary in connection with software;

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

(o.1) providing any clarification of the term "purchase" that the Lieutenant Governor in Council considers necessary in connection with tangible personal property or services brought into or used in Manitoba;

PART 8

THE REVENUE ACT

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

63        The Revenue Act is amended by this Part.

64        The definition "director" in section 1 is amended by striking out "or the Director of the Mining and Use Taxes Branch of the Department of Finance".

65(1)     Clause 12(4)(a) of the English version is amended by striking out "declared" and substituting "reported".

65(2)     The following is added after subsection 12(6):

Proceeding to secure tax amount

12(6.1)    The minister may, at any time after 30 days after a notice of estimate under section 16 or 22.1 or assessment under section 17 or 22.1 is served on or mailed to a person, take steps in accordance with subsections (10) and (11.1) to secure the amount of tax collected, deemed to have been collected or payable, as the case may be, as set out in the notice of estimate or assessment.

66        Subsection 13(1) is amended by adding "or certified" after "registered".

67        The following is added after subsection 16(2):

Sufficient notice

16(2.1)   A notice under subsection (2) is sufficiently mailed or served

(a) if it is delivered to any office of that person in Manitoba; or

(b) if it is sent by registered or certified mail addressed to the person at the address in Manitoba shown on the most recent return of the person filed under this Act or as last known to the director.

Deemed receipt of notice

16(2.2)   Where a notice under subsection (2) is sent by registered or certified mail, the person is deemed to have received the notice on the second day after the day on which it was mailed not including any day on which the post office is closed.

68        Section 17 is amended by adding ", (2.1), (2.2)" after "subsections 16(2)".

69        The following is added after section 23:

Forms

23.1      Notwithstanding any other provision of this Act or the regulations, 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.

Delegation of authority by director

23.2      The director, with the approval of the minister, may authorize any person employed in the Department of Finance to perform and exercise such of the duties imposed and powers conferred by this Act upon the director as may, in the opinion of the director, be conveniently performed or exercised by that person, and the performance or exercise of those duties or powers by the person so authorized shall be of the same force and effect as if they were performed or exercised by the director.

PART 9

THE TOBACCO TAX ACT

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

70        The Tobacco Tax Act is amended by this Part.

71        Subsection 3.1(2) is amended by striking out "cigarettes or" and substituting "cigarettes and one unit of".

72        Subsection 3.5(5) is amended by adding "or certified" after "registered".

73        Subsection 7(4) is amended

(a) by adding "or certified" after "registered"; and

(b) by adding "not including any day on which the post office is closed" at the end.

74        Subsection 12(5) is amended by adding "or certified" after "registered".

75(1)     Clause 14(6)(a) of the English version is amended by striking out "declared" and substituting "reported".

75(2)     The following is added after subsection 14(8):

Proceeding to secure tax amount

14(8.1)    The minister may, at any time after 30 days after a notice of estimate under section 21 or 26.2 or assessment under section 22 or 26.2 is served on or mailed to a person, take steps in accordance with subsections (12) and (13.1) to secure the amount of tax collected, deemed to have been collected or payable, as the case may be, as set out in the notice of estimate or assessment.

76        Subsection 17(1) is amended by adding "or certified" after "registered".

77        The following is added after subsection 21(2):

Sufficient notice

21(2.1)   A notice under subsection (2) is sufficiently mailed or served

(a) if it is delivered to any office of that person in Manitoba; or

(b) if it is sent by registered or certified mail addressed to the person at the address in Manitoba shown on the most recent return of the person filed under this Act or as last known to the director.

Deemed receipt of notice

21(2.2)   Where a notice under subsection (2) is sent by registered or certified mail, the person is deemed to have received the notice on the second day after the day on which it was mailed, not including any day on which the post office is closed.

78        Section 22 is amended by adding ", (2.1), (2.2)" after "subsections 21(2)".

79        The following is added after section 27:

Forms

27.1      Notwithstanding any other provision of this Act or the regulations, 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.

Delegation of authority by director

27.2      The director, with the approval of the minister, may authorize any person employed in the Department of Finance to perform and exercise such of the duties imposed and powers conferred by this Act upon the director as may, in the opinion of the director, be conveniently performed or exercised by that person, and the performance or exercise of those duties or powers by the person so authorized shall be of the same force and effect as if they were performed or exercised by the director.

PART 10

COMING INTO FORCE

Coming into force

80(1)     Subject to subsections (2) to (21), this Act comes into force on the day it receives royal assent.

Part 1: The Corporation Capital Tax Act

80(2)     Sections 2 to 4 come into force on January 2, 1999.

80(3)     Section 7 comes into force on July 1, 1998 and in the event that this Act receives royal assent after that date, is retroactive and is deemed to have come into force on July 1, 1998.

Part 2: The Gasoline Tax Act

80(4)     Subsections 16(1) and (2) and sections 17 and 18 come into force on July 1, 1998 and in the event that this Act receives royal assent after that date, are retroactive and are deemed to have come into force on July 1, 1998.

Part 3: The Health and Post Secondary Education Tax Levy Act

80(5)     Section 24 comes into force on July 1, 1998 and in the event that this Act receives royal assent after that date, is retroactive and is deemed to have come into force on July 1, 1998.

Part 4: The Income Tax Act

80(6)     Subsection 26(2) is retroactive and is deemed to have come into force on January 1, 1987.

80(7)     Subsection 27(1) is retroactive and is deemed to have come into force on January 1, 1996.

80(8)     Clause 27(2)(a) is retroactive and is deemed to have come into force on June 28, 1996.

80(9)     Section 28 is retroactive and is deemed to have come into force on March 12, 1992.

80(10)    Sections 29 to 31 are retroactive and are deemed to have come into force on January 1, 1997.

Part 5: The Mining Tax Act

80(11)    Sections 33 and 36 come into force on July 1, 1998 and in the event that this Act receives royal assent after that date, are retroactive and are deemed to have come into force on July 1, 1998.

Part 6: The Motive Fuel Tax Act

80(12)    Section 42 comes into force on October 1, 1998.

80(13)    Subsections 45(1) and (2) and section 46 come into force on July 1, 1998 and in the event that this Act receives royal assent after that date, are retroactive and are deemed to have come into force on July 1, 1998.

80(14)    Section 47 comes into force on October 1, 1998.

Part 7: The Retail Sales Tax Act

80(15)    Section 50 other than the definition "purchase" in clause (c) is retroactive and is deemed to have come into force on March 7, 1998.

80(16)    Subsections 51(3) and 52(2) come into force on July 1, 1998 and in the event that this Act receives royal assent after that date, are retroactive and are deemed to have come into force on July 1, 1998.

80(17)    Clause 53(1)(b) is retroactive and is deemed to have come into force on March 7, 1998.

80(18)    Section 54 is retroactive and is deemed to have come into force on April 1, 1998.

80(19)     Sections 56, 58 and 59 come into force on July 1, 1998 and in the event that this Act receives royal assent after that date, are retroactive and are deemed to have come into force on July 1, 1998.

Part 8: The Revenue Act

80(20)    Sections 65, 67 and 68 come into force on July 1, 1998 and in the event that this Act receives royal assent after that date, are retroactive and are deemed to have come into force on July 1, 1998.

Part 9: The Tobacco Tax Act

80(21)    Sections 75, 77 and 78 come into force on July 1, 1998 and in the event that this Act receives royal assent after that date, are retroactive and are deemed to have come into force on July 1, 1998.