C.C.S.M. c. H24
The Health and Post Secondary Education Tax Levy Act
1 | Definitions |
1.1(1) | |
(2) | Meaning of "associated" |
(3) | Meaning of "related" |
1.2 | Administration and enforcement |
2(1) | Subsidiary's place of business |
(2) | Where a person has permanent establishments |
(3) | Associated corporations |
(4) | Corporate partnerships |
(4.1) | Two or more partnerships |
(5) | |
(5.1) | |
(5.2) | Director may allocate exemption or notch reduction |
(5.3) | Allocation of profits or losses |
(6) | |
(7) | |
(8) | Relief for corporate partnerships |
(1) to (3.1) | |
(3.1.1) | Imposition of tax after 1998 |
(3.2) to (3.9) | |
(3.10) | Proration of tax exemption and notch provision |
(3.10.1) | Transitional |
(3.11) | Corporations associated at different times |
(3.12) | Exemption |
(3.13) | |
(3.14) | Notch provision |
(3.15) | Proration for part-year employers |
(4) | |
3.1 | |
3.2(1) | Commercial truck exemption |
(2) | "Interjurisdictional trip" defined |
3.3 | |
4 | Ceasing to have permanent establishment in Manitoba |
5(1) | Remittance of tax and returns |
(2) and (2.1) | |
(2.2) to (2.4) | |
(2.4.1) | Declaration of remuneration |
(2.5) | |
(2.6) | Annual reporting for associated employers |
(3) | Copy of employer summaries |
(4) and (5) | |
6 | |
7(1) | Annual reporting for non-associated employer |
(2) | |
8 to 37 | |
38(1) | Regulations |
(2) | Effective date |
39 | |
40 |