.png){kind=small}
C.C.S.M. c. H24
The Health and Post Secondary Education Tax Levy Act
| 1 | Definitions | |
| 1.1 | (1) | Repealed |
| (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| (5) | Repealed | |
| (5.1) | Repealed | |
| (5.2) | Director may allocate exemption or notch reduction | |
| (5.3) | Allocation of profits or losses | |
| (6) | Repealed | |
| (7) | Repealed | |
| (8) | Relief for corporate partnerships | |
| (1) to (3.1) | Repealed | |
| (3.1.1) | Imposition of tax after 1998 | |
| (3.2) to (3.9) | Repealed | |
| (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| (3.13) | Repealed | |
| (3.14) | Notch provision | |
| (3.15) | Proration for part-year employers | |
| (4) | Repealed | |
| 3.1 | Repealed | |
| 3.2 | (1) | Definitions |
| (2) | Remuneration is $2,500,000 or less | |
| (3) | Remuneration is more than $2,500,000 | |
| 3.3 | Repealed | |
| 4 | Ceasing to have permanent establishment in Manitoba | |
| 5 | (1) | Remittance of tax and returns |
| (2) and (2.1) | Repealed | |
| (2.2) to (2.4) | Repealed | |
| (2.4.1) | Declaration of remuneration | |
| (2.5) | Repealed | |
| (2.6) | Annual reporting for associated employers | |
| (3) | Copy of employer summaries | |
| (4) and (5) | Repealed | |
| 6 | Repealed | |
| 7 | (1) | Annual reporting for non-associated employer |
| (2) | Repealed | |
| 8 to 37 | Repealed | |
| 38 | (1) | Regulations |
| (2) | Effective date | |
| 39 | Repealed | |
| 40 | Repealed |