C.C.S.M. c. I10
The Income Tax Act
1(1) | Definitions |
(1.1) and (1.2) | Repealed |
(2) | "Last day of the taxation year" |
(3) | Tax payable |
(4) | Definitions under federal Act |
(5) | Interpretation generally |
(6) | Modification of federal provisions |
TABLE | |
(7) | Negative amounts |
1.1(1) | "Federal application rule" defined |
(2) | Application of federal Act and regulations |
2(1) | Compound interest |
(2) | Repealed |
PART I | |
INCOME TAX | |
DIVISION I | |
LIABILITY FOR TAX | |
3(1) | Individuals liable to pay tax |
(2) | Corporations liable to pay tax |
(3) | Exemptions |
(4) to (6) | Repealed |
DIVISION II | |
COMPUTATION OF TAX | |
INDIVIDUAL INCOME TAX | |
Rules for Computing Tax | |
4(1) | Rules for computing individual's tax payable |
(2) | "Manitoba percentage" defined |
Basic Tax Payable — 2001 and Later Years | |
4.1(1) | Basic tax payable — 2001 taxation year |
(2) | Basic tax payable — 2002 taxation year |
(2.1) | Basic tax payable — 2003 taxation year |
(2.2) | Basic tax payable — 2004 and 2005 taxation years |
(2.3) | Basic tax payable — 2006 taxation year |
(2.4) | Basic tax payable — 2007 taxation year |
(2.5) | Basic tax payable — 2008 taxation year |
(2.6) | Basic tax payable — 2009 and subsequent taxation years |
(3) | Basic tax payable by inter vivos trust |
4.2 | Repealed |
Tax on Lump Sums | |
4.3 | Tax on lump sums |
Additional Taxes | |
4.4 | Tax on split income |
4.5 | Additional minimum tax |
Non-Refundable Tax Credits | |
4.6(1) | Repealed |
(2) | Non-refundable credits for 2001 and following |
(3) | Basic personal amount |
(4) | Age amount |
(5) | Claim re spouse or common-law partner |
(6) | Eligible dependant amount |
(7) | Infirm dependant amounts |
(8) | Caregiver amount |
(9) | Pension contributions and EI premiums |
(10) | Pension income amount |
(10.1) | Adoption costs |
(10.2) | Fitness tax credit |
(10.3) | "Eligible fitness expense" defined |
(10.4) | Additional fitness tax credit for individual with disability |
(10.5) | Fitness tax credit claimable by spouse or common-law partner |
(10.6) | Fitness tax credit claimable by parent or parent's spouse or common-law partner |
(10.7) | Children's arts and cultural activity tax credit |
(10.8) | Additional arts and cultural activity tax credit for child with disability |
(10.9) | Definition |
(10.10) | Repealed |
(11) | Disability amount |
(12) | Dependant disability amount |
(13) | Unused tuition and education amount |
(14) | Tuition and education amount |
(14.1) | Transfer of tuition and education amount |
(15) | Tuition and education amounts transferred from child |
(15.1) and (15.2) | Repealed |
(16) | Amounts transferred from spouse or common-law partner |
(16.1) | Family tax benefit |
(16.2) | Limitation |
(17) | Medical expense amount |
(18) | Donations tax credit |
(19) | Interest on student loan |
(20) | Limitations and interpretation |
4.7(1) | Dividend tax credit |
(2) | Ordering |
4.8 | Overseas employment tax credit |
4.9 | Minimum tax carry-over |
4.9.1(1) | Graduate's tuition fee income tax rebate |
(2) | Definitions |
(3) | Application to deceased graduate |
(4) | One claim per calendar year |
Tax Reduction | |
4.10(1) | Repealed |
(2) | Family tax reduction — 2001 to 2007 taxation years |
(3) | Limitation |
(4) | Repealed |
Political Contribution Credit | |
4.11(1) | Political contribution credit — 2002 to 2004 |
(1.1) | Political contribution credit — 2005 and subsequent taxation years |
(2) | Determination of amount contributed |
(3) | Interpretation |
Foreign Tax Credit | |
4.12(1) | Foreign tax credit |
(2) | Interpretation |
Mutual Fund Trusts | |
4.13(1) | Mutual fund trust capital gains refund |
(2) | Manitoba refundable capital gains tax on hand |
(3) | Applying refund to other liability |
General | |
4.14 | Repealed |
4.15 | Bankruptcy |
4.16(1) | Repealed |
(2) | Application of overpayment |
Refundable Tax Credits | |
5(1) | Refundable tax credits |
(2) | Limited credits for recipients of social assistance |
(3) | Regulations |
(4) | No credit if return not filed |
(5) | Exception |
5.1 | Refundable tax credits for year of death |
5.2(1) | More than one return in the same calendar year |
(2) | No credit for separate return under subsection 70(2) |
Education Property and School Tax Credits | |
5.3 | Definitions |
5.4(1) | Eligibility for education property tax credit |
(2) | Only one spouse or partner eligible for education property tax credit |
(3) | Education property tax credit |
(4) | Education property tax credit for seniors |
(5) | Transitional adjustments for 2011 and 2012 |
5.5(1) | Eligibility for school tax credit |
(2) | School tax credit |
(3) | Use of table |
5.6(1) | Municipal tax reduction |
(2) | Reimbursement of municipality or local government district |
(2.1) | Payment to school board |
(2.2) | Credit to the Community Revitalization Fund |
(3) | Repayment of municipal tax reduction |
(4) | Interest payable |
(5) | Demand by minister |
(6) | Penalty |
(7) | Regulations re municipal tax reduction |
Personal Tax Credit | |
5.7(1) | Eligibility for personal tax credit |
(2) | Personal tax credit |
(2.1) | Adjustments to personal credit |
(3) | Limitation |
(4) | Further limitation re certain dependants |
(5) | Alternate personal tax credit claimable by only one spouse or partner |
5.8 | Repealed |
5.9 and 5.10 | Repealed |
Primary Caregiver Tax Credit | |
5.11(1) | Definitions |
(2) | Primary caregiver tax credit |
(3) | Regulations |
Advance Tuition Fee Income Tax Rebate | |
5.12 | Advance tuition fee income tax rebate |
Fertility Treatment Tax Credit | |
5.13 | Fertility treatment tax credit |
6 | Repealed |
CORPORATION INCOME TAX | |
7(1) | Tax payable by corporation |
(2) | Small business deduction |
(2.1) | Limitation |
(3) | Tax and small business deduction rates |
(3.1) | Business limit and specified amounts |
(4) | Small business deduction for credit union |
(4.0.1) | Tax rate for guarantee corporation |
(4.0.2) | No small business deduction for guarantee corporation |
(4.1) | Repealed |
(5) | Meaning of "taxable income earned in the year in Manitoba" |
7.1 | Repealed |
MANUFACTURING INVESTMENT TAX CREDIT | |
7.2(1) | Manufacturing investment tax credit |
(1.1) | Refundable credit |
(1.2) | Transitional |
(2) | Definitions |
(2.1) | Repealed |
(2.2) | Qualified property acquired after March 8, 2005 includes used property |
(2.3) | Repealed |
(2.4) | Property acquired when available for use |
(2.5) | Limitations |
(3) | Credit — trust beneficiary |
(4) | Credit — partnership |
(4.1) | Tiered partnerships |
(5) | Credit — amalgamation |
(6) | Credit — winding-up |
(7) | Corporation may renounce tax credit |
(8) | Effect of renunciation by filing-due date |
(8.1) | Effect of renunciation within following year |
RESEARCH AND DEVELOPMENT TAX CREDIT | |
7.3(1) | Definitions |
(2) | Deduction |
(2.1) | Repealed |
(2.2) | Limitations |
(2.3) | Refundable credit |
(3) | Beneficiary of trust |
(4) | Member of partnership |
(4.1) | Tiered partnerships |
(5) | Amalgamation |
(6) | Winding-up |
(7) | Corporation may renounce tax credit |
(7.1) | Effect of renunciation by filing-due date |
(7.2) | Effect of renunciation within following year |
(8) | Exception |
7.4 | Repealed |
FILM AND VIDEO PRODUCTION TAX CREDIT | |
Definitions and Interpretation | |
7.5(1) | Definitions |
(2) | Limitations re eligible salaries |
(3) | Eligible training |
(4) | Limitation re eligible tangible property expenditure |
Tax Credit | |
7.6(1) | Refundable film and video production tax credit |
(2) | Cost-of-salaries credit |
(3) | Principal owner |
(4) | Only one principal owner |
(5) | Frequent filming bonus involving series |
(6) | Cost-of-production credit |
(7) | Application for credit |
(8) | Duplicate claims |
(9) | Interpretation |
Registration and Certification | |
7.7(1) | Registration as eligible film |
(2) | Advance certificate of eligibility for credit |
(3) | Certificate of completion |
(4) | Content of certificate of completion |
7.8(1) | Revocation of registration or certificate |
(2) | Effect of revocation |
Regulations | |
7.9 | Regulations |
7.10 to 7.12 | Repealed |
COOPERATIVE DEVELOPMENT TAX CREDIT | |
7.13(1) | Definitions |
(2) | Cooperative development fund |
(3) | Administrator's obligations |
(4) | Tax credit receipt |
(5) | Annual limit on tax credits |
(6) | Reduced limit if more than one administrator |
(7) | Restrictions on use of grant or investment proceeds |
(8) | Recovery of tax credit — failure to use contributions |
(9) | Recovery of tax credit — recipient's failure to comply with restrictions |
7.14(1) | Cooperative development tax credit |
(2) | Refundable credit |
(3) | Proof of credit |
(4) | Unused credit deductible in other years |
7.15(1) | Administrator to keep records |
(2) | Recipient to keep records |
(3) | Location of records |
7.16 | Regulations |
"NEIGHBOURHOODS ALIVE!" TAX CREDIT | |
7.17(1) | Definitions |
(2) | Barriers to employment |
7.18(1) | Deduction from tax payable |
(2) | Amount of tax credit |
(3) | Carry-over of unused credit |
(4) | Charity to file return |
DATA PROCESSING INVESTMENT TAX CREDITS | |
7.19(1) | Refundable data processing centre investment tax credit |
(1.1) | Refundable data processing equipment investment tax credit |
(2) | Definitions |
(2.1) | Replacement property |
(3) | Eligible data processing centre corporation |
(4) | Data processing centre investment tax credit amount |
(4.1) | Data processing equipment investment tax credit amount |
(4.2) | Minimum investment |
(5) | Property acquired when available for use |
(6) | Limitations |
(7) | Regulations |
FOREIGN TAX CREDIT | |
8(1) | Foreign tax credit for corporations |
(2) | Separate credit for each foreign country |
(3) | Interpretation |
9(1) | Capital gains refund |
(2) | Manitoba refundable capital gains tax on hand |
(3) | "Applicable tax rate" defined |
(4) | Applying refund to other liability |
10 | Repealed |
DIVISION III | |
SPECIAL CASES | |
CO-OP EDUCATION AND APPRENTICESHIP TAX CREDIT | |
10.1(1) | Definitions |
Hiring Incentives | |
(2) | Refundable tax credit |
(3) | Amount of tax credit |
(4) | Co-op student hiring incentive |
(5) | Co-op graduate hiring incentive |
(6) | Early level apprentice hiring incentive |
(6.1) | Increased hiring incentive for rural or northern apprentice |
(7) | Advanced level apprentice hiring incentive |
(8) | Journeyperson hiring incentive |
Restrictions | |
(9) | Restriction — qualifying period of employment |
(9.1) | Transitional — certification of journeyperson before 2013 |
(10) | Hiring incentive reduced by federal hiring incentive |
(11) | Restriction — proof of credit |
Proof-of-credit — Qualifying Work Placement | |
(12) | Proof-of-credit certificate — qualifying work placement |
(13) | Limitation |
(14) | Waiver of completion requirement |
Proof-of-credit — Qualifying Period of Employment | |
(15) | Proof-of-credit certificate — qualifying period of employment |
(16) | Limitation — employment of graduate or journeyperson |
(17) | Restriction — employer of journeyperson to participate in apprenticeship program |
(18) | Waiver of 12-month completion requirement |
(19) | Waiver of apprenticeship completion requirement |
Other Administrative Provisions | |
(20) | Application for approval of cooperative education program |
(21) | Certificate of approval |
(22) | Employers may share apprentice hiring incentive |
(23) | Regulations |
(24) | Unused credit |
(25) | Amalgamation |
(26) | Winding-up |
(27) and (28) | Repealed |
ODOUR-CONTROL TAX CREDIT | |
10.2(1) | Odour-control tax credit |
(1.1) | Credit refundable if it relates to farming |
(2) | Definitions |
(2.1) | Limitations |
(3) | Minister may issue certificate |
(4) | Trust or partnership |
(5) | Proportionate share |
(5.1) | Tiered partnerships |
(6) | Amalgamation |
(7) | Winding-up |
(8) | Regulations |
(9) | Corporation may renounce tax credit |
(10) | Effect of renunciation by filing-due date |
(11) | Effect of renunciation within following year |
NUTRIENT MANAGEMENT TAX CREDIT | |
10.2.1(1) | Nutrient management tax credit |
(2) | Definitions |
(3) | Limitations |
(4) | Trust or partnership |
(5) | Proportionate share |
(6) | Tiered partnerships |
(7) | Regulations |
GREEN ENERGY EQUIPMENT TAX CREDIT | |
10.3(1) | Definitions |
(2) | Manufacturer's geothermal energy equipment tax credit |
(2.1) | Manufacturer's green energy transmission equipment tax credit |
(3) | Qualifications for geothermal heat pump |
(4) | Purchaser's statement |
(5) | Purchaser's green energy equipment tax credit |
(6) | Claim to be supported by manufacturer's statement |
(7) | Tax credit for member of partnership |
(8) | No assignment of tax credit |
(9) | Regulations |
MANITOBA BOOK PUBLISHING TAX CREDIT | |
10.4(1) | Book publishing tax credit |
(2) | Claim for credit |
(3) | Definitions |
(4) | Interpretation of "book publishing labour costs" |
(5) | Eligible publisher |
(6) | Book publishing business |
(7) | Duplicate claims |
(8) | Recovery of overpayment of tax credit |
(9) | Regulations |
(10) | Delegation |
CULTURAL INDUSTRIES PRINTING TAX CREDIT | |
10.4.1(1) | Printing tax credit |
(2) | Claim for credit |
(3) | Definitions |
INTERACTIVE DIGITAL MEDIA TAX CREDIT | |
10.5(1) | Interactive digital media tax credit |
(1.1) | Eligible project costs for the year |
(1.2) | Eligible labour costs for the year |
(1.3) | Eligible marketing and distribution costs for the year |
(1.4) | Transitional — eligible marketing and distribution costs |
(2) | Claim for credit |
(2.1) | Proof of credit |
(2.2) | Limitation for projects for government |
(2.3) | Limitation on credit due to government contribution |
(3) | "Qualifying corporation" defined |
(4) | Other definitions |
(5) | Interpretation of "labour expense" |
(6) | Certificate of eligibility |
(7) | Application for certificate of eligibility |
(8) | Tax credit certificate |
(9) | Application for tax credit certificate |
(10) | Revocation of certificate |
(11) | Effect of revocation |
(12) | Recovery of overpayment of tax credit |
(13) | Regulations |
(14) | Delegation |
RENTAL HOUSING CONSTRUCTION TAX CREDIT | |
10.6(1) | Definitions |
(2) | Rental housing construction tax credit — qualifying entity |
(3) | Rental housing construction tax credit — qualifying corporation |
(4) | Carry-over of unused credit |
(5) | Certification by minister |
(6) | Waiver of affordable unit requirement |
(7) | Annual filing |
(8) | Amalgamation |
(9) | Winding-up |
(10) | Regulations |
11 | Repealed |
LABOUR-SPONSORED FUNDS TAX CREDIT | |
11.1(1) | Interpretation |
(1.1) | Interpretation |
(1.2) and (1.3) | Repealed |
(2) | Repealed |
(2.1) | Labour-sponsored funds tax credit |
(3) | Proof of credit |
(4) | Designation of credit |
(4.1) and (4.2) | Repealed |
(5) | Limitation on amount designated |
(6) | Excess designation |
(7) and (8) | Repealed |
11.2 to 11.4 | Repealed |
11.5(1) | Recovery of credit: redemption of share |
(1.1) | Exchange of Class A shares |
(1.2) | No non-share consideration |
(2) | Non-application of subsection (1) |
(2.1) | Recovery of credit: return of capital |
(3) | Withholding and remittance of tax |
(4) | Liability for tax |
(5) | Refund of tax |
11.5.1(1) | Tax where venture capital business discontinued |
(2) | Tax may be waived |
MANITOBA EQUITY TAX CREDIT | |
11.6(1) | Definitions |
(2) | Delegation by minister |
(3) | Manitoba equity tax credit |
(4) | Report by issuer |
(5) | Information for investment dealers |
(6) | Return of information |
(7) | Proof of credit |
(8) | Regulations |
(9) | Stock savings plan |
MINERAL EXPLORATION TAX CREDIT | |
11.7(1) | "Flow-through mining expenditure" defined |
(2) | Mineral exploration tax credit |
(3) | Unused credit from other years |
(3.1) | No carryback of unused credit from increased percentage |
(4) | Taxpayer's information return |
(5) | Information summary |
(6) | Regulations |
COMMUNITY ENTERPRISE DEVELOPMENT TAX CREDIT | |
11.8(1) | Definitions |
(2) | Tax credit |
(3) | Interpretation |
(4) | Issuer must provide receipt |
(5) | Proof of credit |
11.9(1) | Use of eligible investment proceeds |
(2) | Minister may assess penalty |
11.10 | Restriction on transfers |
11.11(1) | Recovery of credit on early redemption |
(2) | Application of subsection (1) |
(3) | Withholding and remittance of tax |
(4) | Liability for tax |
(5) | Interpretation of "redeemed" |
11.12(1) | Regulations |
(2) | Administration and enforcement |
(3) | Delegation |
SMALL BUSINESS VENTURE CAPITAL TAX CREDIT | |
11.13(1) | Definitions |
(1.1) | Appointment of administrator |
(1.2) | Responsibility of administrator |
(1.3) | Powers of administration and enforcement |
(2) | Deduction from tax otherwise payable |
(3) | Tax credit |
(4) | Interpretation |
(5) | Repealed |
(6) | Proof of credit |
11.14(1) | Use of eligible investment proceeds |
(2) | Administrator may assess penalty |
11.15 | Restriction on transfers |
11.16(1) | Recovery of credit on early redemption or return of capital |
(2) | Exceptions |
(3) | Withholding and remittance of tax |
(4) | Liability for tax |
(5) | Interpretation |
11.17(1) | Regulations |
(2) and (3) | Repealed |
EMPLOYEE SHARE PURCHASE TAX CREDIT | |
11.18(1) | Definitions |
(2) | Employee share purchase tax credit |
(3) | Proof of credit |
(4) | Regulations |
12 | Repealed |
FARMER'S AVERAGING PROVISION | |
13(1) | Tax payable on averaging |
(2) | Application of subsection (1) |
(3) | Farmer averaging under federal Act |
(4) | Overpayment on averaging |
(5) | Application of Part I in case of averaging |
(6) | Revoking election to average |
DIVISION IV | |
RETURNS, ASSESSMENTS AND OBJECTIONS, PAYMENTS AND REFUNDS | |
RETURNS | |
14(1) | Application of federal provisions (returns, estimate of tax, assessment and withholding) |
(2) | Regulations re withholding |
15(1) | Reassessment |
(2) | Repealed |
16 and 17 | Repealed |
PAYMENT OF TAX | |
18(1) | Instalment payable by farmer or fisher |
(2) | Provincial instalment linked to federal instalment |
19(1) | Instalments payable by others |
(2) | Provincial instalments linked to federal instalments |
20 | Where instalments not required |
21(1) | Application of federal provision (payments by corporations) |
(2) | Payments where collection agreement in effect |
(3) to (6) | Repealed |
22 | Application of federal provisions (returns, payments and interest) |
23 | Interest on instalments |
24 | Repealed |
PENALTIES | |
25(1) | Penalty for failure to file return |
(2) and (3) | Repealed |
(4) | Collection agreement |
26(1) | "Return" |
(2) | Repeated failures |
(3) | Repealed |
(4) | Collection agreement |
27 | Late or deficient instalments |
27.1(1) | Misrepresentation in tax planning arrangements |
(2) | Limitation |
REFUND OF OVERPAYMENT | |
28 | Repealed |
28.1(1) | Application of federal provisions (refunds) |
(2) | Application of refund to provincial debt |
OBJECTIONS TO ASSESSMENTS | |
29(1) | Application of federal provisions (objections) |
(2) | Repealed |
DIVISION V | |
APPEALS TO THE COURT OF QUEEN'S BENCH | |
30(1) | Right of appeal |
(2) | Matters that can be appealed |
(3) | Notice of appeal |
(4) | Repealed |
(5) | Contents of notice |
(6) | Fee on appeal |
31(1) | Service of reply to appeal notice |
(2) | Striking out of notice of appeal |
(3) | Reply |
(4) | Disposal of appeal where notice struck out |
(5) | Disposal of appeal where reply struck out |
32(1) | Appeal deemed an action |
(2) | Pleading of other matters |
(3) to (4) | Repealed |
33 | Application of federal provisions (irregularities, extension of time and hearings in camera) |
34 | Practice respecting appeals |
35 | Repealed |
PART II | |
ADMINISTRATION AND ENFORCEMENT | |
ADMINISTRATION | |
36(1) | Application of federal provisions (administration, garnishment and proceedings to collect) |
(2) | Application |
36.1 | Remission of provincial portion of federal tax remitted |
37(1) | Regulations |
(2) | Application of federal regulations |
(3) | Publication of regulations required |
(4) | Canada Gazette |
(5) | Retroactive effect |
ENFORCEMENT | |
38 | Recovery of amount payable |
39(1) | Certification of amount payable |
(2) | Collection agreement |
40 | Repealed |
41 | Acquisition of taxpayer's interest |
42 | Payment of money seized from debtor |
43 | Warrant for goods |
44 | Seizure of chattels |
45(1) | Taxpayer leaving Canada or defaulting |
(2) | Repealed |
46(1) | Application of federal provisions (withholding) |
(2) | Assessment |
(3) | Application of penalty to amounts over $500 |
(4) | Limitation on penalty not to apply |
47 | Liability of directors of corporation |
GENERAL | |
48(1) | Keeping of books |
(2) | Application of federal provisions (records) |
(3) to (7) | Repealed |
49 | Application of federal provisions (inspections, privilege, information return and corporate execution) |
50 to 51 | Repealed |
52(1) | Failure to comply with regulations |
(2) | Penalty |
53 | Repealed |
53.1(1) | General anti-avoidance rule |
(2) | Tax consequences to be determined |
(3) | Additional rules for determining tax consequences |
(4) | Request for determination of tax consequences |
(5) | Minister's response to request |
(6) | Method of determining tax consequences |
53.1.1 | Conferral of benefit |
53.2(1) | "Untaxed income" defined |
(2) | Provincial tax avoidance |
(3) | Repealed |
(4) | Application |
(5) | Repealed |
OFFENCES AND PENALTIES | |
54(1) | Offence and penalty |
(2) | Compliance order |
(3) | Saving provision |
55(1) | Penalty for evading the Act or regulations |
(2) | Offence re refund or credit |
(3) | Offences by officers and directors |
56 | Discretion of minister as to proceedings |
57(1) | Revealing confidential information |
(2) | Limitation |
57.1(1) | Requirement to provide specified information |
(2) | Use of information |
(3) | "Specified information" defined |
(4) | "Specified information" exclusions |
58 | Liability of officers or agents of corporation |
59 | Minimum penalties mandatory |
PROCEDURE AND EVIDENCE | |
60(1) | Application of federal provisions (information and evidence) |
(2) | Repealed |
(3) to (10) | Repealed |
(11) | Judicial notice of order and agreements |
(12) to (15) | Repealed |
(16) | Proof of collection agreements |
(17) | Repealed |
(18) | Certificate of treasurer as proof |
(19) | Documents issued or signed by federal officials |
PART III | |
COLLECTION OF TAX | |
COLLECTION AGREEMENT | |
61(1) | Making of collection agreement |
(2) | Amendment of collection agreement |
(3) | Exercise of powers by minister |
(4) | Deputy head |
(5) | Authority to collect taxes |
(6) | Minister of Finance may exercise powers of minister |
PAYMENTS ON ACCOUNT | |
62(1) | Application of payments by minister |
(2) | Relief of taxpayer |
DEDUCTIONS AT SOURCE | |
63 | No action for tax remitted |
64(1) | Relief of tax payer |
(2) | Recovery of overdeductions |
NON-AGREEING PROVINCES | |
65(1) | Definitions |
(2) | Authority to make adjusting payment |
(3) | Adjusting payment to be made by Canada |
(4) | Calculation of adjusting payment |
(5) | No recovery of amounts deducted |
(6) | Credit |
(7) | Overpayments |
(8) | Source of payment by Canada |
RECIPROCAL ENFORCEMENT OF JUDGMENTS | |
66(1) | Enforcement in other provinces |
(2) | Registration |
(3) | Regulations in aid |
PART IV | |
TAX REBATE DISCOUNTING | |
67(1) | Definitions |
(2) | All manners of acquiring right included |
68 | Administration |
69(1) | Registration required |
(2) | Application for registration |
70(1) | Limitation of discount |
(2) | No further fees or charges |
(3) | Consideration to be in cash or by cheque |
(4) | Payment of excess to taxpayer |
(5) | Payment of excess to Receiver General |
(6) | Proof of payment |
71(1) | Information to taxpayer |
(2) | Maintenance of records |
72(1) | Designation of investigators |
(2) | Examination of records |
(3) | Discounter to produce documents |
(4) | Powers of investigator under Evidence Act |
(5) | Non-application of section 86 |
73 | Returns |
74 | Regulations |
75(1) | Offences and penalties |
(2) | Offences by officers and directors |
(3) | Revocation of registration |
(4) | Payment to taxpayer |
76(1) | Suspension |
(2) | Appeal |