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The Health and Post Secondary Education Tax Levy Act

C.C.S.M. c. H24

The Health and Post Secondary Education Tax Levy Act

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1.1 (1) Repealed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(5) Repealed
(5.1) Repealed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(6) Repealed
(7) Repealed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(1) to (3.1) Repealed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
(3.2) to (3.9) Repealed
(3.10) Proration of tax exemption and notch provision
(3.10.1) Repealed
(3.11) Corporations associated at different times
(3.12) Exemption
(3.13) Repealed
(3.14) Notch provision
(3.15) Proration for part-year employers
(3.16) Proration of exemption and notch provision (corporation ceasing to be associated)
(3.17) Becoming or ceasing to be associated
(4) Repealed
3.1 Repealed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3.3 Repealed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(2) and (2.1) Repealed
(2.2) to (2.4) Repealed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(2.5) Repealed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(4) and (5) Repealed
6 Repealed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(2) Repealed
8 to 37 Repealed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39 Repealed
40 Repealed