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The Tax Administration and Miscellaneous Taxes Act

C.C.S.M. c. T2

The Tax Administration and Miscellaneous Taxes Act

PART I
TAX ADMINISTRATION
DIVISION 1
GENERAL
1 (1) Definitions
(2) Solicitor-client privilege
(3) Process for dealing with solicitor-client privilege
(4) No privilege in respect of accounting record
(5) Interpretation of tax Acts
2 Crown bound
3 (1) Director may delegate
(2) Director may continue to act
4 (1) Designation of tax officer
(2) Designation of tax officer as peace officer
4.1 Provisions not applicable to tax officers, etc.
5 Minister or director may approve forms
6 (1) Information confidential
(2) Reciprocal exchange of information
(3) Notice of arrangements and agreements
(4) Conflict
7 (1) Service of documents
(2) Service by mail
(3) Time of mailing and delivery
(4) Service by delivery
8 Evidence of service
9 (1) Earlier due date
(2) Exception
DIVISION 2
COMPLIANCE
TAX AUTHORIZATIONS
10 (1) Director may issue tax authorization
(1.1) Application for tax authorization
(1.1.1) Order to apply for tax authorization
(1.1.2) Director may assign RST number without application
(1.2) Reasons not to issue tax authorization
(1.3) Additional reason not to issue tax authorization to corporation, partnership or trust
(2) Additional reasons not to issue tax authorization
(3) Cancellation
(3.1) Stop order
(4) Opportunity to make submission
(5) Temporary suspension
(6) When order becomes effective
(7) Automatic cancellation or refusal to issue
(8) Appeal of director's decision or order
10.1 Tax authorization not transferable
10.2 Tax authorization does not satisfy other requirement
11 (1) Return of tax authorization
(2) Return of carrier decals
REPORTING AND PAYMENT OF TAX
12 (1) Director may require bond
(2) Amount of bond
(3) Other form of security
(4) No interest on deposit
(5) Default
12.1 Collector is agent of government
13 (1) Payment by purchaser applied first to tax
(2) Payment by deputy collector applied first to tax
14 (1) Definitions
(2) Contractor to provide information
(3) Extra-provincial contractor to provide security
(3.1) Maximum amount of security during infrastructure funding period
(4) Other form of security
(4.1) Money on deposit as security
(5) Liability of principal
(6) Principal entitled to recover amount paid
15 (1) Director may impose reporting or remittance requirements
(2) Director may extend filing or payment deadline
16 (1) Reporting by receiver, trustee, etc.
(2) Receiver, trustee or other like person to file returns
(3) Director may issue certificate
RECORDS
17 (1) Taxpayer to maintain records
(2) Carrier to maintain records
(2.1) Holder of tax authorization to keep records
(3) Records must be adequate
(4) Director may order records to be kept
18 (1) How long records must be kept
(2) When records may be destroyed
(3) Records requiring authorization to be destroyed
(4) Extended preservation
(5) Preserving electronic records
18.1 Suppression software
INSPECTIONS
19 Tax authorization to be produced for inspection
20 Records to be made available for inspection, etc.
21 (1) Order to produce records, etc
(2) Who may be required to produce records, etc.
(3) Contents of order
(4) Repealed
22 (1) General authority to inspect
(2) Right of entry
(3) Officer to show identification
(4) Assistance to tax officer
(5) Electronic records
(6) Tax officer may make copies
(7) Tax officer may remove records to make copies
23 Copies as evidence
24 (1) Warrant to enter and inspect
(2) Application without notice
25 (1) Right to take fuel samples
(2) Stopping vehicle to examine fuel
(2.1) Operator to cooperate
(3) Stopping vehicle operated under carrier licence
(4) Operator to provide proof of identity
25.1 Faulty dye injector pump
INVESTIGATION, SEARCH AND SEIZURE
26 General authority of tax officer
27 (1) Warrant for search and seizure
(2) Warrant re unmarked tobacco held by common carrier
(3) Application without notice
(4) Tax officer may secure evidence
27.1 (1) Investigative warrant
(2) Conditions for issuing warrant
(3) Interpretation
(4) Terms and conditions
(4.1) Assistance orders
(5) Notice after covert entry
(6) Extension of deadline for notice
27.2 Telewarrant
28 (1) Search and seizure without warrant
(2) Seizure without warrant
(3) Seizure of vehicle or container
29 Seizure of abandoned tobacco
30 Stopping vehicle on suspicion of tobacco offence
31 (1) Tax officer may seize bulk fuel, vehicle, etc.
(2) Stopping vehicle to seize bulk fuel
31.1 Operator to provide proof of identity
31.2 (1) Definitions
(2) Operator to provide information
(3) Vehicle carrying unmarked tobacco may be seized and impounded
(4) Delayed seizure and impoundment
(5) Procedure on seizure
(6) Place of impoundment
(7) Period of impoundment
(8) Personal property in vehicle
(9) Notice of seizure and impoundment
(10) Application for release to owner
(11) Director to be served
(12) Hearing by justice
(13) Order for release to owner
(14) Garage keeper's lien
(15) Effect of lien
(16) Disposal of impounded vehicle by garage keeper
(17) Transfer to garage keeper
(18) Cancellation of previous owner's registration
(19) Owner's right against operator
(20) Minister's response to wrongful seizure
DISPOSITION OR RELEASE OF SEIZED ITEMS
32 Property seized without a warrant
33 (1) Return of records
(2) Justice may extend time to return records
(3) Decision final
34 (1) Release of bulk fuel
(2) Sale of bulk fuel
(3) Interest on proceeds
(4) Disposition of proceeds and interest
(5) Compensation where cost of fuel exceeds proceeds
(6) Tax deemed to be paid
(7) Refund
35 Disposition of perishable or dangerous items
36 (1) Release of seized tobacco
(1.1) Exception — more than five units seized
(2) Disposition of seized tobacco
(3) Release or payment — no conviction
(4) Application for release or compensation
(5) Tobacco to be marked before release
(6) Forfeiture on conviction
(7) Forfeiture of abandoned or unmarked tobacco
36.1 Damage to seized or impounded property
DIVISION 3
TAX DEBT
LIABILITY FOR TAX DEBT
37 (1) Tax debt
(2) Tax debt not affected by offence
38 (1) Interest
(2) When interest begins to accrue
(3) Interest on deficient instalments
(4) No interest on refund of instalments
39 (1) Penalty for late payment
(2) Director may impose additional penalty
(3) Fee for dishonoured cheque
(4) Failure to comply with director's order
(5) Penalty in addition to other fine or penalty
39.1 (1) Penalty — missing tobacco mark or stamp
(2) Amount of penalty
40 (1) Director may waive interest or penalty or allow commission
(2) Report of waiver
41 Sale or assignment of account receivable
42 (1) Tax debt not dependent on assessment
(2) Liabilities arising only by assessment
(3) Exception — liability not acknowledged by debtor
43 (1) Corporate directors liable for corporation's tax debt
(2) Prudent director not liable
(3) Limitation period for assessment
(4) Limitations
(5) Director may allocate payments
(6) Rights of corporate director on payment of corporation's tax debt
(7) Corporation remains liable
43.1 (1) Non-director functioning as corporate director
(2) Decision of director
(3) Restrictions on director's decision
(4) Deemed director
(5) Notice of decision
44 (1) Liability of transferee after non-arm's length transfer
(2) Limit of transferee's liability
(3) Meaning of "arm's length"
(4) Effect of payments
(5) Transferor remains liable
45 (1) Definitions
(2) Seller to obtain tax certificate before sale in bulk
(3) Application fee
(4) Director to issue certificate
(5) Seller to provide certificate to buyer
(6) Liability of buyer
(7) Buyer's right of recovery
(8) Tax debt discovered after certificate is issued
ASSESSMENT OF TAX DEBT
46 (1) Assessment or reassessment of tax debt
(2) Clarification
(3) Determination of taxable amount
(4) Estimate of tax payable
(5) Tax deemed to have been collected
46.1 (1) Correction of minor deficiency
(2) No effect on right of appeal
47 (1) Limits on assessment or reassessment
(2) Limit on reassessment after appeal
48 (1) Notice of assessment or reassessment
(2) Notice to taxpayer
49 Assessment deemed correct
50 Time for payment
ANTI-AVOIDANCE
51 (1) Definitions
(2) General anti-avoidance rule
(3) Request for adjustments
(4) Director's response
(5) Determining tax consequences
(6) Application
52 (1) Advance ruling
(2) Fees re advance ruling
REFUND OF OVERPAYMENT
53 (1) Refund of overpayment by taxpayer
(2) Refund of overpayment by collector
(3) Limitation
(3.1) When amount is paid, remitted or received
(4) No other right of recovery
(5) Amounts under $10. not refundable
(6) Director may apply refund to taxes, interest and penalties owing
(7) Notice of application of refund
BAD DEBTS
53.1 (1) Definitions
(2) Deduction for tax remitted in respect of bad debt
(3) Refund of tax remitted in respect of bad debt
(4) Time limit for deduction or application for refund
(5) Recovery of bad debt
(6) Order of payment
(7) Transitional
DIVISION 4
APPEALS
54 Appeals do not affect tax debt obligations
55 Appeal to Tax Appeals Commission
56 (1) How to appeal
(2) Acting on behalf of taxpayer
(3) Limitation on appeal of reassessment
57 (1) Powers of Tax Appeals Commission
(2) Power to vary
(3) Technical irregularity
58 Appeal to Court of Queen's Bench
59 (1) How to appeal
(2) Appeal of director's decision or order
(3) Appeal of commission's decision
(4) Appellant to serve application on other party
(5) Court decision
60 Refund after appeal
DIVISION 5
TAX DEBT RECOVERY
ENFORCEMENT ACTIONS
61 Exercise of powers to collect tax debts
62 Tax debt recoverable by civil action
63 Tax debt certificate
64 (1) Lien for tax debt
(2) Extent of security
(3) When lien takes effect
(4) Effect of failure to proceed
65 (1) Registration against real property
(2) Registration on production
(3) Enforcement of lien on real property
(3.1) Lien remains in effect
(4) Director may postpone, amend or discharge lien
66 (1) Registration in Personal Property Registry
(2) Effect of registration
(3) Priority of lien for tax collected but not remitted
(4) Exceptions to priority
(5) Director may postpone, amend, renew or discharge lien
67 (1) Tax debt warrant
(2) Effect of warrant
(3) Authority of sheriff re cash and credit card receipts
(4) Duration of warrant
68 (1) Director may demand payment from third party
(2) Joint account
(3) Application of demand to periodic payments
(4) Amount payable by third party
(5) When payment is due
(6) Priority of demand — tax collected and not remitted
(7) Priority of demand — other tax debt
(8) Personal liability under a third party demand
69 (1) Director may demand payment from institutional lender
(2) Director may demand payment from other lender
(3) Expiry of demand
(4) Liability of lender
70 Content of demand for payment
71 (1) Payment discharges liability
(2) Deemed loan or payment
72 Right of recovery
DEEMED TRUST FOR TAXES NOT REMITTED
73 (1) "Collector" includes deputy collector
(2) Property of collector deemed to be held in trust
(3) Priority of taxes collected and held in trust
(4) Receiver, trustee or like person to obtain certificate before distribution
(5) Liability for distribution without certificate
(6) Collector remains liable
(7) Right of recovery
RELIEF FROM ENFORCEMENT
74 (1) Application for court protection from enforcement
(2) Time to make application
(3) Court order may terminate or limit enforcement action
(4) Limitations
(5) Court may require tax debtor to provide security
DIVISION 6
OFFENCES AND PENALTIES
75 (1) Offences — records and reporting
(2) Offences — tax authorizations and collection agreements
(3) Offences — failure to comply with director's order
(4) Penalty
(5) Additional order to file returns
(5.1) Additional order to comply with agreement
(6) Additional order to comply with director's order
76 (1) Offences — inspections and investigations
(2) Offences — evasion
(3) Offence — refusal to pay or remit
(4) Penalty
(5) Additional penalty for tax evasion
(6) Onus re payment or remittance of tax
(7) Additional order to pay or remit tax
77 (1) Offences — fuel
(2) Offences — carrier licences
(3) Penalty
78 (1) "Motor vehicle" defined
(2) Impoundment of vehicle
(3) Release of vehicle
(4) Sale of vehicle
(5) Repealed
79 (1) Offences — bulk fuel
(2) Penalty
(3) Repealed
80 (1) Offences — marking or stamping tobacco packaging
(2) Offences — possession, purchase or sale of tobacco
(2.1) Interpretation
(3) Offence — accounting for tax on tobacco
(4) Penalty
(5) Additional fine
(6) Reduction of additional fine
(7) Repealed
80.1 (1) Definitions
(2) Vehicle liable to forfeiture
(3) Director to register financing statement
(4) Notice of liability to forfeiture
(5) Lack of notice does not affect forfeiture
(6) Restrictions affecting owner
(7) Additional restrictions
(8) Insurance proceeds
(9) Insurance proceeds paid to Minister of Finance
(10) Owner may apply for release of vehicle
(11) Director to be served
(12) Justice may consider any relevant evidence
(13) Order for release from liability to forfeiture
(14) Owner's right against alleged offender
(15) Vehicle no longer liable to forfeiture
(16) Timing of forfeiture
(17) Notice of forfeiture
(18) Content of notice
(19) Owner must relinquish vehicle
(20) Seizure of vehicle
(21) Owner liable for value of vehicle
(22) Owner liable for reduction in value and appraisal cost
(23) Exception
(24) Determination of reduction in value
81 Separate offence for each transaction
82 (1) Offence — corporation liable for offence by officer or employee
(2) Offence — director or officer liable for offence by corporation
83 (1) Six-year limitation period for prosecution
(2) Extended limitation period for certain offences
84 (1) Affidavit as to compliance by director
(2) Certificate of analyst
DIVISION 7
REGULATIONS
85 (1) Regulations
(2) Effective date
DIVISION 8
TRANSITIONAL PROVISIONS
86 Definitions
87 General application to prior periods and events
88 Penalty for late payment or remittance
89 Interest
90 (1) Matters under appeal
(2) Appeal period not expired
(3) Appeal of minister's decision or order under former Act
91 (1) Priority of lien registered under former Act
(2) Priority of lien registered against personal property after March 8, 2005
(3) Realization, postponement, amendment or discharge of prior lien
(4) Lien may be registered under this Part
92 Continuation of debt recovery action
93 Offences and penalties
94 Tax officers
95 (1) Regulations
(2) Effective date of regulation
DIVISION 9
ADMINISTRATION AND ENFORCEMENT OF BAND TAXES
95.1 (1) Definitions
(2) Minister may enter into tax administration agreement
(3) Agreement may provide for commission or fee
(4) Band tax to be paid into Consolidated Fund
(5) Payments to band
(6) Exemption to prevent double taxation
(7) Confidentiality of information
(8) Disclosure of information with band council
PART I.1
TAX ON ELECTRICITY AND CERTAIN OTHER PRODUCTS
96 to 110 Repealed
PART II
SCHOOL TAX REDUCTION
PART III
LAND TRANSFER TAX
111 (1) Definitions
(2) Farm Lands Ownership definitions
(3) Real Property Act definitions
112 (1) Imposition of tax
FORMULA
(2) Calculation of nil value
(3) Transfer of fractional interests
(4) Transfer registered in more than one office
(5) Refund on rejection
112.1 (1) Refund on rescission
(2) Refund on Registrar-General's order
(3) Conditions of agreement not met
112.2 Refund of land transfer tax if RST also paid
112.3 (1) Application for refund or waiver
(2) Notice
(3) Appeal
113 (1) Farm land exemption
(2) Other exemptions
(3) Transfer for benefit of Indian band
(4) Affidavit
114 (1) Other exemptions
(2) Evidence of eligibility for exemption
115 (1) Affidavit of value
(2) By whom affidavit made
(3) Certificate of value
116 (1) Protest of payment of tax
(2) Protest referred to minister
(3) Contents
(4) Minister's determination
(5) Notice
(6) Appeal
117 (1) Assessment
(2) Notice to transferee
(3) Contents of notice
(4) Payment
(5) Limitation
(6) Formal errors
(7) Interest on tax owing
118 (1) Notice of objection
(2) Contents
(3) Minister's determination
(4) Notice
(5) Extension of time
(6) Appeal
119 (1) Failure to pay tax
(2) False affidavits, etc
(3) Persons acquiescing
(4) Corporate officers
(5) Fine on corporation
(6) Fine on individual
(7) Minister's certificate
(8) No action
119.1 (1) Definitions
(2) General anti-avoidance rule
(3) Request for adjustments
(4) Minister's response
(5) Determining tax consequences
119.2 (1) Advance ruling
(2) Fees re advance ruling
120 Application of Part I
120.1 (1) Property of collector deemed to be held in trust
(2) Priority of taxes collected and held in trust
121 Fraud
PART IV
ENVIRONMENTAL PROTECTION TAX
122 Definitions
123 (1) Environmental protection tax
(2) Exception
124 (1) Collectors
(2) Deputy collectors
(3) Dealers deemed to be deputy collectors
(4) Duty of collectors
(5) Duty of deputy collectors
(6) Remission of proceeds
(7) Remission of tax by collectors
(8) Agents of Crown
(9) Revenue officers
125 Regulations
PART V
C.C.S.M. REFERENCE
126 C.C.S.M. reference
TABLE OF CONCORDANCE