R.S.M. 1987, c. M195
The Mining Tax Act
Table of Contents
1 | Definitions. | |
(2) | Date of calculation of revenues. | |
(3) | Joint ventures. | |
2 | Where assets partly within and partly outside the province. | |
3 | Non-arm's length disposal of depreciable assets. | |
(2) | Non-arm's length acquisition of depreciable assets. | |
(3) | Removal of depreciable asset. | |
(4) | Bringing depreciable asset into Manitoba. | |
(5) | Calculation of undepreciated balance. | |
4 | Calculation of profit. | |
5 | Non-arm's length sales. | |
(2) | Non-arm's length fees. | |
6 | Revenue from output partially processed previously. | |
7 | Deductible expenses. | |
(2) | Deduction of former exploration expenses. | |
(3) | Deduction of exploration expenses. | |
(4) | Application to director. | |
8 | Non-arms length expenses, etc. | |
9 | Allowance for larger depreciation. | |
10 | Adjustment of expenses for processing outside Manitoba. | |
(2) | Adjustment of expenses for minerals outside Manitoba. | |
(3) | Processing allowance for in-province processing. | |
(4) | Processing allowance for service assets. | |
(5) | Maximum and minimum processing allowance. | |
(6) | Processing allowance for out of province processing. | |
11 | Capital investment, interest and depletion not allowed. | |
(2) | Depreciation allowance in joint ventures. | |
(3) | Deduction for exploration expenses in joint ventures. | |
12 | Inter-provincial agreements to fix method of determining profit. | |
13 | Calculation of tax. | |
(2) | Deduction of new investment credit from tax. | |
14 | Time for payment of tax. | |
15 | Taxes, etc., debts. | |
16 | Interest on debt | |
(2) | Interest on deficiency of tax. | |
(3) | Interest on refunds. | |
17 | Who is a debtor. | |
(2) | Equivalent expressions. | |
(3) | Where court action commenced. | |
(4) | Application by alleged debtor. | |
(5) | Order of restitution, etc. | |
18 | Debts to Crown a lien on assets. | |
(2) | Certificate of debts and registration. | |
(3) | Realization of lien. | |
(4) | Lien on bankruptcy proceedings. | |
19 | Minister may order payment. | |
(2) | Discharge of liability to debtor. | |
(3) | Liability to pay under demand. | |
(4) | Personal service. | |
(5) | Service of demand in business name. | |
(6) | Service of demand on partnership. | |
20 | Warrant against personal property. | |
(2) | Sale of goods by auction. | |
(3) | Notice of sale. | |
(4) | Sale of perishable goods. | |
(5) | Disposal of surplus. | |
21 | Demand for payment if debtor is leaving Manitoba. | |
(2) | Seizure of goods upon non-payment. | |
(3) | Certificate to authorize seizure. | |
(4) | Sale of goods seized. | |
22 | Filing of return. | |
(2) | Estimate of tax. | |
(3) | Extension of time for filing return. | |
23 | Unconsolidated financial statement. | |
24 | Verification of return. | |
25 | Failure to file return. | |
26 | Return not binding. | |
27 | Requirement of additional information. | |
(2) | Failure to supply information. | |
28 | Right to inspect. | |
(2) | Warrant to enter and seize. | |
(3) | Copies as evidence. | |
(4) | Return of books, etc. | |
(5) | Extension by judge. | |
(6) | Decision final. | |
(7) | Where extension rejected. | |
29 | Information confidential. | |
(2) | Reciprocal exchange of information. | |
(3) | Notice of arrangements, etc. | |
30 | Books and records to be available. | |
(2) | Nature of books, and records. | |
(3) | Order of the director as to books and records. | |
(4) | Failure to comply with order of director. | |
(5) | Keeping of records and books of account. | |
(6) | Period of retention of records in certain cases. | |
(7) | Permission for earlier disposition of records. | |
31 | Assessment | |
(2) | Notice of assessment. | |
(3) | Evidence of serving notice. | |
(4) | Right to re-assess. | |
32 | Appeal to minister. | |
(2) | Form of notice of appeal. | |
(3) | Minister to consider appeal. | |
33 | Appeal to court | |
(2) | Form of appeal. | |
(3) | Continuation of action. | |
(4) | Manner of disposal of appeal. | |
34 | Assessment not affected by irregularity. | |
(2) | Effect of appeal. | |
35 | Evasion of tax. | |
36 | Notice of active operation. | |
(2) | Notice of shipping. | |
37 | Failure to produce records, etc. | |
(2) | Obstructing inspections, etc. | |
38 | Failure to obey Act an offence. | |
39 | Penalty. | |
40 | Officers of corporation as parties to offence. | |
(2) | Acts of agent deemed acts of principal. | |
41 | Limitation on prosecution. | |
42 | Continuing offence. | |
43 | Tax paid into Consolidated Fund. | |
44 | Mining community reserve continued. | |
(2) | Payments into reserve. | |
(3) | Authority to pay from reserve. | |
(4) | Payment from reserve. | |
(5) | Transfer of interest. | |
(6) | Authority to transfer from reserve. | |
(7) | Recoveries. | |
(8) | Authorization not to lapse. | |
45 | Regulations. | |
46 | Application of Part I of Mining Royalty and Tax Act | |
47 | Transitional provision for 1975 instalments. | |
(2) | Revenues to be accounted for. | |
SCHEDULE | ||
FORMULA 1 | ||
FORMULA 2 | ||
FORMULA 3 | ||
FORMULA 4 |