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2nd Session, 42nd Legislature

This HTML version is provided for ease of use and is based on the bilingual version that was distributed in the Legislature after First Reading.

Bill 34

THE BUDGET IMPLEMENTATION AND TAX STATUTES AMENDMENT ACT, 2020


  Bilingual version (PDF) Explanatory Note

(Assented to                                         )

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

PART 1

THE FUEL TAX ACT

C.C.S.M. c. F192 amended

1

The Fuel Tax Act is amended by this Part.

2

Section 7 is amended, in the part after clause (b), by adding "section 4.2 of The Tax Administration and Miscellaneous Taxes Act and" after "in accordance with".

3

Clauses 22(1)(c) and (d) are amended by adding "section 4.2 of The Tax Administration and Miscellaneous Taxes Act and" after "in accordance with".

4

Subsection 28(2) is amended

(a) in clause (a), by adding "section 4.2 of The Tax Administration and Miscellaneous Taxes Act and" after "in accordance with"; and

(b) in clause (b), by adding ", in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act," after "remit to the minister".

PART 2

THE HEALTH AND POST SECONDARY EDUCATION TAX LEVY ACT

C.C.S.M. c. H24 amended

5

The Health and Post Secondary Education Tax Levy Act is amended by this Part.

6(1)

Subsection 3(3.10) is amended in the formula in clause (a), and in clauses (c) and (f), by striking out "$1,250,000." and substituting "$1,500,000".

6(2)

Subsection 3(3.12) is amended by striking out "$1,250,000" and substituting "$1,500,000".

6(3)

Subsection 3(3.14) is amended

(a) by striking out "$1,250,000" wherever it occurs and substituting "$1,500,000"; and

(b) by striking out "$2,500,000" and substituting "$3,000,000".

6(4)

Subsection 3(3.16) is amended

(a) in the part before clause (a), by striking out "the director may, on application by the corporation, apply the following rules" and substituting "the following rules apply"; and

(b) in the formula in clause (a), and in clauses (b) and (f), by striking out "$1,250,000" and substituting "$1,500,000".

7(1)

Subsection 3.2(2) is amended

(a) in the section heading and in the part before the formula, by striking out "$2,500,000" and substituting "$3,000,000"; and

(b) in the formula, by striking out "$1,250,000" and substituting "$1,500,000".

7(2)

Subsection 3.2(3) is amended, in the section heading and in the part before clause (a), by striking out "$2,500,000" and substituting "$3,000,000".

8(1)

Subsection 5(1) is amended by striking out "file with the minister" and substituting "file, in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act".

8(2)

Subsection 5(2.6) is amended, in the part before clause (a), by striking out "file with the minister" and substituting "file, in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act,".

8(3)

Subsection 5(3) is amended, in the part before clause (a), by striking out "file with the minister" and substituting "file, in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act,".

9

Subsection 7(1) is amended, in the part before clause (a), by striking out "file with the minister" and substituting "file, in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act".

PART 3

THE INCOME TAX ACT

C.C.S.M. c. I10 amended

10

The Income Tax Act is amended by this Part.

11

The definition "qualified property" in subsection 7.2(2) is amended, in the part before clause (a), by striking out "was acquired by the corporation before 2021, and".

12

Subsection 7.5(1) is amended by adding the following definitions:

"eligible production costs" of a corporation for a taxation year in respect of an eligible film means the total of the following amounts:

(a) all amounts included under clauses (a) and (d) of the definition "eligible salaries" in respect of the eligible film;

(b) the corporation's eligible service contract expenditures in respect of the eligible film that are not included under clause (a);

(c) the corporation's parent-subsidiary amounts in respect of the eligible film that are not included under clause (a) or (b);

(d) the corporation's eligible tangible property expenditure in respect of the eligible film that are not included under clause (a), (b) or (c);

(e) the corporation's eligible accommodation expenditure in respect of the eligible film;

to the extent that the amounts

(f) are reasonable in the circumstances and directly attributable to the production of the eligible film;

(g) were incurred in the taxation year or the immediately preceding taxation year for goods or services provided in either of those years;

(h) were paid within the taxation year or 60 days after the end of the taxation year;

(i) were not incurred within the immediately preceding taxation year and paid within the first 60 days after the end of that year;

(j) relate to a stage of production of the eligible film from its production commencement time to the end of its post-production stage; and

(k) are not excluded production expenditures. (« coûts de production admissibles »)

"Manitoba production corporation" means a corporation that, in relation to a particular time,

(a) is a taxable Canadian corporation incorporated under the laws of Manitoba;

(b) has a permanent establishment in Manitoba at that time;

(c) is carrying on a business of film or video production in Manitoba at that time;

(d) in respect of which one or more eligible individuals owns shares to which are attached more than 50% of the votes for the election of directors of the corporation, otherwise than by way of security, at the time;

(e) in the taxation year that includes that time, or in the immediately preceding taxation year, pays at least 25% of its salaries and wages to eligible employees; and

(f) satisfies any additional prescribed criteria. (« corporation de production manitobaine »)

13(1)

Clause 7.6(3)(a) is amended by striking out everything after "photography of the film," and substituting "shares of the corporation that claimed the tax credit for the film to which were attached more than 50% of the votes for the election of directors of the corporation, otherwise than by way of security;".

13(2)

Subsection 7.6(6) is replaced with the following:

Cost-of-production credit

7.6(6)

Subject to subsections (7) and (8), an eligible corporation's cost-of-production credit for a taxation year in relation to an eligible film produced by it in Manitoba is the amount determined by the following formula:

credit = 0.3A + 0.08B

In this formula,

A   is the amount, if any, by which

(a) the corporation's eligible production costs for the film for the year,

exceeds

(b) the total of all amounts each of which is an amount of government assistance that may reasonably be considered to relate directly to the eligible production costs for the film for the year;

B   is nil, unless

(a) the principal photography for the film commenced after May 31, 2020,

(b) at all times in the taxation year of the corporation, a Manitoba production corporation owns, otherwise than by way of security, voting shares of the corporation, and

(c) the Manitoba production corporation receives credit as a producer, co-producer or executive producer of the film,

in which case B is the amount determined for A.

14(1)

Subsection 7.20(3) is amended by adding "or" at the end of clause (b) and repealing clause (c).

14(2)

Clause 7.20(5)(b) is amended by striking out "200" and substituting "682".

15(1)

Subsection 10.4.1(1) is amended in the descriptions of L and R2 in the formula by striking out "2021" and substituting "2022".

15(2)

Clause (b) of the definition "eligible printing revenue" in subsection 10.4.1(3) is amended by striking out "2021" wherever it occurs and substituting "2022".

16

The definition "minister" in subsection 10.6(1) is amended by striking out "Minister of Housing and Community Development" and substituting "minister appointed by the Lieutenant Governor in Council to administer The Housing and Renewal Corporation Act".

17

Subsection 11.7(2) is amended, in the part before clause (a), by striking out "2021" and substituting "2024".

18

Paragraph 11.8(2)(b)(i)(A) and subsection 11.8(2.1) are amended by striking out "2021" and substituting "2022".

PART 4

THE INSURANCE CORPORATIONS TAX ACT

C.C.S.M. c. I50 amended

19

The Insurance Corporations Tax Act is amended by this Part.

20

The definition "TAXcess" in subsection 1(1) is repealed.

21

Subsection 8(3) is amended by striking out everything after "must be paid" and substituting "in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act.".

22

Subsection 9(1) is amended by striking out everything after "the director" and substituting "an information return in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act.".

PART 5

THE LAW FEES AND PROBATE CHARGE ACT

C.C.S.M. c. L80 amended

23

The Law Fees and Probate Charge Act is amended by this Part.

24

The title is replaced with "THE COURT SERVICES FEES ACT".

25

Section 1 is amended by repealing the definition "charge".

26

Section 1.1 is repealed.

27

Section 4 is amended by striking out "The charge and all fees" and substituting "All fees".

28

Section 5 is amended by striking out "charge or" wherever it occurs.

29

Subsection 6(1) and clauses 10(b) and (c) are amended by striking out "charges and".

30

The following is added after section 10:

C.C.S.M. reference

11

This Act may be referred to as chapter C297 of the Continuing Consolidation of the Statutes of Manitoba.

31

The Schedule is repealed.

Related amendment, C.C.S.M. c. C290

32(1)

The Court of Queen's Bench Surrogate Practice Act is amended by this section.

32(2)

Section 1 is amended

(a) by repealing the definition "charge"; and

(b) in the definition "prescribed fees", by striking out "The Law Fees and Probate Charge Act" and substituting "The Court Services Fees Act".

32(3)

Subsection 22(1) is amended by striking out "the charge and the prescribed fees" and substituting "the prescribed fees, if any".

Consequential amendments

33

The following provisions of the following Acts are amended by striking out "The Law Fees and Probate Charge Act" and substituting "The Court Services Fees Act":

(a) clause 45(e) of The Executions Act;

(b) subsection 30(6) of The Income Tax Act;

(c) section 34 of The Jury Act;

(d) section 13 of The Newspapers Act;

(e) subsection 6(2) of The Sheriffs Act.

PART 6

THE RETAIL SALES TAX ACT

C.C.S.M. c. R130 amended

34

Subsection 26(17) of The Retail Sales Tax Act is repealed.

PART 7

THE TAX ADMINISTRATION AND MISCELLANEOUS TAXES ACT

C.C.S.M. c. T2 amended

35

The Tax Administration and Miscellaneous Taxes Act is amended by this Part.

36

Clause (a.1) of the definition "tax Act" in subsection 1(1) is repealed.

37

The following is added after section 4.1:

Filing and payment through TAXcess

4.2(1)

Subject to subsection (2),

(a) a person required under a tax Act to complete and file an information return or report must do so by using TAXcess, in the manner required by TAXcess; and

(b) a person required under a tax Act to remit or pay a tax or tax debt must do so by means of an electronic funds transfer using the payment option provided by TAXcess.

Exceptions

4.2(2)

Subsection (1) does not apply in respect of

(a) The Corporation Capital Tax Act;

(b) The Emissions Tax on Coal and Petroleum Coke Act;

(c) the payment of a tax or tax debt under The Fuel Tax Act by a person who is not a collector or deputy collector under that Act, unless

(i) the payment relates to the operation of a locomotive and is payable under section 7 of that Act, or

(ii) the payment relates to the purchase of fuel by a licensed carrier and is payable under section 28 of that Act;

(d) The Mining Tax Act;

(e) a return, or a remittance or payment of a tax or tax debt, under The Retail Sales Tax Act, unless it is made by a person with an RST number who, in the minister's opinion, is required to remit $5,000 or more of tax a month under that Act; and

(f) the payment of a tax or tax debt under The Tobacco Tax Act by a person who is not a collector or deputy collector under that Act.

38

Subsection 111(1) is amended by adding the following definitions:

"assessment" includes a reassessment; (« cotisation »)

"Tax Appeals Commission" means the Tax Appeals Commission established under section 2 of The Tax Appeals Commission Act; (« Commission d'appel des impôts et des taxes »)

"tax debt" of a person means the total of all amounts that the person is required to pay under this Part, whether as tax, or as a penalty, interest, fee or other charge, other than a fine or surcharge payable upon conviction of an offence; (« dette fiscale »)

"taxpayer" means a person tendering a transfer for registration under section 116 and a transferee under section 117; (« contribuable »)

39(1)

Subsection 116(1) is replaced with the following:

Payment of tax

116(1)

If the right of the collector to require payment of tax is disputed by a person tendering a transfer for registration, the person must pay the tax as provided in this Part and may appeal the requirement to pay the tax under section 118.1.

39(2)

Subsections 116(2) to (6) are repealed.

40(1)

Subsection 117(4) is amended by striking out "objection to" and substituting "appeal of".

40(2)

Subsection 117(6) is amended by striking out "objection" and substituting "appeal".

41

Section 118 is repealed.

42

The following is added before section 119:

Appeal — requirement to pay tax

118.1(1)

A taxpayer may appeal a requirement to pay tax under section 116 to the Tax Appeals Commission.

Appeal — assessment

118.1(2)

A taxpayer may appeal an assessment under section 117 to the Tax Appeals Commission.

How to appeal

118.1(3)

An appeal to the Tax Appeals Commission must

(a) be in writing and signed by the taxpayer;

(b) state the name of the taxpayer and, in the case of an appeal under subsection (2), include a copy of the assessment being appealed;

(c) state which amounts are in dispute and how much of the amount is in dispute;

(d) state the reasons for the appeal and provide documentary evidence substantiating the taxpayer's position; and

(e) be served on the Tax Appeals Commission and the minister within 90 days after

(i) in the case of an appeal under subsection (1), the payment of the tax, or

(ii) in the case of an appeal under subsection (2), the notice of assessment was served on the taxpayer.

Acting on behalf of taxpayer

118.1(4)

If authorized to do so by the taxpayer in writing, another person may act on behalf of the taxpayer in the appeal.

Limitation on appeal of reassessment

118.1(5)

If a matter that is the subject of a reassessment is also the subject of an earlier assessment or reassessment for which the 90-day appeal period has expired, any appeal of the later reassessment must be limited to the difference between

(a) the amount assessed or reassessed in respect of that matter in the earlier notice of assessment or reassessment; and

(b) the amount subsequently reassessed in respect of that matter.

Appeals do not affect tax debt obligations

118.1(6)

Neither the making of an appeal under this section nor any delay in the conduct of an appeal in any way affects or limits

(a) the liability of a person to pay tax;

(b) the date by which tax becomes payable or is required to be paid;

(c) the accrual of interest on a tax debt;

(d) the imposition of a penalty; or

(e) any action or right to take any action to collect a tax debt.

Powers of Tax Appeals Commission

118.2(1)

Upon receipt of an appeal, the Tax Appeals Commission must determine whether it meets the requirements of section 118.1. If it does not, the commission must reject the appeal. If it does, the commission may

(a) exercise any of its powers of investigation and inquiry under The Tax Appeals Commission Act; and

(b) affirm, rescind or vary the requirement to pay tax or the assessment being appealed.

The commission must cause a copy of its decision to be served on the minister and on the taxpayer or a person acting on the taxpayer's behalf.

Power to vary

118.2(2)

In varying a requirement to pay tax or an assessment, the Tax Appeals Commission may increase or decrease the amount required to be paid, assessed or reassessed.

Technical irregularity — requirement to pay tax

118.2(3)

A requirement to pay tax must not be varied or rescinded by reason only of an irregularity, informality, omission or technical error by the collector in the exercise of the collector's duties under this Part.

Technical irregularity — assessment

118.2(4)

An assessment must not be varied or rescinded by reason only of an irregularity, informality, omission or technical error by the minister in the exercise of the minister's duties under this Part.

Appeal to Court of Queen's Bench

118.3

A decision of the Tax Appeals Commission under section 118.2 may be appealed to the Court of Queen's Bench.

How to appeal

118.4(1)

An appeal to the court must be made by filing an application with the court for an order under this section within 90 days after the decision being appealed is served on the appellant.

Appeal of commission's decision

118.4(2)

The parties to an appeal of a decision of the Tax Appeals Commission are the taxpayer and the minister, either of whom may be the appellant.

Appellant to serve application on other party

118.4(3)

The appellant must serve a copy of the application on the other party to the appeal within 14 days after the application is filed with the court.

Court decision

118.4(4)

The court may

(a) affirm, rescind or vary the decision being appealed; and

(b) make any order as to costs that the court considers appropriate.

Refund after appeal

118.5

If a requirement to pay tax or an assessment is rescinded or the amount of it is reduced on appeal, the minister must refund or pay to the taxpayer

(a) any excess amount paid to the minister by the taxpayer; and

(b) interest on that excess amount, from the day it was paid to the minister, calculated at the same rate and in the same manner as interest payable on a tax debt.

43

Subsections 119.1(3) to (5) are repealed.

44(1)

Section 120 is amended by replacing the section heading with "Application of Part I — collection".

44(2)

Section 120 is further amended by renumbering it as subsection 120(1) and adding the following as subsection 120(2):

Application of Part I — service

120(2)

Sections 7 and 8 and subsection 9(1) apply with necessary modifications to the service of a document under this Part.

PART 8

THE TOBACCO TAX ACT

C.C.S.M. c. T80 amended

45

Clauses 10(5)(a) and (b) of The Tobacco Tax Act are amended by adding "section 4.2 of The Tax Administration and Miscellaneous Taxes Act and" after "in accordance with".

PART 9

OTHER AMENDMENTS

DIVISION 1

THE HEALTHY CHILD MANITOBA ACT

S.M. 2007, c. 7 repealed

46

The Healthy Child Manitoba Act, S.M. 2007, c.7, is repealed.

Transitional

47

On the coming into force of this section,

(a) the appointment of each member of the Healthy Child Committee of Cabinet is revoked;

(b) the appointment of the secretary to the Healthy Child Committee of Cabinet is revoked;

(c) the designation of each member of the Healthy Child Deputy Ministers' Committee is revoked;

(d) the Healthy Child Manitoba Office is dissolved;

(e) the Provincial Healthy Child Advisory Committee is dissolved; and

(f) the appointment of each member of the Provincial Healthy Child Advisory Committee is revoked and all rights and obligations of the member in relation to that appointment are extinguished.

Consequential Amendments

C.C.S.M. c. C168 amended

48

Clause 11(3)(b) of The Community Schools Act is amended by adding "and" at the end of subclause (i) and by repealing subclause (ii).

S.M. 2018, c. 8 amended (unproclaimed provision repealed)

49

Section 7 of The Boards, Committees, Councils and Commissions Streamlining Act (Various Acts Amended or Repealed), S.M. 2018, c. 8, is repealed.

DIVISION 2

THE PROTECTING CHILDREN (INFORMATION SHARING) ACT

C.C.S.M. c. P143.5 amended

50

The Protecting Children (Information Sharing) Act is amended by this Division.

51

The title is amended by adding "AND SUPPORTING" after "PROTECTING".

52

The preamble is amended

(a) in the second paragraph,

(i) by adding "and their families" after "children", and

(ii) by striking out "provided" and substituting "developed and provided"; and

(b) by replacing the third paragraph with the following:

AND WHEREAS appropriate sharing of information when developing, planning, providing or evaluating programs and services for children and their families is critical to ensuring the best possible outcomes for children;

53(1)

Section 1 is amended

(a) in the part before the definitions, by striking out "this Act" and substituting "this Part"; and

(b) by repealing the definitions "personal health information" and "personal information".

53(2)

Section 1 is further amended by renumbering it as section 1.1.

54

The following is added as section 1:

Definitions

1

The following definitions apply in this Act.

"minister" means the minister appointed by the Lieutenant Governor in Council to administer this Act. (« ministre »)

"personal health information" has the same meaning as in The Personal Health Information Act. (« renseignements médicaux personnels »)

"personal information" has the same meaning as in The Freedom of Information and Protection of Privacy Act. (« renseignements personnels »)

55

The following is added after section 1:

PART 1

SHARING INFORMATION TO PROTECT AND SUPPORT CHILDREN

56

The following is added as Part 2:

PART 2

SHARING INFORMATION TO SUPPORT CHILDREN'S PROGRAMMING

Definitions

5.2

The following definitions apply in this Part.

"community organization" means a corporation or other organization, other than a public body, that receives funding from the government to provide services or benefits for children or their families. (« organisme communautaire »)

"public body" has the same meaning as in The Freedom of Information and Protection of Privacy Act. (« organisme public »)

Minister may request information

5.3(1)

The minister may request a public body or community organization to provide, or collect on behalf of the minister and provide, personal information or personal health information for the purposes set out in subsection (3).

Duty to provide information

5.3(2)

A public body or community organization that receives a request under subsection (1) must provide the minister with the information requested, in the form and within the time specified by the minister.

Purposes of request

5.3(3)

Information may be requested, collected and provided under this section only for the purposes of researching, planning, providing, evaluating or monitoring services or benefits that directly affect children and their families.

Duty to adopt security safeguards

5.3(4)

The minister must protect all personal information and personal health information collected under this section by adopting reasonable administrative, technical and physical safeguards that ensure the confidentiality, security, accuracy and integrity of the information.

Disclosing information

5.4(1)

For any of the purposes set out in subsection 5.3(3), the minister may disclose personal information or personal health information to

(a) a public body; or

(b) a government of another jurisdiction, community organization or other entity that has entered into an agreement under section 5.7.

Agreement must protect information

5.4(2)

An agreement about disclosure of personal information or personal health information referred to in clause (1)(b) must provide for reasonable administrative, technical and physical safeguards that ensure the confidentiality, security, accuracy and integrity of the information.

Non-identifying information

5.5

The minister must

(a) not request, collect or disclose personal information or personal health information under this Part if other information will serve the purpose of the request, collection or disclosure; and

(b) limit the amount of information requested, collected or disclosed to the minimum amount necessary to accomplish the purpose.

Safeguards for sensitive information

5.6

In determining the reasonableness of security safeguards adopted under subsection 5.3(4) or 5.4(2), the degree of sensitivity of the information to be protected must be taken into account.

Agreements

5.7

The minister may enter into an agreement with any government, community organization or other entity for the purposes of section 5.4.

57

The following is added after section 5.7:

PART 3

GENERAL PROVISIONS

58

Section 6 is replaced with the following:

Permitted information sharing continues

6

If another enactment, including The Freedom of Information and Protection of Privacy Act and The Personal Health Information Act, requires or permits the collection, use or disclosure of personal information or personal health information, nothing in this Act is to be interpreted as limiting the ability to do so.

59

The centred headings before sections 7 and 8 are repealed.

60(1)

Section 8 is amended by striking out "this Act" and substituting "this Part".

60(2)

Section 8 is further amended by renumbering it as section 5.1 as part of Part 1.

61(1)

Section 9 is amended by striking out "responsible for the administration of this Act".

61(2)

Section 9 is further amended by renumbering it as subsection 9(1) and adding the following as subsection 9(2):

Non-application of Part 2

9(2)

The review requirement under subsection (1) does not apply to Part 2 of this Act.

Transitional

62

An agreement referred to in clause 20(1)(b) of The Healthy Child Manitoba Act (as it read immediately before its repeal) that is in effect on the coming into force of this section is deemed to be an agreement referred to in clause 5.4(1)(b) of The Protecting and Supporting Children (Information Sharing) Act, as enacted by section 56 of this Act.

Consequential Amendments

Consequential amendments — title

63

The following provisions of the following Acts are amended by striking out "The Protecting Children (Information Sharing) Act" and substituting "The Protecting and Supporting Children (Information Sharing) Act":

(a) section 99 of The Adoption Act;

(b) section 39 of The Mental Health Act;

(c) subsection 8(2) of The Missing Persons Act, in the part before clause (a).

Consequential amendments — other Acts

64

The following provisions of the following Acts are amended by striking out "The Protecting Children (Information Sharing) Act" and substituting "Part 1 of The Protecting and Supporting Children (Information Sharing) Act":

(a) clause 76(3)(g.1) of The Child and Family Services Act;

(b) subsection 56(1) of The Correctional Services Act, in the part after clause (c);

(c) clause 6(c) of The Victims' Bill of Rights.

DIVISION 3

THE HELEN BETTY OSBORNE MEMORIAL FOUNDATION ACT

C.C.S.M. c. H38.1 amended

65

The Helen Betty Osborne Memorial Foundation Act is amended by this Division.

66

The title is amended by striking out "FOUNDATION" and substituting "FUND".

67

The preamble is amended

(a) in the first, second and sixth paragraphs of the English version, by striking out "aboriginal" and substituting "Indigenous"; and

(b) in the sixth paragraph, by striking out "creating a foundation" and substituting "maintaining a fund".

68

Section 1 is replaced with the following:

Definitions

1

The following definitions apply in this Act.

"fund" means the Helen Betty Osborne Memorial Fund continued under section 15.1. (« Fonds »)

"Indigenous persons" includes First Nations, Inuit and Métis persons. (« Autochtone »)

"minister" means the minister appointed by the Lieutenant Governor in Council to administer this Act. (« ministre »)

69

Sections 2 to 15 are repealed.

70

The following is added before section 16:

Helen Betty Osborne Memorial Fund continued

15.1

The fund established under section 6, as it read immediately before the coming into force of this section, is hereby continued as the "Helen Betty Osborne Memorial Fund" under the administration of the minister.

Purposes of fund

15.2

The purposes of the fund are

(a) to provide financial assistance to Indigenous persons residing in Manitoba who have been accepted into post-secondary studies in Manitoba; and

(b) to promote the memory of Helen Betty Osborne.

Agreement to administer fund

15.3(1)

The minister may enter into one or more agreements with The Winnipeg Foundation, as continued under The Winnipeg Foundation Act, or with any other person

(a) to manage and administer the fund; and

(b) to pay income or capital from the fund to make scholarships, bursaries, grants or other payments to achieve the purposes of the fund.

Matters covered by agreement

15.3(2)

An agreement may include provisions dealing with one or more of the following:

(a) donations to the fund;

(b) the management and administration of the fund;

(c) the criteria used to select recipients of scholarships, bursaries and grants paid from the fund;

(d) the amounts that may be paid for scholarships, bursaries and grants from the fund;

(e) public reports respecting the use of amounts paid from the fund;

(f) any other matter the minister considers necessary or advisable to carry out the purposes of the fund.

Transitional

71

On the coming into force of this section,

(a) The Helen Betty Osborne Memorial Foundation is dissolved;

(b) the appointment of each trustee is revoked and the rights and obligations of each trustee in relation to that appointment are extinguished;

(c) the rights and property of The Helen Betty Osborne Memorial Foundation are vested in the government;

(d) all liabilities and obligations of The Helen Betty Osborne Memorial Foundation are assumed by the government; and

(e) any legal proceeding or action commenced by or against The Helen Betty Osborne Memorial Foundation may be continued by or against the government.

DIVISION 4

THE LEGISLATIVE BUILDING CENTENNIAL RESTORATION AND PRESERVATION ACT

C.C.S.M. c. L117 amended

72

The Legislative Building Centennial Restoration and Preservation Act is amended by this Division.

73

Section 1 is amended

(a) by replacing the definition "associated infrastructure" with the following:

"associated infrastructure" means

(a) the stairs, walkways, roadways and supporting infrastructure on the legislative grounds;

(b) the fountain located on the south side of the legislative building;

(c) the services tunnel that runs between the legislative building and the power house located at 219 Memorial Boulevard; and

(d) Government House;

but does not include the government greenhouses located at 446 Assiniboine Avenue. (« infrastructures connexes »)

(b) by adding the following definition:

"Government House" means the building located at 10 Kennedy Street in the City of Winnipeg. (« Palais du gouvernement »)

74

Clause 7(1)(c) is amended by striking out everything after "legislative building" and substituting "and Government House to ensure proper functioning of those buildings in the future; and".

Transitional — amendments to long-term plan

75(1)

Within six months after the coming into force of this section,

(a) the division must propose amendments to the long-term restoration and preservation plan so that the plan applies to Government House; and

(b) the advisory committee must approve the amendments or require the division to make specified changes to the amendments before approving the amendments.

Interpretation re transitional provision

75(2)

In subsection (1), "advisory committee", "division" and "long-term restoration and preservation plan" have the same meaning as in The Legislative Building Centennial Restoration and Preservation Act.

Related amendments, C.C.S.M. c. G80

76

The Government House Act is amended

(a) in section 1, by repealing the definition "department"; and

(b) by repealing sections 3 to 5.

DIVISION 5

THE FINANCIAL ADMINISTRATION ACT

C.C.S.M. c. F55 amended

77

The Financial Administration Act is amended by this Division.

78

The following is added after section 31:

Budget to reflect main estimates of expenditure

31.1

The budget as presented to the Legislative Assembly must accurately reflect the main estimates of expenditure, and no allowance is to be made for an adjustment within the fiscal year, whether by increase in revenue or decrease in expenditure, that is not otherwise provided for by an Appropriation Act for that year.

79

The following is added after section 34:

Transfer between operating expenditure appropriations within department

34.1(1)

The Minister of Finance may authorize and direct the transfer of all or part of a voted appropriation within a service heading if each of the following conditions is met:

1.  Treasury Board approves the transfer.

2.  The amount to be transferred is an amount voted for operating expenditures for an item under a service heading that has not been committed or expended.

3.  The amount is transferred only to another item under the same service heading.

Transfer is exception to any other authorization

34.1(2)

Subsection (1) applies despite clause 34(a) of this Act or any provision of any other Act of the Legislature that authorizes money to be paid out of the Consolidated Fund.

Report in public accounts

34.1(3)

The net effect of all transfers made under subsection (1) must be reported in the public accounts for each fiscal year.

DIVISION 6

THE AUDITOR GENERAL ACT

C.C.S.M. c. A180 amended

80

The Auditor General Act is amended by this Division.

81(1)

Subsection 15(1) is amended by striking out "in respect of public money received by a recipient of public money, including the matters listed in subsection 14(1)," and substituting "of the operations and accounts of a recipient of public money in respect of public money it received".

81(2)

The following is added after subsection 15(1):

Audit of operations

15(1.1)

The examination and audit of the operations of the recipient of public money may include the matters listed in subsection 14(1).

Effect of commingling public money

15(1.2)

If the recipient of public money has commingled the public money it received with any of its other money, the authority of the Auditor General under this section extends to any of the recipient's operations or accounts.

82

Subsection 16(1) is amended by striking out "the accounts" and substituting "the operations and the accounts".

DIVISION 7

800 ADELE AVENUE LEASE TERMINATION

Definition

83(1)

In this section, "800 Adele Avenue lease agreement" means the lease agreement respecting the premises located at 800 Adele Avenue, Winnipeg, Manitoba, dated October 8, 2008, between

(a) 5185603 Manitoba Ltd., as Landlord; and

(b) the First Nations of Southern Manitoba Child and Family Services Authority, as Tenant.

References to Southern Authority

83(2)

The name of the First Nations of Southern Manitoba Child and Family Services Authority, as established under The Child and Family Services Authorities Act, S.M. 2002, c. 35, was changed to the Southern First Nations Network of Care under section 4 of The Statutes Correction and Minor Amendments Act, 2015, S.M. 2015, c. 43. As a result, any reference to the First Nations of Southern Manitoba Child and Family Services Authority in the 800 Adele Avenue lease agreement is deemed to be a reference to the Southern First Nations Network of Care.

Lease agreement terminated

83(3)

Despite its terms, the 800 Adele Avenue lease agreement is hereby terminated effective November 30, 2020.

No cause of action

83(4)

No cause of action arises as a direct or indirect result of the enactment of this section.

No remedy

83(5)

No costs, compensation or damages are owing or payable to any person and no remedy, including but not limited to a remedy in contract, restitution, tort, misfeasance, bad faith or trust or for a breach of fiduciary duty, is available to any person in connection with the application of this section.

Proceedings barred

83(6)

No action or other proceeding, including but not limited to any action or proceeding in contract, restitution, tort, misfeasance, bad faith or trust or for a breach of fiduciary duty, that is directly or indirectly based on or related to the application of this section may be brought or maintained against any person.

Definition of "person"

83(7)

In subsection (6), "person" includes, but is not limited to,

(a) the Southern First Nations Network of Care, and its current and former directors, officers, employees and agents; and

(b) the Crown in right of Manitoba, and its current and former officers, employees and agents and any current or former member of the Executive Council.

Application — before and after coming into force

83(8)

Subsection (6) applies regardless of whether the cause of action on which the proceeding is allegedly based arose before or after the coming into force of this section, and any decision in an action or other proceeding referred to in that subsection is of no effect.

Proceedings dismissed

83(9)

Any action or other proceeding referred to in subsection (6) commenced before the day this section comes into force is deemed to have been dismissed, without costs, on the day this section comes into force, including, without limitation, Court of Queen's Bench File No. CI19-01-21887.

No entitlement to compensation

83(10)

Despite any other Act or law, no person is entitled to be compensated for any loss or damages, including loss of revenues, loss of goodwill, loss of profit or loss of expected earnings or denial or reduction of compensation that would have been payable to any person, arising from the application of this section or anything done in accordance with this section.

No expropriation or injurious affection

83(11)

For greater certainty, no taking, expropriation or injurious affection occurs as a result of the application of this section.

No admission, etc.

83(12)

Nothing in this section acknowledges, admits, validates or recognizes a cause of action or proceeding referred to in this section.

DIVISION 8

FUNDING FOR CHILD AND FAMILY SERVICES

Definitions

84(1)

The following definitions apply in this section.

"agency" and "authority" have the same meaning as in subsection 1(1) of The Child and Family Services Act. (« office » et « régie »)

"minister" means the minister appointed by the Lieutenant Governor in Council to administer The Child and Family Services Act. (« ministre »)

"special allowance" means the special allowance under the Children's Special Allowances Act (Canada) and the regulations made under that Act. (« allocation spéciale »)

Purpose

84(2)

This section is to address the government's actions concerning the special allowances that agencies received or were eligible to receive for children in their care during the period January 1, 2005, to March 31, 2019, inclusive (referred to in this section as the "funding period").

Provincial funding framework

84(3)

Section 6.6 of The Child and Family Services Act provides that the minister may fix rates payable for services provided under that Act. Those rates are effective as of the date that is fixed in the minister's order, which may be retroactive.

Deemed rates for service

84(4)

For the funding period, the rates payable for services fixed by the minister for each agency are deemed to have been fixed at the amount determined in accordance with following formula (referred to in this section as "the minister's rates for services"):

A B

In this formula,

A   is the greater of

(a) the amount of funding that the government provided, directly or indirectly, to the agency during the funding period, and

(b) the amount of funding that the government would have provided, directly or indirectly, to the agency during the funding period, if the government had not reduced or retained by way of set-off some or all of that funding as a result of the agency receiving or being eligible to receive the special allowance for children in its care;

B   is the amount of the special allowance that the agency received or was eligible to receive during the funding period for children in its care.

Deemed notice of minister's rates for services

84(5)

Each agency and each authority is deemed to have received notice of the minister's rates for services on the following dates:

(a) in the case of an agency, on the later of January 1, 2005, or the day the agency was mandated under the Agency Mandates Regulation, M.R. 184/2003;

(b) in the case of an authority, on the day The Child and Family Services Authorities Act came into force.

Deemed overpayment amount

84(6)

Each agency that received, directly or indirectly, funding from the government during the funding period in excess of the minister's rates for services is deemed to have received an overpayment from the government in an amount equal to the excess (referred to in this section as the "overpayment").

Deemed recovery of overpayment amount

84(7)

The following actions taken before or after the coming into force of this section are deemed to be actions taken in respect of the government's recovery of any overpayment that it made:

(a) the government reducing or retaining by way of set-off a portion of the funding it otherwise would have provided, directly or indirectly, to an agency by an amount equivalent to an amount of the special allowance received or receivable by the agency;

(b) an agency remitting to the government, or the government directly or indirectly collecting from the agency, an amount of the special allowance received or receivable by the agency, or the equivalent of such an amount.

No cause of action

84(8)

No cause of action arises as a direct or indirect result of the application of this section.

No remedy

84(9

) No costs, compensation or damages are owing or payable to any person and no remedy, including but not limited to a remedy in contract, restitution, tort, misfeasance, bad faith or trust or for a breach of fiduciary duty, is available to any person in connection with the application of this section.

Proceedings barred

84(10)

No action or other proceeding, including but not limited to any action or proceeding in contract, restitution, tort, misfeasance, bad faith or trust or for a breach of fiduciary duty, that is directly or indirectly based on or related to the application of this section may be brought or maintained against any person.

Definition of "person"

84(11)

In subsection (10), "person" includes, but is not limited to,

(a) the Crown in right of Manitoba, and its current and former employees and agents and any current or former member of the Executive Council;

(b) each authority and its current and former employees and agents; and

(c) each agency and its current and former employees and agents.

Application — before or after coming into force

84(12)

Subsection (10) applies regardless of whether the cause of action on which the proceeding is allegedly based arose before or after the coming into force of this section, and any decision in an action or other proceeding referred to in that subsection is of no effect.

Proceedings dismissed

84(13)

Any action or proceeding referred to in subsection (10) commenced before the day this section comes into force is deemed to have been dismissed, without costs, on the day this section comes into force, including, without limitation, Court of Queen's Bench File No. CI18-01-14043 and File No. CI18-01-18438.

No expropriation or injurious affection

84(14)

For greater certainty, no taking, expropriation or injurious affection occurs as a result of the application of this section.

No admission, etc.

84(15)

Nothing in this section acknowledges, admits, validates or recognizes a cause of action or proceeding referred to in this section.

DIVISION 9

MISCELLANEOUS

R.S.M. 1987, c. C220 repealed

85(1)

The Co-operative Associations Loans and Loans Guarantee Act, R.S.M. 1987, c. C220, is repealed.

Transitional

85(2)

On the coming into force of this section,

(a) The Co-operative Loans and Loans Guarantee Board is dissolved;

(b) the appointment of each member of The Co-operative Loans and Loans Guarantee Board is revoked and the rights and obligations of each member in relation to that appointment are extinguished;

(c) the rights and property of The Co-operative Loans and Loans Guarantee Board are vested in the government;

(d) all liabilities and obligations of The Co-operative Loans and Loans Guarantee Board are assumed by the government; and

(e) a legal proceeding or action commenced by or against The Co-operative Loans and Loans Guarantee Board may be continued by or against the government.

S.M. 2010, c. 29, Schedule A repealed

86

The Credit Unions and Caisses Populaires Profits Tax Act, S.M. 2010, c. 29, Schedule A, is repealed.

Manitoba Regulation 209/2004 amended

87(1)

The Marriage Fees and Expenses Regulation, Manitoba Regulation 209/2004, is amended in subsection 4(1) of Schedule B by striking out "$70" and substituting "$80".

Retroactive effect

87(2)

All things done that would have been validly done had this section been in force on April 1, 2006 — including the Minister of Finance requiring and receiving $80 for a form of marriage licence from an issuer of marriage licences who is not a civil servant — are validated and deemed to have been lawfully done.

PART 10

COMING INTO FORCE

Coming into force

88(1)

Except as otherwise provided in this section, this Act comes into force on the day it receives royal assent.

Part 1 — Fuel Tax

88(2)

Sections 2 to 4 come into force

(a) on October 1, 2020, if this Act receives royal assent before July 1, 2020; or

(b) on January 1, 2021, if this Act receives royal assent on or after July 1, 2020.

Part 2 — Health and Post Secondary Education Tax Levy

88(3)

Subsections 6(1) to (3), clause 6(4)(b) and section 7 come into force on January 1, 2021.

88(4)

Sections 8 and 9 come into force

(a) on October 1, 2020, if this Act receives royal assent before July 1, 2020; or

(b) on January 1, 2021, if this Act receives royal assent on or after July 1, 2020.

Part 3 — Income Tax

88(5)

Sections 12 and 13 are deemed to have come into force on March 12, 2020.

Part 4 — Insurance Corporations Tax

88(6)

Sections 20 to 22 come into force

(a) on October 1, 2020, if this Act receives royal assent before July 1, 2020; or

(b) on January 1, 2021, if this Act receives royal assent on or after July 1, 2020.

Part 5 — Law Fees and Probate Charge

88(7)

Sections 24 to 33 come into force on July 1, 2020, and apply to applications for probate or administration made on or after that day. If this Act receives royal assent after July 1, 2020, those sections come into force on the day it receives royal assent and apply to applications for probate or administration made on or after the day this Act receives royal assent.

Part 6 — Retail Sales Tax

88(8)

Section 34 is deemed to have come into force on May 1, 2020.

Part 7 — Tax Administration and Miscellaneous Taxes

88(9)

Section 37 comes into force

(a) on October 1, 2020, if this Act receives royal assent before July 1, 2020; or

(b) on January 1, 2021, if this Act receives royal assent on or after July 1, 2020.

Part 8 — Tobacco Tax

88(10)

Section 45 comes come into force

(a) on October 1, 2020, if this Act receives royal assent before July 1, 2020; or

(b) on January 1, 2021, if this Act receives royal assent on or after July 1, 2020.

Part 9 — Other amendments

88(11)

Sections 65 to 71 come into force on a day to be fixed by proclamation.

88(12)

Section 84 is deemed to have come into force on April 1, 2019.

88(13)

Subsection 87(1) is deemed to have come into force on April 1, 2006.

Explanatory Note

This Bill implements various tax and other measures announced in the 2020 Manitoba Budget. Additional amendments implement and support the budget.

Amendments to tax statutes

The changes to tax statutes include the following:

Fuel Tax (Part 1)

  • requiring returns to be filed and payments to be made in accordance with The Tax Administration and Miscellaneous Taxes Act [s. 2 to 4]

Health and Post Secondary Education Tax Levy (Part 2)

  • increasing the threshold for an exemption from the levy to $1,500,000 and the threshold at which the basic tax rate applies to $3,000,000 [s. 6(1) to (3), (4)(b) and 7]
  • eliminating the requirement for the director to approve relief from the levy when an employer ceases to be associated with another employer [s. 6(4)(a)]
  • requiring returns to be filed and payments to be made in accordance with The Tax Administration and Miscellaneous Taxes Act [s. 8 and 9]

Income Tax (Part 3)

  • making the manufacturing investment tax credit permanent [s. 11]
  • increasing the film and video production tax credit to 38% of eligible production costs if a Manitoba production corporation participates in the production of an eligible film [s. 12 and 13]
  • increasing the number of child care spaces eligible for the child care centre development tax credit and eliminating the cap on fees that may be charged by the centre for those spaces [s. 14]
  • extending
    • the cultural industries printing tax credit by one year to December 31, 2021 [s. 15]
    • the mineral exploration tax credit by three years to December 31, 2023 [s. 17]
    • the community enterprise development tax credit by one year to December 31, 2021 [s. 18]
  • clarifying the ministerial responsibility for the rental housing construction tax credit [s. 16]

Insurance Corporations Tax (Part 4)

  • requiring returns to be filed and payments to be made in accordance with The Tax Administration and Miscellaneous Taxes Act [s. 20 to 22]

Law Fees and Probate Charge (Part 5)

  • eliminating fees for applications for probate or administration [s. 24 to 33]

Retail Sales Tax (Part 6)

  • eliminating refunds of tax paid by non-residents on goods taken out of Canada [s. 34]

Tax Administration and Miscellaneous Taxes (Part 7)

  • consequential amendment related to the repeal of The Credit Unions and Caisses Populaires Profits Tax Act [s. 36]
  • requiring information returns, remittances and payments to government for various taxes to be made using TAXcess [s. 37]
  • allowing taxpayers to appeal an assessment of land transfer tax to the Tax Appeals Commission [s. 38 to 44]

Tobacco Tax (Part 8)

  • requiring returns to be filed and payments to be made in accordance with The Tax Administration and Miscellaneous Taxes Act [s. 45]

Other amendments (Part 9)

The following amendments relate to the 2020 Manitoba Budget.

Healthy Child Manitoba [Division 1]

  • repealing The Healthy Child Manitoba Act [s. 46 to 49]

Protecting Children (Information Sharing) [Division 2]

  • expanding the scope of The Protecting Children (Information Sharing) Act to include information sharing provisions to support children's programming previously set out in The Healthy Child Manitoba Act [s. 51 to 64]

Helen Betty Osborne Memorial Foundation [Division 3]

  • amending The Helen Betty Osborne Memorial Foundation Act to dissolve the foundation and continue the fund under the minister's administration, which may include entering into an agreement with a third party, such as The Winnipeg Foundation [s. 66 to 71]

Legislative Building Centennial Restoration and Preservation [Division 4]

  • amending The Legislative Building Centennial Restoration and Preservation Act to apply to Government House [s. 73 to 76]

Financial Administration [Division 5]

  • requiring the summary budget to accurately reflect the main estimates of expenditure and not allowing for the lapsing of expenditures within the fiscal year that are set out in the main estimates of expenditure and provided for in the annual appropriation act [s. 78]
  • allowing the Minister of Finance, with Treasury Board approval, to transfer between items in a department's appropriations as set out in the main estimates of expenditure [s. 79]

Auditor General [Division 6]

  • permitting the Auditor General to examine any of the operations or accounts of a recipient of public money if the recipient commingles the public money with other amounts [s. 81]
  • expanding the scope of a special audit request to include an audit of operations [s. 82]

800 Adele Avenue Lease Termination [Division 7]

  • effective November 30, 2020, terminating the lease of 800 Adele Avenue, Winnipeg, entered into by the First Nations of Southern Manitoba Child and Family Services Authority [s. 83]

Funding for Child and Family Services [Division 8]

  • dealing with the actions of the government concerning the federal special allowances for children that child and family services agencies received or were eligible to receive for children in care between January 1, 2005, and March 31, 2019 [section 84]

Miscellaneous [Division 9]

  • repealing The Co-operative Associations Loans and Loans Guarantee Act [s. 85]
  • repealing The Credit Unions and Caisses Populaires Profits Tax Act [s. 86]
  • amending the Marriage Fees and Expenses Regulation to increase the amount to $80 that a person issuing a marriage license must pay to the Minister of Finance and to validate the fees paid since 2006 [s. 87]