2nd Session, 42nd Legislature

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Bill 62

THE FUEL TAX AMENDMENT AND RETAIL SALES TAX AMENDMENT ACT

(Assented to                                         )

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

THE FUEL TAX ACT

C.C.S.M. c. F192 amended

1(1)

The Fuel Tax Act is amended by this section.

1(2)

The following is added after subsection 6(2.1):

No tax and no permit required — state of emergency

6(2.2)

No tax is payable by an operator under subsection (2), and no single-trip permit is to be issued under subsection (2.1), for the duration of the state of emergency declared under section 10 of The Emergency Measures Act on March 20, 2020, related to the pandemic in Manitoba caused by the communicable disease known as COVID-19.

THE RETAIL SALES TAX ACT

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

2(1)

The Retail Sales Tax Act is amended by this section.

2(2)

Clause 4.1(1)(b) is amended

(a) by repealing subclause (ii);

(b) in the French version of subclause (iii), by striking out "s'y trouvent temporairement ou" and substituting "se trouvent dans la province ou qui s'y trouvent"; and

(c) by repealing subclause (iv).

2(3)

Clause 4.1(2)(b) is amended

(a) by repealing subclause (i);

(b) in the French version of subclause (ii), by striking out "s'y trouvent temporairement ou" and substituting "se trouvent dans la province ou qui s'y trouvent"; and

(c) by repealing subclause (iii).

2(4)

Subsection 4.1(7) is amended

(a) by adding the following after clause (a):

(a.1) subject to subsection (7.2), an insurance contract that includes coverage for loss of or damage to

(i) real property,

(ii) the contents of a condominium unit, a housing unit of a housing cooperative as defined in The Cooperatives Act, or leased residential premises, or

(iii) the contents of leased commercial premises unless all or substantially all of the contents insured under the contract are inventory;

(a.2) mortgage insurance, as prescribed in the regulations under The Insurance Act;

(a.3) title insurance, as prescribed in the regulations under The Insurance Act;

(b) in clause (b), by striking out "real or".

2(5)

The following is added after subsection 4.1(7.1):

Limitation on exemption

4.1(7.2)

Clause (7)(a.1) does not apply to

(a) an insurance contract that belongs to any of the following classes of insurance prescribed in the regulations under The Insurance Act:

(i) aircraft insurance,

(ii) automobile insurance,

(iii) boiler and machinery insurance,

(iv) liability insurance; or

(b) any other insurance contract prescribed by regulation under this Act.

Transitional

4.1(7.3)

If an insurance contract provides coverage on the day before this subsection comes into force, this section, as it read on that day, continues to apply to premiums payable under the contract after that day.

Transitional — extensions of coverage

4.1(7.4)

Subsection (7.3) does not apply to premiums payable in respect of an extension of coverage obtained on or after the day subsection (7.3) comes into force.

COMING INTO FORCE

Coming into force

3(1)

Subject to subsection (2), this Act comes into force on the day it receives royal assent.

Coming into force — section 2

3(2)

Section 2 comes into force

(a) on July 1, 2020, if this Act receives royal assent on or before April 16, 2020; or

(b) 90 days after the day this Act receives royal assent if it receives royal assent after April 16, 2020.