2nd Session, 43rd Legislature

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Bill 46

THE BUDGET IMPLEMENTATION AND TAX STATUTES AMENDMENT ACT, 2025

TABLE OF CONTENTS

Part 1 — The Corporation Capital Tax Act

Part 2 — The Health and Post Secondary Education Tax Levy Act

Part 3 — The Income Tax Act

Part 4 — The Mining Tax Act

Part 5 — The Property Tax and Insulation Assistance Act

Part 6 — The Retail Sales Tax Act

Part 7 — The Tax Administration and Miscellaneous Taxes Act

Part 8 — Other Amendments

Part 9 — Coming into force

(Assented to                                         )

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

PART 1
THE CORPORATION CAPITAL TAX ACT

C.C.S.M. c. C226 amended

1   The Corporation Capital Tax Act is amended by this Part.

2   Subsection 1(1) is amended

(a) in the definition "corporation", by striking out "and includes a Crown corporation with or without share capital, but does not include any other" and substituting "but does not include a";

(b) in the definition "shareholder", by striking out "includes a member of a corporation or other" and substituting ", in relation to a corporation, includes a"; and

(c) by repealing the definitions "Crown corporation", "security interest" and "subsidiary wholly owned corporation".

3   Section 5 is amended, in the part before clause (a), by striking out ", its cost of investments".

4(1)   Subsection 6(2) is amended by adding "that has a permanent establishment in Manitoba" after "A financial institution".

4(2)   Subsection 6(3) is repealed.

5(1)   Subsection 8(1) is repealed.

5(2)   Subsection 8(2) is renumbered as subsection 9(1.1) and is amended

(a) in the part before clause (a), by striking out "purposes of clauses (1)(d), (e) and (f) and subclause 9(1)(b)(ii)" and substituting "purpose of subclause (1)(b)(ii)"; and

(b) by replacing clause (g) with the following:

(g) its lien notes payable to another corporation.

5(3)   Subsections 8(4) and (5) are amended, in the part before clause (a), by striking out "Notwithstanding subsection (1), the" and substituting "The".

6   Subsection 10(5) is repealed.

7(1)   Subsections 13(2) and (3) are repealed.

7(2)   Subsection 13(4) is renumbered as subsection 6(2.1).

8   In section 17, "corporation" is struck out wherever it occurs and "financial institution" is substituted, with necessary grammatical changes.

PART 2
THE HEALTH AND POST SECONDARY EDUCATION TAX LEVY ACT

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

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

10(1)   Subsection 3(3.10) is amended in the formula in clause (a), and in clauses (c) and (f), by striking out "$2,250,000" and substituting "$2,500,000".

10(2)   Subsection 3(3.12) is amended by striking out "$2,250,000" and substituting "$2,500,000".

10(3)   Subsection 3(3.14) is amended

(a) by striking out "$2,250,000" wherever it occurs and substituting "$2,500,000"; and

(b) by striking out "$4,500,000" and substituting "$5,000,000".

10(4)   Subsection 3(3.16) is amended in the formula in clause (a), and in clauses (b) and (f), by striking out "$2,250,000" and substituting "$2,500,000".

11(1)   Subsection 3.2(2) is amended

(a) in the section heading and in the part before the formula, by striking out "$4,500,000" and substituting "$5,000,000"; and

(b) in the formula, by striking out "$2,250,000" and substituting "$2,500,000".

11(2)   Subsection 3.2(3) is amended, in the section heading and in the part before clause (a), by striking out "$4,500,000" and substituting "$5,000,000".

PART 3
THE INCOME TAX ACT

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

12   The Income Tax Act is amended by this Part.

13   Subsection 1(1) is amended by replacing the definition "individual" with the following:

"individual" means a person other than a corporation and, except in the following provisions, includes a trust or estate:

(a) subsections 4.6(3) to (8), (10) and (16.1) (non-refundable tax credits),

(b) section 5 (refundable tax credits),

(c) sections 6.1 to 6.5 (relief tax credits); (« particulier »)

14(1)   Subsection 4.1(2) is amended by striking out "Subject to subsection (3), an" and substituting "An".

14(2)   Subsection 4.1(3) is replaced with the following:

Indexing of tax bracket amounts

4.1(3)   For the 2017 to 2023 taxation years, the dollar amounts specified in clauses (1)(b) and (c) are to be indexed according to subsection 4(3).

15(1)   Subsection 4.6(3) is amended by replacing clause (c) with the following:

(c) $15,780 for a taxation year ending after 2023.

15(2)   Subsection 4.6(3.1) is replaced with the following:

Indexing of basic personal amount

4.6(3.1)   For the 2017 to 2022 taxation years, the basic personal amount specified in clause (3)(a) is to be indexed according to subsection 4(3).

15(3)   Subsection 4.6(13) is amended, in clause (b) of the description of C in the formula, by striking out "subsections (3) to (12), (15.1) and (15.3)" and substituting "subsections (3) to (12) and (15.3)".

15(4)   Subsection 4.6(14.1) is amended, in clause (b) of the description of B in the formula, by striking out "subsections (3) to (13), (15.1) and (15.3)" and substituting "subsections (3) to (13) and (15.3)".

15(5)   Subsection 4.6(15.3) is amended by striking out "$3,000" and substituting "$6,000".

15(6)   Subsection 4.6(16.1) is replaced with the following:

Family tax benefit

4.6(16.1)   Subject to subsection (16.2), an individual may claim for a taxation year the amount, if any, by which 9% of the individual's income for the year is exceeded by the total of $2,065 and the following amounts that apply:

(a) $2,065, if the individual has claimed an amount for the year under subsection (5) (claim re spouse or common-law partner) or under subsection (6) (eligible dependant amount);

(b) $2,752 for each dependant in relation to whom the individual or the individual's spouse or common-law partner was, at any time in the year, an eligible individual (as defined in section 122.6 of the federal Act), other than a dependant in respect of whom an individual has claimed an amount for the year under subsection (6) (eligible dependant amount) or (7) (infirm dependant amount);

(c) $2,752 for each dependant in respect of whom the individual has claimed an amount for the year under subsection (7) (infirm dependant amount);

(d) $2,065, if the individual was at least 65 years old at the end of the year;

(e) $2,752, if the individual has claimed an amount for the year under subsection (11) (disability amount);

(f) $2,752 for each individual in respect of whom the individual has claimed an amount for the year under subsection (12) (dependant disability amount);

(g) $2,752, if the individual has claimed an amount for the year under subsection (16) in relation to a physical or mental impairment of the individual's spouse or common-law partner;

(h) $2,065, if the individual claimed an amount for the year under subsection (16) in relation to an age credit deductible under subsection (4) by the individual's spouse or common-law partner.

15(7)   Clause 4.6(20)(k) is repealed.

16   Subsection 5.2(1) is amended by striking out "under those clauses" and substituting "under that subsection".

17   Subsection 5.3(1.2) is amended by striking out "subsections 5.4(1) and 5.6.1(2)" and substituting "subsections 5.4(1), 5.5.1(1) and 5.6.1(2)".

18   Subsection 5.4(2) is amended, in the formula in clause (a), by striking out "$1,500" and substituting "$1,600".

19   Section 5.5.1 is replaced with the following:

Eligibility for seniors school tax rebate

5.5.1(1)   An individual whose principal residence is owned by them or their spouse or common-law partner is eligible for the seniors school tax rebate for a taxation year if

(a) the individual is eligible for the homeowners affordability tax credit under section 5.4 in relation to the residence for any part of the taxation year; and

(b) the individual or their cohabiting spouse or common-law partner is at least 65 years of age at the end of the taxation year.

Seniors school tax rebate

5.5.1(2)   An individual's seniors school tax rebate for a taxation year is the amount determined by the following formula:

(A − .01B) × D_e/D_y

In this formula,

Ais the lesser of

(a) $235, and

(b) the amount, if any, by which

(i) the individual's eligible school taxes for the year,

exceeds the total of

(ii) the homeowners affordability tax credit that could be claimed for that taxation year by the individual or the individual's cohabiting spouse or common-law partner in respect of the individual's principal residence, and

(iii) the school tax reduction given in respect of a principal residence of the individual for the year or part of the year;

B

is the amount, if any, by which the individual's family income for the taxation year exceeds $40,000;

D_e

is the number of days in the taxation year during which the individual is eligible for the homeowners affordability tax credit; and

D_y

is the number of days in the taxation year.

20   Clause 5.6(1)(a) is amended by striking out "$1,500" and substituting "$1,600".

21(1)   Clause 5.6.1(3)(b) is amended, in the formula, by striking out "$575" and substituting "$625".

21(2)   Subsection 5.6.1(4) is amended

(a) in the formula, by striking out "$903.57" and substituting "$982.14"; and

(b) in the description of A in the formula, by striking out "$328.57 and 0.8214%" and substituting "$357.14 and 0.8929%".

22   Subclause 5.13(b)(ii) of the English version is amended by striking out "infertility treatment services" and substituting "fertility treatment services".

23(1)   Subsection 10.7(1) is amended, in the definition "rental housing project",

(a) by replacing clause (b) with the following:

(b) is situated on land owned or leased by the entity or land that meets the requirements prescribed by regulation;

(b) in clause (h) of the English version, by striking out "a hotel, hostel or a facility" and substituting "a hotel or hostel or a facility".

23(2)   Clause 10.7(13)(d) is replaced with the following:

(d) for the purpose of the definition "rental housing project",

(i) prescribing requirements in relation to land for the purpose of clause (b) of the definition,

(ii) prescribing the number of residential rental units for the purpose of clause (g) of the definition, and

(iii) prescribing ineligible facilities for the purpose of clause (h) of the definition;

PART 4
THE MINING TAX ACT

C.C.S.M. c. M195 amended

24   The Mining Tax Act is amended by this Part.

25   Subsection 1(1) is amended

(a) by replacing the definitions "major expansion" and "new mine" with the following:

"major expansion" means a mine expansion that is eligible for the tax holiday under subsection 4.2(3); (« expansion majeure »)

"new mine" means a mine that is eligible for the tax holiday under subsection 4.2(2); (« nouvelle mine »)

(b) by repealing the definitions "new investment credit" and "special tax";

(c) in the definition "tax", by striking out ", other than a special tax"; and

(d) in the definition "undepreciated balance", by replacing clause (d) with the following:

(d) all amounts each of which is an amount deducted for a previous fiscal year by the operator under subsection 13(2) (as it applied to that year).

26   Subsection 4.1(1) is replaced with the following:

Tax holiday

4.1(1)   An operator's profit from a new mine or major expansion is eligible for an exemption from tax for the period

(a) beginning on the day that the new mine or major expansion begins to be used for mining; and

(b) ending in the fiscal year in which the tax holiday pool, calculated in accordance with Formula 5 set out in the Schedule, is nil or negative.

27(1)   Subsection 4.2(1) is repealed.

27(2)   Subsection 4.2(2) is amended by replacing everything before clause (a) with the following:

New mine

4.2(2)   A mine is eligible for the tax holiday as a new mine if the minister is reasonably satisfied that

27(3)   Subsection 4.2(3) is amended

(a) by replacing everything before clause (a) with the following:

Major expansion

4.2(3)   An expansion of an existing mine is eligible for the tax holiday as a major expansion if the minister is reasonably satisfied that

(b) in clause (b),

(i) by striking out "after 2021", and

(ii) by striking out "the designation is made" and substituting "the expansion began to be used for mining".

27(4)   Clause 4.2(4)(a) is amended by striking out "before the month that the minister makes a designation".

28   Subsection 13(2) is repealed.

29   Section 13.1 is repealed.

30   Subsection 14(2) is repealed.

31   The Schedule is amended

(a) by repealing Formulas 1 and 1.1; and

(b) in Formulas 3 and 7, in the description of Q, by striking out everything after "the purchase of processing assets," and substituting "deducted in a previous fiscal year under subsection 13(2) (as it applied to that year) from the operator's tax payable for that year.".

PART 5
THE PROPERTY TAX AND INSULATION ASSISTANCE ACT

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

32   The Property Tax and Insulation Assistance Act is amended by this Part.

33   Clause 14(a) is replaced with the following:

(a) the amount by which 20% of the eligible rental cost, as defined in subsection 5.6.1(1) of The Income Tax Act, of the pensioner tenant for the year exceeds the renters affordability tax credit claimed by the pensioner tenant under section 5.6.1 of that Act for the year; and

34   Part V.2 is repealed.

Regulations repealed

35   The following regulations are repealed:

(a) the Pensioner Homeowners' School Tax Assistance Regulation, Manitoba Regulation 379/88 R;

(b) the Riparian Property Tax Reduction Regulation, Manitoba Regulation 194/2002;

(c) the Riparian Property Tax Reduction Regulation (2003), Manitoba Regulation 199/2003;

(d) the Riparian Property Tax Reduction Regulation (2004), Manitoba Regulation 135/2004;

(e) the Riparian Property Tax Reduction Regulation (2005), Manitoba Regulation 171/2005;

(f) the Riparian Property Tax Reduction Regulation (2007), Manitoba Regulation 24/2007;

(g) the Riparian Property Tax Reduction Regulation (2008), Manitoba Regulation 72/2008;

(h) the Riparian Property Tax Reduction Regulation (2009), Manitoba Regulation 100/2009.

PART 6
THE RETAIL SALES TAX ACT

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

36   The Retail Sales Tax Act is amended by this Part.

37(1)   Subsection 1(1) is amended

(a) by adding the following definition:

"electronic device" means a device by means of which a person may

(a) send, receive, download, view or access a telecommunication, as defined in subsection 4(3), or

(b) use software; (« dispositif électronique »)

(b) by replacing the definition "software" with the following:

"software" includes

(a) software that is delivered or accessed or used by any means, including when possession of the software is maintained by the software provider or another person other than the person to whom the software is being provided or made available for use,

(b) coded instructions designed to cause an electronic device to perform a task,

(c) access to computational services, including computing or processing capacity,

(d) access to electronic storage,

(e) an application programming interface, and

(f) the right, whether exercised or not,

(i) to use or access anything referred to in any of clauses (a) to (e), and

(ii) to receive new versions of, or modifications to, software; (« logiciel »)

(c) in the definition "use", by striking out "and" at the end of clause (a), adding "and" at the end of clause (b) and adding the following after clause (b):

(c) in relation to software,

(i) the accessing of software by any means, including when the software is accessed by means of other software or electronic devices, and

(ii) the holding of a right described in the definition "software";

37(2)   The following is added after subsection 1(1.2):

Delivery of software

1(1.2.1)   For the purpose of subclause (1.2)(a)(i), software is deemed to be delivered in Manitoba if

(a) it is purchased in Manitoba;

(b) it is purchased for use on, through or with an electronic device ordinarily situated in Manitoba; or

(c) the purchaser is ordinarily resident in Manitoba.

Proration of purchase price for software

1(1.2.2)   The purchase price of software must be prorated based on the proportion of its use that constitutes use on, through or with one or more electronic devices ordinarily situated in Manitoba if the purchaser

(a) carries on business in Manitoba or enters Manitoba with the intention of carrying on business in Manitoba; and

(b) in the course of their business, uses the software, or allows it to be used, on, through or with one or more electronic devices ordinarily situated outside Manitoba.

38(1)   Subsection 2(5.1) is amended

(a) in the section heading, by striking out "vendor" and substituting "dealer";

(b) in the part before clause (a), by striking out "When a vendor who" and substituting "When a registered vehicle dealer, as defined in subsection 2.2(1), who";

(c) in clause (b),

(i) in the part before subclause (i), by striking out "vendor" and substituting "dealer", and

(ii) in subclause (i), by striking out "vendor's" and substituting "dealer's"; and

(d) in the part after clause (b), by striking out "vendor" and substituting "dealer".

38(2)   Subsection 2(5.2) is amended by striking out "A vendor" and substituting "A person".

39(1)   The following is added after subsection 4(2):

No tax on certain educational telecommunication services

4(2.1)   No tax is payable on the purchase of a telecommunication service that is provided as part of the purchaser's participation in one of the following programs or activities:

(a) an educational program provided by a school, university or college;

(b) a training or instructional program designed to develop or improve the knowledge, skills or abilities needed by individuals for a particular trade, occupation or profession;

(c) a lecture, presentation, seminar, workshop or similar activity designed for educational purposes.

39(2)   Subsection 4(3) is amended by repealing the definition "electronic device".

PART 7
THE TAX ADMINISTRATION AND MISCELLANEOUS TAXES ACT

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

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

41   Subsection 1(1) is amended, in the definition "financial institution", by adding ", except in subsection 38(3)," before "means".

42   Subsection 38(3) is amended

(a) in the part before clause (a), by striking out "a corporation under subsection 17(2)" and substituting "a financial institution under subsection 17(2)";

(b) in subclause (a)(i), by striking out "the corporation's" and substituting "the financial institution's"; and

(c) in subclause (a)(ii), by striking out "by the corporation for the corporation's immediately" and substituting "by the financial institution for its immediately".

43   Subsection 40(2) is repealed.

PART 8
OTHER AMENDMENTS

THE CITY OF WINNIPEG CHARTER

S.M. 2002, c. 39 amended

44(1)   The City of Winnipeg Charter is amended by this section.

44(2)   Clause 259(1)(a) is amended by striking out "conveyed" and substituting "conveyed or dedicated".

44(3)   The following is added after subsection 259(2):

Application — conveyed land

259(3)   Land vested in or provided to the city as a condition of the approval of a subdivision — other than land for streets — before or after the coming into force of this subsection is deemed to have been conveyed to the city.

Related amendment, C.C.S.M. c. T2

45   The Tax Administration and Miscellaneous Taxes Act is amended by adding the following after subsection 113(2):

Exemption — City of Winnipeg

113(2.1)   No tax is payable under this Part where the transfer is in respect of land conveyed, before or after the coming into force of this section, to The City of Winnipeg under clause 259(1)(a) of The City of Winnipeg Charter.

THE EDUCATION ADMINISTRATION ACT

C.C.S.M. c. E10 amended

46(1)   The Education Administration Act is amended by this section.

46(2)   The following is added after section 8 as part of Part 2:

SCHOOL BUILDINGS

Minister may construct schools

8.0.1(1)   The minister may construct a school in a school division or school district on land the minister selects as appropriate.

Land used for school

8.0.1(2)   The land selected by the minister must be land

(a) owned by the school board;

(b) acquired for the purpose by the school board in accordance with section 62 of The Public Schools Act; or

(c) acquired for the purpose by the government.

Use and occupation of land

8.0.1(3)   The minister has exclusive use and occupation of the land that the minister selects for the purpose of constructing a school.

Responsibilities of minister

8.0.2(1)   The minister is responsible for the design, construction and financing of a school constructed under section 8.0.1 and may construct other improvements associated with the school on the land selected for the school.

Early learning and child care

8.0.2(2)   A school constructed by the minister must include space for an early learning or child care facility in the school or on adjacent school property.

Powers of the minister

8.0.2(3)   The minister may exercise the powers and perform the duties of the minister responsible for the administration of The Public Works Act in respect of schools and associated improvements constructed under this section, but the schools and the associated improvements are not considered to be a public work within the meaning of that Act.

Assistance

8.0.2(4)   For certainty, the minister may, with the agreement of the minister responsible for the administration of The Public Works Act, use the services of the employees of the department of the responsible minister to carry out the minister's powers and duties under this section.

Purchase or transfer before use as public school

8.0.3(1)   Before a school constructed by the minister may be used by a school board as a public school,

(a) in the case of a school constructed on land owned by the school board, the school board must purchase from the government the school and any associated improvements constructed on the land; and

(b) in the case of a school constructed on land acquired by the government for that purpose, the minister must transfer the land — including all buildings or improvements situated on the land — to the school board.

School board responsible for school and associated debt

8.0.3(2)   At the time of the purchase or transfer,

(a) the land is deemed to be a school site and the school is deemed to be a school building, within the meaning of The Public Schools Act;

(b) the costs related to constructing the school and associated improvements, as determined by the minister, and of any land acquired by the government for the purpose, are a debt of the school board owing to the government; and

(c) the minister ceases to have any right over the land on which the school and associated improvements are located.

Assignment of rights and interests

8.0.3(3)   On or after the day the school board purchases or is transferred the school site, school building and any associated improvements, the minister may, on terms and conditions acceptable to the minister, assign to the school board any rights, obligations, contracts or other interests related to the land and buildings or associated improvements on the land, and every such assignment is valid without the consent of the school board or any other party.

Consequential amendment, C.C.S.M. c. T2

47   The Tax Administration and Miscellaneous Taxes Act is amended by adding the following as subsection 113(2.2):

Exemption — construction of school

113(2.2)   No tax is payable under this Part in respect of a transfer of land under section 8.0.3 of The Education Administration Act where the transferor is the Crown in right of Manitoba and the transferee is a school board.

THE MINES AND MINERALS ACT

C.C.S.M. c. M162 amended

48(1)   The Mines and Minerals Act is amended by this section.

48(2)   Subsection 195(1) is repealed.

48(3)   Subsection 195(2) is replaced with the following:

Mine rehabilitation reserve account

195(2)   The monies received as security, or realized under securities or letters of credit given as security, for performance of rehabilitation work under closure plans are to be received and credited by the Minister of Finance to a mine rehabilitation reserve account established under the Consolidated Fund and maintained in the names of the projects to which the receipts relate.

48(4)   The following is added after subsection 195(2.1):

Deposits are trust money

195(2.2)   Money credited to the mine rehabilitation reserve account under subsection (2) is trust money within the meaning of The Financial Administration Act.

48(5)   Subsection 195(3) is amended

(a) in the section heading, by striking out "Mine Rehabilitation Fund" and substituting "Consolidated Fund"; and

(b) in the part before clause (a), by striking out "Mine Rehabilitation Fund" and substituting "mine rehabilitation reserve account established under subsection (2)".

48(6)   Subsection 195(4) is repealed.

Consequential amendment, C.C.S.M. c. M195

49(1)   The Mining Tax Act is amended by this section.

49(2)   Clause 7(5)(b) is amended by striking out "Mine Rehabilitation Fund established under subsection 195(1)" and substituting "the mine rehabilitation reserve account referred to in subsection 195(2)".

49(3)   Subsection 7(6) is amended

(a) in the section heading, by striking out "from Mine Rehabilitation Fund" and substituting "under Mines and Minerals Act"; and

(b) by striking out "from the Mine Rehabilitation Fund".

THE OIL AND GAS ACT

C.C.S.M. c. O34 amended

50(1)   The Oil and Gas Act is amended by this section.

50(2)   The definition "Abandonment Fund Reserve Account" in subsection 1(1) is repealed.

50(3)   Subsection 170(2) is amended by striking out "Abandonment Fund Reserve Account" and substituting "Consolidated Fund".

50(4)   The centred heading before section 172 is amended by striking out "FUND" and substituting "LEVY".

50(5)   Subsection 172(3) is replaced with the following:

Amounts deposited in Consolidated Fund

172(3)   The Minister of Finance shall deposit amounts paid under this section or under subsection 170(2), 184(5) or 184(7), and interest earned on those amounts, in the Consolidated Fund.

Deposits are trust money

172(3.1)   Money deposited in the Consolidated Fund under subsection (3) or subsection 170(2), 184(5) or 184(7) is trust money within the meaning of The Financial Administration Act.

50(6)   Subsection 172(4) is amended by striking out "Abandonment Fund Reserve Account" and substituting "Consolidated Fund" in clauses (b), (c) and (d).

50(7)   Subsection 172(5) is repealed.

50(8)   Subsection 172(6) is amended

(a) in the section heading of the English version, by striking out "reserve account" and substituting "Consolidated Fund"; and

(b) in the part before clause (a), by striking out "Abandonment Fund Reserve Account" and substituting "Consolidated Fund".

50(9)   Subsection 184(4) is amended by striking out "Abandonment Fund Reserve Account" and substituting "Consolidated Fund".

50(10)   Subsection 184(5) is amended

(a) in the section heading, by striking out "fund" and substituting "Consolidated Fund"; and

(b) by striking out "Abandonment Fund Reserve Account" and substituting "Consolidated Fund".

50(11)   Subsection 184(7) is amended by striking out "Abandonment Fund Reserve Account" and substituting "Consolidated Fund".

VALIDATION OF VEHICLE INSPECTION CERTIFICATE FEES

Validation

51   Fees for inspection certificate forms required under the Inspection of Motor Vehicles for Registration Purposes Regulation, Manitoba Regulation 45/2006, for vehicles with a gross vehicle weight rating of less than 4,500 kg, that

(a) were charged from March 1, 2019, to February 27, 2025; and

(b) would have been validly charged if section 99.1 of the Charges for Licences, Registrations, Permits and Other Services Regulation, Manitoba Regulation 42/2006, had been in force when the fees were charged;

are validated and deemed to have been lawfully charged.

PART 9
COMING INTO FORCE

Coming into force

52(1)   Except as otherwise provided in this section, this Act comes into force on the day it receives royal assent.

Part 1 — Corporation Capital Tax

52(2)   Part 1 is deemed to have come into force on April 1, 2025, and applies to fiscal years that begin on or after that day. The Corporation Capital Tax Act as it read on March 31, 2025, continues to apply to fiscal years that began on or after April 1, 2024, and before March 31, 2025.

Part 2 — Health and Post Secondary Education Tax Levy

52(3)   Part 2 comes into force on January 1, 2026.

Part 3 — Income Tax

52(4)   Sections 13 to 15 and 17 are deemed to have come into force on January 1, 2025.

52(5)   Section 18 comes into force on January 1, 2026.

52(6)   Section 19 is deemed to have come into force on January 1, 2025.

52(7)   Sections 20 and 21 come into force on January 1, 2026.

52(8)   Section 23 is deemed to have come into force on January 1, 2024.

Part 4 — Mining Tax

52(9)   Part 4 is deemed to have come into force on January 1, 2025, and applies to fiscal years ending on or after that day.

Part 5 — Property Tax and Insulation Assistance

52(10)   Section 33 is deemed to have come into force on January 1, 2025.

Part 6 — Retail Sales Tax

52(11)   Section 37 comes into force on January 1, 2026.

52(12)   Subsection 39(1) is deemed to have come into force on December 1, 2021.

52(13)   Subsection 39(2) comes into force on January 1, 2026.

Part 7 — Tax Administration and Miscellaneous Taxes

52(14)   Sections 41 and 42 come into force on January 1, 2026.

Part 8 — Other Amendments

52(15)   Sections 48 to 50 are deemed to have come into force on April 1, 2025.