3rd Session, 43rd 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 53

THE BUDGET IMPLEMENTATION AND TAX STATUTES AMENDMENT ACT, 2026

TABLE OF CONTENTS

Part 1 — The Income Tax Act

Part 2 — The Retail Sales Tax Act

Part 3 — The Tax Administration and Miscellaneous Taxes Act

Part 4 — The Tobacco Tax Act

Part 5 — Other Amendments

Part 6 — 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 INCOME TAX ACT

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

1   The Income Tax Act is amended by this Part.

2(1)   Clause (a) of the description of C in the formula in subsection 4.6(13) is replaced with the following:

(a) B × .108, and

2(2)   Clause (a) of the description of E in the formula in subsection 4.6(16) is amended by striking out "the percentage determined for P" and substituting ".108".

3(1)   Subsection 5.4(1) is amended, in clause (b) of item 2, by adding "and reside with that individual" at the end.

3(2)   Subsection 5.4(2) is amended, in the formula in clause (a), by striking out "$1,600" and substituting "$1,700".

3(3)   The following is added after subsection 5.4(2):

Credit reduced if residence assessed over $1,000,000

5.4(3)   The amount of an individual's homeowners affordability tax credit is reduced by the amount, if any, determined by the following formula:

A × (B/$500,000)

In this formula,

Ais the homeowners affordability tax credit for the year determined under subsection (2); and

Bis the lesser of

(a) $500,000, and

(b) the amount by which the assessed value, as defined in The Municipal Assessment Act, of the individual's principal residence for the year exceeds $1,000,000.

4(1)   Clause 5.6(1)(a) is amended by striking out "$1,600" and substituting "$1,700".

4(2)   The following is added after subsection 5.6(1):

Amount reduced if residence assessed over $1,000,000

5.6(1.0.1)   The amount of an individual's school tax reduction under subsection (1) or (1.4) is reduced by the amount, if any, determined by the following formula:

A × (B/$500,000)

In this formula,

Ais the individual's school tax reduction for the year determined under subsection (1) or (1.4); and

Bis the lesser of

(a) $500,000, and

(b) the amount by which the assessed value, as defined in The Municipal Assessment Act, of the individuals principal residence for the year exceeds $1,000,000.

4(3)   Subsection 5.6(1.1) is amended by adding "under subsection (1)" at the end.

4(4)   Subsection 5.6(1.2) is amended by adding "under subsection (1)" after "a school tax reduction".

4(5)   The following is added as subsections 5.6(1.4) and (1.5):

School tax reduction — mobile homes

5.6(1.4)   Subject to subsection (1.5), the school taxes imposed for a calendar year in respect of the principal residence of an individual that is a mobile home are to be reduced by the lesser of

(a) $1,700; and

(b) the amount of school taxes that, but for this subsection, would be imposed in respect of the mobile home for that year.

Limitations

5.6(1.5)   Subsection (1.4) applies only if

(a) the individual or their spouse or common-law partner is the owner of the mobile home;

(b) the mobile home is situated on land that is not owned by the individual or their spouse or common-law partner;

(c) a property tax statement is issued for the mobile home for the year that is separate from the property tax statement issued for the land on which it is situated;

(d) the individual is identified on the property tax statement issued for the mobile home; and

(e) before issuing the property tax statement for the mobile home for the year, the municipality issuing the statement is satisfied that the mobile home is the principal residence of the owner or their spouse or common-law partner.

4(6)   Subsection 5.6(3) is amended, in the part before clause (a), by adding "under subsection (1)" after "in respect of a property".

4(7)   The following is added after subsection 5.6(3):

Repayment of school tax reduction for mobile home

5.6(3.0.1)   If a school tax reduction has been granted in respect of a mobile home under subsection (1.4) for a period during which

(a) the mobile home was not the principal residence of the owner or their spouse or common-law partner; or

(b) the requirements of subsection (1.5) are no longer met;

the assessed owner of the land on which the mobile home is situated and the owner of the mobile home during the period are jointly and severally liable to pay to the Minister of Finance for Manitoba the portion of the reduction that relates to that period determined by prorating the reduction on a daily basis.

4(8)   Subsections 5.6(3.1) and (4) are amended by striking out "subsection (3)" and substituting "subsection (3) or (3.0.1)".

4(9)   Subsection 5.6(5) is amended by striking out "subsection (3)" and substituting "subsection (3) or (3.0.1)".

4(10)   Subsection 5.6(6.1) is amended by striking out "subsection (3), (4) or (6)" and substituting "subsection (3), (3.0.1), (4) or (6)".

4(11)   Subsection 5.6(8) is amended by striking out "subsection (1)" and substituting "subsection (1) or (1.4)".

5(1)   Subsection 5.6.1(2) is amended, in clause (b) of item 2, by adding "and reside with that individual" at the end.

5(2)   Clause 5.6.1(3)(b) is amended, in the formula, by striking out "$625" and substituting "$675".

5(3)   Subsection 5.6.1(4) is amended

(a) in the formula, by striking out "$982.14" and substituting "$1,060.71"; and

(b) in the description of A in the formula, by striking out "$357.14 and 0.8929%" and substituting "$385.71 and 0.9643%".

6   Subclause 5.7(1)(a)(iii) is amended by adding "and reside with that individual" at the end.

7(1)   Subsection 7.5(1) is amended by replacing the definition "eligible film" with the following:

"eligible film" means a film or video that meets the requirements of subsection 7.7(1). (« film admissible »)

7(2)   Subsection 7.5(3) is amended by adding the following after clause (c):

(c.1) the International Cinematographers Guild;

8   The following is added after section 7.5 and before the centred heading that follows it:

Principal photography for animated productions

7.5.1   For the purpose of sections 7.6 to 7.9, "principal photography" includes key animation if the film or video production is an animated production or contains animated segments.

9(1)   Subsection 7.6(1) is replaced with the following:

Refundable film and video production tax credit

7.6(1)   An eligible corporation is deemed to have paid on its balance-due day for a taxation year, on account of its tax payable under this Act for that year, whichever of the following amounts that the corporation claims in its return for the year for an eligible film:

(a) its cost-of-salaries credit for that year;

(b) its cost-of-production credit for that year.

If cost-of-salaries credit claimed

7.6(1.1)   If an eligible corporation claims the cost-of-salaries credit for an eligible film for a taxation year, it must not claim the cost-of-production credit for any subsequent taxation year for the film.

If cost-of-production credit claimed

7.6(1.2)   If an eligible corporation claims the cost-of-production credit for an eligible film for a taxation year, it must not claim the cost-of-salaries credit for any subsequent taxation year for the film.

9(2)   Subsection 7.6(6) is amended by replacing clause (c) in the description of B in the formula with the following:

(c) the film's screen credits refer to

(i) the film as being a production of, or having been produced in association with, a Manitoba production corporation, or

(ii) production services as having been provided by a Manitoba production corporation,

10   The centred heading after section 7.6 is replaced with "Certification and Notice".

11(1)   Subsection 7.7(1) is amended by replacing everything before clause (b) with the following:

Eligible film

7.7(1)   The certifying authority may issue a certificate of registration, advance certificate of eligibility or certificate of completion for a film or video production only if the production

(a) is intended for a television, cinema, digital, video-on-demand, physical media, multimedia or non-theatrical production;

11(2)   Subsection 7.7(1) is further amended

(a) in clause (b), by striking out "will be" and substituting "is";

(b) in clause (c),

(i) in the part before subclause (i), by striking out "will not be" and substituting "is not",

(ii) in subclause (iv), by adding "or e-sports" after "sports", and

(iii) in subclause (ix), by adding ", including a music video" at the end; and

(c) by striking out "and" at the end of subclause (c)(xii) and adding the following after clause (c):

(c.1) meets recognized professional standards, whether technical, artistic or creative; and

11(3)   The following is added after subsection 7.7(1):

Application for certificate of registration

7.7(1.1)   A corporation may apply to the certifying authority for a certificate of registration for a production of the corporation by providing to the authority

(a) an application in the form and manner required by the authority;

(b) a description of the film or video production to be produced;

(c) the corporation's estimates of the budget of the production, the expenditures to be incurred in Manitoba for the production, the amount of the tax credit for the production and the year or years in which the tax credit will be claimed; and

(d) any other information or records requested by the authority.

Certificate of registration

7.7(1.2)   If the certifying authority is satisfied that the applicant will be eligible for the tax credit for a production and the applicant's estimate of the amount of the tax credit is reasonable, the authority may issue a certificate of registration to the applicant for the production confirming that

(a) the production, as described in the application, will be an eligible film;

(b) the corporation is an eligible corporation; and

(c) the applicant's estimate of the amount of the tax credit to be earned for the production is reasonable.

Notice of intention to claim tax credit

7.7(1.3)   If a corporation has not applied for a certificate of registration under subsection (1.1) for a production, the corporation must give notice to the certifying authority of the corporation's intention to claim a tax credit for the production not later than 30 days after principal photography for the production begins.

Contents of notice

7.7(1.4)   For the purpose of subsection (1.3), the corporation must provide, in the form and manner required by the certifying authority, the information required by the authority for the production, including the corporation's estimate of

(a) the budget;

(b) the expenditures to be incurred in Manitoba;

(c) the amount of the tax credit; and

(d) the year or years in which the tax credit will be claimed.

Certifying authority may waive or extend time for notice

7.7(1.5)   If, in the opinion of the certifying authority, the corporation has a valid reason for not giving notice when required under subsection (1.3), the authority may waive or extend the time for giving notice. The corporation must apply for the waiver or extension in the form and manner required by the authority.

Certifying authority to report

7.7(1.6)   Not later than 30 days after the end of each quarter in a year, the certifying authority must give a report to the Minister of Finance for Manitoba that sets out, in the form and manner required by that minister,

(a) the information provided to the authority by corporations under subsection (1.3) during the quarter, if any; and

(b) any waiver or extension for giving notice granted by the authority under subsection (1.5) during the quarter.

Failure to give notice

7.7(1.7)   If

(a) a corporation gives notice after the period referred to in subsection (1.3); and

(b) the corporation does not obtain a waiver or extension under subsection (1.5);

only amounts paid by the corporation on or after the day on which it gives notice may be included in determining the corporation's cost-of-salaries credit or cost-of-production credit for the production.

11(4)   Subsection 7.7(2) is replaced with the following:

Application for advance certificate of eligibility

7.7(2)   A corporation that has applied for a certificate of registration under subsection (1.1) or has given notice under subsection (1.3) may apply to the certifying authority for an advance certificate of eligibility for a production in respect of a taxation year of the corporation that ends before the production has been completed.

Content of application

7.7(2.1)   The application for an advance certificate of eligibility must

(a) be made in the form and manner required by the certifying authority;

(b) include a description of the film or video production to be produced;

(c) include the information and records for the taxation year required to determine

(i) the tax rate that is to apply, and

(ii) the rate, if any, that is to apply under clause (d) of the definition "eligible salaries" in determining the cap on the amounts that may be included in respect of amounts paid to eligible non-resident individuals for their services; and

(d) include any other information or records requested by the authority.

Advance certificate of eligibility for credit

7.7(2.2)   If the certifying authority is satisfied that the applicant will qualify for the tax credit for the production, the authority may issue an advance certificate of eligibility confirming the following:

(a) the taxation year in respect of which the certificate applies;

(b) the production, as described in the application, will be an eligible film;

(c) the applicant is an eligible corporation;

(d) the tax credit rate that is to apply in determining either

(i) the cost-of-salaries credit, taking into account whether the film qualifies for the frequent filming bonus, the rural filming bonus, the Manitoba producer bonus, or two or more of those bonuses, or

(ii) the cost-of-production credit, taking into account whether the film qualifies for the Manitoba production corporation bonus;

(e) if the cost-of-salaries credit or cost-of-production credit includes an amount for eligible non-resident individuals, the rate that is to apply under clause (d) of the definition "eligible salaries" in determining the cap on the amounts that may be included in respect of the amounts paid for their services during the period for which the certificate applies.

11(5)   Subsection 7.7(3) is amended

(a) by replacing the part of clause (a) before subclause (i) with the following:

(a) the corporation applied for a certificate of registration under subsection (1.1) or gave notice under subsection (1.3) and

(b) by replacing subclause (b)(ii) with the following:

(ii) the completed production is an eligible film, and

11(6)   Subsection 7.7(4) is amended

(a) in clause (a) of the English version, by striking out "that the film" and substituting "the film";

(b) in clause (b) of the English version, by striking out "that the corporation" and substituting "the corporation"; and

(c) by replacing clause (c) with the following:

(c) the tax credit rate that is to apply in determining either

(i) the cost-of-salaries credit, taking into account whether the film qualifies for the frequent filming bonus, the rural filming bonus, the Manitoba producer bonus, or two or more of those bonuses, or

(ii) the cost-of-production credit, taking into account whether the film qualifies for the Manitoba production corporation bonus;

12   The following is added after section 7.7:

No certificate to be issued

7.7.1   The certifying authority must not issue a certificate of registration, advance certificate of eligibility or certificate of completion to an applicant for a production if the authority has reasonable grounds to believe that

(a) the applicant made an omission or incorrect statement for the purpose of obtaining the certificate;

(b) the applicant, or a person related to the applicant, made a material misrepresentation in respect of applying for

(i) a tax credit under section 7.6 for another production in Manitoba, or

(ii) a tax credit of another jurisdiction similar to a tax credit under section 7.6 for a production in that jurisdiction; or

(c) the applicant, or a person related to the applicant, has not paid an employee, contractor or supplier for work completed on the production or another production, without lawful excuse.

13(1)   Subsection 7.8(1) is amended by replacing everything before clause (d) with the following:

Revocation of certificate

7.8(1)   A certificate issued under section 7.7 in respect of a production or proposed production may be revoked by the certifying authority or the Minister of Finance for Manitoba if

(a) an omission or incorrect statement was made for the purpose of obtaining the certificate;

(b) the production fails to meet the criteria for an eligible film;

(c) the corporation to whom the certificate was issued ceases to be an eligible corporation; or

13(2)   Subsection 7.8(2) is replaced with the following:

Effect of revocation

7.8(2)   If a certificate is revoked, it is deemed never to have been issued.

14   Clause 7.9(h) is repealed.

PART 2
THE RETAIL SALES TAX ACT

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

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

16(1)   Clause 2(1.1)(a) is replaced with the following:

(a) the fair value of the home, excluding the fair value of any appliances, free-standing furniture or draperies purchased with the home multiplied by 4%; and

16(2)   Clause 2(1.9)(c) is amended by replacing the part before subclause (i) with the following:

(c) if requested by the applicant, the minister may

17(1)   Subsection 2.3(5.1) is repealed.

17(2)   Subsection 2.3(6) is amended, in the description of R in the formula, by striking out "having regard to subsection (5.1)".

18(1)   Subsection 3(1) is amended

(a) by repealing clause (a); and

(b) by adding the following after clause (e.2):

(e.3) vitamins or multivitamins formulated and sold for human use during the prenatal period;

18(2)   The following is added after subsection 3(4):

Exemption for basic groceries

3(4.1)   Despite section 2, no tax is payable under this Act in respect of food and beverages the supply of which is a zero-rated supply under Part III of Schedule VI of the Excise Tax Act (Canada).

Exemption for other food and some beverages

3(4.2)   Despite section 2, no tax is payable under this Act in respect of food or beverages — other than a beverage that contains more than 1% alcohol by volume — purchased for human consumption unless the food or beverages are

(a) purchased in

(i) a restaurant,

(ii) the licensed premises specified in a liquor service licence issued under The Liquor, Gaming and Cannabis Control Act,

(iii) a cinema or a sports or live entertainment venue where, in the normal course of business, motion picture films, sports events or live performances are staged and a price of admission is usually charged, or

(iv) a sports or recreational facility, including a golf course, curling club or hunting or fishing lodge;

(b) sold through a vending machine;

(c) ordered by telephone, through an online sales platform or by or through other electronic means and are delivered or picked up from any of the premises referred to in clause (a); or

(d) sold under a contract for, or in conjunction with, catering services.

Interpretation of "restaurant"

3(4.3)   For the purpose of subsection (4.2), a "restaurant" includes

(a) an establishment primarily engaged in either or both of the following:

(i) preparing and selling food,

(ii) preparing and selling, or dispensing and selling, beverages of any kind,

directly to customers for immediate consumption whether the food or beverage is consumed on site, taken to go or ordered by telephone, through an online sales platform or by or through other electronic means and delivered to the customer;

(b) a bakery, food court, coffee shop, cafeteria, concession stand, food cart and food truck;

(c) that part of a retail establishment that is an establishment described in clause (a) and where the food or beverage sold in the part is paid for separately from the tangible personal property primarily sold in the establishment; and

(d) any other premises or establishment or class of premises or establishment prescribed by regulation.

19   Subsection 26(9.3) is amended by striking out "or" at the end of clause (b), adding "or" at the end of clause (c) and adding the following after clause (c):

(c.1) the person provided false, misleading or inaccurate information in a bill of sale or other document related to a purchase or sale of the vehicle or aircraft by the person;

20   Subsection 29(1) is amended by adding the following after clause (i.1):

(i.2) for the purpose of subsection 3(4.3), prescribing premises or establishments or classes of premises or establishments as restaurants;

PART 3
THE TAX ADMINISTRATION AND MISCELLANEOUS TAXES ACT

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

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

22   Subsection 1(1) is amended in the definition "tax Act"

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

(h.1) Part III.1;

(b) in clause (i), by striking out "clauses (a) to (h)" and substituting "clauses (a) to (h.1)".

23   Subsection 4.2(2) is amended

(a) by repealing clause (e); and

(b) by adding "and" at the end of clause (f) and adding the following after clause (f):

(g) a return or the payment of a tax or tax debt under Part III.1.

24   Subsection 42(2) is amended

(a) in clause (a) of the English version, by striking out "or subsection 39.1(1)" and substituting "or 39.1(1)";

(b) in clause (b), by adding "or 121.11 (multiple transfers of beneficial interest)" after "section 51 (general anti-avoidance rule)"; and

(c) by adding the following after subclause (c)(vi):

(vi.1) subsection 121.4(3) (beneficial interest in land),

25   The following is added after section 112.3:

Exemption — tax paid under Part III.1

112.4   No tax is payable under this Part by a person who tenders for registration a transfer that evidences the acquisition of, or increase in, a beneficial interest in land if

(a) the person has paid tax under Part III.1 on the acquisition or increase; and

(b) the minister is satisfied that the transfer tendered for registration does not result in

(i) a transfer of a beneficial interest in the land to any person other than the person who has paid tax under Part III.1 on the acquisition or increase, and

(ii) an increase in any person's beneficial interest in land that is in excess of the beneficial interest for which tax was paid under Part III.1 by the person.

26   The following is added after section 121:

PART III.1
TAX ON TRANSFER OF BENEFICIAL INTEREST IN LAND

DEFINITIONS AND GENERAL MATTERS

Definitions

121.1(1)   The following definitions apply in this Part.

"director" means the Deputy Minister of Finance or any Assistant Deputy Minister of Finance. (« directeur »)

"FMV" and "fair market value" mean, subject to the regulations, fair market value of the land as a whole at the time that the land is transferred. (« JVM » et « juste valeur marchande »)

"fractional interest in land" means a beneficial interest in land that is a part, share, portion or fraction of a whole beneficial interest in the land. (« intérêt fractionné dans un bien-fonds »)

"land as a whole" means, in relation to an acquisition of, or increase in, a beneficial interest in land, the entire piece or parcel of land to which the acquisition or increase relates, including all buildings or improvements situated on the piece or parcel of land and does not include a fractional interest in land. (« bien-fonds global »)

"minister" means the Minister of Finance. (« ministre »)

"regulations" means regulations made under this Part. (« règlements »)

"tax" means the tax imposed under this Part. (« taxe »)

"transaction" includes a series of transactions, an arrangement or an event. (« opération »)

"transferee" means a person who acquires a beneficial interest in land in Manitoba or whose beneficial interest in land in Manitoba is increased. (« bénéficiaire du transfert »)

Real Property Act definitions

121.1(2)   Subject to subsection (1), the definitions in The Real Property Act apply to the interpretation of this Part.

Administration and enforcement

121.2   Part I applies to the administration and enforcement of this Part.

Tax payable to government

121.3   Every tax imposed by this Part is payable to the government.

IMPOSITION OF TAX

Imposition of tax

121.4(1)   A person who, by any means, acquires a beneficial interest in land in Manitoba or whose beneficial interest in land in Manitoba is increased must pay tax calculated to the nearest dollar in accordance with the following formula:

FORMULA

Tax =

0.005 × (FMV − $30,000) +

0.005 × (FMV − $90,000) +

0.005 × (FMV − $150,000) +

0.005 × (FMV − $200,000)

Calculation of nil value

121.4(2)   For the purpose of subsection (1), if a calculation results in a negative value, the calculation is deemed to result in a nil value.

Multiple interests

121.4(3)   Subject to the regulations, if a transaction involves more than one transferee, each of the transferees is jointly and severally liable to pay the amount of tax imposed under this section in respect of the transaction.

Rights on payment of tax

121.4(4)   If a transferee pays an amount under subsection (3) in respect of another transferee's acquisition of, or increase in, a beneficial interest in land in Manitoba, the transferee is entitled to recover all or part of the amount in accordance with the regulations.

Fractional beneficial interest

121.4(5)   If a fractional interest in land is acquired or increased, the transferee must pay tax in an amount that bears the same proportion to the tax payable upon an acquisition or increase of the land as a whole, calculated in accordance with the formula in subsection (1), as the fractional interest in the land bears to the whole interest in the land.

Exemptions

121.5(1)   No tax is payable under subsection 121.4(1) in respect of

(a) a sale, transfer or assignment of a beneficial interest in land

(i) for which a transfer (as defined in subsection 111(1)) evidencing the acquisition of, or increase in, the beneficial interest is tendered for registration at a land titles office within 30 days after the sale, transfer or assignment, and

(ii) the tax payable under section 112, if any, on the registration of the transfer has been paid;

(b) a transfer, assignment or pledge of a beneficial interest in land

(i) by a debtor to a creditor for the sole purpose of providing security for a debt or loan, or

(ii) by the creditor to the debtor of the security;

(c) a lease of land or a sale, transfer or assignment of the interest of a lessee under a lease of land if, at the time of the sale, transfer or assignment, the unexpired term of the lease does not exceed the period of time prescribed by regulation, including any renewals or extensions provided for in the lease or in a separate option to lease or other document entered into as part of the arrangement relating to the lease;

(d) the acquisition of, or an increase in, a beneficial interest in land as set out in section 113;

(e) the acquisition of, or an increase in, a beneficial interest in land as a result of a transfer described in clause 114(1)(a), (c) or (e) or a lease or assignment of a lease described in clause 114(1)(b);

(f) a sale, transfer or assignment of a beneficial interest in land — or a class of such sales, transfers or assignments — that is exempted by regulation; and

(g) a beneficial interest in land of a type that is exempted by regulation.

Affidavit

121.5(2)   Subject to the regulations, a transferee who claims an exemption under clause (1)(d) or (e) must verify the claim by filing with the director an affidavit in a form satisfactory to the director.

REPORTING AND PAYMENT OF TAX

Reporting acquisitions of beneficial interests

121.6(1)   Subject to the regulations, a transferee must file the return, information and records listed in subsection (2) with the director, in the manner required by the director, within 30 days after the day that the transferee acquires or increases a beneficial interest in land.

Documents and information to be filed

121.6(2)   A transferee must file in accordance with subsection (1)

(a) a return of information in the form approved by the minister that includes a description of the beneficial interest acquired or increased; and

(b) any other information or records relating to the acquisition of, or increase in, the beneficial interest in land required by the director.

Affidavit of fair market value

121.6(3)   On or before the deadline for filing information under subsection (1), an affidavit setting out the fair market value of the land as a whole must be filed with the director by one of the following:

(a) the transferee;

(b) a solicitor or person acting under a power of attorney for the transferee;

(c) an agent accredited in writing by the transferee;

(d) a person approved by the minister.

Exceptions

121.6(4)   Despite subsections (1) and (3), a transferee is not required to file the documents or affidavit required under those subsections

(a) if the acquisition of, or increase in, the beneficial interest is exempt from tax under clause 121.5(1)(a), (b) or (c); or

(b) in circumstances set out in the regulations.

Transferee to provide information

121.6(5)   A transferee must provide, on the written request of the director, any other information relating to the acquisition of, or increase in, the beneficial interest in land as soon as practicable after receiving the request.

Due date for payment

121.7   Subject to the regulations, a transferee must pay tax in the manner required by the director within 30 days after the day on which the transferee acquires the beneficial interest in land, or their beneficial interest in land is increased.

REFUNDS

Refund on rescission

121.8(1)   If a court of competent jurisdiction issues an order rescinding an agreement under which all or any part of a beneficial interest in land has been acquired or increased and requiring the transfer of the interest back to the transferor,

(a) the tax paid under this Part, if any, is refundable by the minister; and

(b) no tax is payable in respect of the transfer of the interest back to the transferor.

Conditions of agreement not met

121.8(2)   If the parties to an agreement under which a transferee has acquired all or any part of a beneficial interest in land declare in writing that the interest in the land must be transferred back to the transferor because the conditions of the agreement cannot be met, the minister may

(a) refund the tax paid under this Part, if any; and

(b) waive the tax payable in respect of the transfer of the beneficial interest back to the transferor.

Refund of land transfer tax if RST also paid

121.9   A purchaser of land who pays a tax under The Retail Sales Tax Act on a building or improvement situated on the land is entitled to a refund of the amount, if any, by which

(a) the tax paid under this Part on the transfer of the beneficial interest in the land to the purchaser;

exceeds

(b) the tax that would have been payable under this Part on the transfer if, for the purpose of the formula in subsection 121.4(1), FMV were the amount by which the fair market value of the land as a whole exceeds the fair value of the building or improvement on which tax under The Retail Sales Tax Act was paid.

Application for refund or waiver

121.10(1)   To claim a refund or a waiver under this Part, a person must file an application with the minister in a form and manner acceptable to the minister not later than two years after the day the amount was paid.

No interest on refunds

121.10(2)   No interest is payable on an amount to be refunded under this Part.

MISCELLANEOUS

Multiple transactions

121.11(1)   Subsection (2) applies if

(a) a transferee acquires a beneficial interest in land in Manitoba, or their beneficial interest in land in Manitoba is increased, by means of more than one transaction; and

(b) in the director's opinion, one of the reasons for acquiring or increasing the interest by means of more than one transaction is to reduce the amount of tax payable under this Part.

Assessment or reassessment

121.11(2)   The director may, by assessment or reassessment under section 46, require the transferee to pay the amount of tax in respect of the transactions that would have been payable if the beneficial interest in land had been acquired or increased in one transaction.

Regulations

121.12(1)   The Lieutenant Governor in Council may make regulations

(a) prescribing a method of determining the fair market value of land and the circumstances in which that method applies;

(b) extending or limiting the meaning of "person" for one or more purposes of this Part, even if it results in the term having different meanings under different provisions of this Part;

(c) respecting the joint and several liability of transferees who acquire a beneficial interest in land or whose beneficial interest in land is increased in a transaction;

(d) respecting the recovery of amounts paid under subsection 121.4(3);

(e) prescribing the duration of an unexpired term of a lease in excess of which a sale, transfer or assignment of the interest of a lessee in the lease would be subject to tax under this Part;

(f) exempting from the payment of tax on the sale, transfer or assignment of a beneficial interest in land and prescribing conditions for the exemptions;

(g) exempting types of beneficial interests in land from the payment of tax;

(h) respecting affidavits required to be filed under subsection 121.5(2);

(i) respecting returns of information, documents and records required to be filed under section 121.6, including circumstances in which a filing is not required;

(j) respecting the payment of tax;

(k) respecting refunds provided for under this Part;

(l) modifying, extending or limiting the application of any provision of this Part in respect of a transferee;

(m) defining any term that is used in this Part but not defined for the purpose of this Part;

(n) respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable to carry out the purposes of this Part.

General or specific application

121.12(2)   A regulation under this Part may

(a) be general or specific in its application; and

(b) establish classes and may provide differently for different classes.

Effective date

121.12(3)   A regulation under subsection (1) may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary to implement or give effect to

(a) a tax or administrative measure included in a budget presented to the Legislative Assembly; or

(b) an amendment to this Part.

PART 4
THE TOBACCO TAX ACT

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

27   The Tobacco Tax Act is amended by this Part.

28   Clause 2(1)(d) is replaced with the following:

(d) 29¢ for every gram or fraction of a gram of a tobacco product, including any component of the product that is not tobacco, other than tobacco products referred to in clauses (a) to (c.1).

PART 5
OTHER AMENDMENTS

DIVISION 1
THE CAPTURED CARBON STORAGE ACT

S.M. 2024, c. 20 amended

29   The Captured Carbon Storage Act, as enacted by S.M. 2024, c. 20, is amended by this Division.

30   Subsection 1(1) is amended, in the definition "affected interest", by striking out everything after "estate or interest" and substituting "of a person in that parcel that results in the person being required to be given notice under section 52.".

31   Section 15 is renumbered as subsection 15(1) and the following is added as subsection 15(2):

Authority under test well licence

15(2)   Despite subsection (1), a person may inject captured carbon into the subsurface if the person is authorized to do so under a test well licence.

32   Subsection 27(1) is amended by striking out "and" at the end of clause (a) and adding the following after clause (a):

(a.1) in the case of a well to be used to dispose of salt water or any other fluid produced from a well, only if the person holds a disposal permit issued under section 37 that authorizes the disposal in the area; and

33   The following is added after clause 36(a):

(a.1) written consent to the application by each of the owners of the mines and minerals in the area in which the disposal is to occur;

34   Section 37 is amended by striking out "The director" and substituting "If an applicant applies for a disposal permit in accordance with section 36, the director".

35   The following is added after section 42 and before the centred heading that follows it:

RENTS AND ROYALTIES

Annual rent

42.1(1)   Each year, the holder of an exploration reservation or a carbon storage licence must pay the prescribed rent, if any, for the area specified in the reservation or licence in accordance with the regulations.

Rent payable in addition to fees and royalties

42.1(2)   Rent is payable for the year whether or not any activities are undertaken under the reservation or licence and is in addition to any fees or royalties paid by the holder of the reservation or licence during that year.

Royalty reserved to Crown

42.2(1)   A royalty is reserved to the Crown on captured carbon that is injected into pore space under a carbon storage licence.

Royalty amount set by regulation

42.2(2)   The holder of a carbon storage licence who injects captured carbon into pore space must pay the prescribed royalty, if any, to the government in accordance with the regulations.

Duty to submit royalty and reports

42.2(3)   Every person required to pay a royalty must prepare a report respecting the royalty due, in the approved form, and submit the royalty and the report to the director on or before the prescribed date.

36   Clause 52(1)(a) is replaced with the following:

(a) the owner

(i) of all or any part of the mines and minerals in the land, including, but not limited to, petroleum and natural gas and related hydrocarbons, and

(ii) whose interest in the land is registered under The Real Property Act or recorded under The Registry Act;

(a.1) a caveator under The Real Property Act, or a person who has registered an instrument under The Real Property Act or The Registry Act, in respect of all or any part of the mines and minerals, including, but not limited to, petroleum and natural gas and related hydrocarbons, in the land;

37   Clause 59(1)(d) is repealed.

38   Clause 76(3)(a) is replaced with the following:

(a) fee, rent, royalty or penalty owed under this Act; or

39(1)   Clause 80(1)(a) is renumbered as clause (a.2) and the following is added as clauses (a) and (a.1):

(a) rent payable under section 42.1;

(a.1) a royalty payable under section 42.2;

39(2)   The following is added after subsection 80(1):

Interest on debt

80(1.1)   A debt due to the government under this Act bears interest on the unpaid amount at the prescribed rate, calculated from the time the unpaid amount becomes due until payment is made.

40   Subsection 87(1) is amended

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

(c.1) prescribing rents and royalties payable under this Act, or a method of calculating them, and the manner and time of payment;

(b) by adding the following after clause (w):

(w.1) prescribing the interest rate on a debt due to the government under this Act;

Conditional amendment

41   If The Captured Carbon Storage Act, S.M. 2024, c. 20, is proclaimed in force before section 29 of this Act comes into force, section 29 of this Act is replaced with the following:

C.C.S.M. c. C19 amended

29   The Captured Carbon Storage Act is amended by this Division.

DIVISION 2
THE COMMUNITY CHILD CARE STANDARDS ACT

C.C.S.M. c. C158 amended

42   The Community Child Care Standards Act is amended by this Division.

43   Subsection 31.1(2) is amended

(a) in subclause (a)(ii), by adding "or a non-profit organization that principally represents the interests of one or more bands, individuals of Métis descent or holders of aboriginal or treaty rights" after "body"; and

(b) by striking out "or" at the end of subclause (a)(iii), adding "or" at the end of clause (b) and adding the following as clause (c):

(c) a non-profit organization prescribed by regulation.

44   Section 34 is amended by adding the following after clause (k):

(k.1) for the purpose of clause 31.1(2)(c), prescribing non-profit organizations;

DIVISION 3
THE EDUCATION ADMINISTRATION ACT

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

45   The Education Administration Act is amended by this Division.

46   Section 1 is amended by adding the following definition:

"school site" means a school site as defined in The Public Schools Act; (« emplacement scolaire »)

47   The centred heading before section 8.0.1 and sections 8.0.1 to 8.0.3 are replaced with the following:

CONSTRUCTION BY MINISTER

Construction by minister

8.0.1(1)   The minister may construct the following:

(a) a school in a school division or school district;

(b) a child care facility in a school division or school district;

(c) an upgrade, including a renovation, addition or expansion, to

(i) a school, or

(ii) a child care facility located in a school, on a school site or on land adjacent to a school site.

Land on which construction may be carried out

8.0.1(2)   The construction of a school or child care facility must be carried out only on land that the minister selects as appropriate and that is

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

(b) acquired for that purpose by the government.

Further requirement for child care facility

8.0.1(3)   A child care facility constructed under this section must be constructed in a school, on a school site or on land adjacent to a school site.

Use and occupation

8.0.1(4)   The minister has exclusive use and occupation of

(a) the land the minister selects to construct a school or child care facility; or

(b) in the case of an upgrade to a school or child care facility, the portion of the school or child care facility and the portion of the land on which the school or child care facility is located that the minister determines to be reasonably necessary to carry out the upgrade safely and efficiently.

Coordination with school board

8.0.1(5)   Before beginning an upgrade to a school or child care facility, the minister must seek the school board's input on coordinating the upgrade to minimize any disruption to the school board's operations.

Meaning of land adjacent to school site

8.0.1(6)   For certainty, in this section and section 8.0.2, land adjacent to a school site includes land that does not abut the school site but is separated from it by one or more of the following:

(a) a public road allowance;

(b) a railway right-of-way;

(c) a right-of-way for a transmission or distribution line of a power, telecommunications or gas utility;

(d) a municipal road or highway;

(e) a private road or driveway.

Responsibilities of minister

8.0.2(1)   The minister is responsible for the design, construction and financing of a school, child care facility or upgrade constructed under section 8.0.1 and, for that purpose, may

(a) construct other improvements associated with the school, child care facility or upgrade; and

(b) carry out any pre-construction or post-construction work that is reasonably necessary.

Child care space must be provided

8.0.2(2)   A school constructed by the minister must include space in the school for a child care facility, unless the minister has arranged for a child care facility to be constructed on the school site on which the school is located or on land adjacent to the school site.

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 a school, child care facility or upgrade, and associated improvements, constructed under this section. The school, facility, upgrade and 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 responsible minister's department to carry out the minister's powers and duties under section 8.0.1 and this section.

Assumption of ownership by school board

8.0.3(1)   On a day determined by the minister,

(a) in the case of a school or child care facility constructed on land owned by the school board, the school board must assume ownership of the school or facility, and any associated improvements constructed on the land, from the government;

(b) in the case of a school or child care facility constructed on land acquired by the government for that purpose, the school board must assume ownership of the land — including all buildings or improvements — from the government; and

(c) in the case of an upgrade to a school or child care facility, the minister ceases to have exclusive use and occupation of the portion of the school or child care facility and of the land on which it is located.

School board responsible for school and associated debt

8.0.3(2)   On the day determined under subsection (1),

(a) the land on which the school is constructed is deemed to be a school site;

(b) the school is deemed to be a school building within the meaning of The Public Schools Act;

(c) the following costs, as determined by the minister, are a debt of the school board owing to the government:

(i) the costs of any land acquired by the government for the purpose,

(ii) the costs of constructing the school, child care facility or upgrade,

(iii) the costs of any associated improvements; and

(d) subject to subsection (4), the minister ceases to have any right over the land on which the school, child care facility, upgrade and associated improvements are located.

Assignment of rights and interests

8.0.3(3)   On or after the day determined under subsection (1), 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.

Use of child care facility

8.0.3(4)   A school board must not use a child care facility constructed by the minister under section 8.0.1, or a child care space included in a school under subsection 8.0.2(2), for a purpose other than providing child care unless the minister approves that purpose.

Use of school or child care facility

8.0.4(1)   Before the day determined under subsection 8.0.3(1), a school board may, for not more than 24 months and on terms and conditions determined by the minister, use and occupy the school or child care facility for its intended purpose.

Effect of use and occupancy

8.0.4(2)   To the extent that it does not interfere with the minister's ability to complete construction, as determined by the minister, the school board must carry out the responsibilities of a school board in respect of school buildings and school sites under The Public Schools Act as if the school or child care facility were owned by the school board.

DIVISION 4
THE LEGISLATIVE BUILDING CENTENNIAL RESTORATION AND PRESERVATION ACT

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

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

49   Section 12 is amended by striking out "$10,000,000" and substituting "$8,000,000".

DIVISION 5
THE MUNICIPAL ACT

C.C.S.M. c. M225 amended

50   The Municipal Act is amended by this Division.

51   Section 238 is amended

(a) in the section heading of the English version, by striking out "business or amusement tax" and substituting "other taxes"; and

(b) by adding ", an accommodation tax imposed under Division 5.1 of Part 10" after "Division 3 of Part 10".

52   The following is added after Division 5 of Part 10:

DIVISION 5.1
SHORT-TERM ACCOMMODATION TAX

Definitions

328.1(1)   In this Division,

"short-term accommodation" means any premises or part of a premises where living accommodation is provided on a transient basis for a period of 30 consecutive days or less. (« logement à court terme »)

"short-term accommodation tax" means the tax imposed by a by-law enacted under subsection 328.2(1). (« taxe sur les logements à court terme »)

Interpretation: "premises"

328.1(2)   In this Division, "premises" includes a structure or building attached to or located on land.

Short-term accommodation tax by-law

328.2(1)   A council may by by-law impose taxes on a person who purchases the use of a short-term accommodation within the municipality.

Content of by-law

328.2(2)   In a by-law under subsection (1), a council must

(a) specify the types of premises or parts of premises within the municipality that are subject to the short-term accommodation tax; and

(b) establish the amount or rate of the tax or the method of calculating the tax to be imposed.

Classes

328.2(3)   A by-law may establish different classes of short-term accommodations and may set different amounts or rates of short-term accommodation tax for different classes.

Collection of tax

328.2(4)   A council may by by-law

(a) require the owners or operators of short-term accommodations to

(i) collect the short-term accommodation tax, and

(ii) remit the tax at the times, and in the manner, specified in the by-law;

(b) make rules for the collection and proper accounting of the short-term accommodation tax, including audits; and

(c) authorize designated officers (or designated employees or designated officials for The City of Winnipeg) to

(i) conduct inspections or audits related to compliance with this Division, and

(ii) for the purpose of subclause (i), enter short-term accommodations and any other places where records relating to short-term accommodations might be kept.

Collection

328.2(5)   A short-term accommodation tax may be collected by the municipality in the same manner and with the same priority as business taxes.

Council to hold public hearing on by-law

328.2(6)   Before adopting or amending a by-law under this section, the council must give public notice and hold a public hearing in respect of the by-law. In the case of The City of Winnipeg, the public notice and public hearing provisions of The City of Winnipeg Charter apply.

Exemption from tax

328.3   A council may exempt the following from the short-term accommodation tax:

(a) persons or classes of persons, including persons who rent the use of a short-term accommodation for a purpose specified in the by-law;

(b) short-term accommodations or types or classes of short-term accommodations.

Application to City of Winnipeg

328.4   This Division applies to The City of Winnipeg.

53   Clause 330(3)(c) is replaced with the following:

(c) authorize designated officers (or designated employees or designated officials for The City of Winnipeg) to

(i) conduct inspections or audits related to compliance with this Division, and

(ii) for the purpose of subclause (i), enter places of amusement and any other places where records relating to amusements might be kept.

Consequential amendment, C.C.S.M. c. M265

54   Section 3 of The Municipal Taxation and Funding Act is amended by striking out "motel and hotel accommodation, or".

Consequential amendment, C.C.S.M. c. R130

55   Subclause (c)(iv) of the definition ""purchase price" or "sale price"" in subsection 1(1) of The Retail Sales Tax Act is amended by striking out "section 3 of The Municipal Taxation and Funding Act" and substituting "Division 5.1 of Part 10 of The Municipal Act".

Validation — City of Winnipeg accommodation tax by-laws

56(1)   The following by-laws or provisions of by-laws of The City of Winnipeg are not invalid by reason only of the fact that they were not approved by the Lieutenant Governor in Council, as required by subsection 4(2) of The Municipal Taxation and Funding Act:

(a) By-law No. 29/2024, Accommodation Tax By-law amended;

(b) By-law No. 94/2023, Accommodation Tax By-law amended;

(c) section 3 of By-law No. 132/2017, Accommodation Tax By-law amended;

(d) section 6 of By-law 54/2016, Accommodation Tax By-law amended;

(e) section 2 of By-law 65/2015, Accommodation Tax By-law amended;

(f) By-law No. 75/2009, Accommodation Tax By-law amended.

Validation — City of Brandon accommodation tax by-law

56(2)   By-law No. 7355, A By-law of the City of Brandon to amend the Accommodation Tax By-law No. 7014, is not invalid by reason only of the fact that the by-law was not approved by the Lieutenant Governor in Council, as required by subsection 4(2) of The Municipal Taxation and Funding Act.

Effect of validation

56(3)   Everything done that would have been validly done under a by-law referred to in subsection (1) or (2) had the by-law been approved by the Lieutenant Governor in Council is validated and deemed to have been lawfully done, and all payments required by such a by-law are deemed to have been lawfully required and received as if the by-law had been approved on the day it was made.

DIVISION 6
THE PUBLIC SCHOOLS ACT

C.C.S.M. c. P250 amended

57   The Public Schools Act is amended by this Division.

58   Subsection 223.3(1) is replaced with the following:

Long-term borrowing

223.3(1)   In addition to its short-term borrowing authority, a school division may borrow money from

(a) the government to the extent permitted by The Financial Administration Act or any other Act; and

(b) a bank, trust company, credit union or other financial institution, with the approval of the Lieutenant Governor in Council.

Additional borrowing authority

223.3(1.1)   Despite any other Act, the school division may also borrow money under clause (1)(a) or (b) to repay money previously borrowed under the authority of The Financial Administration Act or any other Act.

59   Subsection 223.5(1) is replaced with the following:

Securities

223.5(1)   A school division may issue securities, as defined in The Financial Administration Act, only if

(a) the amount of the security is within the school division's borrowing authority under this Act, The Financial Administration Act or any other Act; and

(b) the security is issued to the Minister of Finance or the issuance of the security is authorized by the Lieutenant Governor in Council.

DIVISION 7
THE RED RIVER COLLEGE POLYTECHNIC ACT AND THE MANITOBA INSTITUTE OF TRADES AND TECHNOLOGY ACT

RED RIVER COLLEGE POLYTECHNIC

C.C.S.M. c. R31 amended

60(1)   The Red River College Polytechnic Act is amended by this section.

60(2)   Clause 3(a) is amended by adding "educational programming as well as" after "providing".

60(3)   Section 4 is amended by adding the following after clause (a):

(a.1) high school and post-secondary education and training activities in the fields of technology and vocational training, as well as adult education;

60(4)   Section 13 is amended by adding the following after clause (c):

(c.1) provide high school courses leading to a Senior Years Technology Education diploma and grant high school diplomas in that program;

60(5)   The following is added after section 13:

Powers etc., related to operating a high school

13.1(1)   Subject to the regulations, in providing high school courses and granting high school diplomas,

(a) Red River College Polytechnic and the board have the powers, duties and obligations of a school division and its school board under The Public Schools Act and The Education Administration Act; and

(b) the premises from which Red River College Polytechnic provides high school courses are considered to be a public school within the meaning of The Public Schools Act and The Education Administration Act.

Reporting

13.1(2)   The board must submit to the minister reports respecting its high school programming, in the form and within the time specified by the minister.

60(6)   Section 45 is renumbered as subsection 45(1) and the following is added as subsection 45(2):

Regulations — operations of high school

45(2)   The Lieutenant Governor in Council may make regulations

(a) for the purpose of subsection 13.1(1), prescribing or restricting the provisions of The Public Schools Act and The Education Administration Act that apply to Red River College Polytechnic;

(b) prescribing Red River College Polytechnic to be a public school and its board to be a school board for the purpose of a prescribed enactment.

MANITOBA INSTITUTE OF TRADES AND TECHNOLOGY

C.C.S.M. c. T130 amended

61(1)   The Manitoba Institute of Trades and Technology Act is amended by this section.

61(2)   The following is added after section 15 and before the centred heading that follows it:

Appointment of administrator

15.1(1)   The Lieutenant Governor in Council may, on the recommendation of the minister, appoint a person as administrator of the Institute if, in the opinion of the minister,

(a)  financial or significant operational problems exist with respect to the Institute; or

(b)  it is otherwise in the public interest to do so.

Remuneration

15.1(2)   The administrator must be paid the remuneration and expenses that the Lieutenant Governor in Council determines and the payment must be made out of the funds of the Institute.

Effect of appointment of administrator

15.1(3)   On the appointment of the administrator, the appointments of the board members terminate.

Duties of administrator

15.1(4)   During the period of the administrator's appointment, the administrator is the sole member of the board and in the name of the board may exercise the powers and shall perform the duties of the board.

Minister's directions

15.1(5)   The administrator must act in accordance with any directions given by the minister.

President subject to administrator's direction

15.1(6)   The president is subject to the direction of the administrator.

Vacancy in president's office

15.1(7)   If the office of president is or becomes vacant during the appointment of the administrator, the requirement to appoint a president is suspended, and while the office of president is vacant the administrator must perform the duties and may exercise the powers otherwise vested in the president.

61(3)   Section 16 is amended by adding ", the administrator" after "a board member" wherever it occurs.

PART 6
COMING INTO FORCE

Coming into force

62(1)   Except as otherwise provided in this section, this Act comes into force on the day it receives royal assent.

Part 1 — Income Tax

62(2)   Section 2 is deemed to have come into force on June 3, 2025.

62(3)   Subsection 3(1) is deemed to have come into force on January 1, 2025.

62(4)   Subsections 3(2) and (3) and section 4 come into force on January 1, 2027.

62(5)   Subsection 5(1) is deemed to have come into force on January 1, 2025.

62(6)   Subsections 5(2) and (3) come into force on January 1, 2027.

62(7)   Section 6 is deemed to have come into force on January 1, 2025.

62(8)   The following provisions come into force on January 1, 2027, and apply in respect of a film or video production whose principal photography begins on or after that day:

(a) subsection 7(1);

(b) section 10;

(c) subsections 11(1) to (5);

(d) clauses 11(6)(a) and (b);

(e) sections 12 to 14.

Part 2 — Retail Sales Tax

62(9)   Sections 18 and 20 come into force on July 1, 2026, or if this Act receives royal assent after that day, those sections come into force on December 1, 2026.

Part 3 — Tax Administration and Miscellaneous Taxes

62(10)   Section 22, clause 23(b) and sections 24 to 26 come into force on January 1, 2027, and apply to all acquisitions of, or increases in, a beneficial interest in land in Manitoba on or after that day.

62(11)   Clause 23(a) comes into force on January 1, 2028.

Part 5 — Other Amendments

Division 2 — Community Child Care Standards Act

62(12)   Division 2 of Part 5 is deemed to have come into force on January 1, 2026.