Manitoba Laws

S.M. 1985-86, c. 50

The Charter Compliance Statute Amendment Act

(Assented to July 11, 1985)

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

PART I

TAXATION STATUTES

Sec. 22.1 of Corporation Capital Tax Act added.

The Corporation Capital Tax Act, being chapter 68 of the Statutes of Manitoba, 1976 (chapter C226 of the Continuing Consolidation of the Statutes of Manitoba) (in this section referred to as "the Act"), is amended by adding thereto, immediately after section 22 thereof, the following section:

Who is a debtor.

22.1(1)

For purposes of the enforcement procedures set out in sections 23 to 27, a person shall be deemed to be a debtor of the government in one or more of the following circumstances :

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment and

(i) has not appealed the assessment within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

22.1(2)

The expression "debtor of the government" in subsection (1) includes the expression "corporation liable for the payment of any debt due to the government under this Act" and any similar expression contained in sections 23 to 27.

Where court action commenced.

22.1(3)

Where any of the enforcement procedures set out in sections 23 to 27 have been used to recover moneys in the circumstances described in clause (1) (e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

22.1(4)

Where any of the enforcement procedures set out in sections 23 to 27 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (5).

Order of restitution, etc.

22.1(5)

Where, upon hearing an application under subsection (4), the court is satisfied that the applicant owes no debt to the government, or owes a smaller debt than the government has alleged, the court may

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 31 rep. and sub.

1(2)

Section 31 of the Act is repealed and the following section is substituted therefor:

Right to inspect.

31(1)

The director, or any officer appointed by the minister under this Act and duly authorized for the purpose, or any peace officer may, at any reasonable time and without warrant, enter upon the business premises of any corporation, or any premises where the director, officer or peace officer has reasonable and probable grounds to believe that business records of a corporation are kept,

(a) for the purpose of ascertaining whether tax has been, or is being, paid by the corporation, or the amount of tax payable by the corporation; or

(b) to inspect, examine or audit the books, records, documents, assets and premises of the corporation, for the purpose of ascertaining the amounts taxable of the corporation or the tax payable by the corporation; or

(c) to make such inquiries and inspections of the premises as the director, officer or peace officer reasonably requires for the purposes of this Act;

or to do 2 or more of the things mentioned in clauses (a) to (c); and the corporation or the employees or agents of the corporation shall, at that time, produce for inspection by the director, officer or peace officer such books, records, documents or assets as the director, officer or peace officer may require.

Warrant to enter and seize.

31(2)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, asset or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document, asset or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

31(3)

Where any book, record or document has been seized, inspected, examined, audited or produced in accordance with this section, the person by whom it has been seized, inspected, examined or audited, or to whom it has been produced, or any officer employed under the minister, may make or cause to be made 1 or more copies thereof; and a document purporting to be certified by a person authorized by the minister for the purpose to be a copy made pursuant to this subsection, is admissible in evidence and has the same probative force in any court or inquiry as the original book, record or document would have had if it had been proven in the ordinary way.

Return of books, etc.

31(4)

Where any book, record, document, asset or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(a) in the case of a book, record or document, within a reasonable time of a written request therefor by the person from whom it was seized or by whom it was produced, and where information from the book, record or document is reasonably required for the conduct of the person's business, send the book, record or document or a copy thereof to the person; and

(b) subject to subsection (5), return the original book, record or document, or the asset or thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

31(5)

Any person authorized by the minister for the purpose may apply to a judge of the Queen's Bench for an extension of the 180 day period referred to in clause (4)(b), and upon hearing the application the judge may dismiss the application or may grant an extension for such time and subject to such conditions as the judge sees fit, if the extension is reasonable and necessary for purposes of

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

31(6)

The decision of the judge under subsection (5) is final and binding and there is no appeal therefrom.

Where extension rejected.

31(7)

Where the judge dismisses an application for an extension of time under subsection (5), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the asset or thing, to the person from whom it was seized or by whom it was produced.

Subsec. 11(2.4) of Gasoline Tax Act am.

2(1)

Subsection 11(2.4) of The Gasoline Tax Act, being chapter G40 of the Revised Statutes (in this section referred to as "the Act"), is amended by striking out the words "by him or on his behalf" in the 3rd line thereof and substituting therefor the words and figure "within 7 days of the seizure".

Subsec. 11(2.5) rep. and sub.

2(2)

Subsection 11(2.5) of the Act is repealed and the following subsections are substituted therefor:

Sale of seized goods.

11(2.5)

Where the person from whom bulk gasoline has been seized under this section fails to secure its release in accordance with subsection (2.4), the minister shall cause the bulk gasoline to be sold and the proceeds held, with interest to be paid thereon at a rate fixed from time to time by the Lieutenant Governor in Council, pending the outcome of a prosecution for an alleged contravention of subsection (2) or (2.1).

Payment after sale.

11(2.6)

Where bulk gasoline has been sold under subsection (2.5), the person from whom it has been seized may, at any time before entering a plea in a prosecution for an alleged contravention of subsection (2) or (2.1), agree to pay to the government double the tax payable under section 3, in which case

(a) the proceeds from the sale and the accumulated interest shall be applied firstly, towards the payment of the agreed amount and secondly, towards the expenses of the sale, with the surplus, if any, to be paid to the person; and

(b) the tax payable under section 3 shall be deemed to be fully paid and satisfied.

Disposition after prosecution.

11(2.7)

Where a prosecution for an alleged contravention of subsection (2) or (2.1) has been finally resolved, the proceeds from the sale referred to in subsection (2.5) and the accumulated interest shall

(a) if the accused has been convicted, be applied firstly, towards the amounts payable under subsection 27.1(1) or 27.1(2), as the case may be, and secondly, towards the expenses of the sale, with the surplus, if any, to be paid to the accused; or

(b) if the accused has been acquitted, be paid to the accused.

Subsecs. 17(4.1) to (4.5) added.

2(3)

Section 17 of the Act is amended by adding thereto, immediately after subsection (4) thereof, the following subsections:

Who is a debtor.

17(4.1)

For purposes of the enforcement procedures set out in subsections (5) to (14) and sections 17.1 and 17.2, a person shall be deemed to be a debtor of the government in one or more of the following circumstances :

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment or estimate and

(i) has not appealed the assessment or estimate within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

17(4.2)

The expression "debtor of the government" in subsection (4.1) includes the expression "person liable for the debt" and any similar expression contained in subsections (5) to (14) and sections 17.1 and 17.2.

Where court action commenced.

17(4.3)

Where any of the enforcement procedures set out in subsections (5) to (14) and sections 17.1 and 17.2 have been used to recover moneys in the circumstances described in clause (4.1) (e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

17(4.4)

Where any of the enforcement procedures set out in subsections (5) to (14) and sections 17.1 and 17.2 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (4.1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (4.5).

Order of restitution, etc.

17(4.5)

Where, upon hearing an application under subsection (4.4), the court is satisfied that the applicant owes no debt to the government, or owes a smaller debt than the government has alleged, the court may

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 21 rep. and sub.

2(4)

Section 21 of the Act is repealed and the following section is substituted therefor:

INSPECTION, SEARCH AND SEIZURE

Right to inspect.

21(1)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may, at any reasonable time and without warrant, enter upon the business premises of any person, or any premises where the officer or peace officer has reasonable and probable grounds to believe that business records are kept,

(a) for the purpose of ascertaining whether the tax has been, or is being, paid, collected or remitted by any person, or the amount of the tax payable by any person; or

(b) to inspect or examine the books, records, documents, engines, machinery and premises of any person, for the purpose of ascertaining the quantities of gasoline which

(i) were bought, used or sold by that person during any period in respect of which a return is required to be made under this Act or the regulations, or

(ii) are at that time being bought, used or sold by that person; or

(d) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act;

or to do 2 or more of the things mentioned in clauses (a) to (d); and the person shall, at that time, produce for inspection by the officer or peace officer such books, records, documents, barrels, tanks or receptacles as the officer or peace officer may require, and any gasoline which the person possesses.

Right to take samples.

21(2)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may, without warrant, examine the fuel in the fuel tank, or the fuel container, or any part of the fuel system, of any motor vehicle or of any machine or apparatus to which subsection 3(6) does not apply, and may take a sample of that fuel.

Warrant to enter and seize.

21(3)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, quantity of gasoline or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document, gasoline or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

21(4)

Where any book, record or document has been seized, inspected, examined or produced in accordance with this section, the person by whom it has been seized, inspected or examined, or to whom it has been produced, or any officer employed under the minister, may make or cause to be made 1 or more copies thereof; and a document purporting to be certified by a person authorized by the minister for the purpose to be a copy made pursuant to this subsection, is admissible in evidence and has the same probative force in any court or inquiry as the original book, record or document would have had if it had been proven in the ordinary way.

Return of books, etc.

21(5)

Where any book, record, document, gasoline or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(b) subject to subsection (6), return the original book, record or document, or the gasoline or thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

21(6)

Any person authorized by the minister for the purpose may apply to a judge of the Queen's Bench for an extension of the 180 day period referred to in clause (5)(b), and upon hearing the application the judge may dismiss the application or may grant an extension for such time and subject to such conditions as the judge sees fit, if the extension is reasonable and necessary for purposes of

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

21(7)

The decision of the judge under subsection (6) is final and binding and there is no appeal therefrom.

Where extension rejected.

21(8)

Where the judge dismisses an application for an extension of time under subsection (6), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the gasoline or thing, to the person from whom it was seized or by whom it was produced.

Sec. 9.1 of Health and Post Secondary Education Tax Levy Act added.

3(1)

The Health and Post Secondary Education Tax Levy Act, being chapter 40 of the Statutes of Manitoba, 1982 (chapter H24 of the Continuing Consolidation of the Statutes of Manitoba) (in this section referred to as "the Act"), is amended by adding thereto, immediately after section 9 thereof, the following section:

Who is a debtor.

9.1(1)

For purposes of the enforcement procedures set out in sections 10 to 14, a person shall be deemed to be a debtor of the government in one or more of the following circumstances :

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment and

(i) has not appealed the assessment within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

9.1(2)

The expression "debtor of the government" in subsection (1)

includes the expression "debtor liable for the payment of any debt due to the government under this Act" and any similar expression contained in sections 10 to 14.

Where court action commenced.

9.1(3)

Where any of the enforcement procedures set out in sections 10 to 14 have been used to recover moneys in the circumstances described in clause (1)(e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

9.1(4)

Where any of the enforcement procedures set out in sections 10 to 14 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (5).

Order of restitution, etc.

9.1(5)

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 18 rep. and sub.

3(2)

Section 18 of the Act is repealed and the following section is substituted therefor:

Right to inspect.

18(1)

The director, or any officer appointed by the minister under this Act and duly authorized for the purpose, or any peace officer may, at any reasonable time and without warrant, enter upon the business premises of any employer, or any premises where the director, officer or peace officer has reasonable and probable grounds to believe that business records of an employer are kept,

(a) for the purpose of ascertaining whether tax has been, or is being, paid by the employer, or the amount of tax payable by the employer; or

(b) to inspect, examine or audit the books, records, documents, assets and premises of the employer, for the purpose of ascertaining the amounts taxable of the employer or the tax payable by the employer; or

(c) to make such inquiries and inspections of the premises as the director, officer or peace officer reasonably requires for the purposes of this Act;

or to do 2 or more of the things mentioned in clauses (a) to (c); and the employer or the employees or agents of the employer shall, at that time, produce for inspection by the director, officer or peace officer such books, records, documents or assets as the director, officer or peace officer may require.

Warrant to enter and seize.

18(2)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, asset or other thing which affords evidence of the violation;

Copies as evidence.

18(3)

Return of books, etc.

18(4)

Where any book, record, document, asset or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

Extension by judge.

18(5)

Any person authorized by the minister for the purpose may apply to a judge of the Queen's Bench for an extension of the 180 day period referred to in clause (4) (b), and upon hearing the application the judge may dismiss the application or may grant an extension for such time and subject to such conditions as the judge sees fit, if the extension is reasonable and necessary for purposes of

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

18(6)

The decision of the judge under subsection (5) is final and binding and there is no appeal therefrom.

Where extension rejected.

18(7)

Sec. 22.1 of Mining Tax Act added.

4(1)

The Mining Tax Act, being chapter 12 of the Statutes of Manitoba, 1975 (chapter M125 of the Continuing Consolidation of the Statutes of Manitoba) (in this section referred to as "the Act"), is amended by adding thereto, immediately after section 22 thereof, the following section:

Who is a debtor.

22.1(1)

For purposes of the enforcement procedures set out in sections 23 to 26, a person shall be deemed to be a debtor of the government in one or more of the following circumstances:

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment and

(i) has not appealed the assessment within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

22.1(2)

The expression "debtor of the government" in subsection (1) includes the expression "operator liable for the payment of any debt under this Act" and any similar expression contained in sections 23 to 26.

Where court action commenced.

22.1(3)

Where any of the enforcement procedures set out in sections 23 to 26 have been used to recover moneys in the circumstances described in clause (1) (e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

22.1(4)

Where any of the enforcement procedures set out in sections 23 to 26 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (5).

Order of restitution, etc.

22.1(5)

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 33 rep. and sub.

4(2)

Section 33 of the Act is repealed and the following section is substituted therefor:

Right to inspect.

33(1)

The director, or any officer appointed by the minister under this Act and duly authorized for the purpose, or any peace officer may, at any reasonable time and without warrant, enter upon the business premises of any operator, or any premises where the director, officer or peace officer has reasonable and probable grounds to believe that business records of an operator are kept,

(a) for the purpose of ascertaining whether tax has been, or is being, paid by the operator, or the amount of tax payable by the operator; or

(b) to inspect, examine or audit the books, records, documents, engines, machinery, pits, shafts, vessels and premises of the operator, for the purpose of ascertaining the quantities of minerals or mineral products which have been or are being produced or processed by the operator; or

(c) to ascertain whether the operator possesses, or possessed, minerals or mineral products in respect of which tax is payable; or

(d) to take from the mine, or from any stage of the processing, samples and specimens to determine the value of minerals and mineral products being produced or being processed by the operator; or

(e) to make such inquiries and inspections of the premises as the director, officer or peace officer reasonably requires for the purposes of this Act;

or to do 2 or more of the things mentioned in clauses (a) to (e); and the operator or the employees or agents of the operator shall, at that time, produce for inspection by the director, officer or peace officer such books, records, documents or receptacles as the director, officer or peace officer may require, and any minerals or mineral products which the operator possesses.

Warrant to enter and seize.

33(2)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, mineral, mineral product or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document, mineral, mineral product or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

33(3)

Return of books, etc.

33(4)

Where any book, record, document, mineral, mineral product or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(b) subject to subsection (5), return the original book, record or document, or the mineral, mineral product or thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

33(5)

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

33(6)

The decision of the judge under subsection (5) is final and binding and there is no appeal therefrom.

Where extension rejected.

33(7)

Where the judge dismisses an application for an extension of time under subsection (5), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the mineral, mineral product or thing, to the person from whom it was seized or by whom it was produced.

Subsec. 11(2.5) of Motive Fuel Tax Act am.

5(1)

Subsection 11(2.5) of The Motive Fuel Tax Act, being chapter M220 of the Revised Statutes (in this section referred to as "the Act"), is amended by striking out the words "by him or on his behalf" in the 3rd and 4th lines thereof and substituting therefor the words and figure "within 7 days of the seizure".

Subsec. 11(2.6) rep. and sub.

5(2)

Subsection 11(2.6) of the Act is repealed and the following subsections are substituted therefor:

Sale of seized goods.

11(2.6)

Where the person from whom bulk motive fuel has been seized under this section fails to secure its release in accordance with subsection (2.5), the minister shall cause the bulk motive fuel to be sold and the proceeds held, with interest to be paid thereon at a rate fixed from time to time by the Lieutenant Governor in Council, pending the outcome of a prosecution for an alleged contravention of subsection (2.1) or (2.2).

Payment after sale.

11(2.7)

Where bulk motive fuel has been sold under subsection (2.6), the person from whom it has been seized may, at any time before entering a plea in a prosecution for an alleged contravention of subsection (2.1) or (2.2), agree to pay to the government double the tax payable under section 3, in which case

(b) the tax payable under section 3 shall be deemed to be fully paid and satisfied.

Disposition after prosecution.

11(2.8)

Where a prosecution for an alleged contravention of subsection (2.1) or (2.2) has been finally resolved, the proceeds from the sale referred to in subsection (2.6) and the accumulated interest shall

(b) if the accused has been acquitted, be paid to the accused.

Subsecs. 17(4.1) to (4.5) added.

5(3)

Section 17 of the Act is amended by adding thereto, immediately after subsection (4) thereof, the following subsections:

Who is a debtor.

17(4.1)

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment or estimate and

(i) has not appealed the assessment or estimate within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

17(4.2)

Where court action commenced.

17(4.3)

Where any of the enforcement procedures set out in subsections (5) to (14) and sections 17.1 and 17.2 have been used to recover moneys in the circumstances described in clause (4.1)(e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

17(4.4)

Order of restitution, etc.

17(4.5)

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 21 rep. and sub.

5(4)

Section 21 of the Act is repealed and the following section is substituted therefor:

INSPECTION, SEARCH AND SEIZURE

Right to inspect.

21(1)

(a) for the purpose of ascertaining whether the tax has been, or is being, paid, collected or remitted by any person, or the amount of the tax payable by any person; or

(b) to inspect or examine the books, records, documents, engines, machinery and premises of any person, for the purpose of ascertaining the quantities of motive fuel which

(i) were bought, used or sold by that person during any period in respect of which a return is required to be made under this Act or the regulations, or

(ii) are at that time being bought, used or sold by that person; or

(d) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act;

Right to take samples.

21(2)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may, without warrant, examine the fuel in the fuel tank, or the fuel container, or any part of the fuel system, of any motor vehicle or of any machine or apparatus to which subsection 3(7) does not apply, and may take a sample of that fuel.

Warrant to enter and seize.

21(3)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, quantity of motive fuel or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document, motive fuel or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

21(4)

Return of books, etc.

21(5)

Where any book, record, document, motive fuel or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(b) subject to subsection (6), return the original book, record or document, or the motive fuel or thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

21(6)

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

21(7)

The decision of the judge under subsection (6) is final and binding and there is no appeal therefrom.

Where extension rejected.

21(8)

Where the judge dismisses an application for an extension of time under subsection (6), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the motive fuel or thing, to the person from whom it was seized or by whom it was produced.

Sec. 15.1 of Oil and Natural Gas Tax Act added.

The Oil and Natural Gas Tax Act, being chapter 035 of the Revised Statutes, is amended by adding thereto, immediately after section 15 thereof, the following section:

Who is a debtor.

15.1(1)

For purposes of the enforcement procedures set out in sections 16 to 18 and section 20, a person shall be deemed to be a debtor of the government in one or more of the following circumstances :

(a) The person has received a demand for payment of tax under subsection 11(3).

(b) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(c) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(d) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

15.1(2)

The expression "debtor of the government" in subsection (1) includes the expression "person by whom the taxes are payable" and any similar expression contained in sections 16 to 18 and section 20.

Where court action commenced.

15.1(3)

Where any of the enforcement procedures set out in sections 16 to 18 and section 20 have been used to recover moneys in the circumstances described in clause (1)(d), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

15.1(4)

Where any of the enforcement procedures set out in sections 16 to 18 and section 20 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (5).

Order of restitution, etc.

15.1(5)

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Subsecs. 14(3.1) to (3.5) of Pari-Mutuel Tax Act added.

7(1)

Section 14 of The Pari-Mutuel Tax Act, being chapter 64 of the Statutes of Manitoba, 1974 (chapter P12 of the Continuing Consolidation of the Statutes of Manitoba) (in this section referred to as "the Act"), is amended by adding thereto, immediately after subsection (3) thereof, the following subsections :

Who is a debtor.

14(3.1)

For purposes of the enforcement procedures set out in subsections (4) to (8) and sections 15 to 17, a person shall be deemed to be a debtor of the government in one or more of the following circumstances :

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment and

(i) has not appealed the assessment within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

14(3.2)

The expression "debtor of the government" in subsection (3.1) includes the expression "person liable for the debt" and any similar expression contained in subsections (4) to (8) and sections 15 to 17.

Where court action commenced.

14(3.3)

Where any of the enforcement procedures set out in subsections (4) to (8) and sections 15 to 17 have been used to recover moneys in the circumstances described in clause (3.1)(e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

14(3.4)

Where any of the enforcement procedures set out in subsections (4) to (8) and sections 15 to 17 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (3.1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (3.5).

Order of restitution, etc.

14(3.5)

Where, upon hearing an application under subsection (3.4), the court is satisfied that the applicant owes no debt to the government, or owes a smaller debt than the government has alleged, the court may

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 20 rep. and sub.

7(2)

Section 20 of the Act is repealed and the following section is substituted therefor:

Right to inspect.

20(1)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may, at any reasonable time and without warrant, enter upon the business premises of any collector, or any premises where the officer or peace officer has reasonable and probable grounds to believe that business records of a collector are kept,

(a) for the purpose of ascertaining whether tax under this Act has been, or is being, paid, collected or remitted by any person, or the amount of tax payable by any person; or

(b) to inspect or examine the books, records, documents, record keeping devices and premises of the collector, for the purpose of ascertaining the number and amounts of bets placed and received during any period and the amount of tax to be remitted by the collector; or

(d) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act;

or to do 2 or more of the things mentioned in clauses (a) to (d); and the person shall, at that time, produce for inspection by the officer or peace officer such books, records and documents as the officer or peace officer may require.

Warrant to enter and seize.

20(2)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

20(3)

Return of books, etc.

20(4)

Where any book, record, document or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(b) subject to subsection (5), return the original book, record or document, or the thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

20(5)

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

20(6)

The decision of the judge under subsection (5) is final and binding and there is no appeal therefrom.

Where extension rejected.

20(7)

Where the judge dismisses an application for an extension of time under subsection (5), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the thing, to the person from whom it was seized or by whom it was produced.

Subsecs. 11(3.1) to (3.5) of Revenue Act, 1964 added.

8(1)

Section 11 of The Revenue Act, 1964, being chapter R140 of the Revised Statutes (in this section referred to as "the Act"), is amended by adding thereto, immediately after subsection (3) thereof, the following subsections:

Who is a debtor.

11(3.1)

For purposes of the enforcement procedures set out in subsections (4) to (8) and section 11.1, a person shall be deemed to be a debtor of the government in one or more of the following circumstances :

(a) The person has declared a tax liability on a return filed under this Part.

(b) The person has received an assessment or estimate and

(i) has not appealed the assessment or estimate within the time period required by this Part, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Part has finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Part.

Equivalent expressions.

11(3.2)

The expression "debtor of the government" in subsection (3.1) includes the expression "person liable for the debt" and any similar expression contained in subsections (4) to (8) an%section 11.1.

Where court action commenced.

11(3.3)

Where any of the enforcement procedures set out in subsections (4) to (8) and section 11.1 have been used to recover moneys in the circumstances described in clause (3.1) (e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment of the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

11(3.4)

Where any of the enforcement procedures set out in subsections (4) to (8) and section 11.1 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (3.1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (3.5).

Order of restitution, etc.

11(3.5)

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 13 rep. and sub.

8(2)

Section 13 of the Act is repealed and the following section is substituted therefor:

Right to inspect.

13(1)

(a) for the purpose of ascertaining whether tax has been, or is being, paid, collected or remitted by any person, or the amount of tax payable by any person; or

(b) to inspect or examine the books, records, documents, engines, machinery and premises of any person, for the purpose of ascertaining the quantities of taxable products which

(i) were bought, used or sold by that person during any period in respect of which a return is required to be made under this Part or the regulations, or

(ii) are at that time being bought, used or sold by that person; or

(d) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Part;

or to do 2 or more of the things mentioned in clauses (a) to (d); and the person shall, at that time, produce for inspection by the officer or peace officer such books, records, documents, containers and receptacles as the officer or peace officer may require, and any taxable products which the person possesses.

Warrant to enter and seize.

13(2)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Part or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

13(3)

Return of books, etc.

13(4)

Where any book, record, document or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

Extension by judge.

13(5)

(a) existing or anticipated court proceedings arising out of an alleged violation of this Part or the regulations; or

(b) a continuing investigation into a suspected violation of this Part or the regulations.

Decision final.

13(6)

The decision of the judge under subsection (5) is final and binding and there is no appeal therefrom.

Where extension rejected.

13(7)

Where the judge dismisses an application for an extension of time under subsection (5), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the thing, to the person from whom it was seized or by whom it was produced.

Subsecs. 13(5.2) to (5.6) of Retail Sales Tax Act added.

9(1)

Section 13 of The Retail Sales Tax Act, being chapter R150 of the Revised Statutes (in this section referred to as "the Act"), is amended by adding thereto, immediately after subsection (5.1) thereof, the following subsections:

Who is a debtor.

13(5.2)

For purposes of the enforcement procedures set out in subsections (6) to (12) and section 14, a person shall be deemed to be a debtor of the government in one or more of the following circumstances :

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment or estimate and

(i) has not appealed the assessment or estimate within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

13(5.3)

The expression "debtor of the government" in subsection (5.2) includes the expression "person liable for any debt due to Her Majesty in right of Manitoba under this Act" and any similar expression contained in subsections (6) to (12) and section 14.

Where court action commenced.

13(5.4)

Where any of the enforcement procedures set out in subsections (6) to (12) and section 14 have been used to recover moneys in the circumstances described in clause (5.2) (e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

13(5.5)

Where any of the enforcement procedures set out in subsections (6) to (12) and section 14 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (5.2), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (5.6).

Order of restitution, etc.

13(5.6)

Where, upon hearing an application under subsection (5.5), the court is satisfied that the applicant owes no debt to the government, or owes a smaller debt than the government has alleged, the court may

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Subsec. 17(1) rep. and sub.

9(2)

Subsection 17(1) of the Act is repealed and the following subsection is substituted therefor:

Right to inspect.

17(1)

(a) for the purpose of ascertaining whether tax has been, or is being, paid, collected or remitted by any person, or the amount of tax payable by any person; or

(b) to inspect, examine or audit the books, records, documents, stock and premises of any person to determine whether this Act or the regulations are being or have been complied with; or

(i) were bought, used or sold by that person during any period in respect of which a return is required to be made under this Act or the regulations, or

(ii) are at that time being bought, used or sold by that person; or

(d) to ascertain whether the person possesses, or possessed, tangible personal property in respect of which tax is payable; or

(e) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act;

or to do 2 or more of the things mentioned in clauses (a) to (e); and the person shall, at that time, produce for inspection by the officer or peace officer such books, records and documents as the officer or peace officer may require, and any tangible personal property which the person possesses.

Subsec. 17(2) rep.

9(3)

Subsection 17(2) of the Act is repealed.

Subsec. 17(4) rep. and sub.

9(4)

Subsection 17(4) of the Act is repealed and the following subsection is substituted therefor:

Warrant to enter and seize.

17(4)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document or any tangible personal property which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document or tangible personal property, and to seize and retain it for production in any court proceedings.

Subsec. 17(7) rep. and sub.

9(5)

Subsection 17(7) of the Act is repealed and the following subsections are substituted therefor:

Copies as evidence.

17(7)

Where any book, record or document has been seized, inspected, examined, audited or produced in accordance with this section, the person by whom it has been seized, inspected, examined or audited, or to whom it has been produced, or any officer employed under the minister, may make or cause to be made 1 or more copies thereof; and a document purporting to be certified by a person authorized by the minister for the purpose to be a copy made pursuant to the subsection, is admissible in evidence and has the same probative force in any court or inquiry as the original book, record or document would have had if it had been proven in the ordinary way.

Return of books, etc.

17(8)

Where any book, record, document or tangible personal property has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(b) subject to subsection (9), return the original book, record or document, or the tangible personal property, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

17(9)

Any person authorized by the minister for the purpose may apply to a judge of the Queen's Bench for an extension of the 180 day period referred to in clause (8)(b), and upon hearing the application the judge may dismiss the application or may grant an extension for such time and subject to such conditions as the judge sees fit, if the extension is reasonable and necessary for the purposes of

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

17(10)

The decision of the judge under subsection (9) is final and binding and there is no appeal therefrom.

Where extension rejected.

17(11)

Where the judge dismisses an application for an extension of time under subsection (9), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the tangible personal property, to the person from whom it was seized or by whom it was produced.

Subsec. 9(2.4) of Tobacco Tax Act am.

10(1)

Subsection 9(2.4) of The Tobacco Tax Act, being chapter T80 of the Revised Statutes (in this section referred to as "the Act"), is amended by adding thereto, immediately after the word "payment" in the 3rd line thereof, the words and figure "within 7 days of the seizure".

Subsec. 9(2.5) rep. and sub.

10(2)

Subsection 9(2.5) of the Act is repealed and the following subsections are substituted therefor:

Sale of seized tobacco.

9(2.5)

Where the person from whom tobacco products have been seized under this section fails to secure their release in accordance with subsection (2.4), the minister shall cause the tobacco products to be sold and the proceeds held, with interest to be paid thereon at a rate fixed from time to time by the Lieutenant Governor in Council, pending the outcome of a prosecution for an alleged contravention of subsection (2) or (2.1).

Payment after sale.

9(2.6)

Where tobacco products have been sold under subsection (2.5), the person from whom they have been seized may, at any time before entering a plea in a prosecution for an alleged contravention of subsection (2) or (2.1), agree to pay to the government double the tax payable under subsection 3(1), in which case

(b) the tax payable under subsection 3(1) shall be deemed to be fully paid and satisfied.

Disposition after prosecution.

9(2.7)

Where a prosecution for an alleged contravention of subsection (2) or (2.1) has been finally resolved, the proceeds from the sale referred to in subsection (2.5) and the accumulated interest shall

(a) if the accused has been convicted, be applied firstly, towards the amounts payable under subsection 23(1) or 23(1.1), as the case may be, and secondly, towards the expenses of the sale, with the surplus, if any, to be paid to the accused; or

(b) if the accused has been acquitted, be paid to the accused.

Subsecs. 14(4.2) to (4.6) added.

10(3)

Section 14 of the Act is amended by adding thereto, immediately after subsection (4.1) thereof, the following subsections:

Who is a debtor.

14(4.2)

For purposes of the enforcement procedures set out in subsections (5) to (9) and sections 14.1 to 14.3, a person shall be deemed to be a debtor of the government in one or more of the following circumstances:

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment or estimate and

(i) has not appealed the assessment or estimate within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

14(4.3)

The expression "debtor of the government" in subsection (4.2) includes the expression "person liable for the debt" and any similar expression contained in subsections (5) to (9) and sections 14.1 to 14.3.

Where court action commenced.

14(4.4)

Where any of the enforcement procedures set out in subsections (5) to (9) and sections 14.1 to 14.3 have been used to recover moneys in the circumstances described in clause (4.2) (e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

14(4.5)

Where any of the enforcement procedures set out in subsections (5) to (9) and sections 14.1 to 14.3 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (4.2), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (4.6).

Order of restitution, etc.

14(4.6)

Where, upon hearing an application under subsection (4.5), the court is satisfied that the applicant owes no debt to the government, or owes a smaller debt than the government has alleged, the court may

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Sec. 17 rep. and sub.

10(4)

Section 17 of the Act is repealed and the following section is substituted therefor:

INSPECTION, SEARCH AND SEIZURE

Right to inspect.

17(1)

(a) for the purpose of ascertaining whether the tax has been, or is being, paid, collected or remitted by any person, or the amount of the tax payable by any person; or

(b) to inspect or examine the books, records, documents, and premises of any person, for the purpose of ascertaining the quantities of tobacco which

(i) were bought, used or sold by that person during any period in respect of which a return is required to be made under this Act or the regulations, or

(ii) are at that time being bought, used or sold by that person; or

(d) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act;

Warrant to enter and seize.

17(2)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, quantity of tobacco or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document, tobacco or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

17(3)

Return of books, etc.

17(4)

Where any book, record, document, tobacco or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(b) subject to subsection (5), return the original book, record or document, or the tobacco or thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

17(5)

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

17(6)

The decision of the judge under subsection (5) is final and binding and there is no appeal therefrom.

Where extension rejected.

17(7)

Where the judge dismisses an application for an extension of time under subsection (5), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the tobacco or thing, to the person from whom it was seized or by whom it was produced.

PART II

Subsec. 73(2) of Consumer Protection Act rep. and sub.

11(1)

Subsection 73(2) of The Consumer Protection Act, being chapter C200 of the Revised Statutes (in this section referred to as "the Act"), is repealed and the following subsection is substituted therefor:

Access to documents.

73(2)

For the purpose of investigating a specific complaint under this Act, the director or any person authorized by the director for the purpose, shall have access during normal business hours to

(a) the business premises of any person carrying on business to which this Act applies, where there are reasonable and probable grounds to believe that those premises contain specific documents, correspondence and records relevant to the complaint; and

(b) the specific documents, correspondence and records in those premises which are relevant to the complaint;

and the director or person may make copies of, or take extracts from, the documents, correspondence and records.

Subsecs. 73(5) and (6) rep. and sub.

11(2)

Subsections 73(5) and (6) of the Act are repealed and the following subsections are substituted therefor:

Authority for access.

73(5)

Where a person refuses to grant access to business premises or refuses to produce documents, correspondence or records for purposes of subsection (2), the director or any person authorized by the director for the purpose may apply to a justice for an order

(a) granting the director or person access to the business premises;

(b) granting the director or person access to specific documents, correspondence and records in those premises which are relevant to the complaint; and

(c) authorizing the director or person to make copies of, or take extracts from, the documents, correspondence and records.

Where order may be issued.

73(6)

A justice may, on an ex parte application where necessary, issue the order referred to in subsection (5) if the justice is satisfied that

(a) there are reasonable and probable grounds to believe that the business premises in question contain specific documents, correspondence or records relevant to the complaint; and

(b) the authority for access is reasonable and necessary for purposes of investigating the complaint.

Subsec. 6(2) of Hearing Aid Act rep. and sub.

12(1)

Subsection 6(2) of The Hearing Aid Act, being chapter 22 of the Statutes of Manitoba, 1971 (chapter H38 of the Continuing Consolidation of the Statutes of Manitoba) (in this section referred to as "the Act"), is repealed and the following subsection is substituted therefor:

Access to documents.

6(2)

For the purpose of investigating a specific complaint under this Act, the director or any person authorized by the director for the purpose, shall have access during normal business hours to

(b) the specific documents, correspondence and records in those premises which are relevant to the complaint;

and the director or person may make copies of, or take extracts from, the documents, correspondence and records.

Subsecs. 6(5) and (6) rep. and sub.

12(2)

Subsections 6(5) and (6) of the Act are repealed and the following subsections are substituted therefor:

Authority for access.

6(5)

(a) granting the director or person access to the business premises;

(b) granting the director or person access to specific documents, correspondence and records in those premises which are relevant to the complaint; and

(c) authorizing the director or person to make copies of, or take extracts from, the documents, correspondence and records.

Where order may be issued.

6(6)

A justice may, on an ex parte application where necessary, issue the order referred to in subsection (5) if the justice is satisfied that

(a) there are reasonable and probable grounds to believe that the business premises in question contain specific documents, correspondence or records relevant to the complaint; and

(b) the authority for access is reasonable and necessary for purposes of investigating the complaint.

Subsec. 23(2) of Human Rights Act rep. and sub.

Subsection 23(2) of The Human Rights Act, being chapter 65 of the Statutes of Manitoba, 1974 (chapter H175 of the Continuing Consolidation of the Statutes of Manitoba), is repealed and the following subsections are substituted therefor:

Authority for access.

23(2)

Where a person refuses to grant access to any land, residence or business premises or refuses to produce documents, correspondence or records for purposes of subsection (2), the executive director or a board of adjudication may apply to a justice for an order

(a) granting the executive director or board of adjudication access to the land, residence or business premises; or

(b) granting the executive director or board of adjudication access to specific documents, correspondence and records therein which are relevant to the complaint; or

(c) authorizing the executive director or board of adjudication to make copies of, or take extracts from, the documents, correspondence and records;

or to do 2 or more of those things.

Where order may be issued.

23(2.1)

A justice may, on an ex parte application where necessary, issue the order referred to in subsection (2) if the justice is satisfied that

(a) there are reasonable and probable grounds to believe that access to the land, residence or business premises will assist in the investigation of the complaint; and

(b) the authority for access is reasonable and necessary for purposes of investigating the complaint.

Sec. 12.1 of Insurance Corporations Tax Act added.

The Insurance Corporations Tax Act, being chapter I50 of the Revised Statutes, is amended by adding thereto, immediately after section 12 thereof, the following section:

Who is a debtor.

12.1(1)

For purposes of the enforcement procedures set out in sections 13 to 15, a person shall be deemed to be a debtor of the government in one or more of the following circumstances:

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(c) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(d) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

12.1(2)

The expression "debtor of the government" in subsection (1) includes the expression "insurer or person liable for the debt" and any similar expression contained in sections 13 to 15.

Where court action commenced.

12.1(3)

Where any of the enforcement procedures set out in sections 13 to 15 have been used to recover moneys in the circumstances described in clause (1) (d), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

12.1(4)

Where any of the enforcement procedures set out in sections 13 to 15 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (1), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (5).

Order of restitution, etc.

12.1(5)

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Subsec. 85(4) of Landlord and Tenant Act rep. and sub.

15(1)

Subsection 85(4) of The Landlord and Tenant Act, being chapter L70 of the Revised Statutes (in this section referred to as "the Act"), is repealed and the following subsection is substituted therefor:

Access to premises and documents.

85(4)

For the purpose of investigating a specific complaint under this Act, the rentalsman or any person authorized by the rentalsman for the purpose, shall have access at any reasonable time to

(a) residential premises to which this Act applies, where there are reasonable and probable grounds to believe that access to those premises will assist in the investigation of the complaint; and

(b) specific documents, correspondence and records in those premises which are relevant to the complaint;

and the rentalsman or person may make copies of, or take extracts from, the documents, correspondence and records.

Subsecs. 85(7) and (8) rep. and sub.

15(2)

Subsections 85(7) and (8) of the Act are repealed and the following subsections are substituted therefor:

Authority for access.

85(7)

Where a person refuses to grant access to residential premises or refuses to produce documents, correspondence or records for purposes of subsection (4), the rentalsman or any person authorized by the rentalsman for the purpose may apply to a justice for an order

(a) granting the rentalsman or person access to the residential premises; or

(b) granting the rentalsman or person access to specific documents, correspondence and records in those premises which are relevant to the complaint; or

(c) authorizing the rentalsman or person to make copies of, or take extracts from, the documents, correspondence and records;

or to do 2 or more of those things.

Where order may be issued.

85(8)

A justice may, on an ex parte application where necessary, issue the order referred to in subsection (7) if the justice is satisfied that

(a) there are reasonable and probable grounds to believe that access to the residential premises in question will assist in the investigation of the complaint; and

(b) the authority for access is reasonable and necessary for purposes of investigating the complaint.

Subsec. 109.1(9) of Liquor Control Act am.

16(1)

Subsection 109.1(9) of The Liquor Control Act, being chapter L160 of the Revised Statutes (in this section referred to as "the Act"), is amended by striking out the figures "148" therein.

Sec. 148 rep.

16(2)

Section 148 of the Act is repealed.

Secs. 217 to 219 rep.

16(3)

Sections 217 to 219 of the Act are repealed.

Sec. 221 am.

16(4)

Section 221 of the Act is amended

(a) by adding the word "and" after the figures "215" in the 1st line thereof; and

(b) by striking out the figures and word "218 and 219" in the 2nd line thereof.

Secs. 228 and 229 rep.

16(5)

Sections 228 and 229 of the Act are repealed.

Subsec. 241(3) rep. and sub.

16(6)

Subsection 241(3) of the Act is repealed and the following subsection is substituted therefor:

Information.

241(3)

A constable or inspector shall set out in any information the reason or grounds for suspecting or believing an offence to have been committed.

Subsec. 243(2) rep. and sub.

16(7)

Subsection 243(2) of the Act is repealed and the following subsection is substituted therefor:

Seizure of liquor.

243(2)

Any constable or inspector acting in the course or scope of duty who finds liquor which the constable or inspector believes, on reasonable and probable grounds, is had or kept in violation of any provision of this Act, may seize the liquor and the packages in which it is kept and bring them before a justice to be dealt with according to law.

Secs. 244 to 248 rep. and sub.

16(8)

Sections 244 to 248 of the Act are repealed and the following sections are substituted therefor:

Warrant to enter and seize.

244

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) liquor is being, or has been, unlawfully had or kept, or had or kept for an unlawful purpose; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, quantity of liquor or other thing which affords evidence of a violation referred to in clause (a);

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any person named therein, or any constable or inspector, to enter and search the building, receptacle, vehicle, or place for the book, record, document, liquor or thing and to seize and bring it before a justice to be dealt with according to law.

Incidental discovery.

245

Where a constable or inspector, in making or attempting to make any search and seizure authorized under section 244, finds

(a) any liquor which he or she believes, on reasonable and probable grounds, is unlawfully had or kept, or had or kept for an unlawful purpose; or

(b) any book, record, document or other thing which he or she believes, on reasonable and probable grounds, will afford evidence of a violation of this Act or the regulations;

the constable or inspector may seize the liquor and the packages in which it is kept, or the book, record, document or other thing, and bring it or them before a justice to be dealt with according to law.

Forfeiture upon conviction.

246(1)

Where any person is convicted for unlawfully keeping liquor for sale, or for unlawfully having or keeping liquor, or for unlawfully purchasing liquor, the judge or justice making the conviction may order, at the time of the conviction or subsequently, that any liquor which has been seized under this Act and the packages in which the liquor is kept, or any part thereof, be forfeited to Her Majesty in right of Manitoba.

Forfeiture of seized liquor.

246(2)

Where liquor has been seized under this Act and subsequently a person is charged with an offence under an Act of Parliament or under an Act of the Legislature, if the judge or justice before whom proceedings on the charge are brought is satisfied

(a) from evidence adduced in the matter; or

(b) where no evidence is adduced because the accused has entered a plea of guilty to the charge, from information submitted to the court;

that the liquor was had and kept in a manner not authorized by this Act, the judge or justice may order, at the time of the proceedings on the charge or subsequently, that the liquor and the packages in which it is kept, or any part thereof, be forfeited to Her Majesty in right of Manitoba.

Sec. 252 rep.

16(9)

Section 252 of the Act is repealed.

Sec. 253 am.

16(10)

Section 253 of the Act is amended by striking out the words "and the vehicle, if any, ordered or so otherwise forfeited" in the 5th line thereof.

Sec. 18 of Newspapers Act rep. and sub.

Section 18 of The Newspapers Act, being chapter N90 of the Revised Statutes, is repealed and the following section is substituted therefor:

Warrant to enter and seize.

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any peace officer or other person named therein to enter and search the building, receptacle, vehicle, or place for the book, record, document or thing, and to seize and bring it before a justice to be dealt with according to law.

Subsec. 17(2) of Personal Investigations Act rep. and sub.

18(1)

Subsection 17(2) of The Personal Investigations Act, being chapter 23 of the Statutes of Manitoba, 1971 (chapter P33 of the Continuing Consolidation of the Statutes of Manitoba) (in this section referred to as "the Act"), is repealed and the following subsection is substituted therefor:

Access to documents.

17(2)

For the purpose of investigating a specific complaint under this Act, the director or any person authorized by the director for the purpose, shall have access during normal business hours to

(b) the specific documents, correspondence and records in those premises which are relevant to the complaint;

and the director or person may make copies of, or take extracts from, the documents, correspondence and records.

Subsecs. 17(5) and (6) rep. and sub.

18(2)

Subsections 17(5) and (6) of the Act are repealed and the following subsections are substituted therefor:

Authority for access.

17(5)

(a) granting the director or person access to the business premises;

(b) granting the director or person access to specific documents, correspondence and records in those premises which are relevant to the complaint; and

(c) authorizing the director or person to make copies of, or take extracts from, the documents, correspondence and records.

Where order may be issued.

17(6)

A justice may, on an ex parte application where necessary, issue the order referred to in subsection (5) if the justice is satisfied that

(a) there are reasonable and probable grounds to believe that the business premises in question contain specific documents, correspondence or records relevant to the complaint; and

(b) the authority for access is reasonable and necessary for purposes of investigating the complaint.

Subsec. 10(2) of Prescription Drugs Cost Assistance Act am.

Subsection 10(2) of The Prescription Drugs Cost Assistance Act, being chapter 27 of the Statutes of Manitoba, 1973 (chapter P115 of the Continuing Consolidation of the Statutes of Manitoba), is amended

(a) by striking out the words "a judge of a County Court" in the 5th line thereof and substituting therefor the words "a justice"; and

(b) by striking out the words "the judge, if he is satisfied upon evidence submitted to him" in the 8th and 9th lines thereof and substituting therefor the words "the justice, if satisfied upon the evidence submitted".

Section 22 of Private Investigators and Security Guards Act rep. and sub.

Section 22 of The Private Investigators and Security Guards Act, being chapter 55 of the Statutes of Manitoba, 1970 (chapter P132 of the Continuing Consolidation of the Statutes of Manitoba), is repealed and the following section is substituted therefor:

Investigation of complaints.

22(1)

The registrar, or any person authorized by the registrar, may receive and investigate complaints respecting the business of any person carrying on the business of providing private investigators or security guards.

Access to documents.

22(2)

For the purpose of investigating a specific complaint under subsection (1), the registrar or any person authorized by the registrar for the purpose, shall have access during normal business hours to

(a) the business premises of any person carrying on the business of providing private investigators or security guards, where there are reasonable and probable grounds to believe that those premises contain specific documents, correspondence and records relevant to the complaint; and

(b) the specific documents, correspondence and records in those premises which are relevant to the complaint;

and the registrar or person may make copies of, or take extracts from, the documents, correspondence and records.

Authority for access.

22(3)

Where a person refuses to grant access to business premises or refuses to produce documents, correspondence or records for purposes of subsection (2), the registrar or any person authorized by the registrar for the purpose may apply to a justice for an order

(a) granting the registrar or person access to the business premises;

(b) granting the registrar or person access to specific documents, correspondence and records in those premises which are relevant to the complaint; and

(c) authorizing the registrar or person to make copies of, or take extracts from, the documents, correspondence and records.

Where order may be issued.

22(4)

A justice may, on an ex parte application where necessary, issue the order referred to in subsection (3) if the justice is satisfied that

(a) there are reasonable and probable grounds to believe that the business premises in question contain specific documents, correspondence or records relevant to the complaint; and

(b) the authority for access is reasonable and necessary for purposes of investigating the complaint.

Subsec. 5(3) of Residential Rent Regulation Act rep. and sub.

21(1)

Subsection 5(3) of The Residential Rent Regulation Act, being chapter 16 of the Statutes of Manitoba, 1982 (chapter R84 of the Continuing Consolidation of the Statutes of Manitoba) (in this section referred to as "the Act"), is repealed and the following subsection is substituted therefor:

Order for delivery of documents, etc.

5(3)

(a) requiring a landlord or tenant to deliver to the director, rent regulation officer or panel, any document, correspondence or record of the landlord or tenant respecting residential premises to which this Act applies; and

(b) authorizing the director or any person authorized by the director for the purpose, or the rent regulation officer, or the panel or any person authorized by the panel for the purpose, to make copies thereof or take extracts therefrom;

and the justice, if satisfied that it is reasonable and necessary for the administration of this Act to grant such an order, may grant the order.

Sec. 6 rep. and sub.

21(2)

Section 6 of the Act is repealed and the following section is substituted therefor :

Authority for access.

The director or any person authorized by the director for the purpose, or a rent regulation officer, or a panel or any person authorized by a panel for the purpose, may apply to a justice for an order requiring the landlord and any occupant or custodian of residential premises to which an application, objection, appeal, proceeding or investigation under this Act relates, or of the building or property in or on which the residential premises are situated, to permit the director, rent regulation officer, panel or person, as the case may be, to enter the residential premises, building or property for the purpose of conducting an inspection or taking measurements or pictures, and the justice, if satisfied that it is reasonable and necessary for the administration of this Act to grant such an order, may grant the order.

Commencement of Act.

This Act comes into force on the day it receives the royal assent.