S.M. 1987-88, c. 51

The Oil and Gas Production Tax Act

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Table of Contents

INTERPRETATION
1		Definitions.
	(2)	Related persons.
OIL AND GAS PRODUCTION TAXES
2		Tax on oil.
3		Tax on gas.
4		Calculation and payment.
5		Time of payment.
6		By whom to be paid.
	(2)	Special operator.
	(3)	Direct payment.
	(4)	Operator to provide information.
7		Operator to collect and pay to minister.
	(2)	Deduction.
	(3)	Deemed receipt.
	(4)	Taxpayer to pay.
	(5)	Deemed Trust.
	(6)	Payment on demand.
8		Limitation on deductions.
9		Books and records to be available.
10		Returns.
	(2)	Demand for return.
ADMINISTRATION AND ENFORCEMENT
11		Powers of minister.
12		Failure to file return.
13		Requirement of additional information.
	(2)	Failure to supply information.
14		Other possible penalties.
15		Offence-non-delivery.
	(2)	Offence-false statement
	(3)	Wilful evasion.
	(4)	Corporate officers.
16		Who is a debtor.
	(2)	Where court action commenced.
	(3)	Application by alleged debtor.
	(4)	Order of restitution, etc.
17		Taxes a debt, and a lien and charge.
	(2)	Exercise of power to recover debt.
	(3)	Lien and charge in case of insolvency.
	(4)	Demand on person indebted to owner.
	(5)	Discharge of liability to debtor.
	(6)	Liability to pay under demand;
	(7)	Personal service.
	(8)	Service of demand in business name.
	(9)	Service Of demand on partnership.
18		Injunction or other relief.
19		Certification of tax.
	(2)	Registration and effect of certificate.
	(3)	Costs.
	(4)	Warrant against personal property.
	(5)	Sale of goods by auction.
	(6)	Notice of sale.
	(7)	Disposal of surplus.
	(8)	Demand for payment if debtor is leaving Manitoba.
	(9)	Seizure of goods upon non-payment.
	(10)	Certificate to authorize seizure.
20		Regulations.
	(2)	Retroactive.
	(3)	Classes.
21		Fair market value.
	(2)	Appeal.
TRANSITIONAL AND REPEAL
25		C.C.S.M.
26		Commencement.
	(2)	Retroactive effect.
	(3)	Repeal.