C.C.S.M. c. H24

The Health and Post Secondary Education Tax Levy Act

Back to the Act

1	Definitions
1.1(1)
(2)	Meaning of "associated"
(3)	Meaning of "related"
1.2	Administration and enforcement
2(1)	Subsidiary's place of business
(2)	Where a person has permanent establishments
(3)	Associated corporations
(4)	Corporate partnerships
(4.1)	Two or more partnerships
(5)
(5.1)
(5.2)	Director may allocate exemption or notch reduction
(5.3)	Allocation of profits or losses
(6)
(7)
(8)	Relief for corporate partnerships
(1) to (3.1)
(3.1.1)	Imposition of tax after 1998
(3.2) to (3.9)
(3.10)	Proration of tax exemption and notch provision
(3.10.1)	Transitional
(3.11)	Corporations associated at different times
(3.12)	Exemption
(3.13)
(3.14)	Notch provision
(3.15)	Proration for part-year employers
(4)
3.1
3.2(1)	Commercial truck exemption
(2)	"Interjurisdictional trip" defined
3.3
4	Ceasing to have permanent establishment in Manitoba
5(1)	Remittance of tax and returns
(2) and (2.1)
(2.2) to (2.4)
(2.4.1)	Declaration of remuneration
(2.5)
(2.6)	Annual reporting for associated employers
(3)	Copy of employer summaries
(4) and (5)
6
7(1)	Annual reporting for non-associated employer
(2)
8 to 37
38(1)	Regulations
(2)	Effective date
39
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