C.C.S.M. c. H24
The Health and Post Secondary Education Tax Levy Act
1 | Definitions | |
1.1 | (1) | Repealed |
(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(5) | Repealed | |
(5.1) | Repealed | |
(5.2) | Director may allocate exemption or notch reduction | |
(5.3) | Allocation of profits or losses | |
(6) | Repealed | |
(7) | Repealed | |
(8) | Relief for corporate partnerships | |
(1) to (3.1) | Repealed | |
(3.1.1) | Imposition of tax after 1998 | |
(3.2) to (3.9) | Repealed | |
(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(3.13) | Repealed | |
(3.14) | Notch provision | |
(3.15) | Proration for part-year employers | |
(4) | Repealed | |
3.1 | Repealed | |
3.2 | (1) | Definitions |
(2) | Remuneration is $2,500,000 or less | |
(3) | Remuneration is more than $2,500,000 | |
3.3 | Repealed | |
4 | Ceasing to have permanent establishment in Manitoba | |
5 | (1) | Remittance of tax and returns |
(2) and (2.1) | Repealed | |
(2.2) to (2.4) | Repealed | |
(2.4.1) | Declaration of remuneration | |
(2.5) | Repealed | |
(2.6) | Annual reporting for associated employers | |
(3) | Copy of employer summaries | |
(4) and (5) | Repealed | |
6 | Repealed | |
7 | (1) | Annual reporting for non-associated employer |
(2) | Repealed | |
8 to 37 | Repealed | |
38 | (1) | Regulations |
(2) | Effective date | |
39 | Repealed | |
40 | Repealed |