C.C.S.M. c. H24
The Health and Post Secondary Education Tax Levy Act
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| EDUCATION TAX LEVY ACT
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| 1
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| Definitions
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| 1.1
| (1)
| Repealed
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| (2)
| Meaning of "associated"
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| (3)
| Meaning of "related"
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| 1.2
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| Administration and enforcement
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| 2
| (1)
| Subsidiary's place of business
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| (2)
| Where a person has permanent establishments
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| (3)
| Associated corporations
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| (4)
| Corporate partnerships
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| (4.1)
| Two or more partnerships
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| (5)
| Repealed
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| (5.1)
| Repealed
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| (5.2)
| Director may allocate exemption or notch reduction
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| (5.3)
| Allocation of profits or losses
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| (6)
| Repealed
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| (7)
| Repealed
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| (8)
| Relief for corporate partnerships
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| (1) to (3.1)
| Repealed
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| (3.1.1)
| Imposition of tax
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| (3.2) to (3.9)
| Repealed
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| (3.10)
| Proration of tax exemption and notch provision
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| (3.10.1)
| Repealed
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| (3.11)
| Corporations associated at different times
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| (3.12)
| Exemption
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| (3.13)
| Repealed
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| (3.14)
| Notch provision
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| (3.15)
| Proration for part-year employers
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| (3.16)
| Proration of exemption and notch provision (corporation ceasing to be associated)
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| (3.17)
| Becoming or ceasing to be associated
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| (4)
| Repealed
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| 3.1
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| Repealed
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| 3.2
| (1)
| Definitions
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|
| (2)
| Remuneration is $2,500,000 or less
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|
| (3)
| Remuneration is more than $2,500,000
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| 3.3
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| Repealed
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| 4
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| Ceasing to have permanent establishment in Manitoba
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| 5
| (1)
| Remittance of tax and returns
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| (2) and (2.1)
| Repealed
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| (2.2) to (2.4)
| Repealed
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|
| (2.4.1)
| Declaration of remuneration
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| (2.5)
| Repealed
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| (2.6)
| Annual reporting for associated employers
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| (3)
| Copy of employer summaries
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| (4) and (5)
| Repealed
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| 6
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| Repealed
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| 7
| (1)
| Annual reporting for non-associated employer
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| (2)
| Repealed
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| 8 to 37
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| Repealed
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| 38
| (1)
| Regulations
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|
| (2)
| Effective date
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| 39
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| Repealed
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| 40
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| Repealed
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