C.C.S.M. c. H24
The Health and Post Secondary Education Tax Levy Act
Table of Contents
1 | Definitions | |
1.1 | (1) | [Repealed] |
(2) | Meaning of "associated" | |
(3) | Meaning of "related" | |
1.2 | Administration and enforcement | |
2 | 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(5) | [Repealed] | |
(5.1) | [Repealed] | |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(6) | [Repealed] | |
(7) | [Repealed] | |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(1) to (3.1) | [Repealed] | |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 | |
(3.2) to (3.9) | [Repealed] | |
(3.10) | Proration of tax exemption and notch provision | |
(3.10.1) | [Repealed] | |
(3.11) | Corporations associated at different times | |
(3.12) | Exemption | |
(3.13) | [Repealed] | |
(3.14) | Notch provision | |
(3.15) | Proration for part-year employers | |
(3.16) | Proration of exemption and notch provision (corporation ceasing to be associated) | |
(3.17) | Becoming or ceasing to be associated | |
(4) | [Repealed] | |
3.1 | [Repealed] | |
3.2 | Definitions | |
(2) | Remuneration is $3,000,000 or less | |
(3) | Remuneration is more than $3,000,000 | |
3.3 | [Repealed] | |
4 | Ceasing to have permanent establishment in Manitoba | |
5 | 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(2) and (2.1) | [Repealed] | |
(2.2) to (2.4) | [Repealed] | |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(2.5) | [Repealed] | |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(4) and (5) | [Repealed] | |
6 | [Repealed] | |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 | Annual reporting for non-associated employer | |
(2) | [Repealed] | |
8 to 37 | [Repealed] | |
38 | Regulations | |
(2) | Effective date | |
39 | [Repealed] | |
40 | [Repealed] |