C.C.S.M. c. H24

The Health and Post Secondary Education Tax Levy Act

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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1.1	(1)	[Repealed]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	(5)	[Repealed]
	(5.1)	[Repealed]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	(6)	[Repealed]
	(7)	[Repealed]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	(1) to (3.1)	[Repealed]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	(3.2) to (3.9)	[Repealed]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	(3.10.1)	[Repealed]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	(3.13)	[Repealed]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	(4)	[Repealed]
3.1		[Repealed]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 $3,500,000 or less
	(3)	Remuneration is more than $3,500,000
3.3		[Repealed]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	(2) and (2.1)	[Repealed]
	(2.2) to (2.4)	[Repealed]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	(2.5)	[Repealed]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	(4) and (5)	[Repealed]
6		[Repealed]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	(2)	[Repealed]
8 to 37		[Repealed]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39		[Repealed]
40		[Repealed]