C.C.S.M. c. I10
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| 1
| (1)
| Definitions
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| (1.1) and (1.2)
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| (2)
| "Last day of the taxation year"
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| (3)
| Tax payable
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| (4)
| Definitions under federal Act
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| (5)
| Interpretation generally
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| (6)
| Modification of federal provisions
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| TABLE
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| (7)
| Negative amounts
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| 1.1
| (1)
| "Federal application rule" defined
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| (2)
| Application of federal Act and regulations
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| 2
| (1)
| Compound interest
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| (2)
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| PART I
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| INCOME TAX
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| DIVISION I
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| LIABILITY FOR TAX
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| 3
| (1)
| Individuals liable to pay tax
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| (2)
| Corporations liable to pay tax
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| (3)
| Exemptions
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| (4) to (6)
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| DIVISION II
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| COMPUTATION OF TAX
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| INDIVIDUAL INCOME TAX
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| Rules for Computing Tax
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| 4
| (1)
| Rules for computing individual's tax payable
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|
| (2)
| "Manitoba percentage" defined
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| Basic Tax Payable — 2001 and Later Years
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| 4.1
| (1)
| Basic tax payable — 2001 taxation year
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| (2)
| Basic tax payable — 2002 taxation year
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| (2.1)
| Basic tax payable — 2003 taxation year
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| (2.2)
| Basic tax payable — 2004 and 2005 taxation years
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| (2.3)
| Basic tax payable — 2006 taxation year
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| (2.4)
| Basic tax payable — 2007 taxation year
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| (2.5)
| Basic tax payable — 2008 taxation year
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| (2.6)
| Basic tax payable — 2009 and subsequent taxation years
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| (3)
| Basic tax payable by inter vivos trust
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| 4.2
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| Tax on Lump Sums
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| 4.3
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| Tax on lump sums
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| Additional Taxes
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| 4.4
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| Tax on split income
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| 4.5
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| Additional minimum tax
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| Non-Refundable Tax Credits
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| 4.6
| (1)
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| (2)
| Non-refundable credits for 2001 and following
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| (3)
| Basic personal amount
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| (4)
| Age amount
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| (5)
| Claim re spouse or common-law partner
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| (6)
| Eligible dependant amount
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| (7)
| Infirm dependant amounts
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| (8)
| Caregiver amount
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| (9)
| Pension contributions and EI premiums
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| (10)
| Pension income amount
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| (10.1)
| Adoption costs
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| (10.2)
| Children's fitness tax credit
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| (10.3)
| Increased age limit for child with disability
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| (10.4)
| Additional fitness credit for child with disability
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| (11)
| Disability amount
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| (12)
| Dependant disability amount
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| (13)
| Unused tuition and education amount
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| (14)
| Tuition and education amount
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| (14.1)
| Transfer of tuition and education amount
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| (15)
| Tuition and education amounts transferred from child
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| (15.1) and (15.2)
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| (16)
| Amounts transferred from spouse or common-law partner
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| (16.1)
| Family tax benefit
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| (16.2)
| Limitation
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| (17)
| Medical expense amount
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| (18)
| Donations tax credit
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| (19)
| Interest on student loan
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| (20)
| Limitations and interpretation
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| 4.7
| (1)
| Dividend tax credit
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| (2)
| Ordering
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| 4.8
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| Overseas employment tax credit
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| 4.9
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| Minimum tax carry-over
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| 4.9.1
| (1)
| Graduate's tuition fee income tax rebate
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| (2)
| Definitions
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| (3)
| Application to deceased graduate
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| (4)
| One claim per calendar year
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| Tax Reduction
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| 4.10
| (1)
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| (2)
| Family tax reduction — 2001 to 2007 taxation years
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| (3)
| Limitation
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| (4)
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| Political Contribution Credit
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| 4.11
| (1)
| Political contribution credit — 2002 to 2004
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| (1.1)
| Political contribution credit — 2005 and subsequent taxation years
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| (2)
| Determination of amount contributed
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| (3)
| Interpretation
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| Foreign Tax Credit
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| 4.12
| (1)
| Foreign tax credit
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| (2)
| Interpretation
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| Mutual Fund Trusts
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| 4.13
| (1)
| Mutual fund trust capital gains refund
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| (2)
| Manitoba refundable capital gains tax on hand
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| (3)
| Applying refund to other liability
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| General
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| 4.14
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| 4.15
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| Bankruptcy
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| 4.16
| (1)
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| (2)
| Application of overpayment
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| Refundable Tax Credits
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| 5
| (1)
| Refundable tax credits
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| (2)
| Limited credits for recipients of social assistance
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| (3)
| Regulations
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| (4)
| No credit if return not filed
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| 5.1
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| Refundable tax credits for year of death
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| 5.2
| (1)
| More than one return in the same calendar year
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| (2)
| No credit for separate return under subsection 70(2)
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| Education Property and School Tax Credits
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| 5.3
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| Definitions
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| 5.4
| (1)
| Eligibility for education property tax credit
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| (2)
| Only one spouse or partner eligible for education property tax credit
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| (3)
| Education property tax credit
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| (4)
| Education property tax credit for seniors
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| 5.5
| (1)
| Eligibility for school tax credit
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| (2)
| School tax credit
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| (3)
| Use of table
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| 5.6
| (1)
| Municipal tax reduction
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| (2)
| Reimbursement of municipality or local government district
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| (2.1)
| Payment to school board
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| (3)
| Repayment of municipal tax reduction
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| (4)
| Interest payable
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| (5)
| Demand by minister
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| (6)
| Penalty
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| (7)
| Regulations re municipal tax reduction
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| Personal Tax Credit
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| 5.7
| (1)
| Eligibility for personal tax credit
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| (2)
| Personal tax credit
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| (2.1)
| Adjustments to personal credit
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| (3)
| Limitation
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| (4)
| Further limitation re certain dependants
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| (5)
| Alternate personal tax credit claimable by only one spouse or partner
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| 5.8
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| 5.9 and 5.10
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| Primary Caregiver Tax Credit
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| 5.11
| (1)
| Definitions
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| (2)
| Primary caregiver tax credit
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| (3)
| Regulations
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| 6
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| CORPORATION INCOME TAX
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| 7
| (1)
| Tax payable by corporation
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| (2)
| Small business deduction
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| (3)
| Tax and small business deduction rates
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| (3.1)
| Business limit and specified amounts
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| (4)
| Small business deduction for credit union
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| (4.01)
| Tax rate for guarantee corporation
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| (4.1)
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| (5)
| Meaning of "taxable income earned in the year in Manitoba"
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| 7.1
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| MANUFACTURING INVESTMENT TAX CREDIT
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| 7.2
| (1)
| Manufacturing investment tax credit
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| (1.1)
| Refundable credit
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| (1.2)
| Transitional
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| (2)
| Definitions
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| (2.1)
| Transitional
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| (2.2)
| Qualified property acquired after March 8, 2005 includes used property
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| (2.3)
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| (2.4)
| Property acquired when available for use
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| (2.5)
| Limitations
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| (3)
| Credit — trust beneficiary
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| (4)
| Credit — partnership
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| (4.1)
| Tiered partnerships
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| (5)
| Credit — amalgamation
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| (6)
| Credit — winding-up
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| RESEARCH AND DEVELOPMENT TAX CREDIT
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| 7.3
| (1)
| Definitions
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| (2)
| Deduction
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| (2.1)
| Transitional
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| (2.2)
| Limitations
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| (3)
| Beneficiary of trust
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| (4)
| Member of partnership
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| (4.1)
| Tiered partnerships
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| (5)
| Amalgamation
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| (6)
| Winding-up
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| (7)
| Corporation may renounce tax credit
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| (7.1)
| Effect of renunciation before filing-due date
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| (7.2)
| Effect of renunciation within following year
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| (8)
| Exception
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| 7.4
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| Limitation on deductibility
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| FILM AND VIDEO PRODUCTION TAX CREDIT
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| 7.5
| (1)
| Definitions, sections 7.5 to 7.12
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| (2)
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| (3)
| Further requirements re eligible salaries
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| (3.1)
| Eligible training
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| (4) and (5)
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| 7.6
| (1)
| Film and video production tax credit
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| (1.0.1)
| Transitional
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| (1.1)
| Principal owner
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| (1.2)
| Only one principal owner
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| (1.3)
| Frequent filming bonus involving series
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| (2)
| Duplicate claims
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| (3)
| Interpretation
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| (4)
| Nil tax credit for registered production that does not meet eligible film requirements
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| 7.7
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| Eligibility requirements for corporations
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| 7.8
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| Application for tax credit
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| 7.9
| (1)
| Criteria for eligible film
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| (2)
| Ineligible productions
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| 7.10
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| Application for registration
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| 7.11
| (1)
| Deduction
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| (2)
| Recovery of overpayment of tax credit
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| 7.12
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| Regulations
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| 8
| (1)
| Foreign tax credit for corporations
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| (2)
| Separate credit for each foreign country
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|
| (3)
| Interpretation
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| 9
| (1)
| Capital gains refund
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| (2)
| Manitoba refundable capital gains tax on hand
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|
| (3)
| "Applicable tax rate" defined
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| (4)
| Applying refund to other liability
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| 10
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| DIVISION III
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| SPECIAL CASES
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| CO-OP EDUCATION AND APPRENTICESHIP TAX CREDIT
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| 10.1
| (1)
| Refundable tax credit
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| (2)
| Amount of tax credit
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| (3)
| Credit for qualifying work placement
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| (4)
| Restrictions
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| (5)
| Credit for employment of co-op graduate
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| (6)
| Restrictions
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| (6.1)
| Credit for employment of journeyperson
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| (6.2)
| Restrictions
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| (6.3)
| Taxpayer must participate in apprenticeship program
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| (6.4)
| Credit for employment of apprentice
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| (6.5)
| Minimum wage requirement
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| (6.6)
| Restriction
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| (7)
| Minister may issue statement
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| (8)
| Regulations
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| (9)
| Unused credit
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| (10)
| Amalgamation
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| (11)
| Winding-up
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| ODOUR-CONTROL TAX CREDIT
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| 10.2
| (1)
| Odour-control tax credit
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| (1.1)
| Credit refundable if it relates to farming
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| (2)
| Definitions
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|
| (2.1)
| Limitations
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|
| (3)
| Minister may issue certificate
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|
| (4)
| Trust or partnership
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| (5)
| Proportionate share
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| (5.1)
| Tiered partnerships
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| (6)
| Amalgamation
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| (7)
| Winding-up
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| (8)
| Regulations
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| GREEN ENERGY EQUIPMENT TAX CREDIT
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| 10.3
| (1)
| Manufacturer's refundable green energy equipment tax credit
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| (2)
| Purchaser's refundable green energy equipment tax credit
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|
| (3)
| Regulations
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| (4)
| Regulations for determining amounts of tax credits
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| MANITOBA BOOK PUBLISHING TAX CREDIT
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| 10.4
| (1)
| Book publishing tax credit
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| (2)
| Claim for credit
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| (3)
| Definitions
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| (4)
| Interpretation of "book publishing labour costs"
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| (5)
| Eligible publisher
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| (6)
| Book publishing business
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| (7)
| Duplicate claims
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| (8)
| Recovery of overpayment of tax credit
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| (9)
| Regulations
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|
| (10)
| Delegation
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| INTERACTIVE DIGITAL MEDIA TAX CREDIT
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| 10.5
| (1)
| Interactive digital media tax credit
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| (2)
| Claim for credit
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|
| (3)
| "Qualifying corporation" defined
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| (4)
| Other definitions
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| (5)
| Interpretation of "eligible labour costs"
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|
| (6)
| Certificate of eligibility
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| (7)
| Application for certificate of eligibility
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| (8)
| Tax credit certificate
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| (9)
| Application for tax credit certificate
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| (10)
| Revocation of certificate
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| (11)
| Effect of revocation
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| (12)
| Recovery of overpayment of tax credit
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| (13)
| Regulations
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|
| (14)
| Delegation
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| 11
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| LABOUR-SPONSORED FUNDS TAX CREDIT
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| 11.1
| (1)
| Interpretation
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| (1.1)
| Interpretation
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| (1.2) and (1.3)
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|
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| (2)
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| (2.1)
| Labour-sponsored funds tax credit
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| (3)
| Proof of credit
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| (4)
| Designation of credit
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| (4.1) and (4.2)
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|
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| (5)
| Limitation on amount designated
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| (6)
| Excess designation
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| (7) and (8)
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| 11.2 to 11.4
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|
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| 11.5
| (1)
| Recovery of credit: redemption of share
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| (1.1)
| Exchange of Class A shares
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| (1.2)
| No non-share consideration
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|
| (2)
| Non-application of subsection (1)
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| (2.1)
| Recovery of credit: return of capital
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|
| (3)
| Withholding and remittance of tax
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|
| (4)
| Liability for tax
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|
| (5)
| Refund of tax
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| 11.5.1
| (1)
| Tax where venture capital business discontinued
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|
| (2)
| Tax may be waived
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| MANITOBA EQUITY TAX CREDIT
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| 11.6
| (1)
| Definitions
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|
| (2)
| Delegation by minister
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|
| (3)
| Manitoba equity tax credit
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|
| (4)
| Report by issuer
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| (5)
| Information for investment dealers
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| (6)
| Return of information
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| (7)
| Proof of credit
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|
| (8)
| Regulations
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|
| (9)
| Stock savings plan
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| MINERAL EXPLORATION TAX CREDIT
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| 11.7
| (1)
| "Flow-through mining expenditure" defined
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|
| (2)
| Mineral exploration tax credit
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|
| (3)
| Unused credit from other years
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|
| (3.1)
| No carryback of unused credit from increased percentage
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|
| (4)
| Taxpayer's information return
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|
| (5)
| Information summary
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|
| (6)
| Regulations
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| COMMUNITY ENTERPRISE DEVELOPMENT TAX CREDIT
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| 11.8
| (1)
| Definitions
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|
| (2)
| Tax credit
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|
| (3)
| Interpretation
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|
| (4)
| Issuer must provide receipt
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|
| (5)
| Proof of credit
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| 11.9
| (1)
| Use of eligible investment proceeds
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|
| (2)
| Minister may assess penalty
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| 11.10
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| Restriction on transfers
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| 11.11
| (1)
| Recovery of credit on early redemption
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|
| (2)
| Application of subsection (1)
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|
| (3)
| Withholding and remittance of tax
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|
| (4)
| Liability for tax
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|
| (5)
| Interpretation of "redeemed"
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| 11.12
| (1)
| Regulations
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|
| (2)
| Administration and enforcement
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|
| (3)
| Delegation
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| COMMUNITY ENTERPRISE INVESTMENT TAX CREDIT
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| 11.13
| (1)
| Definitions
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|
| (2)
| Deduction from tax otherwise payable
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|
| (3)
| Tax credit
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|
| (4)
| Interpretation
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|
| (5)
| CEI tax credit receipt
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|
| (6)
| Proof of credit
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| 11.14
| (1)
| Use of eligible investment proceeds
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|
| (2)
| Minister may assess penalty
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| 11.15
|
| Restriction on transfers
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| 11.16
| (1)
| Recovery of credit on early redemption or return of capital
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|
| (2)
| Exceptions
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|
| (3)
| Withholding and remittance of tax
|
|
| (4)
| Liability for tax
|
|
| (5)
| Interpretation
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| 11.17
| (1)
| Regulations
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|
| (2)
| Administration and enforcement
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|
| (3)
| Delegation
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| 12
|
|
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| FARMER'S AVERAGING PROVISION
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| 13
| (1)
| Tax payable on averaging
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|
| (2)
| Application of subsection (1)
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|
| (3)
| Farmer averaging under federal Act
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|
| (4)
| Overpayment on averaging
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|
| (5)
| Application of Part I in case of averaging
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|
| (6)
| Revoking election to average
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| DIVISION IV
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| RETURNS, ASSESSMENTS AND OBJECTIONS, PAYMENTS AND REFUNDS
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| RETURNS
|
| 14
| (1)
| Application of federal provisions (returns, estimate of tax, assessment and withholding)
|
|
| (2)
| Regulations re withholding
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| 15
| (1)
| Reassessment
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|
| (2)
|
|
| 16 and 17
|
|
|
| PAYMENT OF TAX
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| 18
| (1)
| Instalment payable by farmer or fisher
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|
| (2)
| Provincial instalment linked to federal instalment
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| 19
| (1)
| Instalments payable by others
|
|
| (2)
| Provincial instalments linked to federal instalments
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| 20
|
| Where instalments not required
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| 21
| (1)
| Application of federal provision (payments by corporations)
|
|
| (2)
| Payments where collection agreement in effect
|
|
| (3) to (6)
|
|
| 22
|
| Application of federal provisions (returns, payments and interest)
|
| 23
|
| Interest on instalments
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| 24
|
|
|
| PENALTIES
|
| 25
| (1)
| Penalty for failure to file return
|
|
| (2) and (3)
|
|
|
| (4)
| Collection agreement
|
| 26
| (1)
| "Return"
|
|
| (2)
| Repeated failures
|
|
| (3)
|
|
|
| (4)
| Collection agreement
|
| 27
|
| Late or deficient instalments
|
| 27.1
| (1)
| Misrepresentation in tax planning arrangements
|
|
| (2)
| Limitation
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| REFUND OF OVERPAYMENT
|
| 28
|
|
|
| 28.1
| (1)
| Application of federal provisions (refunds)
|
|
| (2)
| Application of refund to provincial debt
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| OBJECTIONS TO ASSESSMENTS
|
| 29
| (1)
| Application of federal provisions (objections)
|
|
| (2)
|
|
| DIVISION V
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| APPEALS TO THE COURT OF QUEEN'S BENCH
|
| 30
| (1)
| Right of appeal
|
|
| (2)
| Matters that can be appealed
|
|
| (3)
| Notice of appeal
|
|
| (4)
| Service of notice of appeal
|
|
| (5)
| Contents of notice
|
|
| (6)
| Fee on appeal
|
| 31
| (1)
| Service of reply to appeal notice
|
|
| (2)
| Striking out of notice of appeal
|
|
| (3)
| Reply
|
|
| (4)
| Disposal of appeal where notice struck out
|
|
| (5)
| Disposal of appeal where reply struck out
|
| 32
| (1)
| Appeal deemed an action
|
|
| (2)
| Pleading of other matters
|
|
| (3) to (4)
|
|
| 33
|
| Application of federal provisions (irregularities, extension of time and hearings in camera)
|
| 34
|
| Practice respecting appeals
|
| 35
|
|
|
| PART II
|
| ADMINISTRATION AND ENFORCEMENT
|
| ADMINISTRATION
|
| 36
| (1)
| Application of federal provisions (administration, garnishment and proceedings to collect)
|
|
| (2)
| Application
|
| 36.1
|
| Remission of provincial portion of federal tax remitted
|
| 37
| (1)
| Regulations
|
|
| (2)
| Application of federal regulations
|
|
| (3)
| Publication of regulations required
|
|
| (4)
| Canada Gazette
|
|
| (5)
| Retroactive effect
|
| ENFORCEMENT
|
| 38
|
| Recovery of amount payable
|
| 39
| (1)
| Certification of amount payable
|
|
| (2)
| Collection agreement
|
| 40
|
|
|
| 41
|
| Acquisition of taxpayer's interest
|
| 42
|
| Payment of money seized from debtor
|
| 43
|
| Warrant for goods
|
| 44
|
| Seizure of chattels
|
| 45
| (1)
| Taxpayer leaving Canada or defaulting
|
|
| (2)
|
|
| 46
| (1)
| Application of federal provisions (withholding)
|
|
| (2)
| Assessment
|
|
| (3)
| Application of penalty to amounts over $500
|
|
| (4)
| Limitation on penalty not to apply
|
| 47
|
| Liability of directors of corporation
|
| GENERAL
|
| 48
| (1)
| Keeping of books
|
|
| (2)
| Application of federal provisions (records)
|
|
| (3) to (7)
|
|
| 49
|
| Application of federal provisions (inspections, privilege, information return and corporate execution)
|
| 50 to 51
|
|
|
| 52
| (1)
| Failure to comply with regulations
|
|
| (2)
| Penalty
|
| 53
|
|
|
| 53.1
| (1)
| General anti-avoidance rule
|
|
| (2)
| Tax consequences to be determined
|
|
| (3)
| Additional rules for determining tax consequences
|
|
| (4)
| Request for determination of tax consequences
|
|
| (5)
| Minister's response to request
|
|
| (6)
| Method of determining tax consequences
|
| 53.1.1
|
| Conferral of benefit
|
| 53.2
| (1)
| "Untaxed income" defined
|
|
| (2)
| Provincial tax avoidance
|
|
| (3)
| Computation of tax payable
|
|
| (4)
| Application
|
|
| (5)
|
|
| OFFENCES AND PENALTIES
|
| 54
| (1)
| Offence and penalty
|
|
| (2)
| Compliance order
|
|
| (3)
| Saving provision
|
| 55
| (1)
| Penalty for evading the Act or regulations
|
|
| (2)
| Offence re refund or credit
|
|
| (3)
| Offences by officers and directors
|
| 56
|
| Discretion of minister as to proceedings
|
| 57
| (1)
| Revealing confidential information
|
|
| (2)
| Limitation
|
| 57.1
| (1)
| Requirement to provide specified information
|
|
| (2)
| Use of information
|
|
| (3)
| "Specified information" defined
|
|
| (4)
| "Specified information" exclusions
|
| 58
|
| Liability of officers or agents of corporation
|
| 59
|
| Minimum penalties mandatory
|
| PROCEDURE AND EVIDENCE
|
| 60
| (1)
| Application of federal provisions (information and evidence)
|
|
| (2)
|
|
|
| (3) to (10)
|
|
|
| (11)
| Judicial notice of order and agreements
|
|
| (12) to (15)
|
|
|
| (16)
| Proof of collection agreements
|
|
| (17)
|
|
|
| (18)
| Certificate of treasurer as proof
|
|
| (19)
| Documents issued or signed by federal officials
|
| PART III
|
| COLLECTION OF TAX
|
| COLLECTION AGREEMENT
|
| 61
| (1)
| Making of collection agreement
|
|
| (2)
| Amendment of collection agreement
|
|
| (3)
| Exercise of powers by minister
|
|
| (4)
| Deputy head
|
|
| (5)
| Authority to collect taxes
|
|
| (6)
| Minister of Finance may exercise powers of minister
|
| PAYMENTS ON ACCOUNT
|
| 62
| (1)
| Application of payments by minister
|
|
| (2)
| Relief of taxpayer
|
| DEDUCTIONS AT SOURCE
|
| 63
|
| No action for tax remitted
|
| 64
| (1)
| Relief of tax payer
|
|
| (2)
| Recovery of overdeductions
|
| NON-AGREEING PROVINCES
|
| 65
| (1)
| Definitions
|
|
| (2)
| Authority to make adjusting payment
|
|
| (3)
| Adjusting payment to be made by Canada
|
|
| (4)
| Calculation of adjusting payment
|
|
| (5)
| No recovery of amounts deducted
|
|
| (6)
| Credit
|
|
| (7)
| Overpayments
|
|
| (8)
| Source of payment by Canada
|
| RECIPROCAL ENFORCEMENT OF JUDGMENTS
|
| 66
| (1)
| Enforcement in other provinces
|
|
| (2)
| Registration
|
|
| (3)
| Regulations in aid
|
| PART IV
|
| TAX REBATE DISCOUNTING
|
| 67
| (1)
| Definitions
|
|
| (2)
| All manners of acquiring right included
|
| 68
|
| Administration
|
| 69
| (1)
| Registration required
|
|
| (2)
| Application for registration
|
| 70
| (1)
| Limitation of discount
|
|
| (2)
| No further fees or charges
|
|
| (3)
| Consideration to be in cash or by cheque
|
|
| (4)
| Payment of excess to taxpayer
|
|
| (5)
| Payment of excess to Receiver General
|
|
| (6)
| Proof of payment
|
| 71
| (1)
| Information to taxpayer
|
|
| (2)
| Maintenance of records
|
| 72
| (1)
| Designation of investigators
|
|
| (2)
| Examination of records
|
|
| (3)
| Discounter to produce documents
|
|
| (4)
| Powers of investigator under Evidence Act
|
|
| (5)
| Non-application of section 86
|
| 73
|
| Returns
|
| 74
|
| Regulations
|
| 75
| (1)
| Offences and penalties
|
|
| (2)
| Offences by officers and directors
|
|
| (3)
| Revocation of registration
|
|
| (4)
| Payment to taxpayer
|
| 76
| (1)
| Suspension
|
|
| (2)
| Appeal
|
