.png){kind=small}
C.C.S.M. c. I10
The Income Tax Act
| 1 | (1) | Definitions |
| (1.1) and (1.2) | Repealed | |
| (2) | "Last day of the taxation year" | |
| (3) | Tax payable | |
| (4) | Definitions under federal Act | |
| (5) | Interpretation generally | |
| (6) | Modification of federal provisions | |
| TABLE | ||
| (7) | Negative amounts | |
| 1.1 | (1) | "Federal application rule" defined |
| (2) | Application of federal Act and regulations | |
| 2 | (1) | Compound interest |
| (2) | Repealed | |
| PART I | ||
| INCOME TAX | ||
| DIVISION I | ||
| LIABILITY FOR TAX | ||
| 3 | (1) | Individuals liable to pay tax |
| (2) | Corporations liable to pay tax | |
| (3) | Exemptions | |
| (4) to (6) | Repealed | |
| DIVISION II | ||
| COMPUTATION OF TAX | ||
| INDIVIDUAL INCOME TAX | ||
| Rules for Computing Tax | ||
| 4 | (1) | Rules for computing individual's tax payable |
| (2) | "Manitoba percentage" defined | |
| Basic Tax Payable — 2001 and Later Years | ||
| 4.1 | (1) | Basic tax payable — 2001 taxation year |
| (2) | Basic tax payable — 2002 taxation year | |
| (2.1) | Basic tax payable — 2003 taxation year | |
| (2.2) | Basic tax payable — 2004 and 2005 taxation years | |
| (2.3) | Basic tax payable — 2006 taxation year | |
| (2.4) | Basic tax payable — 2007 taxation year | |
| (2.5) | Basic tax payable — 2008 taxation year | |
| (2.6) | Basic tax payable — 2009 and subsequent taxation years | |
| (3) | Basic tax payable by inter vivos trust | |
| 4.2 | Repealed | |
| Tax on Lump Sums | ||
| 4.3 | Tax on lump sums | |
| Additional Taxes | ||
| 4.4 | Tax on split income | |
| 4.5 | Additional minimum tax | |
| Non-Refundable Tax Credits | ||
| 4.6 | (1) | Repealed |
| (2) | Non-refundable credits for 2001 and following | |
| (3) | Basic personal amount | |
| (4) | Age amount | |
| (5) | Claim re spouse or common-law partner | |
| (6) | Eligible dependant amount | |
| (7) | Infirm dependant amounts | |
| (8) | Caregiver amount | |
| (9) | Pension contributions and EI premiums | |
| (10) | Pension income amount | |
| (10.1) | Adoption costs | |
| (10.2) | Fitness tax credit | |
| (10.3) | "Eligible fitness expense" defined | |
| (10.4) | Additional fitness tax credit for individual with disability | |
| (10.5) | Fitness tax credit claimable by spouse or common-law partner | |
| (10.6) | Fitness tax credit claimable by parent or parent's spouse or common-law partner | |
| (10.7) | Children's arts and cultural activity tax credit | |
| (10.8) | Additional arts and cultural activity tax credit for child with disability | |
| (10.9) | Definition | |
| (10.10) | Repealed | |
| (11) | Disability amount | |
| (12) | Dependant disability amount | |
| (13) | Unused tuition and education amount | |
| (14) | Tuition and education amount | |
| (14.1) | Transfer of tuition and education amount | |
| (15) | Tuition and education amounts transferred from child | |
| (15.1) and (15.2) | Repealed | |
| (15.3) | Volunteer firefighter or search and rescue amount | |
| (16) | Amounts transferred from spouse or common-law partner | |
| (16.1) | Family tax benefit | |
| (16.2) | Limitation | |
| (17) | Medical expense amount | |
| (18) | Donations tax credit | |
| (19) | Interest on student loan | |
| (20) | Limitations and interpretation | |
| 4.7 | (1) | Dividend tax credit |
| (2) | Ordering | |
| 4.8 | Overseas employment tax credit | |
| 4.9 | Minimum tax carry-over | |
| 4.9.1 | (1) | Graduate's tuition fee income tax rebate |
| (2) | Definitions | |
| (3) | Application to deceased graduate | |
| (4) | One claim per calendar year | |
| Tax Reduction | ||
| 4.10 | (1) | Repealed |
| (2) | Family tax reduction — 2001 to 2007 taxation years | |
| (3) | Limitation | |
| (4) | Repealed | |
| Political Contribution Credit | ||
| 4.11 | (1) | Political contribution credit — 2002 to 2004 |
| (1.1) | Political contribution credit — 2005 and subsequent taxation years | |
| (2) | Determination of amount contributed | |
| (3) | Interpretation | |
| Foreign Tax Credit | ||
| 4.12 | (1) | Foreign tax credit |
| (2) | Interpretation | |
| Mutual Fund Trusts | ||
| 4.13 | (1) | Mutual fund trust capital gains refund |
| (2) | Manitoba refundable capital gains tax on hand | |
| (3) | Applying refund to other liability | |
| General | ||
| 4.14 | Repealed | |
| 4.15 | Bankruptcy | |
| 4.16 | (1) | Repealed |
| (2) | Application of overpayment | |
| Refundable Tax Credits | ||
| 5 | (1) | Refundable tax credits |
| (2) | Limited credits for recipients of social assistance | |
| (3) | Regulations | |
| (4) | No credit if return not filed | |
| (5) | Exception | |
| 5.1 | Refundable tax credits for year of death | |
| 5.2 | (1) | More than one return in the same calendar year |
| (2) | No credit for separate return under subsection 70(2) | |
| Education Property and School Tax Credits | ||
| 5.3 | (1) | Definitions |
| (2) | How to designate principal residence | |
| (3) | Only primary residence may be designated | |
| (4) | Only one principal residence at a time | |
| (5) | Extended meaning of "principal residence" | |
| (6) | Communal and other arrangements | |
| (7) | Principal residence and farm property | |
| 5.4 | (1) | Eligibility for education property tax credit |
| (2) | Only one spouse or partner eligible for education property tax credit | |
| (2.1) | Only one EPTC per residence | |
| (3) | Education property tax credit | |
| (4) | Education property tax credit for seniors | |
| (5) | Transitional adjustments for 2011 and 2012 | |
| 5.5 | (1) | Eligibility for school tax credit |
| (2) | School tax credit | |
| (3) | Use of table | |
| 5.6 | (1) | Municipal tax reduction |
| (1.1) | No municipal tax reduction for property with multiple residences | |
| (1.2) | Assessed owner may apply for municipal tax reduction | |
| (1.3) | Amount paid to municipality or local government district | |
| (2) | Reimbursement of municipality or local government district | |
| (2.1) | Payment to school board | |
| (2.2) | Credit to the Community Revitalization Fund | |
| (3) | Repayment of municipal tax reduction | |
| (3.1) | Repayment due date | |
| (4) | Interest payable | |
| (5) | Demand by minister | |
| (6) | Penalty | |
| (7) | Regulations re municipal tax reduction | |
| Personal Tax Credit | ||
| 5.7 | (1) | Eligibility for personal tax credit |
| (2) | Personal tax credit | |
| (2.1) | Adjustments to personal credit | |
| (3) | Limitation | |
| (4) | Further limitation re certain dependants | |
| (5) | Alternate personal tax credit claimable by only one spouse or partner | |
| 5.8 | Repealed | |
| 5.9 and 5.10 | Repealed | |
| Primary Caregiver Tax Credit | ||
| 5.11 | (1) | Definitions |
| (2) | Primary caregiver tax credit | |
| (3) | Regulations | |
| Advance Tuition Fee Income Tax Rebate | ||
| 5.12 | Advance tuition fee income tax rebate | |
| Fertility Treatment Tax Credit | ||
| 5.13 | Fertility treatment tax credit | |
| 6 | Repealed | |
| CORPORATION INCOME TAX | ||
| 7 | (1) | Tax payable by corporation |
| (2) | Small business deduction | |
| (2.1) | Limitation | |
| (3) | Tax and small business deduction rates | |
| (3.1) | Business limit and specified amounts | |
| (4) | Small business deduction for credit union | |
| (4.0.1) | Tax rate for guarantee corporation | |
| (4.0.2) | No small business deduction for guarantee corporation | |
| (4.1) | Repealed | |
| (5) | Meaning of "taxable income earned in the year in Manitoba" | |
| 7.1 | Repealed | |
| MANUFACTURING INVESTMENT TAX CREDIT | ||
| 7.2 | (1) | Manufacturing investment tax credit |
| (1.1) | Refundable credit | |
| (1.2) | Transitional | |
| (2) | Definitions | |
| (2.1) | Repealed | |
| (2.2) | Qualified property acquired after March 8, 2005 includes used property | |
| (2.3) | Repealed | |
| (2.4) | Property acquired when available for use | |
| (2.5) | Limitations | |
| (3) | Credit — trust beneficiary | |
| (4) | Credit — partnership | |
| (4.1) | Tiered partnerships | |
| (5) | Credit — amalgamation | |
| (6) | Credit — winding-up | |
| (7) | Corporation may renounce tax credit | |
| (8) | Effect of renunciation by filing-due date | |
| (8.1) | Effect of renunciation within following year | |
| RESEARCH AND DEVELOPMENT TAX CREDIT | ||
| 7.3 | (1) | Definitions |
| (2) | Deduction | |
| (2.1) | Repealed | |
| (2.2) | Limitations | |
| (2.3) | Refundable credit | |
| (3) | Beneficiary of trust | |
| (4) | Member of partnership | |
| (4.1) | Tiered partnerships | |
| (5) | Amalgamation | |
| (6) | Winding-up | |
| (7) | Corporation may renounce tax credit | |
| (7.1) | Effect of renunciation by filing-due date | |
| (7.2) | Effect of renunciation within following year | |
| (8) | Exception | |
| 7.4 | Repealed | |
| FILM AND VIDEO PRODUCTION TAX CREDIT | ||
| Definitions and Interpretation | ||
| 7.5 | (1) | Definitions |
| (2) | Limitations re eligible salaries | |
| (3) | Eligible training | |
| (4) | Limitation re eligible tangible property expenditure | |
| Tax Credit | ||
| 7.6 | (1) | Refundable film and video production tax credit |
| (2) | Cost-of-salaries credit | |
| (3) | Principal owner | |
| (4) | Only one principal owner | |
| (5) | Frequent filming bonus involving series | |
| (6) | Cost-of-production credit | |
| (7) | Application for credit | |
| (8) | Duplicate claims | |
| (9) | Interpretation | |
| Registration and Certification | ||
| 7.7 | (1) | Registration as eligible film |
| (2) | Advance certificate of eligibility for credit | |
| (3) | Certificate of completion | |
| (4) | Content of certificate of completion | |
| 7.8 | (1) | Revocation of registration or certificate |
| (2) | Effect of revocation | |
| Regulations | ||
| 7.9 | Regulations | |
| 7.10 to 7.12 | Repealed | |
| COOPERATIVE DEVELOPMENT TAX CREDIT | ||
| 7.13 | (1) | Definitions |
| (2) | Cooperative development fund | |
| (3) | Administrator's obligations | |
| (4) | Tax credit receipt | |
| (5) | Annual limit on tax credits | |
| (6) | Reduced limit if more than one administrator | |
| (7) | Restrictions on use of grant or investment proceeds | |
| (8) | Recovery of tax credit — failure to use contributions | |
| (9) | Recovery of tax credit — recipient's failure to comply with restrictions | |
| 7.14 | (1) | Cooperative development tax credit |
| (2) | Refundable credit | |
| (3) | Proof of credit | |
| (4) | Unused credit deductible in other years | |
| 7.15 | (1) | Administrator to keep records |
| (2) | Recipient to keep records | |
| (3) | Location of records | |
| 7.16 | Regulations | |
| "NEIGHBOURHOODS ALIVE!" TAX CREDIT | ||
| 7.17 | (1) | Definitions |
| (2) | Barriers to employment | |
| 7.18 | (1) | Deduction from tax payable |
| (2) | Amount of tax credit | |
| (3) | Carry-over of unused credit | |
| (4) | Charity to file return | |
| DATA PROCESSING INVESTMENT TAX CREDITS | ||
| 7.19 | (1) | Refundable data processing centre investment tax credit for operator |
| (1.0.1) | Refundable data processing centre investment tax credit for building lessor | |
| (1.1) | Refundable data processing property investment tax credit | |
| (2) | Definitions | |
| (2.1) | Replacement property | |
| (3) | Eligible data processing centre corporation | |
| (4) | Data processing centre investment tax credit amount | |
| (4.0.1) | Lessor's data processing centre investment tax credit amount | |
| (4.1) | Data processing property investment tax credit amount | |
| (4.2) | Minimum investment | |
| (5) | Property acquired when available for use | |
| (6) | Limitations | |
| (6.1) | Further limitation | |
| (6.2) | Member of partnership | |
| (6.3) | Tiered partnerships | |
| (6.4) | Election to allocate credit to partner | |
| (7) | Regulations | |
| FOREIGN TAX CREDIT | ||
| 8 | (1) | Foreign tax credit for corporations |
| (2) | Separate credit for each foreign country | |
| (3) | Interpretation | |
| 9 | (1) | Capital gains refund |
| (2) | Manitoba refundable capital gains tax on hand | |
| (3) | "Applicable tax rate" defined | |
| (4) | Applying refund to other liability | |
| 10 | Repealed | |
| DIVISION III | ||
| SPECIAL CASES | ||
| PAID WORK EXPERIENCE TAX CREDIT | ||
| 10.1 | (1) | Definitions |
| (1.1) | Limitation — employment of graduate or journeyperson | |
| (1.2) | Limitation — qualifying work placements | |
| Hiring Incentives | ||
| (2) | Refundable tax credit | |
| (3) | Amount of tax credit | |
| (3.1) | Youth work experience hiring incentive | |
| (4) | Co-op student hiring incentive | |
| (5) | Co-op graduate hiring incentive | |
| (6) | Apprentice hiring incentive | |
| (6.1) | Increased incentive for rural or northern early level apprentice | |
| (7) | Repealed | |
| (8) | Journeyperson hiring incentive | |
| (8.1) | Transitional — additional 2015 hiring incentive | |
| (8.2) | Transitional — proof-of-credit certificate | |
| Restrictions | ||
| (9) | Restriction — qualifying period of employment | |
| (9.1) | Repealed | |
| (10) | Hiring incentive reduced by federal hiring incentive | |
| (11) to (16) | Repealed | |
| (17) | Restriction — employer of journeyperson to participate in apprenticeship program | |
| (18) and (19) | Repealed | |
| Other Administrative Provisions | ||
| (20) and (21) | Repealed | |
| (22) | Employers may share apprentice hiring incentive | |
| (23) | Regulations | |
| (24) | Unused credit | |
| (25) | Amalgamation | |
| (26) | Winding-up | |
| (27) and (28) | Repealed | |
| ODOUR-CONTROL TAX CREDIT | ||
| 10.2 | (1) | Odour-control tax credit |
| (1.1) | Credit refundable if it relates to farming | |
| (2) | Definitions | |
| (2.1) | Limitations | |
| (3) | Minister may issue certificate | |
| (4) | Trust or partnership | |
| (5) | Proportionate share | |
| (5.1) | Tiered partnerships | |
| (6) | Amalgamation | |
| (7) | Winding-up | |
| (8) | Regulations | |
| (9) | Corporation may renounce tax credit | |
| (10) | Effect of renunciation by filing-due date | |
| (11) | Effect of renunciation within following year | |
| NUTRIENT MANAGEMENT TAX CREDIT | ||
| 10.2.1 | (1) | Nutrient management tax credit |
| (2) | Definitions | |
| (3) | Limitations | |
| (4) | Trust or partnership | |
| (5) | Proportionate share | |
| (6) | Tiered partnerships | |
| (7) | Regulations | |
| GREEN ENERGY EQUIPMENT TAX CREDIT | ||
| 10.3 | (1) | Definitions |
| (2) | Manufacturer's geothermal energy equipment tax credit | |
| (2.1) | Manufacturer's green energy transmission equipment tax credit | |
| (3) | Qualifications for geothermal heat pump | |
| (4) | Purchaser's statement | |
| (5) | Purchaser's green energy equipment tax credit | |
| (6) | Claim to be supported by manufacturer's statement | |
| (7) | Tax credit for member of partnership | |
| (8) | No assignment of tax credit | |
| (9) | Regulations | |
| MANITOBA BOOK PUBLISHING TAX CREDIT | ||
| 10.4 | (1) | Book publishing tax credit |
| (2) | Claim for credit | |
| (3) | Definitions | |
| (4) | Interpretation of "book publishing labour costs" | |
| (5) | Eligible publisher | |
| (6) | Book publishing business | |
| (7) | Duplicate claims | |
| (8) | Recovery of overpayment of tax credit | |
| (9) | Regulations | |
| (10) | Delegation | |
| CULTURAL INDUSTRIES PRINTING TAX CREDIT | ||
| 10.4.1 | (1) | Printing tax credit |
| (2) | Claim for credit | |
| (3) | Definitions | |
| INTERACTIVE DIGITAL MEDIA TAX CREDIT | ||
| 10.5 | (1) | Interactive digital media tax credit |
| (1.1) | Eligible project costs for the year | |
| (1.2) | Eligible labour costs for the year | |
| (1.3) | Eligible marketing and distribution costs for the year | |
| (1.4) | Transitional — eligible marketing and distribution costs | |
| (2) | Claim for credit | |
| (2.1) | Proof of credit | |
| (2.2) | Limitation for projects for government | |
| (2.3) | Limitation on credit due to government contribution | |
| (3) | "Qualifying corporation" defined | |
| (4) | Other definitions | |
| (5) | Interpretation of "labour expense" | |
| (6) | Certificate of eligibility | |
| (7) | Application for certificate of eligibility | |
| (8) | Tax credit certificate | |
| (9) | Application for tax credit certificate | |
| (10) | Revocation of certificate | |
| (11) | Effect of revocation | |
| (12) | Recovery of overpayment of tax credit | |
| (13) | Regulations | |
| (14) | Delegation | |
| RENTAL HOUSING CONSTRUCTION TAX CREDIT | ||
| 10.6 | (1) | Definitions |
| (2) | Rental housing construction tax credit — qualifying entity | |
| (3) | Rental housing construction tax credit — qualifying corporation | |
| (4) | Carry-over of unused credit | |
| (5) | Certification — project of qualifying entity | |
| (6) | Certification — project of qualifying corporation | |
| (6.1) | Certification — approved tenant | |
| (6.2) | Meaning of "household income" | |
| (6.3) | Meaning of "related person" | |
| (7) | Annual filing | |
| (8) | Amalgamation | |
| (9) | Winding-up | |
| (10) | Regulations | |
| (11) | Regulations by minister | |
| 11 | Repealed | |
| LABOUR-SPONSORED FUNDS TAX CREDIT | ||
| 11.1 | (1) | Interpretation |
| (1.1) | Interpretation | |
| (1.2) and (1.3) | Repealed | |
| (2) | Repealed | |
| (2.1) | Labour-sponsored funds tax credit | |
| (3) | Proof of credit | |
| (4) | Designation of credit | |
| (4.1) and (4.2) | Repealed | |
| (5) | Limitation on amount designated | |
| (6) | Excess designation | |
| (7) and (8) | Repealed | |
| 11.2 to 11.4 | Repealed | |
| 11.5 | (1) | Recovery of credit: redemption of share |
| (1.1) | Exchange of Class A shares | |
| (1.2) | No non-share consideration | |
| (2) | Non-application of subsection (1) | |
| (2.1) | Recovery of credit: return of capital | |
| (3) | Withholding and remittance of tax | |
| (4) | Liability for tax | |
| (5) | Refund of tax | |
| 11.5.1 | (1) | Tax where venture capital business discontinued |
| (2) | Tax may be waived | |
| MANITOBA EQUITY TAX CREDIT | ||
| 11.6 | (1) | Definitions |
| (2) | Delegation by minister | |
| (3) | Manitoba equity tax credit | |
| (4) | Report by issuer | |
| (5) | Information for investment dealers | |
| (6) | Return of information | |
| (7) | Proof of credit | |
| (8) | Regulations | |
| (9) | Stock savings plan | |
| MINERAL EXPLORATION TAX CREDIT | ||
| 11.7 | (1) | "Flow-through mining expenditure" defined |
| (2) | Mineral exploration tax credit | |
| (3) | Unused credit from other years | |
| (3.1) | No carryback of unused credit from increased percentage | |
| (4) | Taxpayer's information return | |
| (5) | Information summary | |
| (6) | Regulations | |
| COMMUNITY ENTERPRISE DEVELOPMENT TAX CREDIT | ||
| 11.8 | (1) | Definitions |
| (1.1) | Eligible corporation | |
| (2) | Tax credit — individual | |
| (2.1) | Tax credit — eligible corporation | |
| (2.2) | Refundable tax credit | |
| (2.3) | Non-refundable tax credit | |
| (3) | Interpretation | |
| (4) | Issuer must provide receipt to individual | |
| (4.1) | Issuer must provide receipt to eligible corporation | |
| (5) | Proof of credit | |
| 11.9 | (1) | Use of eligible investment proceeds |
| (2) | Minister may assess penalty | |
| 11.10 | Restriction on transfers | |
| 11.11 | (1) | Recovery of credit on early redemption |
| (2) | Application of subsection (1) | |
| (3) | Withholding and remittance of tax | |
| (4) | Liability for tax | |
| (5) | Interpretation of "redeemed" | |
| 11.12 | (1) | Regulations |
| (2) | Administration and enforcement | |
| (3) | Delegation | |
| SMALL BUSINESS VENTURE CAPITAL TAX CREDIT | ||
| 11.13 | (1) | Definitions |
| (1.1) | Appointment of administrator | |
| (1.2) | Responsibility of administrator | |
| (1.3) | Powers of administration and enforcement | |
| (2) | Deduction from tax otherwise payable | |
| (3) | SBVC tax credit | |
| (4) | Interpretation | |
| (5) | Repealed | |
| (6) | Proof of credit | |
| 11.14 | (1) | Use of eligible investment proceeds |
| (2) | Administrator may assess penalty | |
| 11.15 | Restriction on transfers | |
| 11.16 | (1) | Recovery of credit on early redemption or return of capital |
| (2) | Exceptions | |
| (3) | Withholding and remittance of tax | |
| (4) | Liability for tax | |
| (5) | Interpretation | |
| 11.17 | (1) | Regulations |
| (2) and (3) | Repealed | |
| EMPLOYEE SHARE PURCHASE TAX CREDIT | ||
| 11.18 | Purposes of employee share purchase tax credit | |
| 11.19 | (1) | Definitions |
| (2) | Requirements for "eligible corporation" | |
| 11.20 | (1) | Employee share purchase tax credit |
| (2) | Interpretation — time of issuance | |
| (3) | Refundable tax credit | |
| (4) | Non-refundable tax credit | |
| (5) | Unused credit from other years | |
| (6) | Reduction in current year's tax credit | |
| (7) | Restriction re shares issued to RRSP | |
| (8) | Issuer to issue tax credit receipt | |
| (9) | Proof of credit | |
| 11.21 | (1) | Application for registration of ESOP |
| (2) | Administrator may require additional information | |
| (3) | Conditions for registration | |
| (4) | Maximum equity capital to be raised | |
| (5) | Amendment of ESOP requires employee approval | |
| (6) | Amendment to be registered | |
| (7) | Regulations | |
| 12 | Repealed | |
| FARMER'S AVERAGING PROVISION | ||
| 13 | (1) | Tax payable on averaging |
| (2) | Application of subsection (1) | |
| (3) | Farmer averaging under federal Act | |
| (4) | Overpayment on averaging | |
| (5) | Application of Part I in case of averaging | |
| (6) | Revoking election to average | |
| DIVISION IV | ||
| RETURNS, ASSESSMENTS AND OBJECTIONS, PAYMENTS AND REFUNDS | ||
| RETURNS | ||
| 14 | (1) | Application of federal provisions (returns, estimate of tax, assessment and withholding) |
| (2) | Regulations re withholding | |
| 15 | (1) | Reassessment |
| (2) | Repealed | |
| 16 and 17 | Repealed | |
| PAYMENT OF TAX | ||
| 18 | (1) | Instalment payable by farmer or fisher |
| (2) | Provincial instalment linked to federal instalment | |
| 19 | (1) | Instalments payable by others |
| (2) | Provincial instalments linked to federal instalments | |
| 20 | Where instalments not required | |
| 21 | (1) | Application of federal provision (payments by corporations) |
| (2) | Payments where collection agreement in effect | |
| (3) to (6) | Repealed | |
| 22 | Application of federal provisions (returns, payments and interest) | |
| 23 | Interest on instalments | |
| 24 | Repealed | |
| PENALTIES | ||
| 25 | (1) | Penalty for failure to file return |
| (2) and (3) | Repealed | |
| (4) | Collection agreement | |
| 26 | (1) | "Return" |
| (2) | Repeated failures | |
| (3) | Repealed | |
| (4) | Collection agreement | |
| 27 | Late or deficient instalments | |
| 27.1 | (1) | Misrepresentation in tax planning arrangements |
| (2) | Limitation | |
| REFUND OF OVERPAYMENT | ||
| 28 | Repealed | |
| 28.1 | (1) | Application of federal provisions (refunds) |
| (2) | Application of refund to provincial debt | |
| OBJECTIONS TO ASSESSMENTS | ||
| 29 | (1) | Application of federal provisions (objections) |
| (2) | Repealed | |
| DIVISION V | ||
| APPEALS TO THE COURT OF QUEEN'S BENCH | ||
| 30 | (1) | Right of appeal |
| (2) | Matters that can be appealed | |
| (3) | Notice of appeal | |
| (4) | Repealed | |
| (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) | Repealed | |
| 33 | Application of federal provisions (irregularities, extension of time and hearings in camera) | |
| 34 | Practice respecting appeals | |
| 35 | Repealed | |
| 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) and (4) | Repealed | |
| (5) | Regulation may be retroactive | |
| (6) | Retroactive effect — federal regulations | |
| ENFORCEMENT | ||
| 38 | Recovery of amount payable | |
| 39 | (1) | Certification of amount payable |
| (2) | Collection agreement | |
| 40 | Repealed | |
| 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) | Repealed | |
| 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) | Repealed | |
| 49 | Application of federal provisions (inspections, privilege, information return and corporate execution) | |
| 50 to 51 | Repealed | |
| 52 | (1) | Failure to comply with regulations |
| (2) | Penalty | |
| 53 | Repealed | |
| 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) | Repealed | |
| (4) | Application | |
| (5) | Repealed | |
| 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) | Repealed | |
| (3) to (10) | Repealed | |
| (11) | Judicial notice of order and agreements | |
| (12) to (15) | Repealed | |
| (16) | Proof of collection agreements | |
| (17) | Repealed | |
| (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 |
| (1.1) | No right to refund in respect of false return | |
| (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 |
| (1.1) | Minister may refuse registration | |
| (2) | Appeal | |