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(1.1) and (1.2) | Repealed | |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(2) | Repealed | |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(4) to (6) | Repealed | |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 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4.2 | Repealed | |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4.6 | (1) | Repealed |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(10.10) | Repealed | |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 | |
(6.2) | Increased incentive for high school 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 |