C.C.S.M. c. I10
The Income Tax Act
Table of Contents
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(1.1) and (1.2) | [Repealed] | |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 | |
(7) | Negative amounts | |
1.1 | "Federal application rule" defined | |
(2) | Application of federal Act and regulations | |
2 | Compound interest | |
(2) | [Repealed] | |
PART I | ||
INCOME TAX | ||
3 | Individuals liable to pay tax | |
(2) | Corporations liable to pay tax | |
(3) | Exemptions | |
(4) to (6) | [Repealed] | |
INDIVIDUAL INCOME TAX | ||
4 | Rules for computing individual's tax payable | |
(2) | "Manitoba percentage" defined | |
(3) | Indexing | |
(4) | Consumer Price Index for Manitoba | |
(5) | Rounding | |
4.1 | 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 to 2015 taxation years | |
(2.7) | Basic tax payable — 2016 and subsequent taxation years | |
(2.8) | CPI adjustment to tax bracket amounts | |
(3) | Basic tax payable by trust | |
4.2 | [Repealed] | |
4.3 | Tax on lump sums | |
4.4 | Tax on split income | |
4.5 | Additional minimum tax | |
4.6 | (1) | [Repealed] |
(2) | Non-refundable credits for 2001 and following | |
(3) | Basic personal amount | |
(3.1) | Indexing of 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) | Definitions for fitness tax credit | |
(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) | Definitions for arts and cultural activity tax credit | |
(10.10) | [Repealed] | |
(11) | Disability amount | |
(12) | Dependant disability amount | |
(13) | Unused tuition and education amount | |
(14) | Tuition and education amount | |
(14.0.1) | Tuition and education amount for student eligible for disability tax credit | |
(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 | Dividend tax credit | |
(2) | Ordering | |
4.8 | Overseas employment tax credit | |
4.9 | Minimum tax carry-over | |
4.9.1 | Graduate's tuition fee income tax rebate | |
(2) | Definitions | |
(3) | Application to deceased graduate | |
(4) | One claim per calendar year | |
4.10 | (1) | [Repealed] |
(2) | Family tax reduction — 2001 to 2007 taxation years | |
(3) | Limitation | |
(4) | [Repealed] | |
4.11 | (1) | [Repealed] |
(1.1) | Political contribution credit — 2005 to 2017 | |
(1.2) | Political contribution credit — 2018 and subsequent taxation years | |
(2) | Determination of amount contributed | |
(3) | Interpretation | |
4.12 | Foreign tax credit | |
(2) | Interpretation | |
4.13 | Mutual fund trust capital gains refund | |
(2) | Manitoba refundable capital gains tax on hand | |
(3) | Applying refund to other liability | |
4.14 | [Repealed] | |
4.15 | Bankruptcy | |
4.16 | (1) | [Repealed] |
(2) | Application of overpayment | |
5 | 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 | More than one return in the same calendar year | |
(2) | No credit for separate return under subsection 70(2) | |
5.3 | Definitions | |
(1.1) | Applicable percentage reduced by regulation | |
(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) | [Repealed] | |
5.4 | Eligibility for education property tax credit | |
(2) | Only one spouse or partner eligible for education property tax credit | |
(2.1) | Only one education property tax credit per residence | |
(3) | Education property tax credit | |
(4) | Education property tax credit for seniors | |
(5) | [Repealed] | |
(6) | [Repealed] | |
5.5 | Eligibility for school tax credit | |
(2) | School tax credit | |
(3) | [Repealed] | |
5.5.1 | Definitions | |
(2) | Residential and farm or other property | |
(3) | Eligibility for rebate | |
(4) | Death before tax due date | |
(5) | Seniors' school tax rebate | |
(6) and (7) | [Repealed] | |
5.6 | School tax reduction | |
(1.1) | No school tax reduction for property with multiple residences | |
(1.2) | Assessed owner entitled to school tax reduction | |
(1.3) | [Repealed] | |
(2) | Reimbursement of municipality or local government district | |
(2.1) | Payment to school board | |
(2.2) | Reimbursement may offset remittance | |
(3) | Repayment of school tax reduction | |
(3.1) | Repayment due date | |
(4) | Interest payable | |
(5) | Demand by minister | |
(6) | Penalty | |
(6.1) | Debt due to Her Majesty in right of Manitoba | |
(6.2) | Lien for debt | |
(6.3) | Extent of security | |
(6.4) | Registration and enforcement of lien | |
(7) | Regulations re school tax reduction | |
(8) | Taxpayer's recourse if no school tax reduction | |
5.7 | 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] | |
5.11 | Definitions | |
(2) | Primary caregiver tax credit | |
(2.1) | Registration form filed every three years | |
(3) | Regulations | |
(4) | Transitional | |
5.12 | Advance tuition fee income tax rebate | |
5.13 | Fertility treatment tax credit | |
5.14 | Eligibility for tax credit | |
(2) | Seniors economic recovery tax credit | |
(3) | Tax credit claimable by spouse or common-law partner | |
(4) | Advance payment in 2020 | |
(5) | Advance payment to person not eligible | |
5.15 | Eligibility for tax credit | |
(2) | Teaching expense tax credit | |
6 | [Repealed] | |
CORPORATION INCOME TAX | ||
7 | Tax payable by corporation | |
(2) | Small business deduction | |
(2.1) | Limitation | |
(3) | Tax and small business deduction rates | |
(3.1) | Business limit | |
(4) | Additional deduction for credit union | |
(4.0.1) and 7(4.0.2) | [Repealed] | |
(4.1) | [Repealed] | |
(4.2) | Preferred rate amount | |
(5) | Meaning of "taxable income earned in the year in Manitoba" | |
(6) | Regulation for determining preferred-rate amount | |
7.1 | [Repealed] | |
MANUFACTURING INVESTMENT TAX CREDIT |
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7.2 | 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 | |
(2.6) | Transitional | |
(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 |
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7.3 | Definitions | |
(1.1) | Transitional | |
(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 |
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7.5 | Definitions | |
(2) | Limitations re eligible salaries | |
(3) | Eligible training | |
(4) | Limitation re eligible tangible property expenditure | |
7.6 | 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 | |
(5.1) | Calculating period to qualify for frequent filming bonus | |
(6) | Cost-of-production credit | |
(7) | Application for credit | |
(8) | Duplicate claims | |
(9) | Interpretation | |
7.7 | Registration as eligible film | |
(2) | Advance certificate of eligibility for credit | |
(3) | Certificate of completion | |
(4) | Content of certificate of completion | |
7.8 | Revocation of registration or certificate | |
(2) | Effect of revocation | |
7.9 | Regulations | |
7.10 to 7.12 | [Repealed] | |
COOPERATIVE DEVELOPMENT TAX CREDIT |
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7.13 | 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 | Cooperative development tax credit | |
(2) | Refundable credit | |
(3) | Proof of credit | |
(4) | Unused credit deductible in other years | |
7.15 | Administrator to keep records | |
(2) | Recipient to keep records | |
(3) | Location of records | |
7.16 | Regulations | |
"NEIGHBOURHOODS ALIVE!" TAX CREDIT | ||
7.17 | Definitions | |
(2) | Barriers to employment | |
7.18 | 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 |
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7.19 | 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 | |
CHILD CARE CENTRE DEVELOPMENT TAX CREDIT |
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7.20 | Definitions | |
(2) | Refundable tax credit | |
(3) | Tax credit calculation | |
(4) | Approval of child care spaces | |
(5) | Maximum number of approved spaces | |
(6) | Minister may revoke approval | |
(7) | Proof of credit | |
(8) | Tax credit certificate | |
(9) | Regulations | |
FOREIGN TAX CREDIT | ||
8 | Foreign tax credit for corporations | |
(2) | Separate credit for each foreign country | |
(3) | Interpretation | |
9 | Capital gains refund | |
(2) | Manitoba refundable capital gains tax on hand | |
(3) | "Applicable tax rate" defined | |
(4) | Applying refund to other liability | |
10 | [Repealed] | |
PAID WORK EXPERIENCE TAX CREDIT | ||
10.1 | Definitions | |
(1.1) | Limitation — employment of graduate or journeyperson | |
(1.2) | Limitation — qualifying work placements | |
(1.3) | COVID-19 — qualifying work placements | |
(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 | |
(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] | |
(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] | |
(29) | Approval of cooperative education programs | |
(30) | Approval of courses and employers for youth work experience programs | |
ODOUR-CONTROL TAX CREDIT | ||
10.2 | 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 | 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 | 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 | |
(10) | Regulation may be retroactive | |
MANITOBA BOOK PUBLISHING TAX CREDIT |
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10.4 | 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 |
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10.4.1 | Printing tax credit | |
(1.1) | Transitional | |
(1.2) | Maximum applies to related or associated group | |
(2) | Claim for credit | |
(3) | Definitions | |
INTERACTIVE DIGITAL MEDIA TAX CREDIT |
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10.5 | Interactive digital media tax credit | |
(1.1) | Claimable amount | |
(1.2) | Eligible project costs for the year | |
(1.3) | Eligible labour costs for the year | |
(1.4) | Eligible marketing and distribution costs for the year | |
(2) | Claim for credit | |
(2.1) | Proof of credit | |
(2.2) | Limitation for projects for government | |
(2.3) | Credit may be reduced by government contribution | |
(3) | "Eligible corporation" defined | |
(4) | Other definitions | |
(5) | Interpretation of "labour expense" | |
(6) | Certificate of eligibility | |
(7) | Application for certificate of eligibility | |
(7.1) | Transitional | |
(7.2) | Amended certificate of eligibility | |
(7.3) | Application for amended certificate | |
(8) | Tax credit certificate | |
(8.1) | Content of 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 | ||
10.6 | 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 | Interpretation | |
(1.1) | Interpretation | |
(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 | 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 | Tax where venture capital business discontinued | |
(2) | Tax may be waived | |
11.6 | [Repealed] | |
MINERAL EXPLORATION TAX CREDIT | ||
11.7 | "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 |
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11.8 | 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 | Use of eligible investment proceeds | |
(2) | Minister may assess penalty | |
11.10 | Restriction on transfers | |
11.11 | 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 | Regulations | |
(2) | Administration and enforcement | |
(3) | Delegation | |
SMALL BUSINESS VENTURE CAPITAL TAX CREDIT |
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11.13 | 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 | Use of eligible investment proceeds | |
(2) | Administrator may assess penalty | |
11.15 | Restriction on transfers | |
11.16 | 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 | Regulations | |
EMPLOYEE SHARE PURCHASE TAX CREDIT |
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11.18 | Purposes of employee share purchase tax credit | |
11.19 | Definitions | |
(2) | Requirements for "eligible corporation" | |
(3) | Financial institution | |
11.20 | 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 | 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 | |
11.22 | Annual report by issuer | |
11.23 | Regulations | |
12 | [Repealed] | |
FARMER'S AVERAGING PROVISION | ||
13 | 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 | |
RETURNS | ||
14 | Application of federal provisions (returns, estimate of tax, assessment and withholding) | |
(2) | Regulations re withholding | |
15 | Reassessment | |
(2) | [Repealed] | |
16 and 17 | [Repealed] | |
PAYMENT OF TAX | ||
18 | Instalment payable by farmer or fisher | |
(2) | Provincial instalment linked to federal instalment | |
19 | Instalments payable by others | |
(2) | Provincial instalments linked to federal instalments | |
20 | Where instalments not required | |
21 | 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 | Penalty for failure to file return | |
(2) and (3) | [Repealed] | |
(4) | Collection agreement | |
26 | "Return" | |
(2) | Repeated failures | |
(3) | [Repealed] | |
(4) | Collection agreement | |
27 | Late or deficient instalments | |
27.1 | Misrepresentation in tax planning arrangements | |
(2) | Limitation | |
REFUND OF OVERPAYMENT | ||
28 | [Repealed] | |
28.1 | Application of federal provisions (refunds) | |
(2) | Application of refund to other debts | |
OBJECTIONS TO ASSESSMENTS | ||
29 | Application of federal provisions (objections) | |
(2) | [Repealed] | |
30 | Right of appeal | |
(2) | Matters that can be appealed | |
(3) | Notice of appeal | |
(4) | [Repealed] | |
(5) | Contents of notice | |
(6) | Fee on appeal | |
31 | 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 | 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 | Application of federal provisions (administration, garnishment and proceedings to collect) | |
(2) | Application | |
36.1 | Remission of provincial portion of federal tax remitted | |
37 | 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 | 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 | Taxpayer leaving Canada or defaulting | |
(2) | [Repealed] | |
46 | 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 | 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 | Failure to comply with regulations | |
(2) | Penalty | |
53 | [Repealed] | |
53.1 | 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 | "Untaxed income" defined | |
(2) | Provincial tax avoidance | |
(3) | [Repealed] | |
(4) | Application | |
(5) | [Repealed] | |
OFFENCES AND PENALTIES | ||
54 | Offence and penalty | |
(2) | Compliance order | |
(3) | Saving provision | |
55 | 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 | Revealing confidential information | |
(2) | Limitation | |
57.1 | 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 | Application of federal provisions (information and evidence) | |
(2) | [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 | 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 | Application of payments by minister | |
(2) | Relief of taxpayer | |
DEDUCTIONS AT SOURCE | ||
63 | No action for tax remitted | |
64 | Relief of tax payer | |
(2) | Recovery of overdeductions | |
NON-AGREEING PROVINCES | ||
65 | 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 |
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66 | Enforcement in other provinces | |
(2) | Registration | |
(3) | Regulations in aid | |
INFORMATION SHARING | ||
66.1 | Agreement respecting sharing of information | |
PART IV | ||
67 | [Repealed] | |
68 and 69 | [Repealed] | |
70 | [Repealed] | |
71 | [Repealed] | |
72 to 75 | [Repealed] | |
76 | [Repealed] |