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This version was current from June 16, 2011 to June 13, 2012.
Note: It does not reflect any retroactive amendment enacted after June 13, 2012.
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C.C.S.M. c. M265
The Municipal Revenue (Grants and Taxation) Act
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HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
In this Part,
"municipality" includes a local government district; (« municipalité »)
"transfer of land" includes a conveyance, deed, grant, or other instrument whereby any land is granted, assigned, conveyed, or otherwise transferred. (« transfert d'un bien-fonds »)
The council of a municipality or in the case of a local government district, the resident administrator thereof, may pass by-laws imposing such forms of taxes as it deems advisable within the municipality and without restricting the generality of the foregoing, it may impose a tax on persons in the municipality who purchase or consume motel and hotel accommodation, or meals at a restaurant or dining room, or liquor, or on the transfer of land.
A by-law under section 3 shall
(a) set out the rate or amount of tax imposed;
(b) state the product or services the sale or consumption of which is subject to the tax;
(c) prescribe the manner of collecting the tax imposed;
(d) provide for the appointment or designation of persons as collectors and fix the rate of commissions, if any, to be paid to collectors;
and may prescribe or authorize
(e) full or partial exemptions from the tax imposed under this Part;
(f) penalties for the violation of any provisions of the by-law; or
(g) the municipality to enter into agreements with the government with respect to the collection of tax imposed by the municipality under this Part.
A by-law under subsection (1) has no force until it is approved by the Lieutenant Governor in Council.
The government and a municipality may enter into an agreement whereby the government would collect the tax imposed by the municipality for remission to the municipality, subject to such terms and conditions as the agreement may provide.
GRANTS TO MUNICIPALITIES
The following definitions apply in this Part.
"fiscal year" means the period beginning on April 1 of one year and ending on March 31 of the following year. (« exercice »)
"fuel" and "aviation fuel" have the same meaning as in The Fuel Tax Act. (« carburant » et « carburant aviation »)
"fund" means the special account established under section 7. (« Fonds »)
"gasoline" means a fuel, other than motive fuel and aviation fuel. (« essence »)
"minister" means the minister appointed by the Lieutenant Governor in Council to administer this Part. (« ministre »)
"motive fuel" means fuel that can be used to generate power by means of a diesel engine. (« carburant moteur »)
"municipal grant" means a grant
(a) to a municipality;
(b) to a corporation controlled by a municipality; or
(c) to a corporation or other organization that provides facilities or other things in a municipality, if the Lieutenant Governor in Council considers the provision of financial support for those facilities or other things to be in the interests of the municipality or its residents. (« subvention à une municipalité »)
"municipality" includes an Indian Reserve, a local government district and a community under The Northern Affairs Act. (« municipalité »)
"taxable litre" means a litre of fuel — other than aviation fuel and fuel used in the operation of a locomotive — on the purchase of which tax is payable under The Fuel Tax Act. (« litre taxable »)
Repealed, S.M. 2011, c. 41, s. 35.
There shall be credited to the fund in each fiscal year the sums appropriated for municipal grants under this Part for the fiscal year.
There shall be charged to the fund in each fiscal year the municipal grants paid or distributed in that year under section 9.
Subject to section 8.1, the government's estimates of expenditure for a fiscal year beginning after March 31, 2011 must include, as a sum to be voted for municipal grants under this Part in that year, an amount not less than the sum determined in clause (a) or the amount determined in clause (b), whichever is greater:
(a) the sum of
(i) 4.15% of the amount estimated by the Minister of Finance to be the government's revenue under The Income Tax Act for the fiscal year,
(ii) $0.02 times the number of taxable litres of gasoline that the Minister of Finance estimates will be purchased in the fiscal year, and
(iii) $0.01 times the number of taxable litres of motive fuel that the Minister of Finance estimates will be purchased in the fiscal year;
(b) an amount equal to 1/7 of the amount estimated by the Minister of Finance to be the government's revenue under The Retail Sales Tax Act for the fiscal year.
The minimum amount to be included under section 8 in the estimates of expenditure is to be reduced for a fiscal year — and for each of the next two fiscal years — by 1/3 of the amount, if any, by which
(a) the municipal grants paid for the second preceding fiscal year (the "subject year");
(b) the amount that would have been determined under section 8, without reference to this section, if the estimated tax revenues and fuel sales for the subject year had been equal to the actual tax revenues and fuel sales for that year.
The minimum amount to be included under section 8 in the estimates of expenditure is to be increased for a fiscal year — and for each of the next two fiscal years — by 1/3 of the amount, if any, by which
(a) the amount that would have been determined under section 8, without reference to this section, if the estimated tax revenues and fuel sales for the second preceding fiscal year (the "subject year") had been equal to the actual tax revenues and fuel sales for that year;
(b) the municipal grants paid for the subject year.
Subsections (1) and (2) do not apply if the subject year referred to in those subsections ends before April 1, 2011.
Subject to subsection (1.1), the manner in which the amount credited to the fund in a fiscal year is to be allocated and paid or distributed among municipalities and other areas of the province is to be determined by the Lieutenant Governor in Council.
The grants under subsection (1) must include for each municipality that operates a regular or rapid public transit system a transit operating grant in an amount that is not less than 50% of the annual operating cost of the transit system in excess of its annual operating revenue, as determined by the Minister of Local Government in consultation with the municipality.
9(3) and (4) Repealed, S.M. 2011, c. 41, s. 37.
For each fiscal year beginning after 2010, the annual report of the department over which the minister responsible for The Municipal Act and The City of Winnipeg Charter presides must include a report on the expenditures made by the government out of the sums appropriated for municipal grants for that fiscal year.
The Lieutenant Governor in Council may make regulations
(a) defining words or expressions used but not defined in this Part;
(b) establishing reporting requirements for municipalities respecting grants received by them;
(c) providing authority to investigate, inspect or audit any matter pertaining to a grant made or to be made to a municipality under this Part;
(d) respecting any matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part.
This Act shall no longer be referred to as chapter T5 of the Continuing Consolidation of the Statutes of Manitoba but may be referred to as chapter M265 of the Continuing Consolidation of the Statutes of Manitoba.
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