C.C.S.M. c. T2
The Tax Administration and Miscellaneous Taxes Act
PART I | |
TAX ADMINISTRATION | |
DIVISION 1 | |
GENERAL | |
1(1) | Definitions |
(2) | Solicitor-client privilege |
(3) | Process for dealing with solicitor-client privilege |
(4) | No privilege in respect of accounting record |
(5) | Interpretation of tax Acts |
2 | Crown bound |
3(1) | Director may delegate |
(2) | Director may continue to act |
4(1) | Designation of tax officer |
(2) | Status as peace officer |
5 | Minister or director may approve forms |
6(1) | Information confidential |
(2) | Reciprocal exchange of information |
(3) | Notice of arrangements and agreements |
(4) | Conflict |
7(1) | Service of documents |
(2) | Service by mail |
(3) | Time of mailing and delivery |
(4) | Service by delivery |
8 | Evidence of service |
9(1) | Earlier due date |
(2) | Exception |
DIVISION 2 | |
COMPLIANCE | |
TAX AUTHORIZATIONS | |
10(1) | Director may issue tax authorization |
(1.1) | Application for tax authorization |
(1.2) | Reasons not to issue tax authorization |
(1.3) | Additional reason not to issue tax authorization to corporation, partnership or trust |
(2) | Additional reasons not to issue tax authorization |
(3) | Cancellation |
(4) | Opportunity to make submission |
(5) | Temporary suspension |
(6) | When cancellation or suspension becomes effective |
(7) | Automatic cancellation or refusal to issue |
(8) | Appeal of director's decision or order |
10.1 | Tax authorization not transferable |
10.2 | Tax authorization does not satisfy other requirement |
11(1) | Return of tax authorization |
(2) | Removal of carrier decals |
REPORTING AND PAYMENT OF TAX | |
12(1) | Director may require bond |
(2) | Amount of bond |
(3) | Other form of security |
12.1 | Collector is agent of government |
13(1) | Payment by purchaser applied first to tax |
(2) | Payment by deputy collector applied first to tax |
14(1) | Definitions |
(2) | Contractor to provide information |
(3) | Extra-provincial contractor to provide security |
(4) | Other form of security |
(5) | Liability of principal |
(6) | Principal entitled to recover amount paid |
15(1) | Director may impose reporting or remittance requirements |
(2) | Director may extend filing or payment deadline |
16(1) | Reporting by receiver, trustee, etc. |
(2) | Receiver, trustee or other like person to file returns |
(3) | Director may issue certificate |
RECORDS | |
17(1) | Taxpayer to maintain records |
(2) | Carrier to maintain records |
(2.1) | Holder of tax authorization to keep records |
(3) | Records must be adequate |
(4) | Director may order records to be kept |
18(1) | How long records must be kept |
(2) | When records may be destroyed |
(3) | Records requiring authorization to be destroyed |
(4) | Extended preservation |
(5) | Preserving electronic records |
INSPECTIONS | |
19 | Tax authorization to be produced for inspection |
20 | Records to be made available for inspection, etc. |
21(1) | Order to produce records, etc |
(2) | Who may be required to produce records, etc. |
(3) | Contents of order |
(4) | |
22(1) | General authority to inspect |
(2) | Right of entry |
(3) | Officer to show identification |
(4) | Assistance to tax officer |
(5) | Electronic records |
(6) | Tax officer may make copies |
(7) | Tax officer may remove records to make copies |
23 | Copies as evidence |
24(1) | Warrant to enter and inspect |
(2) | Application without notice |
25(1) | Right to take fuel samples |
(2) | Stopping vehicle to examine fuel |
(3) | Stopping vehicle operated under carrier licence |
(4) | Operator to provide proof of identity |
INVESTIGATION, SEARCH AND SEIZURE | |
26 | General authority of tax officer |
27(1) | Warrant for search and seizure |
(2) | Warrant re unmarked tobacco held by common carrier |
(3) | Application without notice |
(4) | Tax officer may secure evidence |
27.1(1) | Investigative warrant |
(2) | Conditions for issuing warrant |
(3) | Interpretation |
(4) | Terms and conditions |
(5) | Notice after covert entry |
(6) | Extension of deadline for notice |
27.2 | Telewarrant |
28(1) | Search and seizure without warrant |
(2) | Seizure without warrant |
(3) | Seizure of vehicle or container |
29 | Seizure of abandoned tobacco |
30 | Stopping vehicle on suspicion of tobacco offence |
31(1) | Tax officer may seize bulk fuel, vehicle, etc. |
(2) | Stopping vehicle to seize bulk fuel |
31.1 | Operator to provide proof of identity |
31.2(1) | Definitions |
(2) | Operator to provide information |
(3) | Vehicle carrying unmarked tobacco may be seized and impounded |
(4) | Delayed seizure and impoundment |
(5) | Procedure on seizure |
(6) | Place of impoundment |
(7) | Period of impoundment |
(8) | Personal property in vehicle |
(9) | Notice of seizure and impoundment |
(10) | Application for release to owner |
(11) | Director to be served |
(12) | Hearing by justice |
(13) | Order for release to owner |
(14) | Garage keeper's lien |
(15) | Effect of lien |
(16) | Disposal of impounded vehicle by garage keeper |
(17) | Transfer to garage keeper |
(18) | Cancellation of previous owner's registration |
(19) | Owner's right against operator |
(20) | Minister's response to wrongful seizure |
DISPOSITION OR RELEASE OF SEIZED ITEMS | |
32 | Property seized without a warrant |
33(1) | Return of records |
(2) | Justice may extend time to return records |
(3) | Decision final |
34(1) | Release of bulk fuel |
(2) | Sale of bulk fuel |
(3) | Interest on proceeds |
(4) | Disposition of proceeds and interest |
(5) | Compensation where cost of fuel exceeds proceeds |
(6) | Tax deemed to be paid |
(7) | Refund |
35 | Disposition of perishable or dangerous items |
36(1) | Release of seized tobacco |
(1.1) | Exception — more than five units seized |
(2) | Disposition of seized tobacco |
(3) | Release or payment — no conviction |
(4) | Application for release or compensation |
(5) | Tobacco to be marked before release |
(6) | Forfeiture on conviction |
(7) | Forfeiture of abandoned or unmarked tobacco |
36.1 | Damage to seized or impounded property |
DIVISION 3 | |
TAX DEBT | |
LIABILITY FOR TAX DEBT | |
37(1) | Tax debt |
(2) | Tax debt not affected by offence |
38(1) | Interest |
(2) | When interest begins to accrue |
(3) | Interest on deficient instalments |
(4) | No interest on refund of instalments |
39(1) | Penalty for late payment |
(2) | Director may impose additional penalty |
(3) | Fee for dishonoured cheque |
(4) | Failure to comply with director's order |
(5) | Penalty in addition to other fine or penalty |
40(1) | Director may waive interest or penalty or allow commission |
(2) | Report of waiver |
41 | Sale or assignment of account receivable |
42(1) | Tax debt not dependent on assessment |
(2) | Liabilities arising only by assessment |
(3) | Exception — liability not acknowledged by debtor |
43(1) | Corporate directors liable for corporation's tax debt |
(2) | Prudent director not liable |
(3) | Limitation period for assessment |
(4) | Limitations |
(5) | Director may allocate payments |
(6) | Rights of corporate director on payment of corporation's tax debt |
(7) | Corporation remains liable |
43.1(1) | Non-director functioning as corporate director |
(2) | Decision of director |
(3) | Restrictions on director's decision |
(4) | Deemed director |
(5) | Notice of decision |
44(1) | Liability of transferee after non-arm's length transfer |
(2) | Limit of transferee's liability |
(3) | Meaning of "arm's length" |
(4) | Effect of payments |
(5) | Transferor remains liable |
45(1) | Definitions |
(2) | Seller to obtain tax certificate before sale in bulk |
(3) | Application fee |
(4) | Director to issue certificate |
(5) | Seller to provide certificate to buyer |
(6) | Liability of buyer |
(7) | Buyer's right of recovery |
(8) | Tax debt discovered after certificate is issued |
ASSESSMENT OF TAX DEBT | |
46(1) | Assessment or reassessment of tax debt |
(2) | Clarification |
(3) | Determination of taxable amount |
(4) | Estimate of tax payable |
(5) | Tax deemed to have been collected |
46.1(1) | Correction of minor deficiency |
(2) | No effect on right of appeal |
47(1) | Limits on assessment or reassessment |
(2) | Limit on reassessment after appeal |
48(1) | Notice of assessment or reassessment |
(2) | Notice to taxpayer |
49 | Assessment deemed correct |
50 | Time for payment |
ANTI-AVOIDANCE | |
51(1) | Definitions |
(2) | General anti-avoidance rule |
(3) | Request for adjustments |
(4) | Director's response |
(5) | Determining tax consequences |
(6) | Application |
52(1) | Advance ruling |
(2) | Fees re advance ruling |
REFUND OF OVERPAYMENT | |
53(1) | Refund of overpayment by taxpayer |
(2) | Refund of overpayment by collector |
(3) | Limitation |
(4) | No other right of recovery |
(5) | Amounts under $10. not refundable |
BAD DEBTS | |
53.1(1) | Definitions |
(2) | Deduction for tax remitted in respect of bad debt |
(3) | Refund of tax remitted in respect of bad debt |
(4) | Time limit for deduction or application for refund |
(5) | Recovery of bad debt |
(6) | Order of payment |
(7) | Transitional |
DIVISION 4 | |
APPEALS | |
54 | Appeals do not affect tax debt obligations |
55 | Appeal to Tax Appeals Commission |
56(1) | How to appeal |
(2) | Acting on behalf of taxpayer |
(3) | Limitation on appeal of reassessment |
57(1) | Powers of Tax Appeals Commission |
(2) | Power to vary |
(3) | Technical irregularity |
58 | Appeal to Court of Queen's Bench |
59(1) | How to appeal |
(2) | Appeal of director's decision or order |
(3) | Appeal of commission's decision |
(4) | Appellant to serve application on other party |
(5) | Court decision |
60 | Refund after appeal |
DIVISION 5 | |
TAX DEBT RECOVERY | |
ENFORCEMENT ACTIONS | |
61 | Exercise of powers to collect tax debts |
62 | Tax debt recoverable by civil action |
63 | Tax debt certificate |
64(1) | Lien for tax debt |
(2) | Extent of security |
(3) | When lien takes effect |
(4) | Effect of failure to proceed |
65(1) | Registration against real property |
(2) | Registration on production |
(3) | Enforcement of lien on real property |
(4) | Director may postpone, amend or discharge lien |
66(1) | Registration in Personal Property Registry |
(2) | Effect of registration |
(3) | Priority of lien for tax collected but not remitted |
(4) | Exceptions to priority |
(5) | Director may postpone, amend, renew or discharge lien |
67(1) | Tax debt warrant |
(2) | Effect of warrant |
(3) | Authority of sheriff re cash and credit card receipts |
68(1) | Director may demand payment from third party |
(2) | Joint account |
(3) | Application of demand to periodic payments |
(4) | Amount payable by third party |
(5) | When payment is due |
(6) | Priority of demand — tax collected and not remitted |
(7) | Priority of demand — other tax debt |
(8) | Personal liability under a third party demand |
69(1) | Director may demand payment from institutional lender |
(2) | Director may demand payment from other lender |
(3) | Expiry of demand |
(4) | Liability of lender |
70 | Content of demand for payment |
71(1) | Payment discharges liability |
(2) | Deemed loan or payment |
72 | Right of recovery |
DEEMED TRUST FOR TAXES NOT REMITTED | |
73(1) | "Collector" includes deputy collector |
(2) | Property of collector deemed to be held in trust |
(3) | Priority of taxes collected and held in trust |
(4) | Receiver, trustee or like person to obtain certificate before distribution |
(5) | Liability for distribution without certificate |
(6) | Collector remains liable |
(7) | Right of recovery |
RELIEF FROM ENFORCEMENT | |
74(1) | Application for court protection from enforcement |
(2) | Time to make application |
(3) | Court order may terminate or limit enforcement action |
(4) | Limitations |
(5) | Court may require tax debtor to provide security |
DIVISION 6 | |
OFFENCES AND PENALTIES | |
75(1) | Offences — records and reporting |
(2) | Offences — tax authorizations and collection agreements |
(3) | Offences — failure to comply with director's order |
(4) | Penalty |
(5) | Additional order to file returns |
(6) | Additional order to comply with director's order |
76(1) | Offences — inspections and investigations |
(2) | Offences — evasion |
(3) | Offence — refusal to pay or remit |
(4) | Penalty |
(5) | Additional penalty for tax evasion |
(6) | Onus re payment or remittance of tax |
(7) | Additional order to pay or remit tax |
77(1) | Offences — fuel |
(2) | Offences — carrier licences |
(3) | Penalty |
78(1) | "Motor vehicle" defined |
(2) | Impoundment of vehicle |
(3) | Release of vehicle |
(4) | Sale of vehicle |
(5) | |
79(1) | Offences — bulk fuel |
(2) | Penalty |
(3) | Additional penalty |
80(1) | Offences — marking or stamping tobacco packaging |
(2) | Offences — possession, purchase or sale of tobacco |
(3) | Offence — accounting for tax on tobacco |
(4) | Penalty |
(5) | Additional fine |
(6) | Reduction of additional fine |
(7) | |
80.1(1) | Definitions |
(2) | Vehicle liable to forfeiture |
(3) | Director to register financing statement |
(4) | Notice of liability to forfeiture |
(5) | Lack of notice does not affect forfeiture |
(6) | Restrictions affecting owner |
(7) | Additional restrictions |
(8) | Insurance proceeds |
(9) | Insurance proceeds paid to Minister of Finance |
(10) | Owner may apply for release of vehicle |
(11) | Director to be served |
(12) | Justice may consider any relevant evidence |
(13) | Order for release from liability to forfeiture |
(14) | Owner's right against alleged offender |
(15) | Vehicle no longer liable to forfeiture |
(16) | Timing of forfeiture |
(17) | Notice of forfeiture |
(18) | Content of notice |
(19) | Owner must relinquish vehicle |
(20) | Seizure of vehicle |
(21) | Owner liable for value of vehicle |
(22) | Owner liable for reduction in value and appraisal cost |
(23) | Exception |
(24) | Determination of reduction in value |
81 | Separate offence for each transaction |
82(1) | Offence — corporation liable for offence by officer or employee |
(2) | Offence — director or officer liable for offence by corporation |
83(1) | Six-year limitation period for prosecution |
(2) | Extended limitation period for certain offences |
84(1) | Affidavit as to compliance by director |
(2) | Certificate of analyst |
DIVISION 7 | |
REGULATIONS | |
85(1) | Regulations |
(2) | Effective date |
DIVISION 8 | |
TRANSITIONAL PROVISIONS | |
86 | Definitions |
87 | General application to prior periods and events |
88 | Penalty for late payment or remittance |
89 | Interest |
90(1) | Matters under appeal |
(2) | Appeal period not expired |
(3) | Appeal of minister's decision or order under former Act |
91(1) | Priority of lien registered under former Act |
(2) | Priority of lien registered against personal property after March 8, 2005 |
(3) | Realization, postponement, amendment or discharge of prior lien |
(4) | Lien may be registered under this Part |
92 | Continuation of debt recovery action |
93 | Offences and penalties |
94 | Tax officers |
95(1) | Regulations |
(2) | Effective date of regulation |
DIVISION 9 | |
ADMINISTRATION AND ENFORCEMENT OF BAND TAXES | |
95.1(1) | Definitions |
(2) | Minister may enter into tax administration agreement |
(3) | Agreement may provide for commission or fee |
(4) | Band tax to be paid into Consolidated Fund |
(5) | Payments to band |
(6) | Exemption to prevent double taxation |
(7) | Confidentiality of information |
(8) | Disclosure of information with band council |
PART I.1 | |
TAX ON ELECTRICITY AND CERTAIN OTHER PRODUCTS | |
96 to 110 | |
PART II | |
SCHOOL TAX REDUCTION | |
PART III | |
LAND TRANSFER TAX | |
111(1) | Definitions |
(2) | Farm Lands Ownership definitions |
(3) | Real Property Act definitions |
112(1) | Imposition of tax |
FORMULA | |
(2) | Calculation of nil value |
(3) | Transfer of fractional interests |
(4) | Transfer registered in more than one office |
(5) | Refund on rejection |
113(1) | Farm land exemption |
(2) | Other exemptions |
(3) | Transfer for benefit of Indian band |
(4) | Affidavit |
114(1) | Other exemptions |
(2) | Evidence of eligibility for exemption |
115(1) | Affidavit of value |
(2) | By whom affidavit made |
116(1) | Protest of payment of tax |
(2) | Protest referred to minister |
(3) | Contents |
(4) | Minister's determination |
(5) | Notice |
(6) | Appeal |
117(1) | Assessment |
(2) | Notice to transferee |
(3) | Contents of notice |
(4) | Payment |
(5) | Limitation |
(6) | Formal errors |
(7) | Interest on tax owing |
118(1) | Notice of objection |
(2) | Contents |
(3) | Minister's determination |
(4) | Notice |
(5) | Extension of time |
(6) | Appeal |
119(1) | Failure to pay tax |
(2) | False affidavits, etc |
(3) | Persons acquiescing |
(4) | Corporate officers |
(5) | Fine on corporation |
(6) | Fine on individual |
(7) | Minister's certificate |
(8) | No action |
120 | Application of Part I |
121 | Fraud |
PART IV | |
ENVIRONMENTAL PROTECTION TAX | |
122 | Definitions |
123(1) | Environmental protection tax |
(2) | Exception |
124(1) | Collectors |
(2) | Deputy collectors |
(3) | Dealers deemed to be deputy collectors |
(4) | Duty of collectors |
(5) | Duty of deputy collectors |
(6) | Remission of proceeds |
(7) | Remission of tax by collectors |
(8) | Agents of Crown |
(9) | Revenue officers |
125 | Regulations |
PART V | |
C.C.S.M. REFERENCE | |
126 | C.C.S.M. reference |
TABLE OF CONCORDANCE |