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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) | Designation of tax officer as peace officer |
| 4.1 | Provisions not applicable to tax officers, etc. |
| 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 |
| (3.1) | Stop order |
| (4) | Opportunity to make submission |
| (5) | Temporary suspension |
| (6) | When order 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) | Return 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 |
| 18.1 | Suppression software |
| 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) | Repealed |
| 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 |
| (2.1) | Operator to cooperate |
| (3) | Stopping vehicle operated under carrier licence |
| (4) | Operator to provide proof of identity |
| 25.1 | Faulty dye injector pump |
| 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 |
| 39.1(1) | Penalty — missing tobacco mark or stamp |
| (2) | Amount of 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 |
| (6) | Director may apply refund to taxes, interest and penalties owing |
| (7) | Notice of application of refund |
| 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 |
| (3.1) | Lien remains in effect |
| (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 |
| (5.1) | Additional order to comply with agreement |
| (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) | Repealed |
| 79(1) | Offences — bulk fuel |
| (2) | Penalty |
| (3) | Repealed |
| 80(1) | Offences — marking or stamping tobacco packaging |
| (2) | Offences — possession, purchase or sale of tobacco |
| (2.1) | Interpretation |
| (3) | Offence — accounting for tax on tobacco |
| (4) | Penalty |
| (5) | Additional fine |
| (6) | Reduction of additional fine |
| (7) | Repealed |
| 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 | Repealed |
| 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 |
| 112.1(1) | Refund on rescission |
| (2) | Refund on Registrar-General's order |
| (3) | Conditions of agreement not met |
| 112.2 | Refund of land transfer tax if RST also paid |
| 112.3(1) | Application for refund or waiver |
| (2) | Notice |
| (3) | Appeal |
| 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 |
| (3) | Certificate of value |
| 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 |
| 119.1(1) | Definitions |
| (2) | General anti-avoidance rule |
| (3) | Request for adjustments |
| (4) | Minister's response |
| (5) | Determining tax consequences |
| 119.2(1) | Advance ruling |
| (2) | Fees re advance ruling |
| 120 | Application of Part I |
| 120.1(1) | Property of collector deemed to be held in trust |
| (2) | Priority of taxes collected and held in trust |
| 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 |