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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 | |
| (3) | Limit | |
| (4) | Enforcement of Criminal Code provisions | |
| 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| (3) | Repealed | |
| (4) | Conflict | |
| 7 | (1) | Service of documents |
| (2) | Service by mail | |
| (3) | Time of mailing and delivery | |
| (4) | Service by delivery | |
| 7.1 | (1) | Electronic service through TAXcess |
| (2) | Exception | |
| (3) | "TAXcess" defined | |
| 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 | |
| (1.1.1) | Order to apply for tax authorization | |
| (1.1.2) | Director may assign RST number without application | |
| (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 | |
| (4) | No interest on deposit | |
| (5) | Default | |
| 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 | |
| (3.1) | Maximum amount of security during infrastructure funding period | |
| (4) | Other form of security | |
| (4.1) | Money on deposit as 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 | |
| (4.1) | Assistance orders | |
| (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 | ||
| 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 | |
| (3.1) | When amount is paid, remitted or received | |
| (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 | |
| (5) | Additional amounts recoverable as tax debt | |
| 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 | |
| (4) | Duration of warrant | |
| 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 and marked 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 | |
| (8) | Suspension of driver's licence | |
| (9) | Suspension in addition to penalty or fine | |
| (10) | Court to inform Registrar of Motor Vehicles | |
| (11) | No issuance or renewal of licence during suspension | |
| 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 | |
| 80.2 | (1) | Penalties, fines, costs and surcharges may be collected as tax debt |
| (2) | Collection actions | |
| 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 | ||