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C.C.S.M. c. T80
The Tobacco Tax Act
| 1(1) | Definitions |
| (2) | Interpretation |
| 1.1 | Administration and enforcement |
| 2(1) | Imposition of tax |
| (2) | Tax payable when tobacco received |
| (3) | Tax payable in other circumstances |
| (4) | Computation of tax |
| (5) | Computation of tax — cigars |
| (6) | Definition of "price at retail" |
| 3 | Fraction of a cent not required to be remitted |
| PROHIBITIONS RESPECTING POSSESSION OR SALE OF TOBACCO | |
| 3.1(1) | Interpretation of "person" |
| (2) | Possession of cigarettes etc. not Manitoba marked |
| (3) | Exception |
| 3.2 | Sale of unmarked tobacco products |
| 3.3(1) | Possession for sale of cigarettes etc. not Manitoba marked |
| (2) | Exception |
| 3.4 | |
| 3.5 | |
| 3.6 | Possession of cigars, pipe tobacco etc. |
| 3.7 | Possession limit of five units |
| LICENCES AND PERMITS | |
| 4(1) | Retail dealer's licence required |
| (1.1) | Retail dealer's licence restrictions |
| (2) | Wholesale dealer's licence required |
| (3) | Identification required on vending machines |
| (4) | Licence to sell to retail dealer |
| (4.1) | Dealer to purchase from licensed wholesaler |
| (5) | Limitation on sales |
| (6) | |
| 4.1 | Permit for possession of cigarettes or fine cut tobacco |
| 4.2 | Permit for producing mark or stamp |
| 4.3 | Permit for equipment |
| 5 | |
| 6 | |
| 7 | |
| 8 | |
| COLLECTORS | |
| 9(1) | Appointment of collector |
| (2) | Dealer to account for taxes etc. |
| (3) to (4.1) | |
| (5) to (9.2) | |
| (10) | Agreements with collectors |
| (11) | Appointment of deputy collectors |
| (12) | Dealers deemed to be deputy collectors |
| (13) to (17) | |
| COLLECTION AND REMISSION OF TAX | |
| 10(1) | Duty of collectors |
| (2) | Duty of deputy collectors |
| (3) | Tax deemed to have been collected |
| (4) | |
| (5) | Reports on change of rate |
| (6) | Remission of proceeds |
| (7) | |
| 11(1) | Remission of tax by collectors |
| (2) and (3) | |
| 12 | |
| 13(1) | Agreement with collectors |
| (2) | Computation of proceeds of tax |
| (3) | |
| (4) | Payment of balance by collector |
| (5) | |
| (6) | Refund re accidental loss |
| (7) | |
| (8) and (9) | |
| 14 to 17 | |
| 18(1) | |
| (2) | Absorption of tax prohibited |
| 19 | |
| 20 | |
| COLLECTION OF TAX AT CUSTOMS | |
| 20.1(1) | Definition |
| (2) | Agreement with Canada re collection of tax |
| (3) | Deemed agreement |
| 20.2(1) | Definition of "price at retail" |
| (2) | Agent for enforcement authorized to collect tax |
| (3) | Purchaser to pay tax |
| (4) | Exception |
| (5) | Failure to report or pay tax |
| (6) | Forfeiture and disposal |
| (7) | Refunds and collection of underpayments |
| (8) | Immunity of agents for enforcement |
| 21 to 26.2 | |
| 27 | |
| 27.1 | |
| 27.2 | |
| REGULATIONS | |
| 28(1) | Regulations |
| (2) | Limitation on rate changes by regulation |
| (3) | Effective date |