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The Income Tax Act

C.C.S.M. c. I10

The Income Tax Act

1 (1) Definitions
(1.1) and (1.2) Repealed
(2) "Last day of the taxation year"
(3) Tax payable
(4) Definitions under federal Act
(5) Interpretation generally
(6) Modification of federal provisions
TABLE
(7) Negative amounts
1.1 (1) "Federal application rule" defined
(2) Application of federal Act and regulations
2 (1) Compound interest
(2) Repealed
PART I
INCOME TAX
DIVISION I
LIABILITY FOR TAX
3 (1) Individuals liable to pay tax
(2) Corporations liable to pay tax
(3) Exemptions
(4) to (6) Repealed
DIVISION II
COMPUTATION OF TAX
INDIVIDUAL INCOME TAX
Rules for Computing Tax
4 (1) Rules for computing individual's tax payable
(2) "Manitoba percentage" defined
(3) Indexing
(4) Consumer Price Index for Manitoba
(5) Rounding
Basic Tax Payable — 2001 and Later Years
4.1 (1) Basic tax payable — 2001 taxation year
(2) Basic tax payable — 2002 taxation year
(2.1) Basic tax payable — 2003 taxation year
(2.2) Basic tax payable — 2004 and 2005 taxation years
(2.3) Basic tax payable — 2006 taxation year
(2.4) Basic tax payable — 2007 taxation year
(2.5) Basic tax payable — 2008 taxation year
(2.6) Basic tax payable — 2009 to 2015 taxation years
(2.7) Basic tax payable — 2016 and subsequent taxation years
(2.8) CPI adjustment to tax bracket amounts
(3) Basic tax payable by trust
4.2 Repealed
Tax on Lump Sums
4.3 Tax on lump sums
Additional Taxes
4.4 Tax on split income
4.5 Additional minimum tax
Non-Refundable Tax Credits
4.6 (1) Repealed
(2) Non-refundable credits for 2001 and following
(3) Basic personal amount
(3.1) Indexing of basic personal amount
(4) Age amount
(5) Claim re spouse or common-law partner
(6) Eligible dependant amount
(7) Infirm dependant amounts
(8) Caregiver amount
(9) Pension contributions and EI premiums
(10) Pension income amount
(10.1) Adoption costs
(10.2) Fitness tax credit
(10.3) Definitions for fitness tax credit
(10.4) Additional fitness tax credit for individual with disability
(10.5) Fitness tax credit claimable by spouse or common-law partner
(10.6) Fitness tax credit claimable by parent or parent's spouse or common-law partner
(10.7) Children's arts and cultural activity tax credit
(10.8) Additional arts and cultural activity tax credit for child with disability
(10.9) Definitions for arts and cultural activity tax credit
(10.10) Repealed
(11) Disability amount
(12) Dependant disability amount
(13) Unused tuition and education amount
(14) Tuition and education amount
(14.0.1) Tuition and education amount for student eligible for disability tax credit
(14.1) Transfer of tuition and education amount
(15) Tuition and education amounts transferred from child
(15.1) and (15.2) Repealed
(15.3) Volunteer firefighter or search and rescue amount
(16) Amounts transferred from spouse or common-law partner
(16.1) Family tax benefit
(16.2) Limitation
(17) Medical expense amount
(18) Donations tax credit
(19) Interest on student loan
(20) Limitations and interpretation
4.7 (1) Dividend tax credit
(2) Ordering
4.8 Overseas employment tax credit
4.9 Minimum tax carry-over
4.9.1 (1) Graduate's tuition fee income tax rebate
(2) Definitions
(3) Application to deceased graduate
(4) One claim per calendar year
Tax Reduction
4.10 (1) Repealed
(2) Family tax reduction — 2001 to 2007 taxation years
(3) Limitation
(4) Repealed
Political Contribution Credit
4.11 (1) Repealed
(1.1) Political contribution credit — 2005 to 2017
(1.2) Political contribution credit — 2018 and subsequent taxation years
(2) Determination of amount contributed
(3) Interpretation
Foreign Tax Credit
4.12 (1) Foreign tax credit
(2) Interpretation
Mutual Fund Trusts
4.13 (1) Mutual fund trust capital gains refund
(2) Manitoba refundable capital gains tax on hand
(3) Applying refund to other liability
General
4.14 Repealed
4.15 Bankruptcy
4.16 (1) Repealed
(2) Application of overpayment
Refundable Tax Credits
5 (1) Refundable tax credits
(2) Limited credits for recipients of social assistance
(3) Regulations
(4) No credit if return not filed
(5) Exception
5.1 Refundable tax credits for year of death
5.2 (1) More than one return in the same calendar year
(2) No credit for separate return under subsection 70(2)
Education Property and School Tax Credits
5.3 (1) Definitions
(2) How to designate principal residence
(3) Only primary residence may be designated
(4) Only one principal residence at a time
(5) Extended meaning of "principal residence"
(6) Communal and other arrangements
(7) Repealed
5.4 (1) Eligibility for education property tax credit
(2) Only one spouse or partner eligible for education property tax credit
(2.1) Only one education property tax credit per residence
(3) Education property tax credit
(4) Education property tax credit for seniors
(5) Repealed
(6) Regulation
5.5 (1) Eligibility for school tax credit
(2) School tax credit
(3) Use of table
5.5.1 (1) Definitions
(2) Residential and farm or other property
(3) Eligibility for rebate
(4) Death before tax due date
(5) Seniors' school tax rebate — 2015 to 2017
(6) Seniors' school tax rebate — after 2017
(7) Regulation
5.6 (1) School tax reduction
(1.1) No school tax reduction for property with multiple residences
(1.2) Assessed owner entitled to school tax reduction
(1.3) Repealed
(2) Reimbursement of municipality or local government district
(2.1) Payment to school board
(2.2) Credit to the Community Revitalization Fund
(3) Repayment of school tax reduction
(3.1) Repayment due date
(4) Interest payable
(5) Demand by minister
(6) Penalty
(7) Regulations re school tax reduction
(8) Taxpayer's recourse if no school tax reduction
Personal Tax Credit
5.7 (1) Eligibility for personal tax credit
(2) Personal tax credit
(2.1) Adjustments to personal credit
(3) Limitation
(4) Further limitation re certain dependants
(5) Alternate personal tax credit claimable by only one spouse or partner
5.8 Repealed
5.9 and 5.10 Repealed
Primary Caregiver Tax Credit
5.11 (1) Definitions
(2) Primary caregiver tax credit
(3) Regulations
(4) Transitional
Advance Tuition Fee Income Tax Rebate
5.12 Advance tuition fee income tax rebate
Fertility Treatment Tax Credit
5.13 Fertility treatment tax credit
6 Repealed
CORPORATION INCOME TAX
7 (1) Tax payable by corporation
(2) Small business deduction
(2.1) Limitation
(3) Tax and small business deduction rates
(3.1) Business limit
(4) Additional deduction for credit union
(4.0.1) and 7(4.0.2) Repealed
(4.1) Repealed
(4.2) Preferred rate amount
(5) Meaning of "taxable income earned in the year in Manitoba"
(6) Regulation for determining preferred-rate amount
7.1 Repealed
MANUFACTURING INVESTMENT TAX CREDIT
7.2 (1) Manufacturing investment tax credit
(1.1) Refundable credit
(1.2) Transitional
(2) Definitions
(2.1) Repealed
(2.2) Qualified property acquired after March 8, 2005 includes used property
(2.3) Repealed
(2.4) Property acquired when available for use
(2.5) Limitations
(2.6) Transitional
(3) Credit — trust beneficiary
(4) Credit — partnership
(4.1) Tiered partnerships
(5) Credit — amalgamation
(6) Credit — winding-up
(7) Corporation may renounce tax credit
(8) Effect of renunciation by filing-due date
(8.1) Effect of renunciation within following year
RESEARCH AND DEVELOPMENT TAX CREDIT
7.3 (1) Definitions
(1.1) Transitional
(2) Deduction
(2.1) Repealed
(2.2) Limitations
(2.3) Refundable credit
(3) Beneficiary of trust
(4) Member of partnership
(4.1) Tiered partnerships
(5) Amalgamation
(6) Winding-up
(7) Corporation may renounce tax credit
(7.1) Effect of renunciation by filing-due date
(7.2) Effect of renunciation within following year
(8) Exception
7.4 Repealed
FILM AND VIDEO PRODUCTION TAX CREDIT
Definitions and Interpretation
7.5 (1) Definitions
(2) Limitations re eligible salaries
(3) Eligible training
(4) Limitation re eligible tangible property expenditure
Tax Credit
7.6 (1) Refundable film and video production tax credit
(2) Cost-of-salaries credit
(3) Principal owner
(4) Only one principal owner
(5) Frequent filming bonus involving series
(6) Cost-of-production credit
(7) Application for credit
(8) Duplicate claims
(9) Interpretation
Registration and Certification
7.7 (1) Registration as eligible film
(2) Advance certificate of eligibility for credit
(3) Certificate of completion
(4) Content of certificate of completion
7.8 (1) Revocation of registration or certificate
(2) Effect of revocation
Regulations
7.9 Regulations
7.10 to 7.12 Repealed
COOPERATIVE DEVELOPMENT TAX CREDIT
7.13 (1) Definitions
(2) Cooperative development fund
(3) Administrator's obligations
(4) Tax credit receipt
(5) Annual limit on tax credits
(6) Reduced limit if more than one administrator
(7) Restrictions on use of grant or investment proceeds
(8) Recovery of tax credit — failure to use contributions
(9) Recovery of tax credit — recipient's failure to comply with restrictions
7.14 (1) Cooperative development tax credit
(2) Refundable credit
(3) Proof of credit
(4) Unused credit deductible in other years
7.15 (1) Administrator to keep records
(2) Recipient to keep records
(3) Location of records
7.16 Regulations
"NEIGHBOURHOODS ALIVE!" TAX CREDIT
7.17 (1) Definitions
(2) Barriers to employment
7.18 (1) Deduction from tax payable
(2) Amount of tax credit
(3) Carry-over of unused credit
(4) Charity to file return
DATA PROCESSING INVESTMENT TAX CREDITS
7.19 (1) Refundable data processing centre investment tax credit for operator
(1.0.1) Refundable data processing centre investment tax credit for building lessor
(1.1) Refundable data processing property investment tax credit
(2) Definitions
(2.1) Replacement property
(3) Eligible data processing centre corporation
(4) Data processing centre investment tax credit amount
(4.0.1) Lessor's data processing centre investment tax credit amount
(4.1) Data processing property investment tax credit amount
(4.2) Minimum investment
(5) Property acquired when available for use
(6) Limitations
(6.1) Further limitation
(6.2) Member of partnership
(6.3) Tiered partnerships
(6.4) Election to allocate credit to partner
(7) Regulations
CHILD CARE CENTRE DEVELOPMENT TAX CREDIT
7.20 (1) Definitions
(2) Refundable tax credit
(3) Tax credit calculation
(4) Approval of child care spaces
(5) Maximum number of approved spaces
(6) Minister may revoke approval
(7) Proof of credit
(8) Tax credit certificate
(9) Regulations
FOREIGN TAX CREDIT
8 (1) Foreign tax credit for corporations
(2) Separate credit for each foreign country
(3) Interpretation
9 (1) Capital gains refund
(2) Manitoba refundable capital gains tax on hand
(3) "Applicable tax rate" defined
(4) Applying refund to other liability
10 Repealed
DIVISION III
SPECIAL CASES
PAID WORK EXPERIENCE TAX CREDIT
10.1 (1) Definitions
(1.1) Limitation — employment of graduate or journeyperson
(1.2) Limitation — qualifying work placements
Hiring Incentives
(2) Refundable tax credit
(3) Amount of tax credit
(3.1) Youth work experience hiring incentive
(4) Co-op student hiring incentive
(5) Co-op graduate hiring incentive
(6) Apprentice hiring incentive
(6.1) Increased incentive for rural or northern early level apprentice
(6.2) Increased incentive for high school apprentice
(7) Repealed
(8) Journeyperson hiring incentive
(8.1) Transitional — additional 2015 hiring incentive
(8.2) Transitional — proof-of-credit certificate
Restrictions
(9) Restriction — qualifying period of employment
(9.1) Repealed
(10) Hiring incentive reduced by federal hiring incentive
(11) to (16) Repealed
(17) Restriction — employer of journeyperson to participate in apprenticeship program
(18) and (19) Repealed
Other Administrative Provisions
(20) and (21) Repealed
(22) Employers may share apprentice hiring incentive
(23) Regulations
(24) Unused credit
(25) Amalgamation
(26) Winding-up
(27) and (28) Repealed
(29) Approval of cooperative education programs
(30) Approval of courses and employers for youth work experience programs
ODOUR-CONTROL TAX CREDIT
10.2 (1) Odour-control tax credit
(1.1) Credit refundable if it relates to farming
(2) Definitions
(2.1) Limitations
(3) Minister may issue certificate
(4) Trust or partnership
(5) Proportionate share
(5.1) Tiered partnerships
(6) Amalgamation
(7) Winding-up
(8) Regulations
(9) Corporation may renounce tax credit
(10) Effect of renunciation by filing-due date
(11) Effect of renunciation within following year
NUTRIENT MANAGEMENT TAX CREDIT
10.2.1 (1) Nutrient management tax credit
(2) Definitions
(3) Limitations
(4) Trust or partnership
(5) Proportionate share
(6) Tiered partnerships
(7) Regulations
GREEN ENERGY EQUIPMENT TAX CREDIT
10.3 (1) Definitions
(2) Manufacturer's geothermal energy equipment tax credit
(2.1) Manufacturer's green energy transmission equipment tax credit
(3) Qualifications for geothermal heat pump
(4) Purchaser's statement
(5) Purchaser's green energy equipment tax credit
(6) Claim to be supported by manufacturer's statement
(7) Tax credit for member of partnership
(8) No assignment of tax credit
(9) Regulations
(10) Regulation may be retroactive
MANITOBA BOOK PUBLISHING TAX CREDIT
10.4 (1) Book publishing tax credit
(2) Claim for credit
(3) Definitions
(4) Interpretation of "book publishing labour costs"
(5) Eligible publisher
(6) Book publishing business
(7) Duplicate claims
(8) Recovery of overpayment of tax credit
(9) Regulations
(10) Delegation
CULTURAL INDUSTRIES PRINTING TAX CREDIT
10.4.1 (1) Printing tax credit
(1.1) Transitional
(1.2) Maximum applies to related or associated group
(2) Claim for credit
(3) Definitions
INTERACTIVE DIGITAL MEDIA TAX CREDIT
10.5 (1) Interactive digital media tax credit
(1.1) Claimable amount
(1.2) Eligible project costs for the year
(1.3) Eligible labour costs for the year
(1.4) Eligible marketing and distribution costs for the year
(2) Claim for credit
(2.1) Proof of credit
(2.2) Limitation for projects for government
(2.3) Credit may be reduced by government contribution
(3) "Eligible corporation" defined
(4) Other definitions
(5) Interpretation of "labour expense"
(6) Certificate of eligibility
(7) Application for certificate of eligibility
(8) Tax credit certificate
(9) Application for tax credit certificate
(10) Revocation of certificate
(11) Effect of revocation
(12) Recovery of overpayment of tax credit
(13) Regulations
(14) Delegation
RENTAL HOUSING CONSTRUCTION TAX CREDIT
10.6 (1) Definitions
(2) Rental housing construction tax credit — qualifying entity
(3) Rental housing construction tax credit — qualifying corporation
(4) Carry-over of unused credit
(5) Certification — project of qualifying entity
(6) Certification — project of qualifying corporation
(6.1) Certification — approved tenant
(6.2) Meaning of "household income"
(6.3) Meaning of "related person"
(7) Annual filing
(8) Amalgamation
(9) Winding-up
(10) Regulations
(11) Regulations by minister
11 Repealed
LABOUR-SPONSORED FUNDS TAX CREDIT
11.1 (1) Interpretation
(1.1) Interpretation
(1.2) and (1.3) Repealed
(2) Repealed
(2.1) Labour-sponsored funds tax credit
(3) Proof of credit
(4) Designation of credit
(4.1) and (4.2) Repealed
(5) Limitation on amount designated
(6) Excess designation
(7) and (8) Repealed
11.2 to 11.4 Repealed
11.5 (1) Recovery of credit: redemption of share
(1.1) Exchange of Class A shares
(1.2) No non-share consideration
(2) Non-application of subsection (1)
(2.1) Recovery of credit: return of capital
(3) Withholding and remittance of tax
(4) Liability for tax
(5) Refund of tax
11.5.1 (1) Tax where venture capital business discontinued
(2) Tax may be waived
11.6 Repealed
MINERAL EXPLORATION TAX CREDIT
11.7 (1) "Flow-through mining expenditure" defined
(2) Mineral exploration tax credit
(3) Unused credit from other years
(3.1) No carryback of unused credit from increased percentage
(4) Taxpayer's information return
(5) Information summary
(6) Regulations
COMMUNITY ENTERPRISE DEVELOPMENT TAX CREDIT
11.8 (1) Definitions
(1.1) Eligible corporation
(2) Tax credit — individual
(2.1) Tax credit — eligible corporation
(2.2) Refundable tax credit
(2.3) Non-refundable tax credit
(3) Interpretation
(4) Issuer must provide receipt to individual
(4.1) Issuer must provide receipt to eligible corporation
(5) Proof of credit
11.9 (1) Use of eligible investment proceeds
(2) Minister may assess penalty
11.10 Restriction on transfers
11.11 (1) Recovery of credit on early redemption
(2) Application of subsection (1)
(3) Withholding and remittance of tax
(4) Liability for tax
(5) Interpretation of "redeemed"
11.12 (1) Regulations
(2) Administration and enforcement
(3) Delegation
SMALL BUSINESS VENTURE CAPITAL TAX CREDIT
11.13 (1) Definitions
(1.1) Appointment of administrator
(1.2) Responsibility of administrator
(1.3) Powers of administration and enforcement
(2) Deduction from tax otherwise payable
(3) SBVC tax credit
(4) Interpretation
(5) Repealed
(6) Proof of credit
11.14 (1) Use of eligible investment proceeds
(2) Administrator may assess penalty
11.15 Restriction on transfers
11.16 (1) Recovery of credit on early redemption or return of capital
(2) Exceptions
(3) Withholding and remittance of tax
(4) Liability for tax
(5) Interpretation
11.17 (1) Regulations
(2) and (3) Repealed
EMPLOYEE SHARE PURCHASE TAX CREDIT
11.18 Purposes of employee share purchase tax credit
11.19 (1) Definitions
(2) Requirements for "eligible corporation"
(3) Financial institution
11.20 (1) Employee share purchase tax credit
(2) Interpretation — time of issuance
(3) Refundable tax credit
(4) Non-refundable tax credit
(5) Unused credit from other years
(6) Reduction in current year's tax credit
(7) Restriction re shares issued to RRSP
(8) Issuer to issue tax credit receipt
(9) Proof of credit
11.21 (1) Application for registration of ESOP
(2) Administrator may require additional information
(3) Conditions for registration
(4) Maximum equity capital to be raised
(5) Amendment of ESOP requires employee approval
(6) Amendment to be registered
(7) Regulations
12 Repealed
FARMER'S AVERAGING PROVISION
13 (1) Tax payable on averaging
(2) Application of subsection (1)
(3) Farmer averaging under federal Act
(4) Overpayment on averaging
(5) Application of Part I in case of averaging
(6) Revoking election to average
DIVISION IV
RETURNS, ASSESSMENTS AND OBJECTIONS, PAYMENTS AND REFUNDS
RETURNS
14 (1) Application of federal provisions (returns, estimate of tax, assessment and withholding)
(2) Regulations re withholding
15 (1) Reassessment
(2) Repealed
16 and 17 Repealed
PAYMENT OF TAX
18 (1) Instalment payable by farmer or fisher
(2) Provincial instalment linked to federal instalment
19 (1) Instalments payable by others
(2) Provincial instalments linked to federal instalments
20 Where instalments not required
21 (1) Application of federal provision (payments by corporations)
(2) Payments where collection agreement in effect
(3) to (6) Repealed
22 Application of federal provisions (returns, payments and interest)
23 Interest on instalments
24 Repealed
PENALTIES
25 (1) Penalty for failure to file return
(2) and (3) Repealed
(4) Collection agreement
26 (1) "Return"
(2) Repeated failures
(3) Repealed
(4) Collection agreement
27 Late or deficient instalments
27.1 (1) Misrepresentation in tax planning arrangements
(2) Limitation
REFUND OF OVERPAYMENT
28 Repealed
28.1 (1) Application of federal provisions (refunds)
(2) Application of refund to other debts
OBJECTIONS TO ASSESSMENTS
29 (1) Application of federal provisions (objections)
(2) Repealed
DIVISION V
APPEALS TO THE COURT OF QUEEN'S BENCH
30 (1) Right of appeal
(2) Matters that can be appealed
(3) Notice of appeal
(4) Repealed
(5) Contents of notice
(6) Fee on appeal
31 (1) Service of reply to appeal notice
(2) Striking out of notice of appeal
(3) Reply
(4) Disposal of appeal where notice struck out
(5) Disposal of appeal where reply struck out
32 (1) Appeal deemed an action
(2) Pleading of other matters
(3) to (4) Repealed
33 Application of federal provisions (irregularities, extension of time and hearings in camera)
34 Practice respecting appeals
35 Repealed
PART II
ADMINISTRATION AND ENFORCEMENT
ADMINISTRATION
36 (1) Application of federal provisions (administration, garnishment and proceedings to collect)
(2) Application
36.1 Remission of provincial portion of federal tax remitted
37 (1) Regulations
(2) Application of federal regulations
(3) and (4) Repealed
(5) Regulation may be retroactive
(6) Retroactive effect — federal regulations
ENFORCEMENT
38 Recovery of amount payable
39 (1) Certification of amount payable
(2) Collection agreement
40 Repealed
41 Acquisition of taxpayer's interest
42 Payment of money seized from debtor
43 Warrant for goods
44 Seizure of chattels
45 (1) Taxpayer leaving Canada or defaulting
(2) Repealed
46 (1) Application of federal provisions (withholding)
(2) Assessment
(3) Application of penalty to amounts over $500
(4) Limitation on penalty not to apply
47 Liability of directors of corporation
GENERAL
48 (1) Keeping of books
(2) Application of federal provisions (records)
(3) to (7) Repealed
49 Application of federal provisions (inspections, privilege, information return and corporate execution)
50 to 51 Repealed
52 (1) Failure to comply with regulations
(2) Penalty
53 Repealed
53.1 (1) General anti-avoidance rule
(2) Tax consequences to be determined
(3) Additional rules for determining tax consequences
(4) Request for determination of tax consequences
(5) Minister's response to request
(6) Method of determining tax consequences
53.1.1 Conferral of benefit
53.2 (1) "Untaxed income" defined
(2) Provincial tax avoidance
(3) Repealed
(4) Application
(5) Repealed
OFFENCES AND PENALTIES
54 (1) Offence and penalty
(2) Compliance order
(3) Saving provision
55 (1) Penalty for evading the Act or regulations
(2) Offence re refund or credit
(3) Offences by officers and directors
56 Discretion of minister as to proceedings
57 (1) Revealing confidential information
(2) Limitation
57.1 (1) Requirement to provide specified information
(2) Use of information
(3) "Specified information" defined
(4) "Specified information" exclusions
58 Liability of officers or agents of corporation
59 Minimum penalties mandatory
PROCEDURE AND EVIDENCE
60 (1) Application of federal provisions (information and evidence)
(2) Repealed
(3) to (10) Repealed
(11) Judicial notice of order and agreements
(12) to (15) Repealed
(16) Proof of collection agreements
(17) Repealed
(18) Certificate of treasurer as proof
(19) Documents issued or signed by federal officials
PART III
COLLECTION OF TAX
COLLECTION AGREEMENT
61 (1) Making of collection agreement
(2) Amendment of collection agreement
(3) Exercise of powers by minister
(4) Deputy head
(5) Authority to collect taxes
(6) Minister of Finance may exercise powers of minister
PAYMENTS ON ACCOUNT
62 (1) Application of payments by minister
(2) Relief of taxpayer
DEDUCTIONS AT SOURCE
63 No action for tax remitted
64 (1) Relief of tax payer
(2) Recovery of overdeductions
NON-AGREEING PROVINCES
65 (1) Definitions
(2) Authority to make adjusting payment
(3) Adjusting payment to be made by Canada
(4) Calculation of adjusting payment
(5) No recovery of amounts deducted
(6) Credit
(7) Overpayments
(8) Source of payment by Canada
RECIPROCAL ENFORCEMENT OF JUDGMENTS
66 (1) Enforcement in other provinces
(2) Registration
(3) Regulations in aid
INFORMATION SHARING
66.1 Agreement respecting sharing of information
PART IV
TAX REBATE DISCOUNTING
67 (1) Definitions
(2) All manners of acquiring right included
68 Administration
69 (1) Registration required
(2) Application for registration
70 (1) Limitation of discount
(1.1) No right to refund in respect of false return
(2) No further fees or charges
(3) Consideration to be in cash or by cheque
(4) Payment of excess to taxpayer
(5) Payment of excess to Receiver General
(6) Proof of payment
71 (1) Information to taxpayer
(2) Maintenance of records
72 (1) Designation of investigators
(2) Examination of records
(3) Discounter to produce documents
(4) Powers of investigator under Evidence Act
(5) Non-application of section 86
73 Returns
74 Regulations
75 (1) Offences and penalties
(2) Offences by officers and directors
(3) Revocation of registration
(4) Payment to taxpayer
76 (1) Suspension
(1.1) Minister may refuse registration
(2) Appeal