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C.C.S.M. c. P12
The Pari-Mutuel Levy Act
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(Assented to November 19, 1996)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
In this Act,
"authority" means the Liquor, Gaming and Cannabis Authority of Manitoba continued under The Liquor, Gaming and Cannabis Control Act; (« Régie »)
"bettor" means a person who bets on a horse race through the agency of a pari-mutuel betting system; (« parieur »)
"Fund" means the Pari-Mutuel Levy Fund established under section 13; (« Fonds »)
"inspector" means a person appointed or designated as an inspector under The Liquor, Gaming and Cannabis Control Act; (« inspecteur »)
"levy" means a levy under section 8; (« prélèvement »)
"licence" means a horse race track operator licence issued under The Liquor, Gaming and Cannabis Control Act; (« licence »)
"minister" means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of this Act; (« ministre »)
"operator" means a person who operates, conducts or manages a pari-mutuel betting system in connection with the operation of a horse race track or the conduct of a horse race meet; (« exploitant »)
"pari-mutuel betting system" means a system of betting on the outcome of a horse race in which all wagers for a race are pooled and held for distribution of the total amount to the winning bettors, less the deductions allowed by law; (« système de pari mutuel »)
LICENCE REQUIRED FOR
No person shall operate, conduct or manage a pari-mutuel betting system or receive bets through the agency of a pari-mutuel betting system unless the person holds a valid and subsisting licence.
A person who bets on a horse race through the agency of a pari-mutuel betting system must, at the time the bet is placed, pay a levy to the operator in an amount determined in accordance with the regulations.
An operator must collect the levy from each bettor at the time the bet is placed.
An operator who neglects or refuses to collect a levy, or who permits or authorizes a person to place a bet, or is party or privy to a person placing a bet, through the agency of the pari-mutuel betting system without paying the levy is guilty of an offence.
An operator who fails to collect a levy is nevertheless required to remit the amount of the levy under section 10 as if he or she had collected it.
Any payment made by a bettor to an operator in respect of the placing of a bet shall be applied first to payment of the levy.
An operator must remit levies collected from bettors to the authority within the time period specified by the authority.
[Repealed] S.M. 2021, c. 7, s. 15.
The operator must provide the authority with a return respecting the levies collected and remitted by the operator. The return must be in a form and contain the information specified by the authority.
The authority may, by written notice, extend the time for an operator to remit levies and provide a return.
An operator who fails to remit levies as required by this Act shall pay interest on the amount not remitted at the following rate:
(a) for the period beginning on January 1 and ending on June 30 of a year, the rate is the prime lending rate of the government's principal banker, as the prime rate stood on January 1 of the year, plus 2%;
(b) for the period beginning on July 1 and ending on December 31, the rate is the prime lending rate of the government's principal banker, as the prime rate stood on July 1 of the year, plus 2%;
or such other rate as may be prescribed by regulation.
PARI-MUTUEL LEVY FUND
The Pari-Mutuel Levy Fund is hereby established for the promotion and support of horse racing in Manitoba.
The authority must deposit into the Fund all levies remitted to it and any interest paid under section 11.
Investment income earned on deposits of the Fund accrues to and forms part of the Fund.
The authority shall hold the Fund in a separate bank account in a bank or trust company.
The authority shall keep the records relating to the Fund required by the minister.
The Fund shall be audited by the Auditor General or by such other auditor as the Lieutenant Governor in Council may appoint.
The authority is to distribute money from the Fund in accordance with written directions from the minister.
Directions from the minister respecting distributions from the Fund must specify
(a) the recipients of distributions;
(b) the amount of each distribution or the manner in which the amounts of those distributions are to be determined; and
(c) when distributions are to occur.
The authority must include the audited financial statements of the Fund and a detailed statement of all distributions from the Fund in a fiscal year in its annual report.
An operator shall keep the records and books of account, in the form and containing the information, required by the authority.
An operator shall keep the records and books of account
(a) at the operator's place of business in Manitoba; or
(b) if the operator has no place of business in Manitoba, at a place in Manitoba approved by the authority.
An operator shall retain a record or book of account required to be kept under subsection (1) for six years.
The authority may audit the records and books of account of an operator.
An operator holds all levies collected under subsection 9(1) in trust for the authority.
The authority may, by serving a notice in writing on the operator, require the operator to hold all levies collected under subsection 9(1) in a separate trust account, and the operator shall without delay place the levies in a separate bank account and shall not withdraw or permit the withdrawal of money from the account except as directed by the authority.
The authority may assess the amount of levies and interest to be remitted by the operator if
(a) the operator fails to file a return in accordance with section 10;
(b) the authority reasonably believes that a return filed by the operator is incorrect or misleading; or
(c) the operator fails to collect or remit the levies.
Subject to subsection (5) and section 22, the amount of the assessment is conclusive of the amount of levies required to be remitted by the operator.
A notice of assessment shall
(a) set out the amount of the assessment and interest; and
(b) contain a statement that the operator shall, within 30 days after the date the notice is served, remit to the authority the amount of the assessment and interest or otherwise account for the amount to the satisfaction of the authority.
An assessment made by the authority shall not be varied or set aside because of any irregularity, informality, omission or technical error.
The operator shall, within 30 days after the date the notice is served, remit the levies and interest to the extent that he or she has not accounted for them to the satisfaction of the authority.
An operator who disputes the amount of an assessment made under section 21 may, within 60 days after service of the notice of assessment, appeal the assessment by application to the Court of King's Bench.
The onus is on the operator to disprove the assessment.
The Court of King's Bench may make an order affirming, varying or setting aside the assessment under section 21.
The amount of the levy and interest owing by an operator is recoverable by the authority by an action in debt.
No person shall obstruct or hinder, or make a false or misleading statement to, an inspector who is carrying out duties or functions under this Act.
If an operator fails to make a remittance or the authority has reason to believe that an operator will fail to make a remittance as required under subsection 10(1), an inspector may
(a) without warrant, enter the premises of the operator in which the betting through the agency of the pari-mutuel betting system takes place;
(b) collect the levies payable under section 8 issued after the end of each event on the outcome of which bets are placed through the agency of the pari-mutuel betting system or after all of such events are held on that date; and
(c) remain on the premises of the operator until the operator has satisfied the authority that the inspector's attendance is no longer necessary.
An inspector may, at any reasonable time and without warrant, enter the business premises of any operator, or the premises of any person where the inspector has reasonable and probable grounds to believe that records, books of account or other documents of an operator are kept,
(a) to ascertain whether levies under this Act have been, or are being, paid, collected or remitted by any person as required by this Act;
(b) to inspect or examine the records, books of account or other documents, record-keeping devices and premises of the operator, for the purpose of ascertaining the number and amounts of bets placed and received during any period and the amount of levies to be collected and remitted by the operator;
(c) to ascertain whether the person has made or received bets in respect of which a levy is payable under this Act; and
(d) to make such inquiries and inspections of the premises as the inspector reasonably requires for the purposes of this Act;
and the person shall, at that time, produce for inspection by the inspector any records, books of account and documents that the inspector may require.
A justice who is satisfied by information on oath that there are reasonable and probable grounds to believe that
(a) a violation of this Act has occurred or is occurring; and
(b) there is to be found in any building, receptacle, vehicle, or place in the province a book of account, record, document or other thing which affords evidence of the violation;
may at any time, and when necessary on motion without notice, issue a warrant authorizing an inspector, together with any peace officer on whom the inspector calls for assistance and any other persons named in the warrant, to enter and search the building, receptacle, vehicle, or place for the record, book of account or other document or thing, and to seize and retain it for production in any court proceedings.
27(3) to (7) [Repealed] S.M. 2021, c. 7, s. 27.
An inspector may enter the premises where a person without a valid and subsisting licence or whose licence is under suspension operates, conducts or manages a pari-mutuel betting system in connection with the operation of a race track or the conduct of a race meeting and close them to the public.
A document that is to be served under this Act may be served
(a) on an individual personally;
(b) on a corporation by serving one of its directors personally;
(c) on a partnership by serving one of the partners personally; or
(d) by sending the notice by registered mail addressed to the individual, partner or corporation at the address last known to the authority.
A notice sent by mail is deemed to have been received by the person on the second day after the day on which it is mailed.
Levies that are paid or payable to an operator or are collected and remitted or to be collected and remitted to the authority on are not public moneys within the meaning of The Financial Administration Act.
Every person who
(a) contravenes any provision of this Act; or
(b) makes a false statement on any return required to be made under this Act;
is guilty of an offence and is liable on summary conviction to a fine of not more than $5,000. or imprisonment for a term of not more than three months, or to both.
In any prosecution for failure to pay a levy or to collect or remit a levy, the onus of proving that the levy was paid, collected or remitted to the authority, as the case may be, is on the accused.
When a corporation is guilty of an offence, a director or officer of the corporation who authorized, permitted or acquiesced in the offence is also guilty of the offence and is liable on summary conviction to the penalty for the offence provided in this section.
In a prosecution for an offence against this Act on the part of an operator, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused while acting in the course of his or her employment or agency functions.
A prosecution under this Act may be commenced not later than six years after the commission of the alleged offence.
The Lieutenant Governor in Council may make regulations
(a) [repealed] S.M. 2013, c. 55, s. 68;
(b) [repealed] S.M. 2021, c. 7, s. 33;
(c) prescribing another rate of interest for the purpose of section 11;
(d) to (e) [repealed] S.M. 2021, c. 7, s. 33;
(f) exempting operators from the requirement to remit levies to the authority;
(g) establishing the manner in which the levy payable is to be determined;
(h) respecting any matter that the Lieutenant Governor in Council considers necessary or advisable to carry out the purposes of this Act.
NOTE: These sections contained consequential amendments to other Acts, which amendments are now included in those Acts.
The Pari-Mutuel Tax Act, R.S.M. 1987, c. P12, is repealed.
This Act may be cited as The Pari-Mutuel Levy Act and referred to as chapter P12 of the Continuing Consolidation of the Statutes of Manitoba.
This Act comes into force on a day fixed by proclamation.
NOTE: S.M. 1996, c. 44 came into force by proclamation on April 1, 1997.
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