C.C.S.M. c. T2
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| TAX ADMINISTRATION
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| GENERAL
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| 1
| (1)
| Definitions
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| (2)
| Solicitor-client privilege
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| (3)
| Process for dealing with solicitor-client privilege
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|
| (4)
| No privilege in respect of accounting record
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|
| (5)
| Interpretation of tax Acts
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| 2
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| Crown bound
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| 3
| (1)
| Director may delegate
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|
| (2)
| Director may continue to act
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| 4
| (1)
| Designation of tax officer
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|
| (2)
| Designation of tax officer as peace officer
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|
| (3)
| Limit
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|
| (4)
| Enforcement of Criminal Code provisions
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| 4.1
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| Provisions not applicable to tax officers, etc.
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| 4.2
| (1)
| Filing and payment through TAXcess
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|
| (2)
| Exceptions
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| 5
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| Minister or director may approve forms
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| 6
| (1)
| Information confidential
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|
| (2)
| Reciprocal exchange of information
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| (3)
| Repealed
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|
| (4)
| Conflict
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| 6.1
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| Agreements re administration and enforcement
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| 7
| (1)
| Service of documents
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|
| (2)
| Service by mail
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| (3)
| Time of mailing and delivery
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| (4)
| Service by delivery
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| 7.1
| (1)
| Electronic service through TAXcess
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|
| (2)
| Exception
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| (3)
| Repealed
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| 8
|
| Evidence of service
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| 9
| (1)
| Earlier due date
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|
| (2)
| Exception
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| COMPLIANCE
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| TAX AUTHORIZATIONS
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| 10
| (1)
| Director may issue tax authorization
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|
| (1.1)
| Application for tax authorization
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|
| (1.1.1)
| Order to apply for tax authorization
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|
| (1.1.2)
| Director may assign RST number without application
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|
| (1.2)
| Reasons not to issue tax authorization
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|
| (1.3)
| Additional reason not to issue tax authorization to corporation, partnership or trust
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|
| (2)
| Additional reasons not to issue tax authorization
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|
| (3)
| Cancellation
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| (3.1)
| Stop order
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|
| (4)
| Opportunity to make submission
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| (5)
| Temporary suspension
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|
| (5.1)
| Opportunity to make submission before temporary suspension
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|
| (6)
| When order becomes effective
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|
| (7)
| Automatic cancellation or refusal to issue
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|
| (8)
| Appeal of director's decision or order
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| 10.1
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| Tax authorization not transferable
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| 10.2
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| Tax authorization does not satisfy other requirement
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| 11
| (1)
| Return of tax authorization
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|
| (2)
| Return of carrier decals
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| REPORTING AND PAYMENT OF TAX
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| 12
| (1)
| Director may require bond
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|
| (2)
| Amount of bond
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|
| (3)
| Other form of security
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|
| (4)
| No interest on deposit
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|
| (5)
| Default
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| 12.1
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| Collector is agent of government
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| 13
| (1)
| Payment by purchaser applied first to tax
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|
| (2)
| Payment by deputy collector applied first to tax
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| 14
| (1)
| Definitions
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|
| (2)
| Contractor to provide information
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|
| (3)
| Extra-provincial contractor to provide security
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|
| (3.1)
| Maximum amount of security
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|
| (4)
| Other form of security
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|
| (4.1)
| Money on deposit as security
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|
| (5)
| Liability of principal
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|
| (6)
| Principal entitled to recover amount paid
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| 15
| (1)
| Director may impose reporting or remittance requirements
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|
| (2)
| Director may extend filing or payment deadline
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| 16
| (1)
| Reporting by receiver, trustee, etc.
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|
| (2)
| Receiver, trustee or other like person to file returns
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|
| (3)
| Director may issue certificate
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| RECORDS
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| 17
| (1)
| Taxpayer to maintain records
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|
| (2)
| Carrier to maintain records
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|
| (2.1)
| Holder of tax authorization to keep records
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|
| (3)
| Records must be adequate
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|
| (4)
| Director may order records to be kept
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| 18
| (1)
| How long records must be kept
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|
| (2)
| When records may be destroyed
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| (3)
| Records requiring authorization to be destroyed
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| (4)
| Extended preservation
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| (5)
| Preserving electronic records
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| 18.1
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| Suppression software
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| INSPECTIONS
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| 19
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| Tax authorization to be produced for inspection
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| 20
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| Records to be made available for inspection, etc.
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| 21
| (1)
| Order to produce records, etc
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|
| (2)
| Who may be required to produce records, etc.
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|
| (3)
| Contents of order
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|
| (4)
| Repealed
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| 22
| (1)
| General authority to inspect
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|
| (2)
| Right of entry
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|
| (3)
| Officer to show identification
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|
| (4)
| Assistance to tax officer
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| (5)
| Electronic records
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|
| (6)
| Tax officer may make copies
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|
| (7)
| Tax officer may remove records to make copies
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| 23
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| Copies as evidence
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| 24
| (1)
| Warrant to enter and inspect
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|
| (2)
| Application without notice
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| 25
| (1)
| Right to take fuel samples
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| (2)
| Stopping vehicle to examine fuel
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| (2.1)
| Operator to cooperate
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| (3)
| Stopping vehicle operated under carrier licence
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|
| (4)
| Operator to provide proof of identity
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| 25.1
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| Faulty dye injector pump
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| INVESTIGATION, SEARCH AND SEIZURE
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| 26
|
| General authority of tax officer
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| 27
| (1)
| Warrant for search and seizure
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|
| (2)
| Warrant re unmarked tobacco held by common carrier
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|
| (3)
| Application without notice
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|
| (4)
| Tax officer may secure evidence
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| 27.1
| (1)
| Investigative warrant
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|
| (2)
| Conditions for issuing warrant
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| (3)
| Interpretation
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| (4)
| Terms and conditions
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|
| (4.1)
| Assistance orders
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| (5)
| Notice after covert entry
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| (6)
| Extension of deadline for notice
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| 27.2
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| Telewarrant
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| 28
| (1)
| Search and seizure without warrant
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|
| (2)
| Seizure without warrant
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|
| (3)
| Seizure of vehicle or container
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| 29
|
| Seizure of abandoned tobacco
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| 30
|
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| 31
| (1)
| Tax officer may seize bulk fuel, vehicle, etc.
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|
| (2)
| Stopping vehicle to seize bulk fuel
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| 31.1
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| Operator to provide proof of identity
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| 31.2
| (1)
| Definitions
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|
| (2)
| Operator to provide information
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|
| (3)
| Vehicle carrying unmarked tobacco may be seized and impounded
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|
| (4)
| Delayed seizure and impoundment
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|
| (5)
| Procedure on seizure
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|
| (6)
| Place of impoundment
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| (7)
| Period of impoundment
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| (8)
| Personal property in vehicle
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| (9)
| Notice of seizure and impoundment
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| (10)
| Application for release to owner
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|
| (11)
| Director to be served
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| (12)
| Hearing by justice
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|
| (13)
| Order for release to owner
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|
| (14)
| Garage keeper's lien
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|
| (15)
| Effect of lien
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|
| (16)
| Disposal of impounded vehicle by garage keeper
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| (17)
| Transfer to garage keeper
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|
| (18)
| Cancellation of previous owner's registration
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|
| (19)
| Owner's right against operator
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|
| (20)
| Minister's response to wrongful seizure
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| DISPOSITION OR RELEASE OF SEIZED ITEMS
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| 32
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| Property seized without a warrant
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| 33
| (1)
| Return of records
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|
| (2)
| Justice may extend time to return records
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|
| (3)
| Decision final
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| 34
| (1)
| Release of bulk fuel
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|
| (2)
| Sale of bulk fuel
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|
| (3)
| Interest on proceeds
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|
| (4)
| Disposition of proceeds and interest
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|
| (5)
| Compensation where cost of fuel exceeds proceeds
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|
| (6)
| Tax deemed to be paid
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|
| (7)
| Refund
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| 35
|
| Disposition of perishable or dangerous items
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| 36
| (1)
| Release of seized tobacco
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|
| (1.1)
| Exception — more than five units seized
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|
| (2)
| Disposition of seized tobacco
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|
| (3)
| Release or payment — no conviction
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|
| (4)
| Application for release or compensation
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|
| (5)
| Tobacco to be marked before release
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|
| (6)
| Forfeiture on conviction
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|
| (7)
| Forfeiture of abandoned or unmarked tobacco
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| 36.1
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| Damage to seized or impounded property
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| TAX DEBT
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| LIABILITY FOR TAX DEBT
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| 37
| (1)
| Tax debt
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|
| (2)
| Tax debt not affected by offence
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| 38
| (1)
| Interest
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|
| (2)
| When interest begins to accrue
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|
| (3)
| Interest on deficient instalments
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|
| (4)
| No interest on refund of instalments
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| 39
| (1)
| Penalty for late payment
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|
| (2)
| Director may impose additional penalty
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|
| (3)
| Fee for dishonoured cheque
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|
| (4)
| Failure to comply with director's order
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|
| (5)
| Penalty in addition to other fine or penalty
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|
| (6)
| Failure to file through TAXcess
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|
| (7)
| Failure to pay through TAXcess
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| 39.1
| (1)
| Penalty — missing tobacco mark or stamp
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|
| (2)
| Amount of penalty
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| 40
| (1)
| Director may waive interest or penalty or allow commission
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|
| (2)
| Report of waiver
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| 41
|
| Sale or assignment of account receivable
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| 42
| (1)
| Tax debt not dependent on assessment
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|
| (2)
| Liabilities arising only by assessment
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|
| (3)
| Exception — liability not acknowledged by debtor
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| 43
| (1)
| Corporate directors liable for corporation's tax debt
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|
| (2)
| Prudent director not liable
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|
| (3)
| Limitation period for assessment
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| (4)
| Limitations
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|
| (5)
| Director may allocate payments
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|
| (6)
| Rights of corporate director on payment of corporation's tax debt
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|
| (7)
| Corporation remains liable
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| 43.1
| (1)
| Non-director functioning as corporate director
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|
| (2)
| Decision of director
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| (3)
| Restrictions on director's decision
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| (4)
| Deemed director
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| (5)
| Notice of decision
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| 44
| (1)
| Liability of transferee after non-arm's length transfer
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| (2)
| Limit of transferee's liability
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| (3)
| Meaning of "arm's length"
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| (4)
| Effect of payments
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| (5)
| Transferor remains liable
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| 45
| (1)
| Definitions
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|
| (2)
| Seller to obtain tax certificate before sale in bulk
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|
| (3)
| Application fee
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|
| (4)
| Director to issue certificate
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|
| (5)
| Seller to provide certificate to buyer
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|
| (6)
| Liability of buyer
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| (7)
| Buyer's right of recovery
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|
| (8)
| Tax debt discovered after certificate is issued
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| ASSESSMENT OF TAX DEBT
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| 46
| (1)
| Assessment or reassessment of tax debt
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|
| (2)
| Clarification
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|
| (3)
| Determination of taxable amount
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|
| (4)
| Estimate of tax payable
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|
| (5)
| Tax deemed to have been collected
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| 46.1
| (1)
| Correction of minor deficiency
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|
| (2)
| No effect on right of appeal
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| 47
| (1)
| Limits on assessment or reassessment
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|
| (2)
| Limit on reassessment after appeal
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| 48
| (1)
| Notice of assessment or reassessment
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|
| (2)
| Notice to taxpayer
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| 49
|
| Assessment deemed correct
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| 50
|
| Time for payment
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| ANTI-AVOIDANCE
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| 51
| (1)
| Definitions
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|
| (2)
| General anti-avoidance rule
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|
| (3)
| Request for adjustments
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|
| (4)
| Director's response
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| (5)
| Determining tax consequences
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|
| (6)
| Application
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| 52
| (1)
| Advance ruling
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|
| (2)
| Fees re advance ruling
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| REFUND OF OVERPAYMENT
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| 53
| (1)
| Refund of overpayment by taxpayer
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|
| (2)
| Refund of overpayment by collector
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|
| (3)
| Limitation
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|
| (3.1)
| When amount is paid, remitted or received
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|
| (4)
| No other right of recovery
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|
| (5)
| Amounts under $10. not refundable
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|
| (6)
| Director may apply refund to taxes, interest and penalties owing
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|
| (7)
| Notice of application of refund
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| BAD DEBTS
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| 53.1
| (1)
| Definitions
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|
| (2)
| Deduction for tax remitted in respect of bad debt
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|
| (3)
| Refund of tax remitted in respect of bad debt
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|
| (4)
| Time limit for deduction or application for refund
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| (5)
| Recovery of bad debt
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| (6)
| Order of payment
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|
| (7)
| Transitional
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| APPEALS
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| 54
|
| Appeals do not affect tax debt obligations
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| 55
|
| Appeal to Tax Appeals Commission
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| 56
| (1)
| How to appeal
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|
| (2)
| Acting on behalf of taxpayer
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|
| (3)
| Limitation on appeal of reassessment
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| 57
| (1)
| Powers of Tax Appeals Commission
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|
| (2)
| Power to vary
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|
| (3)
| Technical irregularity
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| 58
|
| Appeal to Court of Queen's Bench
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| 59
| (1)
| How to appeal
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|
| (2)
| Appeal of director's decision or order
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|
| (3)
| Appeal of commission's decision
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|
| (4)
| Appellant to serve application on other party
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|
| (5)
| Court decision
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| 60
|
| Refund after appeal
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| TAX DEBT RECOVERY
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| ENFORCEMENT ACTIONS
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| 61
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| Exercise of powers to collect tax debts
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| 62
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| Tax debt recoverable by civil action
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| 63
|
| Tax debt certificate
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| 64
| (1)
| Lien for tax debt
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|
| (2)
| Extent of security
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|
| (3)
| When lien takes effect
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| (4)
| Effect of failure to proceed
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|
| (5)
| Additional amounts recoverable as tax debt
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| 65
| (1)
| Registration against real property
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|
| (2)
| Registration on production
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|
| (3)
| Enforcement of lien on real property
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|
| (3.1)
| Lien remains in effect
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|
| (4)
| Director may postpone, amend or discharge lien
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| 66
| (1)
| Registration in Personal Property Registry
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|
| (2)
| Effect of registration
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|
| (3)
| Priority of lien for tax collected but not remitted
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|
| (4)
| Exceptions to priority
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|
| (5)
| Director may postpone, amend, renew or discharge lien
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| 67
| (1)
| Tax debt warrant
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|
| (2)
| Effect of warrant
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|
| (3)
| Authority of sheriff re cash and credit card receipts
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|
| (4)
| Duration of warrant
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| 68
| (1)
| Director may demand payment from third party
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|
| (2)
| Joint account
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|
| (3)
| Application of demand to periodic payments
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|
| (4)
| Amount payable by third party
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|
| (5)
| When payment is due
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|
| (6)
| Priority of demand — tax collected and not remitted
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|
| (7)
| Priority of demand — other tax debt
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|
| (8)
| Personal liability under a third party demand
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| 69
| (1)
| Director may demand payment from institutional lender
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|
| (2)
| Director may demand payment from other lender
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|
| (3)
| Expiry of demand
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|
| (4)
| Liability of lender
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| 70
|
| Content of demand for payment
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| 71
| (1)
| Payment discharges liability
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|
| (2)
| Deemed loan or payment
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| 72
|
| Right of recovery
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| DEEMED TRUST FOR TAXES NOT REMITTED
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| 73
| (1)
| "Collector" includes deputy collector
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|
| (2)
| Property of collector deemed to be held in trust
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|
| (3)
| Priority of taxes collected and held in trust
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|
| (4)
| Receiver, trustee or like person to obtain certificate before distribution
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|
| (5)
| Liability for distribution without certificate
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|
| (6)
| Collector remains liable
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|
| (7)
| Right of recovery
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| RELIEF FROM ENFORCEMENT
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| 74
| (1)
| Application for court protection from enforcement
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|
| (2)
| Time to make application
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|
| (3)
| Court order may terminate or limit enforcement action
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|
| (4)
| Limitations
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|
| (5)
| Court may require tax debtor to provide security
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| OFFENCES AND PENALTIES
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| 75
| (1)
| Offences — records and reporting
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|
| (2)
| Offences — tax authorizations and collection agreements
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|
| (3)
| Offences — failure to comply with director's order
|
|
| (4)
| Penalty
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|
| (5)
| Additional order to file returns
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|
| (5.1)
| Additional order to comply with agreement
|
|
| (6)
| Additional order to comply with director's order
|
| 76
| (1)
| Offences — inspections and investigations
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|
| (2)
| Offences — evasion
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|
| (3)
| Offence — refusal to pay or remit
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|
| (4)
| Penalty
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|
| (5)
| Additional penalty for tax evasion
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|
| (6)
| Onus re payment or remittance of tax
|
|
| (7)
| Additional order to pay or remit tax
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| 77
| (1)
| Offences — fuel
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|
| (2)
| Offences — carrier licences
|
|
| (3)
| Penalty
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| 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
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|
| (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
|
| REGULATIONS
|
| 85
| (1)
| Regulations
|
|
| (2)
| Effective date
|
| 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
|
| 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
|
| TAX ON ELECTRICITY AND CERTAIN OTHER PRODUCTS
|
| 96 to 110
|
| Repealed
|
| SCHOOL TAX REDUCTION
|
| 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)
| Payment of tax
|
|
| (2) to (6)
| Repealed
|
| 117
| (1)
| Assessment
|
|
| (2)
| Notice to transferee
|
|
| (3)
| Contents of notice
|
|
| (4)
| Payment
|
|
| (5)
| Limitation
|
|
| (6)
| Formal errors
|
|
| (7)
| Interest on tax owing
|
| 118
|
| Repealed
|
| 118.1
| (1)
| Appeal — requirement to pay tax
|
|
| (2)
| Appeal — assessment
|
|
| (3)
| How to appeal
|
|
| (4)
| Acting on behalf of taxpayer
|
|
| (5)
| Limitation on appeal of reassessment
|
|
| (6)
| Appeals do not affect tax debt obligations
|
| 118.2
| (1)
| Powers of Tax Appeals Commission
|
|
| (2)
| Power to vary
|
|
| (3)
| Technical irregularity — requirement to pay tax
|
|
| (4)
| Technical irregularity — assessment
|
| 118.3
|
| Appeal to Court of Queen's Bench
|
| 118.4
| (1)
| How to appeal
|
|
| (2)
| Appeal of commission's decision
|
|
| (3)
| Appellant to serve application on other party
|
|
| (4)
| Court decision
|
| 118.5
|
| Refund after 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) to (5)
| Repealed
|
| 119.2
| (1)
| Advance ruling
|
|
| (2)
| Fees re advance ruling
|
| 120
| (1)
| Application of Part I — collection
|
|
| (2)
| Application of Part I — service
|
| 120.1
| (1)
| Property of collector deemed to be held in trust
|
|
| (2)
| Priority of taxes collected and held in trust
|
| 121
|
| Fraud
|
| 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
|
| C.C.S.M. REFERENCE
|
| 126
|
| C.C.S.M. reference
|
| TABLE OF CONCORDANCE
|
