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The Tobacco Tax Act

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 (1) Sale of unmarked tobacco products
(2) Sale of fewer than 20 cigarettes
(3) Definition
3.3 (1) Possession for sale of cigarettes etc. not Manitoba marked
(2) Exception
3.4 Repealed
3.5 Repealed
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
(2.1) Licence does not authorize contravention of Smoking and Vapour Products Control Act
(3) Repealed
(4) Licence to sell to retail dealer
(4.1) Dealer to purchase from licensed wholesaler
(5) Limitation on sales
(6) Repealed
(7) Definition
4.1 Permit for possession of tobacco
4.2 Permit for producing mark or stamp
4.3 Permit for equipment
5 Repealed
6 Repealed
7 Repealed
8 Repealed
COLLECTORS
9 (1) Appointment of collector
(2) Dealer to account for taxes etc.
(3) to (4.1) Repealed
(5) to (9.2) Repealed
(10) Agreements with collectors
(11) Appointment of deputy collectors
(12) Dealer deemed to be deputy collector
(13) to (17) Repealed
COLLECTION AND REMISSION OF TAX
10 (1) Duty of collector
(1.1) Collection of tax on cigars
(2) Duty of deputy collector
(3) Tax deemed to have been collected
(4) Effect of rate change
(5) Collector to remit tax
11 Repealed
12 Repealed
13 (1) Agreement with collectors
(2) Computation of proceeds of tax
(3) Repealed
(4) Payment of balance by collector
(5) Repealed
(6) Repealed
(7) Repealed
(8) and (9) Repealed
13.1 Refund — loss of tobacco inventory
14 to 17 Repealed
18 (1) Repealed
(2) Absorption of tax prohibited
19 Repealed
20 Repealed
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 Repealed
27 Repealed
27.1 Repealed
27.2 Repealed
REGULATIONS
28 (1) Regulations
(2) Limitation on rate changes by regulation
(3) Effective date