R.S.M. 1987, c. H24
The Health and Post Secondary Education Tax Levy Act
Table of Contents
1 | Definitions. | |
2 | Subsidiaries place of business. | |
(2) | Where a person has permanent establishments. | |
3 | Imposition of tax. | |
(2) | Exemption. | |
(3) | Notch provision. | |
(4) | Delay of imposition of tax for local government bodies. | |
4 | Ceasing to have permanent establishment in Manitoba. | |
5 | Remittance of tax and returns. | |
(2) | Annual declaration of salaries paid. | |
(3) | Copy of T4-T4A summary. | |
(4) | Delay for local government bodies. | |
(5) | Late returns for first three months. | |
6 | Verification of return. | |
7 | Minister may require return. | |
(2) | Extension of time for return. | |
8 | Return by trustee, etc. | |
9 | Taxes, etc., a debt | |
(2) | Interest on debt | |
(3) | Interest on refunds. | |
10 | Who is a debtor. | |
(2) | Equivalent expressions. | |
(3) | Where court action commenced. | |
(4) | Application by alleged debtor. | |
(5) | Order of restitution, etc. | |
11 | Procedures to recover debt accumulative. | |
12 | Lien on personal property. | |
(2) | Certificate of debts and registration. | |
(3) | Realization of lien. | |
(4) | Effect of failure to proceed. | |
(5) | Lien on bankruptcy proceedings. | |
13 | Minister may order payment. | |
(2) | Discharge of liability to debtor. | |
(3) | Liability to pay on demand. | |
(4) | Personal service. | |
(5) | Service of demand in business name. | |
(6) | Service of demand on partnership. | |
14 | Warrant against personal property. | |
(2) | Sale of goods by auction. | |
(3) | Notice of sale. | |
(4) | Sale of perishable goods. | |
(5) | Disposal of surplus. | |
15 | Demand for payment if debtor is leaving Manitoba. | |
(2) | Seizure of goods upon non-payment | |
(3) | Certificate to authorize seizure. | |
(4) | Sale of goods seized. | |
16 | Failure to file return. | |
(2) | Failure to pay tax. | |
(3) | Return not binding. | |
17 | Requirement of additional information. | |
(2) | Failure to supply information. | |
18 | Right to inspect. | |
(2) | Warrant to enter and seize. | |
(3) | Copies as evidence. | |
(4) | Return of books, etc. | |
(5) | Extension by judge. | |
(6) | Decision final. | |
(7) | Where extension rejected. | |
19 | Information confidential. | |
(2) | Reciprocal exchange of information. | |
(3) | Notice of arrangements, etc. | |
20 | Books and records to be available. | |
(2) | Order of director as to books and records. | |
(3) | Failure to comply with order of director. | |
21 | Assessment. | |
(2) | Assessment where records inadequate, etc. | |
(3) | Notice of assessment. | |
(4) | Evidence of serving notice. | |
(5) | Right to reassess. | |
22 | Appeal to minister. | |
(2) | Form of notice of appeal. | |
(3) | Minister to consider appeal. | |
23 | Appeal to Queen's Bench. | |
(2) | Form of appeal. | |
(3) | Continuation of action. | |
(4) | Manner of disposal of appeal. | |
24 | Assessment not affected by irregularity. | |
(2) | Effect of appeal. | |
25 | Refund of overpayment. | |
(2) | Time limit on refund. | |
26 | Evasion of tax. | |
27 | Failure to produce records, etc. | |
(2) | Obstructing inspections, etc. | |
28 | Failure to obey Act an offence. | |
29 | Penalty. | |
30 | Officers of corporations as parties to offences. | |
(2) | Acts of agent deemed acts of principal. | |
31 | Limitation on prosecution. | |
32 | Continuing offence. | |
33 | Notices, etc. | |
(2) | Time of service, etc. | |
34 | Onus of proof. | |
35 | Affidavit of director. | |
36 | Delegation of powers by director. | |
37 | Tax payable to Consolidated Fund. | |
38 | Regulations. | |
(2) | Effect of Regulations Act. | |
(3) | Retroactive regulations. | |
39 | Expenses of administration. |