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The Health and Post Secondary Education Tax Levy Act

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.