The Income Tax Act

R.S.M. 1988, c. I10

The Income Tax Act

Table of Contents

1 Definitions.
(2) "Last day of the taxation year".
(3) Tax payable.
(4) Definitions under federal Act
(5) Interpretation generally.
2 Calculation of interest
PART I
INCOME TAX DIVISION I LIABILITY FOR TAX
3 Tax payable by individuals.
(2) Tax payable by corporations.
DIVISION II COMPUTATION OF TAX INDIVIDUAL INCOME TAX
4 Amount of tax.
(2) Income earned outside province.
(3) Tax deemed to be paid.
(4) Computation of tax.
(5) Distribution to municipalities.
(6) Personal income surtax 1987.
(7) Surtax on forward averaging.
(8) Tax deemed to be paid.
(9) Net income tax 1987.
(10) Tax reduction 1987.
(11) Net income tax - 1988 et seq.
(12) Net income surtax - 1988 et seq.
(13) Tax reduction 1988 et seq.
(14) Refund of net income tax.
(15) Definitions.
(16) Tables for tax and income.
(17) Deduction for foreign income tax.
(18) Meaning of "tax payable".
(19) Meaning of non-business income tax.
(20) Capital gains refund to mutual fund trust.
(21) Income outside Manitoba.
(22) Application to other liability.
5 Definitions.
(2) Separate residences.
(3) Separation for medical reasons.
(4) Deductions in year of marriage.
(5) Deductions for property taxes.
(6) Alternate deduction.
(7) Limitation on claims under subsec. (6).
(8) Benefits payable on year of death.
(9) More than one return in calendar year.
(10) Election under federal Act.
(11) Payment where tax less than deductions.
(12) Recovery of deductions.
(13) Return required for payments.
(14) Authority to reimburse federal government
(15) Deductions in payments under agreement.
(16) Payments from Consolidated Fund.
(17) Deduction from municipal taxes.
(18) Municipalities reimbursed by treasurer.
(19) Restrictions on claims.
(20) More than one taxpayer.
(21) Reduction for shelter allowance benefits.
(22) Return of municipal tax deduction.
(23) Interest payable.
(24) Demand by treasurer.
(25) Penalty.
(26) Penalty for fraudulent claims.
(27) Liability of officers and directors.
6 Definitions.
(2) Rebate of taxes.
(3) Form of application.
CORPORATION INCOME TAX
7 Calculation of tax payable by corporation.
(2) Definition.
(3) Small business deduction.
(4) Deemed deduction.
(5) Definition.
8 Foreign tax credit for corporations.
(2) Separate credit for each foreign country.
9 Capital gains refund.
(2) Income outside Manitoba.
(3) Application to other liability.
10 Political contributions.
(2) Interpretation.
(3) Meaning of "tax otherwise payable".
11 Manitoba investment tax credit.
(2) Definitions.
(3) Credit - trust beneficiary.
(4) Credit - partnership.
(5) Credit - amalgamation.
(6) Credit - winding-up.
(7) Individuals ineligible.
12 Persons exempt.
FARMER'S AVERAGING PROVISION
13 Tax payable on averaging.
(2) Application of subsec. (1).
(3) Farmer averaging under federal Act.
(4) Overpayment on averaging.
(5) Application of Part I in case of averaging.
(6) Revoking election to average.
DIVISION IV RETURNS, ASSESSMENTS, PAYMENT AND APPEALS RETURNS
14 Returns required.
(2) Filing return on demand.
(3) Returns from trustees.
(4) Return where partner dies.
ESTIMATE OF TAX
15 Estimate of tax.
ASSESSMENT
16 Examination of return.
(2) Notice of assessment
(3) Effect of incorrect assessment
(4) Re-assessment
(5) Limitation on re-assessment.
(6) Re-assessment where notice of revocation.
(7) Re-assessment where collection agreement
(8) Assessment where amendment filed.
(9) Effect of return.
(10) Validity of assessment.
PAYMENT OF TAX
17 Deduction at source.
(2) Alternate deduction where undue hardship.
(3) Election to increase withholding.
(4) Payments by trustee.
(5) Definition of "trustee".
(6) Payment of balance by wage earners.
(7) Deductions deemed received.
18 Payments by farmers and fishermen.
(2) Payment where collection agreement
19 Other payments by individuals.
(2) Payment where collection agreement.
(3) Definition.
20 Waiver of instalments.
21 Payment by corporations.
(2) Payment where collection agreement
(3) Payment at end of prepayment periods.
(4) Alternate payment.
(5) Definition.
(6) Definitions.
22 Payment of balance demanded.
(2) Payment forthwith required.
23 Certain provisions of federal Act
INTEREST
24 Payment of interest required.
(2) Interest on instalments.
(3) Exception.
(4) Interest payable by certain corporations.
(5) Computation of interest on instalments.
(6) Instalments where collection agreement.
(7) Interest on Wheat Board payments.
(8) Income in other countries.
(9) No payment of interest on increased tax.
(10) Interest * deductions for losses.
(11) Interest on penalty.
PENALTIES
25 Penalty for failure to file return.
(2) Penalty re 14(3).
(3) Penalty for failure to give information.
(4) Reduction of penalty.
26 False statements.
(2) Penalty for evasion.
(3) Justification of penalty.
27 Statements or omissions in return.
(2) Interpretation.
REFUND OF OVERPAYMENT
28 Refund of overpayment if return tiled.
(2) Application of refund on other liabilities.
(3) Interest on overpayments.
(4) Taxpayer accountable for excess interest
(5) Interest after court judgment.
(6) Duty of treasurer.
(7) Collection agreement.
(8) Definition.
(9) Interest in respect of deductions for losses.
(10) Disposition of property by executor.
OBJECTIONS TO ASSESSMENTS
29 Notice of objection to assessment.
(2) Mailing of notice.
(3) Action of treasurer.
(4) Where confirmation of assessment deemed.
(5) Validity of re-assessment.
(6) Appeal without notice of objection.
30 Right of appeal.
(2) Matters that can be appealed.
(3) Notice of appeal.
(4) Service of notice of appeal.
(5) Contents of notice.
(6) Fee on appeal.
31 Service of reply to appeal notice.
(2) Striking out of notice of appeal.
(3) Reply.
(4) Disposal of appeal where notice struck out.
(5) Disposal of appeal where reply struck out.
32 Appeal deemed an action.
(2) Pleading of other matters.
(3) Manner of disposal of appeal.
(4) Order for payment.
33 Proceedings "in camera".
34 Practice respecting appeals.
35 Effect of irregularities in assessment.
PART II
ADMINISTRATION AND ENFORCEMENT
ADMINISTRATION
36 Administration of Act
(2) Extension of time for returns.
(3) Security for taxes.
(4) Surrender of excess security.
(5) Administration of oaths.
37 Regulations.
(2) Application of federal regulations.
(3) Publication of regulations required.
(4) Canada Gazette.
(5) Retroactive effect.
ENFORCEMENT
38 Taxes a debt.
39 Certificate of indebtedness.
(2) Registration of certificate.
(3) Recovery of costs.
40 Requisition of moneys owing to taxpayer.
(2) Requisition directed to bank.
(3) Effect of receipt
(4) Continuing effect of requisition.
(5) Penalty on person for failure to comply.
(6) Penalty on institution for failure to comply.
(7) Letter in business name.
(8) Letter addressed to partnership.
41 Acquisition of taxpayer's interest.
42 Requisition of seized moneys.
(2) Receipt.
43 Warrant for goods.
44 Seizure of goods on default in payment
(2) Sale of goods seized.
(3) Publication of notice of sale.
(4) Disposal of surplus.
(5) Exemption from seizure.
45 Demand of payment.
(2) Seizure of goods.
46 Limitation of right of action.
(2) Returns required.
(3) Effect of failure to file return.
(4) Deductions in trust.
(5) Deductions to be held separate.
(6) Penalty for failure of employer to deduct.
(7) Penalty for failure to remit deduction.
(8) Assessment for amount deducted.
(9) Application to Crown.
(10) Agreement not to deduct void.
(11) Effect of receipt.
47 Liability of directors of corporations.
(2) Conditions precedent for liability.
(3) Exercise of due care.
(4) Limitation of action against director.
(5) Amount recoverable after execution.
(6) Preference of director.
(7) Entitlement of director to contribution.
GENERAL
48 Keeping of books.
(2) Records specified by treasurer.
(3) Retention of records.
(4) Exception.
(5) Objection or appeal.
(6) Demand by treasurer.
(7) Permission for earlier disposal.
49 Entry on premises and examination.
(2) Return of seized articles.
(3) Requisition of information.
(4) Authority to search.
(5) Evidence supporting application.
(6) Inspection of seized documents.
(7) Inquiry authorized.
(8) Appointment of hearing officer.
(9) Certified copies of documents.
(10) Hindering persons complying with Act.
(11) Administration of oaths.
(12) Powers of hearing officer.
(13) Exercise of powers by hearing officer.
(14) Witnesses represented by counsel.
(15) Attendance of person being inquired into.
50 Application of section 232.
(2) Reference to Deputy Attorney-General.
51 Demand for information.
52 Failure to comply with regulations.
(2) Penalty.
53 Signature of returns.
OFFENCES AND PENALTIES
54 Penalty for failure to file returns.
(2) Penalty for certain offences.
(3) Double penalties avoided.
55 Penalty for evading the Act or regulations.
56 Discretion of minister as to proceedings.
57 Penalty for communicating information.
(2) Where action not applicable.
58 Liability of corporation officials.
59 Minimum penalties mandatory.
PROCEDURE AND EVIDENCE
60 Who may lay information.
(2) Information for more than one offence.
(3) Place of hearing.
(4) Limitation on information.
(5) Affidavits of mailing.
(6) Affidavit as to returns.
(7) Affidavit as to date of return.
(8) Affidavit as to documents.
(9) Affidavit as to objections.
(10) Proof of position of deponent.
(11) Judicial notice of order and agreements.
(12) Execution of documents.
(13) Date of mailing.
(14) Date of assessment.
(15) Proof of forms.
(16) Proof of collection agreements.
(17) Proof of making returns.
(18) Certificate of treasurer as proof.
(19) Execution by federal officers.
PART III
COLLECTION OF TAX COLLECTION AGREEMENT
61 Making of collection agreement.
(2) Amendment of collection agreement.
(3) Transfer of powers and duties.
(4) Deputy Minister of National Revenue.
PAYMENTS ON ACCOUNT
62 Application of payments by minister.
(2) Relief of taxpayer.
DEDUCTIONS AT SOURCE
63 Limitation of actions against employers.
64 Relief of tax payer.
(2) Recovery of overdeductions.
NON-AGREEING PROVINCES
65 Definitions.
(2) Authority to make adjusting payment.
(3) Adjusting payment to be made by Canada.
(4) Calculation of adjusting payment.
(5) No recovery of amounts deducted.
(6) Credit.
(7) Overpayments.
(8) Source of payment by Canada.
RECIPROCAL ENFORCEMENT OF JUDGMENTS
66 Enforcement in other provinces.
(2) Registration.
(3) Regulations in aid.
PART IV
TAX REBATE DISCOUNTING
67 Definitions.
(2) All manners of acquiring right included.
68 Administration.
69 Registration required.
(2) Application for registration.
70 Limitation of discount.
(2) No further fees or charges.
(3) Consideration to be in cash or by cheque.
(4) Payment of excess to taxpayer.
(5) Payment of excess to Receiver General.
(6) Proof of Payment.
71 Information to taxpayer.
(2) Maintenance of records.
72 Designation of enforcement officers.
(2) Examination of records.
(3) Discounter to produce documents.
(4) Powers of investigator under Evidence Act.
(5) Non-application of section 86.
73 Returns.
74 Regulations.
75 Offences and penalties.
(2) Offences by officers and directors.
(3) Revocation of registration.
(4) Payment to taxpayer.
76 Suspension.
(2) Appeal.