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. |