R.S.M. 1987, c. M195

The Mining Tax Act

Back to the Act

Table of Contents

1		Definitions.
	(2)	Date of calculation of revenues.
	(3)	Joint ventures.
2		Where assets partly within and partly outside the province.
3		Non-arm's length disposal of depreciable assets.
	(2)	Non-arm's length acquisition of depreciable assets.
	(3)	Removal of depreciable asset.
	(4)	Bringing depreciable asset into Manitoba.
	(5)	Calculation of undepreciated balance.
4		Calculation of profit.
5		Non-arm's length sales.
	(2)	Non-arm's length fees.
6		Revenue from output partially processed previously.
7		Deductible expenses.
	(2)	Deduction of former exploration expenses.
	(3)	Deduction of exploration expenses.
	(4)	Application to director.
8		Non-arms length expenses, etc.
9		Allowance for larger depreciation.
10		Adjustment of expenses for processing outside Manitoba.
	(2)	Adjustment of expenses for minerals outside Manitoba.
	(3)	Processing allowance for in-province processing.
	(4)	Processing allowance for service assets.
	(5)	Maximum and minimum processing allowance.
	(6)	Processing allowance for out of province processing.
11		Capital investment, interest and depletion not allowed.
	(2)	Depreciation allowance in joint ventures.
	(3)	Deduction for exploration expenses in joint ventures.
12		Inter-provincial agreements to fix method of determining profit.
13		Calculation of tax.
	(2)	Deduction of new investment credit from tax.
14		Time for payment of tax.
15		Taxes, etc., debts.
16		Interest on debt
	(2)	Interest on deficiency of tax.
	(3)	Interest on refunds.
17		Who is a debtor.
	(2)	Equivalent expressions.
	(3)	Where court action commenced.
	(4)	Application by alleged debtor.
	(5)	Order of restitution, etc.
18		Debts to Crown a lien on assets.
	(2)	Certificate of debts and registration.
	(3)	Realization of lien.
	(4)	Lien on bankruptcy proceedings.
19		Minister may order payment.
	(2)	Discharge of liability to debtor.
	(3)	Liability to pay under demand.
	(4)	Personal service.
	(5)	Service of demand in business name.
	(6)	Service of demand on partnership.
20		Warrant against personal property.
	(2)	Sale of goods by auction.
	(3)	Notice of sale.
	(4)	Sale of perishable goods.
	(5)	Disposal of surplus.
21		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.
22		Filing of return.
	(2)	Estimate of tax.
	(3)	Extension of time for filing return.
23		Unconsolidated financial statement.
24		Verification of return.
25		Failure to file return.
26		Return not binding.
27		Requirement of additional information.
	(2)	Failure to supply information.
28		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.
29		Information confidential.
	(2)	Reciprocal exchange of information.
	(3)	Notice of arrangements, etc.
30		Books and records to be available.
	(2)	Nature of books, and records.
	(3)	Order of the director as to books and records.
	(4)	Failure to comply with order of director.
	(5)	Keeping of records and books of account.
	(6)	Period of retention of records in certain cases.
	(7)	Permission for earlier disposition of records.
31		Assessment
	(2)	Notice of assessment.
	(3)	Evidence of serving notice.
	(4)	Right to re-assess.
32		Appeal to minister.
	(2)	Form of notice of appeal.
	(3)	Minister to consider appeal.
33		Appeal to court
	(2)	Form of appeal.
	(3)	Continuation of action.
	(4)	Manner of disposal of appeal.
34		Assessment not affected by irregularity.
	(2)	Effect of appeal.
35		Evasion of tax.
36		Notice of active operation.
	(2)	Notice of shipping.
37		Failure to produce records, etc.
	(2)	Obstructing inspections, etc.
38		Failure to obey Act an offence.
39		Penalty.
40		Officers of corporation as parties to offence.
	(2)	Acts of agent deemed acts of principal.
41		Limitation on prosecution.
42		Continuing offence.
43		Tax paid into Consolidated Fund.
44		Mining community reserve continued.
	(2)	Payments into reserve.
	(3)	Authority to pay from reserve.
	(4)	Payment from reserve.
	(5)	Transfer of interest.
	(6)	Authority to transfer from reserve.
	(7)	Recoveries.
	(8)	Authorization not to lapse.
45		Regulations.
46		Application of Part I of Mining Royalty and Tax Act
47		Transitional provision for 1975 instalments.
	(2)	Revenues to be accounted for.
SCHEDULE
FORMULA 1
FORMULA 2
FORMULA 3
FORMULA 4