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This is an unofficial archived version of The Pari-Mutuel Tax Act
as enacted by SM 1987-88, c. 9 on July 17, 1987.
 

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R.S.M. 1987, c. P12

The Pari-Mutuel Tax Act

Table of contents

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Definition.

1

In this Act

"bettor" means a person who bets through the agency of a pari-mutuel system; ("parieur")

"collector" means any person who operates, conducts or manages a pari-mutuel system; ("collecteur")

"director" means the Deputy Minister of Finance or any Assistant Deputy Minister of Finance; ("directeur")

"licence" means a licence issued under this Act; ("licence")

"minister" means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of this Act; ("ministre")

"pari-mutuel system" means a pari-mutuel system of betting through the agency of which bets may be placed and recorded and tickets or other documents showing the amount of money bet by a bettor issued to the bettor. ("système de pari mutuel")

Imposition of tax.

2(1)

Every person who bets through the agency of a pari-mutuel system shall pay to Her Majesty in right of Manitoba, for the public use of the government a tax equal to

(a) 7.5% of his bet where the bet depends on the selection of not more than two horses; or

(b) 12.5% of his bet where the bet depends on the selection of three or more horses.

Time of payment.

2(2)

A person required to pay tax under subsection (1) shall pay the tax to the collector operating, conducting, or managing the parimutuel system at the time he places his bet.

Licence for pari-mutuel.

3(1)

No person shall operate, conduct or manage a pari-mutuel system of betting or receive bets through the agency of the pari-mutuel system, unless he is the holder of a valid and subsisting licence authorizing him to do so issued by the minister under this Act.

Licence for race track.

3(2)

No person shall operate a race track unless he is the holder of a valid and subsisting licence authorizing him to do so issued by the minister under this Act.

Application for licence.

3(3)

Every person desiring a licence under this Act shall file with the minister an application therefor in the prescribed form and shall provide such information as the minister may require.

Absolute requirement of licence.

3(4)

A licence required under this Act is in addition to any licence or authority required under any other Act of the Legislature.

Licence not transferable.

3(5)

A licence issued under this Act is not transferable; and no person other than the person to whom the licence is issued or his employee shall act thereunder or take the benefit thereof.

Issue and form of licence.

4(1)

The minister may issue licences as are authorized or required under this Act and he may issue a licence subject to such terms and conditions not inconsistent with this Act or regulations as he may prescribe, and every licence shall be in a form, and shall contain such information and set out such conditions as may be required under the regulations.

Fee for licence.

4(2)

Every licence shall be issued on payment of such fee, or without fee, as may be prescribed in the regulations.

Refusal to issue licence.

5

Where the minister thinks that the granting of a licence under this Act to an applicant therefor is not in the public interest, he may refuse to issue the licence to the applicant and shall notify the applicant of the denial within a reasonable time after the date the application was received by the minister.

Suspension of licence.

6(1)

Where the minister thinks that it is in the public interest to do so, he may suspend a licence for any period not exceeding 30 days.

Cancellation of licence.

6(2)

Where a licence is suspended or at any other time, and the minister thinks that it is in the public interest to do so, he may cancel the licence.

Hearing before refusal to issue etc.

7(1)

Before refusing to issue a licence or suspending or cancelling a licence, the minister shall cause to be served on the holder of the licence a notice

(a) stating his intention to refuse to issue a licence or to suspend or cancel the licence, and his reasons therefor, unless good reason is shown why he should not do so; and

(b) fixing a place, a time and a day, which shall not be earlier than one week after the date on which the notice is served, unless the applicant for, or the holder of, the licence consents to an earlier day, where and when he will hear the applicant or holder or anyone on his behalf respecting the matter and permit him to show cause why the licence should be issued or why the licence should not be suspended or cancelled, as the case may be.

Manner of notification.

7(2)

The notice required under subsection (1) may be served on a person personally or by sending the notification to the person by registered mail addressed to the person at his address last known to the minister; and, where the notification is sent by mail, it shall be deemed to have been received by the person on the second day after the day on which it is mailed.

Decision of minister.

7(3)

Within one week after the hearing, the minister shall decide the matter and advise the applicant for, or the holder of, the licence of his decision by written order, a copy of which shall be served on the holder of the licence in the manner required for service of a notice under subsection (2), and subsection (2) applies to the service of the copy of the notice.

When order takes effect.

7(4)

An order made under subsection (3) suspending or cancelling a licence takes effect on the day that the copy thereof is served or deemed to have been served on the holder of the licence.

Right of appeal.

8(1)

An applicant for, or the holder of, a licence may appeal against the decision of the minister made under subsection 7(3) by application to a judge of the Court of Queen's Bench.

Limitation on appeal.

8(2)

No application may be made under subsection (1) unless notice thereof in writing is given to the minister within 30 days next following the date that the copy of the order respecting the decision is served or deemed to have been served on the applicant for, or holder of, the licence under subsection 7(3).

Hearing and decision.

8(3)

The hearing of the application under subsection (1) shall be a trial de novo, and the judge may hear evidence and by his order confirm, vary or rescind the order of the minister.

Stay of order.

8(4)

On application of the holder of a licence that has been suspended or cancelled and who has appealed the suspension or cancellation under this section, a judge of the Court of Queen's Bench may stay the effect of the suspension or cancellation pending the hearing of the appeal.

Collection of tax.

9(1)

Every collector operating, conducting or managing a pari-mutuel system shall collect the tax imposed under section 2 in cash from each bettor who bets through the agency of the parimutuel system at the time that bettor's bet is placed.

Refusal to collect or pay tax an offence.

9(2)

A collector who neglects or refuses to collect the tax imposed by this Act. or who permits or authorizes a person to place a bet, or is party or privy to a person placing a bet, through the agency of the pari-mutuel system without paying the tax imposed under section 2, is guilty of an offence.

Tax deemed to have been collected.

9(3)

Where a collector fails to collect tax which, under this Act, he is required to collect, he shall nevertheless be conclusively deemed to have collected the tax.

Payments applied first on tax.

9(4)

Any payment made by a bettor to a collector in respect of the placing of a bet shall be, and shall be conclusively deemed to have been, applied first to payment of the tax imposed under this Act, and only after the tax has been paid shall any part of such payment be applied on the bet.

Remittance of taxes collected.

10(1)

Where on any day a collector collects taxes imposed under this Act or is deemed to have collected them, he shall, before 10:00 o'clock in the forenoon of the next following day, or within such longer period as the minister may specify, remit the tax to the minister.

Right to collect taxes the same day.

10(2)

Where a collector fails to make a remittance as required under subsection (1), the minister, or if duly authorized for the purpose, any officer appointed for the purpose by the minister, may, without warrant, enter or cause to be entered the premises of the collector in which the betting through the agency of the pari-mutuel system takes place and may collect in cash, after the end of each event on the outcome of which bets are placed through the agency of the pari-mutuel system, or after all of such events are held on that date, the tax collected, or deemed to have been collected, by the collector and may continue to attend at the premises until the collector has satisfied the minister that such attendance is no longer necessary.

Agents of Crown.

11(1)

Every collector is an agent of Her Majesty for the purposes of collection of the tax and the remission of the moneys as proceeds of the tax.

Revenue officers.

11(2)

Every collector and every person authorized by the collector for the purposes of collecting or remitting the tax imposed under this Act is a revenue officer within the meaning of The Financial Administration Act, and subject to the duties and liabilities of any revenue officer under that Act.

Minister may audit records.

11(3)

The minister may audit the books, records, documents and papers of any collector, or may cause such an audit to be made.

Books to be available in Manitoba.

11(4)

Each collector shall make his books, records, documents and papers available within the province for the purposes of allowing an audit to be made under subsection (3), or shall make such other arrangements to make them available as may be satisfactory to the minister.

Returns by collectors.

11(5)

Each collector shall make returns to the minister in such manner, in such form, containing such information, and at such times as may be prescribed in the regulations.

Requirement of bond.

12(1)

The minister may require any collector, or any other person responsible for the collection or remission of the tax imposed under this Act, to enter into a bond to Her Majesty in right of Manitoba for the due performance and discharge of his duties and payment of moneys received by him as proceeds of the tax.

Conditions of bond.

12(2)

The bond shall be in such sum, with such sureties, and subject to such conditions, as the minister requires.

Closure of premises.

12(3)

Where a collector required to furnish a bond under subsection (1) fails to do so, within seven days after being required to furnish the bond by the minister the minister may, by any person duly authorized by him for the purpose, enter upon the premises of the collector and close them to the public until a bond is furnished as required.

Closing premises to public.

13

If a person operates, conducts or manages a pari-mutuel system or operates a race track without a valid subsisting licence authorizing him to do so, the minister or if duly authorized for the purpose, any officer appointed by the minister under this Act, or any peace officer, may enter the premises in which the pari-mutuel system is carried on or the race track is operated, as the case may be, and close them to the public.

Tax a debt from bettor.

14(1)

The amount of the tax that a bettor is liable to pay is a debt due from the bettor to the government and is recoverable as such in a court of competent jurisdiction in the name of Her Majesty in right of Manitoba represented therein by the minister.

Tax a debt from collector.

14(2)

The amount of any moneys payable by a collector to the minister as provided in subsection 10(1) is a debt due to the government and is recoverable as such in a court of competent jurisdiction in the name of Her Majesty in right of Manitoba represented therein by the minister.

Interest on debt.

14(3)

From and after the date on which any debt due to the government under this Act is to be paid to the government by a bettor or paid or remitted by a collector to the minister the debt bears interest

(a) at a rate of 9% per year; or

(b) at such other rate per year as the Lieutenant Governor in Council may prescribe by regulations under The Financial Administration Act;

compounded annually and the interest is payable to the minister for the use of the Crown; but where the Lieutenant Governor in Council prescribes a rate of interest, the rate shall not be effective until at least seven days after the date on which the rate is prescribed.

Who is a debtor.

14(4)

For purposes of the enforcement procedures set out in subsections (9) to (13) and sections 15 to 17, a person shall be deemed to be a debtor of the government in one or more of the following circumstances:

(a) the person has declared a tax liability on a return filed under this Act;

(b) the person has received an assessment and

(i) has not appealed the assessment within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government;

(c) the person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason;

(d) an action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government;

(e) the government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

14(5)

The expression "debtor of the government" in subsection (4) includes the expression "person liable for the debt" and any similar expression contained in subsections (9) to (13) and sections 15 to 17.

Where court action commenced.

14(6)

Where any of the enforcement procedures set out in subsections (9) to (13) and sections 15 to 17 have been used to recover moneys in the circumstances described in clause (4)(e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

14(7)

Where any of the enforcement procedures set out in subsections (9) to (13) and sections 15 to 17 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (4), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (8).

Order of restitution, etc.

14(8)

Where, upon hearing an application under subsection (7), the court is satisfied that the applicant owes no debt to the government, or owes a smaller debt than the government has alleged, the court may

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Debts to the Crown a lien on assets.

14(9)

The amount of the debt due from any person to the government under this section binds and is a lien and charge, in favour of the government, on all property in the province, real and personal, of the person liable therefor.

Certificate of debts and registration.

14(10)

The minister may issue a certificate, in a form prescribed in the regulations showing the name and address of the person liable for the debt and certifying the amount thereof; and he may register the certificate in the land titles office of any land titles district, and from the time of the registration the certificate binds and forms a lien and charge, in favour of the government, for the amount so certified, on all lands of the person liable situated in that land titles district.

Realization of lien.

14(11)

The certificate shall be registered on its mere production without an affidavit of execution; and the lien and charge thereby created may be realized in the same manner as if it were a mortgage on the land executed by the owner thereof.

Warrant for goods.

14(12)

The minister may issue a warrant for the amount of the debt due from any person to the government under this section, together with the costs, expenses, and poundage of the sheriff, directed to a sheriff, and the warrant has the same force and effect, and is subject to the same exemptions, as a writ of fieri facias issued out of the Court of Queen's Bench.

Lien in bankruptcy proceedings.

14(13)

In case of the insolvency of any person, or the liquidation of any company, from whom or from which a debt is due under this section, the amount of the debt is a lien and charge upon the estate and assets of that person or company, subject to any statute of Canada and to the costs and charges of insolvency or liquidation proceedings.

Sale of goods by auction.

15(1)

Subject to subsection (3), goods and property seized under a warrant issued in accordance with section 14 shall be kept for 10 days at the cost and charges of the debtor, and, if the debtor does not pay the sum due, together with the costs and charges within the 10 days, the goods and property seized under the warrant may be sold by public auction.

Notice of sale.

15(2)

Except in the case of perishable goods or property seized under a warrant issued in accordance with section 14, notice of the sale setting forth the time and place thereof, together with a general description of the goods and property to be sold, shall be published at least once in a local newspaper of general local circulation.

Sale of perishable goods.

15(3)

In the case of perishable goods or property, the sheriff making the seizure under a warrant issued in accordance with section 14 shall give notice to the debtor of his intention to sell the goods or property, and the same shall be sold as soon as reasonably practical and neither the sheriff nor the minister is liable in damages for any loss occurring which would not have occurred if there had been no seizure.

Disposal of surplus.

15(4)

Any surplus resulting from the sale of goods or property under this section, after deduction of the amount owing by the debtor and all costs and charges, shall be paid to the debtor.

Demand for payment if debtor leaving Manitoba.

16(1)

The minister, if he suspects that a debtor is about to leave Manitoba, may, for that or any other reason, by notice sent to the debtor, demand payment of all taxes, penalties, and costs, for which the debtor is liable; and the debtor shall pay them within 10 days from the date of the mailing of the notice, notwithstanding any other provision of this Act.

Seizure of goods upon non-payment.

16(2)

Non-payment of the tax within the specified time renders the goods and property of the debtor liable to seizure by the sheriff of the district in which the goods and property of the debtor are situated.

Certificate to authorize seizure.

16(3)

A certificate of non-compliance with any such demand, signed by the minister, setting forth the particulars of the demand and placed in the hands of the sheriff, is sufficient authority to the sheriff to seize sufficient of the goods and property of the debtor to meet the demand.

Sale of goods seized.

16(4)

The sale of the goods and property seized under this section, and the disposition of the money realized, shall be conducted in the manner prescribed in section 15.

Minister may order payment

17(1)

Where the minister is informed or suspects that a person is or is about to become indebted, or liable to make any payment, to a collector, or bettor indebted to Her Majesty in right of Manitoba in respect of tax collected or payable under this Act, the minister may, by registered letter or by a letter served personally, demand of that person that the moneys otherwise payable by him to the collector or bettor be paid, in whole or in part, to the minister on account of the liability of the collector, or bettor under this Act.

Discharge of liability to debtor.

17(2)

The receipt of the minister for moneys paid pursuant to a demand made under subsection (1) constitutes a good and sufficient discharge of the liability of the person to the collector or bettor to the extent of the amount stated on the receipt.

Liability to pay under demand.

17(3)

Any person discharging any liability to a collector or bettor after receipt of a demand under subsection (1) is personally liable to Her Majesty in right of Manitoba to the extent of the lesser of

(a) the liability discharged as between him and the collector or bettor; or

(b) the liability of the collector or bettor for tax that has been collected on behalf of Her Majesty in right of Manitoba but not remitted, or that is due and payable under the Act, including interest.

Personal service.

17(4)

A letter under subsection (1) shall be deemed to have been served personally on a person engaged in business if it has been left with an adult person employed at the place of business of the person.

Service of demand in business name.

17(5)

Where a person who is, or is about to become, indebted or liable to a collector or bettor, carries on business under a name or style other than his own name, the registered or other letter under subsection (1) may be addressed to the person in the name or style under which he carries on business.

Service of demand on partnership.

17(6)

Where the persons who are, or are about to become, indebted or liable to a collector or bettor, carry on business in partnership, the registered or other letter under subsection (1) may be addressed to the partnership name and, a letter under subsection (1) shall be deemed to have been served personally on all partners if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership.

Records of collectors.

18

Each collector shall keep such records, in such form, and containing such information as from time to time may be prescribed in the regulations.

Commission to collector.

19

The minister may pay to each collector, as remuneration for collecting the tax and remitting the proceeds thereof to the minister, such commission as may be fixed in the regulations and, except where the commission in respect of a period or periods of time is forfeited as provided in the regulations, the collector may deduct any commission to which he may be entitled under this Act from the amount otherwise to be remitted by him to the minister under this Act.

Right to inspect.

20(1)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may, at any reasonable time and without warrant, enter upon the business premises of any collector, or any premises where the officer or peace officer has reasonable and probable grounds to believe that business records of a collector are kept,

(a) for the purpose of ascertaining whether tax under this Act has been, or is being, paid, collected or remitted by any person, or the amount of tax payable by any person;

(b) to inspect or examine the books, records, documents, record keeping devices and premises of the collector, for the purpose of ascertaining the number and amounts of bets placed and received during any period and the amount of tax to be remitted by the collector;

(c) to ascertain whether the person has made or received bets in respect of which tax is payable under this Act; and

(d) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act;

and the person shall, at that time, produce for inspection by the officer or peace officer such books, records and documents as the officer or peace officer may require.

Warrant to enter and seize.

20(2)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document or other thing which affords evidence of the violation:

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

20(3)

Where any book, record or document has been seized, inspected, examined or produced in accordance with this section, the person by whom it has been seized, inspected or examined, or to whom it has been produced, or any officer employed under the minister, may make or cause to be made one or more copies thereof; and a document purporting to be certified by a person authorized by the minister for the purpose to be a copy made pursuant to this subsection, is admissible in evidence and has the same probative force in any court or inquiry as the original book, record or document would have had if it had been proven in the ordinary way.

Return of books, etc.

20(4)

Where any book, record, document or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(a) in the case of a book, record or document, within a reasonable time of a written request therefor by the person from whom it was seized or by whom it was produced, and where information from the book, record or document is reasonably required for the conduct of the person's business, send the book, record or document or a copy thereof to the person; and

(b) subject to subsection (5), return the original book, record or document, or the thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

20(5)

Any person authorized by the minister for the purpose may apply to a judge of the Queen's Bench for an extension of the 180 day period referred to in clause (4)(b), and upon hearing the application the judge may dismiss the application or may grant an extension for such time and subject to such conditions as the judge sees fit, if the extension is reasonable and necessary for the purposes of

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

20(6)

The decision of the judge under subsection (5) is final and binding and there is no appeal therefrom.

Where extension rejected.

20(7)

Where the judge dismisses an application for an extension of time under subsection (5), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the thing, to the person from whom it was seized or by whom it was produced.

Assessment by director.

21(1)

Where a collector fails to make a return or remittance required by this Act or the regulations, or where in the opinion of the director a return of a collector is not substantiated by his records, or where upon inspection, examination or audit of books, records or documents made under authority of sections 11 or 20 it appears to the director that any tax collected or deemed to be collected by a collector in accordance with this Act and the regulations has not been remitted, the director may make an assessment of the amount of tax collected or deemed to have been collected by the collector and, subject to sections 22 and 23 the amount so assessed shall be conclusively deemed to be the amount of tax collected by the collector.

Notice of assessment.

21(2)

Where the director has made an assessment under subsection (1), he shall, by notice in writing either mailed to or served on the collector, or his heirs, administrators, executors or assigns, or his custodian or trustee in bankruptcy, require the collector to remit to the minister, or otherwise account for within 30 days after the date on which the notice is mailed or served, the amount payable to Her Majesty in right of Manitoba as assessed under subsection (1); and thereupon the collector shall, within that time, pay that amount to Her Majesty in right of Manitoba or otherwise account therefor to the satisfaction of the minister.

Evidence of serving notice.

21(3)

An affidavit or statutory declaration by the person serving or mailing a notice under subsection (2) stating that he has served or mailed the notice is prima facie proof that the amount stated in the notice is due and owing; and the onus of proving otherwise rests with the collector.

Appeal to the minister.

22(1)

Where a collector disputes the amount of an assessment made under section 21 he may personally or by his agent, within 60 days after receipt of the notice of assessment serve notice of appeal upon the minister.

Form of notice of appeal.

22(2)

The notice of appeal served under subsection (1) shall be in writing and shall set forth clearly the reasons for the appeal and any facts relative thereto.

Minister to consider appeal.

22(3)

Upon receipt of a notice served under subsection (1), the minister shall duly consider the matter appealed and shall affirm, rescind, or amend the assessment and forthwith notify the appellant of his decision.

Appeal to Queen's Bench.

23(1)

Where a collector is dissatisfied with the decision of the minister given under section 22, he may appeal therefrom by application to the Court of Queen's Bench and the onus shall be on the collector to disprove the assessment.

Notice of appeal.

23(2)

An application under subsection (1) shall be made within 60 days of the date on which the notice of the decision appealed from was given and the appellant shall within seven days of making an application under subsection (1) serve upon the minister a written notice of the appeal signed by himself or his solicitor setting forth the grounds of the appeal.

Trial.

23(3)

Within 14 days after the notice of appeal is served upon the minister, the appellant shall set the matter down for trial or obtain an appointment for trial, and serve upon the minister, not less than 14 days before the date of the trial, notice thereof.

Powers of court.

23(4)

Upon an appeal under this section the court shall hear evidence adduced by the appellant and the minister, and may affirm, set aside, or vary the decision appealed.

Costs.

23(5)

The costs of the appeal shall be in the discretion of the court, and the court may make an order respecting costs in favour of or against Her Majesty in right of Manitoba.

Assessment not affected by irregularity.

24(1)

An assessment made by the director under section 21 shall not be varied or disallowed because of any irregularity, informality, omission, or technical error, on the part of any person in the observation of any directory provision of this Act or the regulations up to the date of the issuing of the notice of the assessment.

Effect of appeal.

24(2)

Neither the giving of a notice of appeal by any collector nor any delay in the hearing of an appeal shall in any way affect the due date, the interest, or penalties, or any liability for payment provided under this Act in respect of any tax that has been collected or that is deemed to have been collected on behalf of Her Majesty in right of Manitoba, that is the subject of the appeal, or in any way delay the collection of the same; but in the event of the assessment of the director being set aside or reduced on appeal, the minister shall refund any amount that has been paid to Her Majesty in right of Manitoba in respect of the assessment or the amount thereof by which it is reduced, as the case may be.

Offence and penalty.

25(1)

Every person who contravenes any provision of this Act or of the regulations, or makes a false statement on an application for a licence or any return required to be made under this Act or the regulations, is guilty of an offence and is liable, on summary conviction, to a fine of not less than $100. or to imprisonment for a term not exceeding three months, or to both.

Onus of proof.

25(2)

In any prosecution for failure to pay the tax or to collect or remit the tax, the onus of proving that the tax was paid, collected or remitted to the minister, as the case may be, is upon the accused.

Act of agent deemed act of principal.

25(3)

In construing and enforcing this section, the act, omission, neglect, or failure, of an officer, employee, or agent of, or of any other person acting for, a holder of a licence issued under subsection 3(1) or a collector, and acting within the scope of his employment or instructions, shall be deemed to be the act, omission, neglect, or failure, of the holder of the licence or of the collector, as the case may be.

Limitation on prosecution.

25(4)

Notwithstanding any other Act of the Legislature, proceedings in respect of the prosecution in respect of an alleged offence of making a false statement on any application or on any report or return under this Act or the regulations may be instituted at any time after the offence was alleged to have been committed; and proceedings in respect of a prosecution for any other alleged offence under this Act or the regulations may be instituted at any time within six years after the time when the subject matter of the prosecution arose.

Tax paid to Consolidated Fund.

26(1)

All moneys received by the minister in any fiscal year as proceeds of the tax shall be paid into the Consolidated Fund and shall be credited to a special account in the books of the government as received.

Charges reducing the tax.

26(2)

To the special account mentioned in subsection (1) there shall be charged as paid all remuneration paid under section 19.

Regulations.

27

For the purpose of carrying out the provisions of this Act according to their intent, the Lieutenant Governor in Council may make such regulations as are ancillary thereto and are not inconsistent therewith; and every regulation made under, and in accordance with the authority granted by, this section has the force of law; and, without restricting the generality of the foregoing, the Lieutenant Governor in Council may make regulations,

(a) prescribing the form of licences and the information to be set out therein:

(b) prescribing the form of applications for licences;

(c) prescribing fee, if any, to be paid for each licence;

(d) prescribing the terms, conditions, and limitations, subject to which each licence shall be issued and that shall be observed by the licence holder;

(e) prescribing the date or dates on which licences shall expire;

(f) prescribing the form of, and the manner of keeping, records, reports and returns to be made or kept by collectors and the information to be recorded, reported, or contained therein;

(g) prescribing the form of certificates of debts to the Crown that may be issued by the minister and registered in a land titles office under section 14;

(h) fixing the rates of amounts of commissions payable under section 19;

(i) prescribing the terms and conditions under which collectors are entitled to remuneration, and providing for the forfeiture of any remuneration to which collectors would otherwise be entitled for failing to comply with any such terms and conditions.