The Pari-Mutuel Tax Act

R.S.M. 1987, c. P12

The Pari-Mutuel Tax Act

Table of Contents

1 Definition.
2 Imposition of tax.
(2) Time of payment.
3 Licence for pari-mutuel.
(2) Licence for race track.
(3) Application for licence.
(4) Absolute requirement of licence.
(5) Licence not transferable.
4 Issue and form of licence.
(2) Fee for licence.
5 Refusal to issue licence.
6 Suspension of licence.
(2) Cancellation of licence.
7 Hearing before refusal to issue etc.
(2) Manner of notification.
(3) Decision of minister.
(4) When order takes effect.
8 Right of appeal.
(2) Limitation on appeal.
(3) Hearing and decision.
(4) Stay of order.
9 Collection of tax.
(2) Refusal to collect or pay tax an offence.
(3) Tax deemed to have been collected.
(4) Payments applied first on tax.
10 Remittance of taxes collected.
(2) Right to collect taxes the same day.
11 Agents of Crown.
(2) Revenue officers.
(3) Minister may audit records.
(4) Books to be available in Manitoba.
(5) Returns by collectors.
12 Requirement of bond.
(2) Conditions of bond.
(3) Closure of premises.
13 Closing premises to public.
14 Tax a debt from bettor.
(2) Tax a debt from collector.
(3) Interest on debt.
(4) Who is a debtor.
(5) Equivalent expressions.
(6) Where court action commenced.
(7) Application by alleged debtor.
(8) Order of restitution, etc.
(9) Debts to the Crown a lien on assets.
(10) Certificate of debts and registration.
(11) Realization of lien.
(12) Warrant for goods.
(13) Lien in bankruptcy proceedings.
15 Sale of goods by auction.
(2) Notice of sale.
(3) Sale of perishable goods.
(4) Disposal of surplus.
16 Demand for payment if debtor leaving Manitoba.
(2) Seizure of goods upon non-payment.
(3) Certificate to authorize seizure.
(4) Sale of goods seized.
17 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.
18 Records of collectors.
19 Commission to collector.
20 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.
21 Assessment by director.
(2) Notice of assessment.
(3) Evidence of serving notice.
22 Appeal to the minister.
(2) Form of notice of appeal.
(3) Minister to consider appeal.
23 Appeal to Queen's Bench.
(2) Notice of appeal.
(3) Trial.
(4) Powers of court.
(5) Costs.
24 Assessment not affected by irregularity.
(2) Effect of appeal.
25 Offence and penalty.
(2) Onus of proof.
(3) Act of agent deemed act of principal.
(4) Limitation on prosecution.
26 Tax paid to Consolidated Fund.
(2) Charges reducing the tax.
27 Regulations.