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. |