.png){kind=small}
as enacted by SM 1987-88, c. 9 on July 17, 1987.
Search this document and show paragraphs with hits
You can use wild cards:
'*' allows for 0 or more characters (eg. ceas* will match 'cease', 'ceased', 'ceasing' and 'ceases')
'?' allows for 0 or 1 character (eg. cease? will match 'cease', 'ceases' and 'ceased', but not 'ceasing')
This search is not case sensitive.
R.S.M. 1987, c. R130
The Retail Sales Tax Act
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
In this Act,
"collector" means a person appointed a collector by the minister under subsection 21(3); ("collecteur")
"consumption" includes
(a) the consumption or use of tangible personal property,
(b) the incorporation of tangible personal property into real property including tangible personal property manufactured by the purchaser or further processed or otherwise improved by him for the purpose of incorporating it into real property,
(c) the receiving of the benefit, enjoyment, assistance or advantage of a service, and
(d) the provision by way of promotional distribution of any tangible personal property or service; ("consommation")
"deputy collector" means a vendor deemed under subsection 21(4) to have been appointed a deputy collector by a collector; ("collecteur adjoint")
"designated item" means an item of tangible personal property in respect of which the tax is payable and which is designated in subsection 21(1); ("article désigné")
"fair value" means
(a) the purchase price, or
(b) in respect of tangible personal property, manufactured, processed, or produced by a person and consumed by him, the value as determined in accordance with rules prescribed by the regulations, or
(c) the value as estimated by the minister pursuant to section 16; ("juste valeur")
"Indian" means an individual who resides on a reserve and is registered as an Indian under the Indian Act (Canada); ("Indien")
"lease" includes a contract for possession and profits of tangible personal property for a consideration whether the consideration is expressed as rental, licence fee, royalty or any other consideration whatsoever; ("location")
"minister" means the Minister of Finance; ("ministre")
"person" includes Her Majesty in right of Manitoba; ("personne")
"promotional distribution" includes the provision by any person to others of any tangible personal property or service that is provided for any one or more of the following purposes:
(a) to promote or encourage the attendance at, or the patronage of, any business, undertaking, enterprise or place of amusement, or the contracting with any person,
(b) to describe, or to promote or encourage the purchase, use, or consumption of, or contracting for, any goods, wares, commodities, materials, lands, premises, property, facility, services, utility, accommodation, benefit, work, assistance, action or thing,
(c) to furnish to any person any directory, listing or compilation of persons, places, prices, goods, wares, commodities, materials, lands, premises, properties, facilities, services, utilities, accommodations, benefits, work, assistance, actions or things or of providers thereof or users thereof,
(d) for any function, use or purpose which, in the opinion of the minister, is a promotional distribution; ("promotion publicitaire")
"promotional distributor" means any person who is a resident of, or carries on business within the province and who, by way of promotional distribution, provides or causes to be provided to any person within the province any tangible personal property or service the fair value of which is not specifically charged to, and required to be paid by, the person to whom the tangible personal property or service is provided; ("agent de promotion publicitaire")
"purchase price" or "sale price" means the value in Canadian money of the consideration, whether money, goods, things done, rental, or any other consideration whatsoever, accepted by the seller as the price of the tangible personal property or the service that is the subject of a sale; and, without restricting the generality of the foregoing, includes
(a) any charge whatsoever in connection with the transaction, other than
(i) finance charges, carrying charges, or interest charges on conditional sale contracts or other contracts providing for deferred payments of the consideration if the amount of such finance charges, carrying charges, and interest charges, is in addition to the usual or established cash selling price of the tangible personal property or the service and the amount is segregated on the invoice or bill of sale or is billed separately to the purchaser, and
(ii) charges for delivery of tangible personal property where the seller regularly sells the tangible personal property for delivery at the premises of the seller, or sells services in respect of the tangible personal property to be provided at the premises of the seller, and the amount of the charges for delivery is in addition to the usual or established cash selling price of the tangible personal property or the service and is segregated on the invoice or bill of sale or is billed separately to the purchaser,
(b) where tangible personal property is purchased, manufactured, or otherwise acquired, outside the province and is subsequently brought into or received in the province for consumption therein, the cost to the purchaser of transportation and any other costs whatsoever in connection with the property, including any cost of installation, incurred by him prior to the consumption of the property in the province, and
(c) any tax, levy, or duty other than a tax under this Act, imposed by any level of government in respect of the sale or in respect of the tangible personal property or the service that is the subject of the sale, and paid or collected by the seller,
whether or not the charges, costs, tax, levy, or duty included by clauses (a), (b), and (c) are shown separately on any invoice or in the books of the seller or of the purchaser; ("prix d'achat" ou "prix de vente")
"purchaser" means any person who
(a) purchases, acquires, or leases tangible personal property at a retail sale in the province, or
(b) commands or receives a service at a retail sale in the province, or
(c) in the case of a person residing or ordinarily resident or carrying on business or intending to carry on business in the province, brings into the province, or causes to be brought into the province, or receives delivery in the province, of tangible personal property purchased, acquired or leased by him outside the province, or
(d) uses tangible personal property manufactured by him inside or outside the province,
for his own consumption or for consumption by other persons at his expense or on behalf of, or as agent for a principal who desires to purchase, acquire, or lease such property, or command or receive such service, for consumption by such principal or by other persons at his expense, and includes a promotional distributor to the extent that the fair value of any tangible personal property or service provided by way of promotional distribution exceeds any payment specifically made therefor by the person to whom the tangible personal property or service is provided; (" acheteur")
"reserve" means a tract of land, the legal title to which is vested in Her Majesty in right of Canada and that has been set apart by Her Majesty in right of Canada for the use and benefit of Indians or a band of Indians; ("réserve")
"retail sale" means
(a) a sale of tangible personal property to a purchaser for the purposes of consumption and not for resale as tangible personal property, and
(b) a sale of a service to a purchaser for the purposes of consumption and not for resale as a service or for sale as part of another service or for improving or maintaining the state, quality, or condition of tangible personal property for sale; ("vente au détail")
"sale" includes
(a) a sale for cash or on credit,
(b) a sale where the price is payable by instalments,
(c) an exchange,
(d) a barter,
(e) a sale under which possession of tangible personal property is, or is to be, delivered to a purchaser and the title to the property is to be vested in him at a subsequent time on payment of the whole or part of the price or on the performance of any other condition, (f) a sale under which tangible personal property is leased for a period or periods, whether or not it is agreed under the contract that the lessee will become or have the option of becoming the owner of the property on compliance with any terms of the contract,
(g) a contract whereby at a price or other consideration a person renders to another a service,
(h) any other contract whatsoever whereby at a price, rental, or other consideration, a person transfers or leases to another, whether conditionally, or unconditionally, tangible personal property,
(i) a transfer of title where no consideration is paid either expressly or by implication except a transfer of title under a bequest or by devolution of the estate of a deceased person, and except any gift in a class of gifts excluded from the meaning of the word "sale" under the regulations, and
(j) the provision by way of promotional distribution of any tangible personal property or service; ("vente")
"seller" includes a lessor, a person from whom any right, title, or interest in tangible personal property passes under a sale, and a person who renders a service under a sale: ("vendeur")
"service" means the provision of an accommodation or a facility, or the discharge of a function, falling within any of the classes of accommodation, facilities, or functions, mentioned in section 4, where they are provided or discharged by a seller for the benefit, enjoyment, assistance, or advantage of a person other than the seller on the order and at the expense of a purchaser; ("service")
"snowmobile" means a vehicle, except a vehicle registered under The Highway Traffic Act, that
(a) is designed to be self-propelled,
(b) is equipped with tractor treads, or with tractor treads and skis or with skis and propeller, or as a toboggan equipped with tractor treads or a propeller, and
(c) is designed primarily for operating over snow or ice, or both, and is used primarily for that purpose,
and includes a motorcycle that has three wheels: ("motoneige")
"storage" includes any keeping or retention in Manitoba of tangible personal property for any purpose except
(a) for sale in the course of a business, or
(b) for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property; ("entreposage")
"tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other way perceptible to the senses and without restricting the generality of the foregoing, includes machinery, equipment and apparatus that are installed in, or attached to, buildings or land and that are used in the manufacturing, producing, processing, storing, handling, packaging, displaying, transporting, transmission or distribution of tangible personal property, or in providing a service; ("biens personnels corporels")
"tax" means the tax imposed under this Act including all penalties and interest that are or may be payable in respect thereof: ("taxe" )
"use" includes storage and the exercise of any right or power over tangible personal property incidental to the ownership of that property; ("utilisation")
"vendor" means any person who, in the course of his business within the province
(a) sells, leases, or offers or keeps for sale or lease, tangible personal property directly to a purchaser at a retail sale in the province,
or
(b) sells, or offers for sale a service, directly to a purchaser at a retail sale in the province, and includes
(c) an individual who normally resides outside the province and who, in respect of tangible personal property sold or leased by him to a purchaser within the province, voluntarily agrees to assume the responsibilities of a vendor under this Act as though he were resident within the province, and who holds a subsisting registration certificate for a vendor issued by the minister, and
(d) a corporation that does not carry on business within the province which, in respect of tangible personal property sold or leased by it to a purchaser within the province, agrees to assume the responsibilities of a vendor under this Act as though it carried on business within the province, and which holds a subsisting registration certificate for a vendor issued by the minister. ("marchand")
Installation of machinery, etc. not part of realty.
The installation or attachment of machinery, equipment or apparatus in accordance with the definition tangible personal property is deemed not to be the incorporation of tangible personal property into or as part of real property within the meaning of consumption or 4(1)(e).
Notwithstanding any other provision of this Act, for the purpose of this Act, any accommodation, facility, or function provided or discharged by an employee for his employer is not a service sold at a retail sale by the employee to the employer.
Tax on consumption of tangible personal property.
Every purchaser of tangible personal property or a service, except tangible personal property in respect of which tax is payable under subsection (11), shall pay to Her Majesty in right of Manitoba a tax in respect of the consumption thereof, computed at the rate of 6% of the fair value thereof.
If the tangible personal property or service to be consumed is purchased from a vendor at a retail sale in the province, the purchaser shall pay the tax at the time the purchase is made or the service is rendered, as the case may be.
Tax on lease of tangible personal property.
For the purposes of subsection (2), where the tangible personal property is the subject of a lease, the tax is payable on the rental or other consideration payable from time to time for the use of the property leased, and shall be paid at the time each payment of the rental or other consideration is due.
Where sale made other than by vendor.
Where tangible personal property or a service is purchased at a retail sale in the province otherwise than from a vendor, the purchaser shall forthwith send to the minister a report thereof in such form, and containing such information, as may be prescribed in the regulations; and he shall pay the tax imposed by subsection (1) or (11) in the manner prescribed in the regulations.
Consumption of goods deemed purchased.
Every person who consumes within the province tangible personal property acquired by him for resale, or who consumes within the province tangible personal property manufactured, processed, produced, or purchased by him within or without the province shall, for the purpose of this Act, be conclusively deemed to have purchased that property at a retail sale in the province.
Every retail sale to a purchaser in the province by a person who is not resident within the province, or carrying on business within the province, shall be deemed to be a retail sale in the province for the purposes of applying the tax under this section.
The tax shall be computed separately on every retail sale, and shall be computed to the nearest cent, and every fraction of less than 1/2¢ shall not be counted and every fraction of 1/20 or more shall be counted as 1¢, but where, on the same occasion, or as part of one transaction, several items of tangible personal property or of service are purchased, the total of the purchases shall be deemed to have been made at one retail sale for the purposes of this Act, except that in this subsection the expression "part of one transaction" does not include a retail sale of several articles or items of service from different departments of the same vendor.
Payment and refunding of tax where sale not retail sale.
Where a vendor sells tangible personal property, or a service in the province to a person
(a) who is not the holder of a subsisting registration certificate; and
(b) who alleges that he is not acquiring the property or receiving the service at a retail sale;
the vendor shall require that person to pay the tax, but, if the minister is satisfied upon evidence submitted to him that the sale was not a retail sale, the minister shall refund the amount of the tax payable in respect of the sale to that person.
Where tangible personal property of the same general kind is accepted at the time of sale by a vendor on account of the price of other tangible personal property sold, the purchaser shall pay the tax computed on the difference between the fair value of the property sold and the credit allowed for the tangible personal property accepted in trade on account of the purchase price.
Calculation of tax on coin-operated telephone.
Notwithstanding subsection (1), where the purchase price of telephone service is paid through a coin-operated telephone, the tax shall be calculated as follows:
(a) in respect of a single voice connection the purchase price of which does not exceed 45¢, the tax is nil,
(b) if the purchase price of a single voice connection exceeds 45¢, the tax shall be calculated at the rate of 5¢ for every 80¢, or fraction of 80(2, by which the total purchase price of that connection exceeds 45(2.
Every purchaser of liquor, as defined in The Liquor Control Act, other than beer, as defined in that Act and manufactured in Canada, shall pay to Her Majesty in right of Manitoba for the public use of the government a tax in respect of the consumption thereof, computed at the rate of 12% of the fair value thereof and every purchaser of beer, as defined in The Liquor Control Act and manufactured in Canada, shall pay to Her Majesty in right of Manitoba for the public use of the government a tax in respect of the consumption thereof, computed at the rate of 6% of the fair value thereof.
Date of purchase of aircraft, etc.
For the purposes of this section, aircraft and repair parts therefor that have not been delivered to the normal place of business or residence of the purchaser thereof prior to May 1, 1972, shall be deemed to have been purchased on or after May 1, 1972.
For the purposes of this section, where an aircraft engaged in foreign or inter-provincial trade is the subject of a lease arrangement that was entered into prior to May 1, 1972, the tax is payable on the rental that is due and payable on or after May 1, 1972.
Lease of production machinery.
For the purposes of this section, where machinery, equipment, or apparatus which, in the opinion of the minister, are to be used and are used by the purchaser thereof directly in the process of manufacture or production of tangible personal property for sale or directly in rendering a service is the subject of a lease arrangement that was entered into prior to May 1, 1972, the tax is payable on the rental that is due and payable on or after the May 1, 1972.
Tax on lease of tangible personal property.
For the purposes of this section, where tangible personal property is the subject of a lease arrangement that was entered into prior to March 7, 1983, the tax is payable at the rate of 6% on the rental that is due and payable on or after the March 7, 1983.
Exempt tangible personal property.
Notwithstanding section 2, no tax is payable under this Act in respect of the consumption of the following classes of tangible personal property:
(a) food and drink for human consumption off the premises where sold, but not including liquor as that word is defined in The Liquor Control Act,
(b) food and drink for human consumption on the premises where sold where the total price is $6. or less, but not including liquor as that word is defined in The Liquor Control Act,
(c) children's clothes and children's footwear as defined in the regulations,
(d) natural water, including water that has been treated in the interests of public health,
(e) drugs and medicaments as defined in the regulations,
(f) dental and optical appliances when sold on prescription of a dentist, optometrist, or physician,
(g) artificial limbs, orthopaedic appliances, hearing aids and dentures,
(h) equipment designed solely for use of blind persons, physically handicapped people or chronic invalids,
(i) farm implements, farm machinery, and repair parts therefor as defined in the regulations, but not including any vehicle required to be registered under The Highway Traffic Act or repair parts therefor, (j) agricultural feeds,
(k) plants of a kind which, or the products of which, ordinarily constitute food or drink for human consumption or feed of the kinds mentioned in clause (j), and seeds, tubers, bulbs, corms, and rhizomes, used to raise plants of that kind,
(l) animals of a kind which, or the products of which, ordinarily constitute food or drink for human consumption,
(m) fertilizers, insecticides, fungicides, herbicides, rodenticides, and weed control chemicals,
(n) binder twine, baler twine and baler wire, (o) barbed wire, farm, hog, sheep and poultry fence, when purchased for farm use,
(p) commercial fishing boats, fishing nets, and other apparatus used for commercial fishing, where acquired for use solely for commercial fishing by a person holding a commercial fishing licence issued under the Fisheries Act (Canada),
(q) safety hats, safety work boots with built-in steel toe protectors, asbestos gloves and welder's goggles, masks or shields used for the protection of eyes during the process of welding and any other safety devices of special design that have been specified in the regulations as safety devices for the purposes of this clause, and that are purchased by an employer for use by his employees or by workers for their own use,
(r) books, newspapers and periodical publications, as defined in the regulations,
(s) legal tender made by or for the Royal Mint of Canada but not including any such legal tender that is purchased for a price greater than the face value thereof,
(t) legal tender of a foreign country when purchased at a price not exceeding the price determined in accordance with the current rates of exchange for that legal tender,
(u) uncancelled postage stamps and uncancelled federal and provincial revenue stamps valid for transportation of mail or for revenue purposes where the purchase price does not exceed the face value thereof,
(v) tangible personal property used for the purpose of being processed into, fabricated into, manufactured into, attached to, or incorporated in, other tangible personal property for the purpose of sale or resale,
(w) tangible personal property declared in the regulations to be a catalyst or a direct agent, for the transformation or manufacture of a product by contact or temporary incorporation, or in the rendering of a service, where that property is acquired for that purpose,
(x) tangible personal property delivered by the seller outside the province, or shipped by the seller by common carrier for delivery outside the province, including ship stores delivered to commercial vessels that normally operate in extra-territorial waters,
(y) settlers' effects as defined in the regulations,
(z) used clothing, other than footwear, valued at a fair value of $100. or less,
(aa) used footwear, valued at a fair value of $20. or less,
(bb) used furniture valued at a fair value of $100. or less,
(cc) wood used as firewood for heating or cooking,
(dd) farm horses,
(ee) Sanitary pads and tampons,
(ff) tooth pastes, tooth powders, denture cleaners, and denture adhesives,
(gg) tangible personal property, other than a vehicle required to be registered under The Highway Traffic Act, purchased from a person outside Manitoba by an individual ordinarily resident in Manitoba, while he was temporarily outside Manitoba, and brought into Manitoba by him, if the fair value of all tangible personal property purchased and brought into Manitoba in respect of any single period of absence does not exceed $100,
(hh) containers purchased by farmers or fishermen or by a co-operative association thereof, or by an organization which, in the opinion of the minister, is similar and used for transporting agricultural produce or fish directly from the primary producer thereof,
(ii) fire trucks and related firefighting equipment that is carried on fire trucks including ladders, aerial equipment, hoses, air breathing and life-saving devices that are carried on fire trucks,
(jj) bags designed and purchased for use as sandbags for the purpose of flood control,
(kk) patterns for making clothing at home,
(ll) Smoke alarms of the type ordinarily bought for household use and that are self-contained independently operated units,
(mm) ambulances and related equipment purchased for use in and carried in the ambulances,
(nn) subject to subsection 4(6), traps, snares, pelt stretchers and other apparatus that, in the opinion of the minister, are used directly and exclusively in commercial trapping of fur bearing animals, where purchased for use solely for commercial trapping by a person holding a licence or permit for the purpose issued under The Wildlife Act,
(oo) children's safety car seats that are designed and used in motor vehicles and meet the requirements of the Hazardous Products Act (Canada) and the regulations thereunder,
(pp) energy saving devices that are specified in the regulations and designed for use in the conservation of energy,
(qq) medical thermometers of the type ordinarily bought for household use, prepared sterile dressings, bandages and first aid kits containing those items,
(rr) safety helmets that are specially designed to be worn by persons while operating a motorcycle or snowmobile,
(ss) portable fire extinguishers that are approved by Underwriters' Laboratories of Canada and have a rated capacity not exceeding six pounds or 2.7 kilograms,
(tt) lifejackets and flotation vests that are designed to be worn by persons and approved by Transport Canada.
Meaning of used clothing, etc.
For the purposes of clauses (1)(z), (aa), and (bb) "used clothing", "used footwear" and "used furniture" mean clothing, footwear and furniture that have been owned by a previous consumer.
Notwithstanding section 2, no tax is payable under this Act in respect of any tangible personal property which is taxed under The Tobacco Tax Act, or Part I of The Revenue Act, 1964, or would be taxed under those statutes but for an exemption provided therein.
Exemption for certain gasoline.
Notwithstanding section 2, no tax is payable under this Act in respect of gasoline, as defined in The Gasoline Tax Act, and purchased for use in the operation of an internal combustion engine.
Exemption for certain motive fuel.
Notwithstanding section 2, no tax is payable under this Act in respect of motive fuel, as defined in The Motive Fuel Tax Act, and purchased for use in the operation of an internal combustion engine or used solely for heating.
Statement of intended use for commercial trapping operations.
Where a person purchases any of the things mentioned in clause (l)(nn), he shall provide the seller with a signed statement that he is the holder of a valid and subsisting licence or permit issued under The Wildlife Act to trap fur bearing animals and that the equipment or apparatus will be used by him solely in commercial trapping operations.
No tax on items less than 26¢.
Notwithstanding subsections 2(1) to (6), (8) and (9), but subject to subsection 2(7), no tax is payable under this Act in respect of the sale of tangible personal property, other than liquor as that word is defined in The Liquor Control Act, at a price less than 26¢.
Services in respect of certain property.
Notwithstanding any other provision of this Act, where a service is rendered in Manitoba in respect of tangible personal property, and it is established to the satisfaction of the minister that the tangible personal property has been delivered for consumption of the service exclusively outside the province, the service shall be deemed to have been rendered outside the province and is not subject to tax.
Valuation of certain aircraft.
Notwithstanding section 2, where an aircraft is, in the opinion of the minister, operated both within and without the province for the purposes of trade, the minister may estimate the proportion that the number of miles the aircraft is operated in Manitoba bears to the total number of miles the aircraft is operated and may, for the purposes of this Act, fix the value of the aircraft, and the repair parts and services therefor, as that part of the value thereof that bears the same proportion to the total value thereof as the proportion estimated above; and tax is payable on that part of the value of the aircraft and the repair parts and services therefor so fixed.
Exemption for certain private purchases.
Notwithstanding section 2, no tax is payable on the purchase of used tangible personal property other than
(a) a snowmobile; or
(b) an aircraft; or
(c) a vehicle required to be registered under The Highway Traffic Act;
purchased by one individual from another individual where the transaction is not, in the opinion of the minister, a commercial transaction.
Refund for certain vehicle transactions.
Where the minister receives evidence satisfactory to him that a person who purchased vehicles required to be registered under The Highway Traffic Act without any trade-in and who paid the tax on the full purchase price thereon has, within six months before or after the date of the purchase, sold as part of a related transaction vehicles required to be registered under The Highway Traffic Act the minister may refund a portion of the tax paid in respect of the purchase of the vehicles but not exceeding 6% of the selling price of the vehicles sold.
Refund in respect of certain snowmobiles.
Where the minister has received evidence satisfactory to him that a person who purchased a snowmobile without any trade-in and who paid the tax on the full purchase price thereof, has within 30 days of the date of the purchase sold a snowmobile, the minister may refund a portion of the tax paid in respect of the purchase of the snowmobile but not exceeding 6% of the price of the snowmobile sold.
Refund in respect to certain aircraft
Where the minister receives evidence satisfactory to him that a person who purchased an aircraft without a trade-in and who paid the tax on the full purchase price thereof has, within six months from the date of the purchase, sold an aircraft, the minister may refund a portion of the tax paid in respect of the purchase of the aircraft, but not exceeding 6% of the selling price of the aircraft sold.
Exemption for repair of footwear.
Notwithstanding any other provision of this Act, the repairing of footwear is not a service for the purposes of subsection 4(1).
Notwithstanding section 2, no tax is payable under this Act in respect of tangible personal property
(a) that is purchased by an Indian
(i) on a reserve for consumption or use by an Indian on a reserve, or
(ii) off a reserve for consumption or use by an Indian on a reserve if the tangible personal property is delivered by the seller to the reserve or shipped by the seller by common carrier for delivery to the reserve; and
(b) that is not
(i) a motor vehicle as that word is defined in The Highway Traffic Act, or
(ii) tangible personal property which in the opinion of the minister is for commercial use,or
(iii) liquor as that word is defined in The Liquor Control Act.
Certificate for exempt purchases under subsec. (15).
Except as otherwise specified in the regulations, a purchaser is not entitled to an exemption from the tax under subsection (15) unless, at the time of the purchase, he provides the seller of the tangible personal property with a signed statement of exemption in a form prescribed by the minister.
A person who purchases
(a) tangible personal property described in clauses (1)(v), (w) or (hh);or
(b) tangible personal property or services for resale; or
(c) aircraft, or parts therefor or services thereto, in respect of which the purchaser is required to pay tax to the minister on a proportionate basis under subsection (9);
without paying tax under this Act to the vendor shall provide the vendor with the number of his registration certificate issued in accordance with the regulations, and the vendor shall note the number on the sales invoice.
Transfers in merchandise between associated persons.
Where tangible personal property is sold to a corporation, at the time of its incorporation, by an individual, partnership, or corporation that does not wholly own and control the purchasing corporation,
(a) if the tangible personal property sold was located in Manitoba, and belonged, on May 31, 1967, to the individual, partnership or corporation making the sale: or
(b) if tax, under the Act, has been paid on the tangible personal property by the individual, partnership or corporation making the sale;
and if, as payment for that tangible personal property, the individual, partnership or corporation making the sale receives and retains shares in the purchasing corporation of a fair value not less than the fair value of the tangible personal property sold, no tax is payable by the purchasing corporation in respect of the tangible personal property; but, if the fair value of the tangible personal property sold to the purchasing corporation exceeds the fair value of the shares of the corporation that are transferred or issued to the individual, partnership or corporation making the sale, tax is payable on that part of the value of the tangible personal property that exceeds the fair value of the shares so transferred or issued.
Exemption for thermal insulation materials.
Notwithstanding section 2, no tax is payable under this Act in respect of thermal insulation materials, as defined in the regulations, that are purchased exclusively to insulate a building.
Partial refund in respect of certain mobile homes.
Where the minister receives evidence satisfactory to him that a person who purchased and took delivery of a mobile home, as defined in the regulations for use by him as a domestic residence has paid the tax on the full fair value thereof, the minister may refund 50% of the amount of the tax paid in respect of the mobile home excluding any amount of tax paid in respect of furniture or appliances in the mobile home.
Partial refund for certain ready-to-move homes and modular homes.
Where the minister receives evidence satisfactory to him that a person who purchased a ready-to-move home or a modular home, as defined in the regulations for use by him as a domestic residence has paid the tax on the full fair value of the ready-to-move home or modular home, the minister may refund 45% of the amount of the tax paid in respect of the ready-to-move home or modular home excluding any amount of tax paid in respect of furniture or appliances in the ready-to-move or modular home.
Exemption for used machinery etc. in manufacturing plants.
Notwithstanding section 2, where a manufacturing plant situated in Manitoba is sold, no tax is payable on any machinery, equipment or apparatus forming part of the plant
(a) that is affixed to land on which the plant is located; and
(b) that was previously used and is continued to be used in or in connection with the manufacturing plant;
and on which the tax was paid or would have been payable but for any exemption allowed under the Act, on the full and fair value thereof.
Exemption respecting promotional distribution.
A person within the province to whom any tangible personal property or service is provided by way of promotional distribution is, with respect to his consumption thereof, exempt from the tax imposed by this Act on the amount by which the fair value of the tangible personal property or service exceeds any payment that is made by him solely and specifically for the receipt by him of the tangible personal property or service and that is not referrable to the purchase or consumption by him of any other property or service.
The following classes of accommodations, facilities, or functions are declared to be services in respect of which the purchaser is required to pay the tax except where the sale price is less than 26¢:
(a) the provision of lodging in hotels, motels, hostels, apartment houses, lodging houses, rooming houses, boarding houses, clubs, and other similar accommodation, whether or not a membership is required for the lodging, but not including lodging let for a continuous period of one month or more or lodging in a lodging house, rooming house, or boarding house, with accommodation for less than four tenants,
(b) the provision of telecommunications originating and terminating within the province,
(c) the provision of telecommunications originating within and terminating outside the province or originating outside the province and terminating within the province where the charges for the facilities are charged to and payable by a person residing or carrying on business in the province,
(d) the repairing, maintaining, testing, cleaning, washing, polishing, painting, decorating, refitting, refinishing, reconstituting, remodelling, upholstering, or reupholstering, of tangible personal property other than tangible personal property mentioned in clauses 3(1)(f), (g), (h), (i), (p), (nn) or (ss),
(e) the processing or installation of tangible personal property in respect of the sale of which tax is payable where
(i) the sale price of the processing or installation is not included in, but is demanded separately from, the sale price of the tangible personal property, or
(ii) the purchaser furnishes directly or indirectly the tangible personal property, but not including the installation of tangible personal property in real property where, by the installation, the tangible personal property is incorporated as part of the real property and ceases thereby to be tangible personal property,
(f) printing, binding, lithographing, multigraphing, duplicating, engraving, imprinting, typewriting, folding, addressing, collating and related functions, except where done in respect of books, newspapers or periodical publications exempted under clause 3(l)(r),
(g) photographing and microfilming, including the development and printing of film, and the recording of sound, and the amplifying of sound.
Private telecommunication lines.
For the purpose of clause (l)(c), where the purchaser uses a private telecommunication line that is located partly outside the province, the tax shall only be imposed in the proportion of the length of the part of the line within the province to the total length, and where the purchase price is only partly payable for the private use of such a line, the minister may determine the portion of the purchase price imputable to such use.
In this section
"line" includes a space between a transmitter and receiver of telecommunications and any other channel of transmission of telecommunications; ("ligne") and
"telecommunication" means a message transmitted by means of electro-magnetic waves or otherwise in the form of words, writing, images, symbols, or other indications. ("télécommunication")
No tax on self-serve car wash, etc.
Notwithstanding any other provision of this section or section 2, no tax is payable in respect of the purchase of self-serve car wash, laundry or dry cleaning services that are coin operated.
Vendors to have registration certificate.
No vendor shall sell any tangible personal property or any service in the province at a retail sale unless he is the holder of a valid subsisting registration certificate issued to him by the minister.
Manufacturers, etc., to have registration certificate.
No person shall carry on business in the province as manufacturer, wholesaler, importer or jobber, either directly or through an agent, unless he is the holder of a valid subsisting registration certificate issued to him by the minister.
No fee for registration certificate.
No fee shall be charged for the issue of a registration certificate.
Expiry and reissue of certificates.
A registration certificate is not transferable and expires on the date stated thereon unless it is sooner cancelled, suspended or returned; but upon expiry, the minister shall issue new certificates to holders of certificates in good standing.
Special registration certificate (diplomat).
A registration certificate (exempt status) may be issued by the minister to officials of the Foreign Diplomatic Corps, Consular Offices and Trade Commissions at the established level of diplomatic privilege of Consul General, Trade Commissioner, Consul or Vice-Consul, who are citizens of the country they represent and are not engaged in any other business or profession in Manitoba, and the holder of the registration certificate may provide the registration number to the vendor to purchase tangible personal property or services without the payment of tax, and the vendor shall note the number on the sale invoice or other appropriate record.
The minister may refuse to issue a registration certificate to any person who has been convicted of an offence under this Act, or who fails to enter into a bond when so required under section 11, or who refuses or neglects to comply with any demand of the minister made under this Act or the regulations.
Where it is in the public interest to do so, the minister may suspend a registration certificate for any period not exceeding 30 days.
Where a registration certificate is suspended or at any other time, the minister may cancel a registration certificate for any cause for which under subsection (1) he may refuse to issue a registration certificate.
Before refusing to issue a registration certificate or cancelling a registration certificate, the minister shall cause to be served on the applicant for or the holder of the registration certificate a notice
(a) stating his intention to refuse to issue the registration certificate, or his intention to cancel the registration certificate, and reasons therefor; and
(b) fixing a place, a time, and a day which shall not be earlier than 1 week after the date on which the notice is served unless the applicant or the holder, as the case may be, consents to an earlier day, where and when he will hear the applicant or the holder or anyone on his behalf respecting the matter and permit him to show cause why the registration certificate should not be refused or cancelled.
The notice may be served on the applicant or holder, as the case may be, personally, or may be sent to him by registered mail addressed to him at his address last known to the minister, and, where the notice is served by mail, it shall be deemed to have been served on the second day following the day on which it is mailed.
Within 14 days after the hearing the minister shall advise the applicant or holder, as the case may be, as to his decision.
Where he decides to refuse to issue a registration certificate or to suspend or cancel a registration certificate, the minister shall do so by written order, a copy of which shall be served on the applicant for or the holder of the registration certificate in the manner in which a notice is required to be served under subsection (5).
An order made under subsection (7) shall take effect on the day it is served on the applicant for or holder of the registration certificate, as the case may be.
An applicant for a registration certificate, or a person whose registration certificate has been suspended or cancelled, may appeal against an order refusing to issue him a registration certificate or suspending or cancelling his registration certificate, as the case may be, by application to a judge of the Court of Queen's Bench.
The hearing of the application shall be a trial de novo and the judge may hear evidence and, by his order, vary, confirm or rescind, the order of the minister, or extend any period of suspension for such further period as he deems advisable.
No application under subsection (1) may be made unless notice thereof in writing has been given to the minister within 30 days next following the day on which the order of the minister is served on the applicant or the holder of the registration certificate.
On application of the holder of the registration certificate, a judge of the Court of Queen's Bench may stay the effect of the order against which the appeal is taken pending the hearing of the appeal.
Certificate required on bulk sale.
No person shall dispose of his stock through a sale in bulk, as defined in The Bulk Sales Act, without first obtaining a certificate in duplicate from the minister that all taxes collected by that person have been paid, or that arrangements for the payment thereof satisfactory to the minister have been made.
Vendor to deliver duplicate to buyer.
A person disposing of his stock through a sale in bulk, as defined in The Bulk Sales Act, shall deliver one of the duplicate certificates issued under subsection (1) to the buyer of the stock.
Responsibility of buyer on bulk sale.
Where a person who buys stock through a sale in bulk, as defined in The Bulk Sales Act, fails to obtain a duplicate copy of a certificate issued under subsection (1) in respect of the sale in bulk, he is responsible for payment to the minister of all taxes collected by the person disposing of his stock through the sale in bulk and not paid to the minister, and may, in a court of competent jurisdiction, recover any amount paid to the minister under this section from the person disposing of the stock through the sale in bulk.
Each vendor is, for the purpose of collecting the tax and remitting the proceeds thereof to the minister, an agent of Her Majesty in right of Manitoba and a revenue officer within the meaning of The Financial Administration Act and is subject to the duties and responsibilities of a revenue officer under that Act.
Each vendor shall, at the time tax is payable under section 2, collect the tax from each purchaser and shall, in the manner and at the time prescribed by the regulations, remit to the minister the tax so collected by him.
Notice where purchaser refuses to pay tax.
Except where a vendor has, forthwith after a sale of tangible personal property or of a service, sent to the minister by registered mail a notice stating that the purchaser of that property or of that service has refused to pay the tax in respect thereof, the tax in respect of that property or of that service shall be conclusively deemed to have been collected by the vendor as provided in subsection (2).
Tax deemed to be collected by vendor.
No deduction, allowance, or credit shall be made or given to any vendor in respect of tax payable hereunder by any purchaser that the vendor has failed to collect from the purchaser unless his failure is due to the refusal of the purchaser to pay the tax and the matter is reported to the minister as provided in subsection (3).
Payments applied first on tax.
Any payment made by a purchaser to a vendor in respect of a sale of tangible personal property or of a service shall be, and shall be conclusively deemed to have been, applied first to payment of the tax, and only after the tax has been paid shall any part of such payment be applied to the purchase price of the tangible personal property or service.
The minister may pay to each vendor, 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 vendor 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.
M.L.A.'s may receive commission.
Notwithstanding The Legislative Assembly Act, no member of the Legislative Assembly who is a vendor and who receives or accepts a commission as herein provided, thereby vacates or forfeits his seat or incurs any of the penalties imposed by The Legislative Assembly Act for sitting and voting as a member of the Legislative Assembly.
Every vendor who is required to collect any tax under this Act is deemed to have collected that tax and to hold the amount of the tax in trust for Her Majesty in right of Manitoba and is responsible for the payment over of it in the manner and time provided under this Act and the regulations.
Moneys separate from estate in liquidation, etc.
Where, by the order of a court or otherwise, any property of a vendor is lawfully taken from his control or possession for the purposes of liquidation in receivership proceedings, sale by a secured creditor, winding-up proceedings or for the purpose of a distribution to creditors pursuant to a general assignment made for the benefit of creditors
(a) the amount equal to the amount of tax that was collected or is deemed to have been collected by the vendor in the 12 months immediately preceding the date when the vendor lost control or possession of his property and not remitted to the minister as required by subsection (1) is deemed to be separate from, and to form no part of, the estate or property in liquidation, whether or not that amount has in fact been kept separate and apart from the vendor's own property;
(b) the amount of the tax not remitted to the minister as mentioned in clause (a) is deemed to be held in trust in accordance with subsection (1); and
(c) the amount deemed by this subsection to be separate from, and to form no part of the estate or property in liquidation, shall be paid out of the cash and the proceeds of the realization of the vendor's property in priority to all other claims except those described in subsection (4).
Certificate of minister required.
Every person who, as assignee, liquidator, administrator, receiver, receivermanager, secured creditor or duly authorized agent of a secured creditor, trustee or other like person, other than a trustee appointed under the Bankruptcy Act (Canada), takes control or possession of the property of any vendor shall, before distributing the property or the proceeds from the realization thereof under his control, obtain from the minister a certificate stating that the tax collected or deemed to have been collected by the vendor in respect of the 12 months immediately preceding the date when the vendor lost control or possession of his property and not remitted by the vendor as required by subsection (1) has been paid or that security therefor acceptable to the minister has been received by the minister.
Non-application of subsec. (2).
Subsection (2) does not apply
(a) to claims made against the specific property of a vendor under fixed charges, mortgages and assignments where the specific property is identified by description in the agreements pursuant to which the security was given; or
(b) to claims made against accounts receivable of the vendor that were assigned or mortgaged for value under a general assignment of book debts or security agreement registered under The Personal Property Security Act where the assignee or mortgagee has given notice to the vendor's debtor of the assignment or interest and legal entitlement to the debts in question and has directed the vendor's debtor to pay the debt to the assignee or mortgagee: or
(c) where the assignee or mortgagee is in actual receipt of the proceeds of the debts prior to the date when the vendor lost control or possession of his property.
The amount deemed by subsection (2) to be separate from, and to form no part, of the estate or property in liquidation shall be paid in priority to claims against all property of the vendor acquired after the date when the vendor gave a fixed charge, mortgage or assignment of specific property and which property by the terms of the fixed charge, mortgage or assignment is to be included in the said security once acquired by the vendor and claims against all property of the vendor secured under a floating instrument purporting to charge the property of the vendor in existence at the date when the security instrument was given as well as property of the vendor acquired after that date.
For the purpose of enabling the minister to determine the amount that by subsection (2) is deemed to be separate from, and to form no part of, the estate or property in liquidation, every person who as assignee, liquidator, administrator, receiver, receivermanager, secured creditor or duly authorized agent of a secured creditor, trustee or other like person, other than a trustee in bankruptcy, takes control or possession of the property of any vendor shall, within 30 days from the date of his assumption of possession or control give written notice thereof to the minister.
As soon as possible after receiving a notice under subsection (6), the minister shall advise the person from whom he received the notice of the amount of taxes collected or deemed to have been collected in respect of the 12 months immediately preceding the date when the vendor lost control or possession of his property and not remitted to the minister as required by subsection (1).
For the purposes of this section, "estate" and "property" means all the assets of the vendor, real and personal, tangible and intangible, whether subject to liens, charges or encumbrances or whether free and clear of such claims, and without limiting the generality of the foregoing, includes lands, accounts receivable, claims, demands, inventory, chattels, equipment, mortgages, leases and generally all the vendor's undertaking, property and assets.
Where, in his opinion, it is in the public interest to do so, the minister may require any vendor to enter into a bond to Her Majesty in right of Manitoba for the due performance of his duties in collecting and remitting the tax as provided in this Act; and the bond shall be in such sum, with such sureties, and subject to such conditions, as the minister may require, but in no event shall be in an amount greater than an amount equal to six times the sum or the estimated sum of tax that would, in the opinion of the minister, normally be collected by the vendor each month under this Act.
In lieu of a bond required under subsection (1), the vendor may deposit cash or securities in a like amount with the minister under such conditions as the minister may prescribe.
Every vendor shall
(a) make returns to the minister; and
(b) keep such records;
in such form and substance as from time to time may be prescribed by the regulations.
Record of purchases and sales.
Every manufacturer, wholesaler, importer, jobber, vendor, or agent thereof, shall keep a record of all purchases and sales by him of tangible personal property, whether for consumption or for resale, and shall keep a record of all purchases and sales of a service by him, whether for consumption or for resale.
Every common carrier shall keep a record as prescribed in the regulations of all shipments of tangible personal property consigned for delivery in the province.
Subject to subsection (5), except for the purposes of administering and enforcing this Act or any other Act of the Legislature imposing a tax, fee or levy, no person employed under the minister shall communicate to any person not legally entitled thereto, any return, record, or information submitted by a vendor under this Act, or any information obtained therefrom for the purposes of this Act, or allow any such person to inspect or have access to any such return, record, or information.
Reciprocal exchange of information.
The minister may permit information or a copy of any book, record, writing, return or other document submitted by, or obtained from, a person under or in respect of this Act, to be given or shown to any person employed by the government of any country, province, or state if
(a) information, books, records, writings, returns and other documents obtained by or submitted to the government of that country, province or state for the purposes of any law that imposes a tax or fee are given or shown to persons employed by the Government of Manitoba on a reciprocal basis; and
(b) the minister is satisfied that the information, book, record, writing, return or other document given to or made accessible to the government of that other country, province or state will not be used by the government of that other country, province or state, for any purpose other than the administration and enforcement of a law that provides for the imposition of a tax or fee.
Where the minister makes an agreement or an arrangement respecting the reciprocal exchange of information under subsection (5), the minister shall publish in the Manitoba Gazette a notice setting out the terms of the agreement or arrangement.
The amount of any moneys payable by a vendor to the minister under section 9 is a debt due from the vendor to Her Majesty in right of Manitoba until paid and is recoverable as such in a court of competent jurisdiction.
Recovery of tax from purchasers.
The amount of the tax that any purchaser becomes liable to pay under section 2 is a debt due from the purchaser to Her Majesty in right of Manitoba until paid and is recoverable as such in a court of competent jurisdiction.
Before taking any proceedings under subsection (1) or (2) for the recovery of any tax that has been collected by a vendor on behalf of Her Majesty in right of Manitoba or that is due and payable by a purchaser, the minister shall give notice to the vendor or the purchaser, as the case may be, of his intention to enforce payment, but his failure to give the notice in any case does not affect the validity of any proceedings taken for the recovery of the tax or of moneys that are the proceeds of the tax under this Act.
From and after the date on which, under this Act or the regulations, any debt due to the government under this Act is to be paid or remitted
(a) by a vendor to the minister; or
(b) by a purchaser to Her Majesty in right of Manitoba;
the debt bears interest at a rate or rates prescribed in the regulations, but where no rate or rates have been prescribed in the regulations, the debt bears interest at 3/4 of 1% for each full month after the date that the debt was due and payable; and the interest accrued on any such debt from time to time is a debt due to Her Majesty in right of Manitoba, and is recoverable as such in a court of competent jurisdiction.
In addition to any other penalty, the minister shall assess a penalty equal to 5% of the amount due, but not in any case less than $5., against any person who fails to remit to the minister any tax collected under this Act within the time required or who fails to pay any tax which he is required to pay under this Act; and any such assessment is a debt due to Her Majesty in right of Manitoba and is recoverable as such in a court of competent jurisdiction.
Fixing interest under Financial Administration Act.
Notwithstanding anything contained in this section, the Lieutenant Governor in Council may, by regulations made under The Financial Administration Act, fix the rate of interest that a debt bears under this Act.
For purposes of the enforcement procedures set out in subsections (6) to (17) and section 14, 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 or estimate and
(i) has not appealed the assessment or estimate 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 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.
The expression "debtor of the government*' in subsection (7) includes the expression "person liable for any debt due to Her Majesty in right of Manitoba under this Act" and any similar expression contained in subsections (12) to (17) and section 14.
Where any of the enforcement procedures set out in subsections (12) to (17) and section 14 have been used to recover moneys in the circumstances described in clause (7)(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.
Where any of the enforcement procedures set out in subsections (12) to (17) and section 14 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 (7), 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 court for an order under subsection (11).
Where, upon hearing an application under subsection (10), 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.
The amount of any debt due from any person to Her Majesty in right of Manitoba under this Act binds, and is a lien and charge in favour of Her Majesty in right of Manitoba on all the property in the province of the person liable therefor, other than real property, and the lien has priority over all other claims of any person against the debtor, or person liable therefor, except a person having a prior security or lien duly registered or filed in a registry or filing office under an Act of the Legislature or an Act of Parliament prior to the date that the lien in favour of the Crown arose.
Registration of certificate of indebtedness in court.
Where a person is indebted to Her Majesty in right of Manitoba under this Act, the minister may issue and file a certificate of that indebtedness in the Court of Queen's Bench and thereupon the certificate becomes and is enforceable as, a judgment of the court and from the time of filing the certificate, the certificate binds and forms a charge in favour of Her Majesty in right of Manitoba for the amount so certified on all the property of the person indebted in accordance with subsection (12).
The minister may issue a certificate, in a form prescribed in the regulations, showing the name and address of the person liable for any debt due to Her Majesty in right of Manitoba under this Act and certifying the amount of the debt; 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 Her Majesty in right of Manitoba, for the amount so certified, on ail lands of the person liable situated in that land titles district.
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 against personal property.
The minister may issue a warrant for the amount of any debt due to Her Majesty in right of Manitoba under this Act, together with the costs, expenses and poundage of the sheriff, directed to a sheriff; and the warrant
(a) has the same force and effect;
(b) creates the same rights, duties and obligations;
(c) is subject to the same exemptions; and
(d) shall be acted upon by the sheriff in the same way and with the same procedures, in all respects;
as if the warrant were a writ of fieri facias issued out of the Court of Queen's Bench on the basis of a judgment of that court in favour of Her Majesty in right of Manitoba against the debtor.
In case of the insolvency of any person, or the liquidation of any company, from whom or from which a debt is due to Her Majesty in right of Manitoba under this Act, 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 notwithstanding that a certificate has not been filed under subsection (13).
Exercise of powers to recover debt.
The powers conferred upon the minister by this section for the recovery of the tax, or of moneys that are the proceeds of the tax, by action in a court of competent jurisdiction, or by issue and registration of a certificate in a land titles office, or by the filing of a certificate under subsection (13), or by issue and direction of a warrant to a sheriff, may be exercised separately or concurrently or cumulatively; and the liability of a person for the payment of any tax under this Act or the liability to remit tax collected is not affected in any way by the fact that a fine or penalty has been imposed on or paid by him in respect of any contravention of this Act or the regulations.
Vendor's right to collect tax.
Where under this Act a vendor is deemed to have collected the tax payable by a purchaser in respect of a retail sale, and the vendor has not actually collected the tax, if the vendor has remitted to the minister an amount in respect of the sale equivalent to the amount of the tax, that amount shall be deemed to have been paid by the vendor on behalf of the purchaser and is a debt due from the purchaser to the vendor and is recoverable as such in a court of competent jurisdiction.
Where the minister has knowledge or suspects that any person is, or is about to become, indebted or liable to make any payment to a vendor or a purchaser 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 vendor or purchaser be, in whole or in part, paid to the minister on account of the liability of the vendor or purchaser under this Act.
Discharge of liability to debtor.
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 vendor or purchaser to the extent of the amount stated in the receipt.
Liability to pay under demand.
Any person discharging any liability to a vendor or purchaser after receipt of a demand under subsection (1) is personally liable to Her Majesty in right of Manitoba to the extent of
(a) the liability discharged as between him and the vendor or purchaser; or
(b) the liability of the vendor or purchaser 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 this Act, including interest and penalties:
whichever is the lesser amount.
Where the person who is, or is about to become, indebted or liable to a vendor or purchaser 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 name or style under which he carries on business and, where served personally, shall be deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.
Where the persons who are, or are about to become, indebted or liable to a vendor or purchaser carry on business in partnership, the registered or other letter under subsection (1) may be addressed to the partnership name and, where served personally, shall be deemed to have been validly served 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.
Bond of extra-provincial contractors.
Where a person, in this section referred to as the "contractor", enters into a contract with another person, in this section referred to as the "principal", pursuant to which, or in the carrying out of which, tangible personal property or a service is or will be consumed by the contractor in Manitoba, unless the contractor is an individual who has been resident in Manitoba for a period of not less than 12 months immediately preceding the date on which the contract is entered, or the contractor maintains and has for the period of 12 months immediately preceding the date on which the contract is entered into maintained, a permanent place of business in Manitoba, the contractor shall
(a) deposit with the minister a sum in cash or securities in an amount satisfactory to the minister but in no case more than 6% of the total amount to be paid under the contract: or
(b) enter into a bond to Her Majesty in right of Manitoba, in a form satisfactory to the minister and in an amount satisfactory to the minister, but in no case more than 6% of the total amount to be paid under the contract:
to secure payment of the tax imposed under this Act in respect of tangible personal property or of service consumed pursuant to or in the carrying out of the contract.
Every contractor who brings into the province, or who receives delivery within the province of, tangible personal property or services acquired by him for his own consumption or use, or for the consumption or use of other persons at his expense, shall immediately report the matter in writing to the minister and shall supply the minister with the invoice and all other pertinent information required by the minister in respect of the consumption or use of the property or services, and at the same time, or at the time prescribed in the regulations, shall pay to Her Majesty in right of Manitoba the tax in respect of the consumption and use of the property or services.
The principal is responsible for the compliance by the contractor with subsection (1): and if the contractor fails to comply with subsection (1) or (2), the principal shall pay an amount to Her Majesty in right of Manitoba equivalent to the tax imposed under subsection (2) and that was not paid by the contractor and sections 13, 14 and 16 to 20 apply with such modifications as the circumstances require for the purposes of recovering the amount from the principal.
Where a principal pays an amount under subsection (3), he is entitled to be indemnified by the contractor who is liable for the payment of the tax and may withhold out of any moneys owing to the contractor a sum equivalent to the amount paid by the principal.
Where a vendor or purchaser fails to make a return or remittance as required by this Act or the regulations, or where in the opinion of the minister his return is not substantiated by his records, the minister may make an estimate of the amount of the tax collected by the vendor, or payable by the purchaser, for which he has not accounted, and the amount so estimated shall thereupon be presumed to be the tax collected or payable by him, and for which he has not accounted.
Where
(a) any tangible personal property is sold by, or leased from, a vendor at a retail sale, or is imported into the province, acquired, or leased, by a purchaser otherwise than from a vendor; or
(b) any service is rendered at a retail sale;
and the minister determines that the tax paid or collected in respect of the tangible personal property or service is incorrect or that no tax has been paid or collected in respect thereof because, in the opinion of the minister,
(c) the amount taken as the basis for calculating the tax was
(i) less than fair market value, or
(ii) not a fair valuation of the consideration that passed as the purchase price or rental, or
(iii) not a fair valuation of the normal fair price or rental of the tangible personal property or service sold, imported, acquired, or leased; or
(d) the actual purchase price or rental cannot be determined; or
(e) no price or rental was paid;
the minister may estimate an amount which, when so estimated by him, shall, subject to any appeal for which provision is made herein, be conclusively deemed to be the amount on which the tax payable in respect of the sale of the tangible personal property or service shall be calculated.
Where he minister has made an estimate under subsection (1) or (2), he shall, by notice in writing either mailed to or served on the vendor or purchaser or his heirs, administrators, executors or assigns, or his custodian or trustee in bankruptcy, require the vendor or purchaser to remit to the minister or otherwise account for the amount payable to Her Majesty in right of Manitoba in respect of the estimated tax or the tax on the estimated purchase price within 30 days after the date on which the notice is mailed or served; and thereupon the vendor or purchaser shall, within that time, pay that amount to Her Majesty in right of Manitoba or otherwise account therefor to the satisfaction of the minister.
An affidavit or statutory declaration by the person serving or mailing a notice pursuant to subsection (3) stating that he has mailed or served the notice is prima facie proof that the amount stated in the notice is due and owing; and the onus of proving otherwise rests on the vendor or purchaser.
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 person, or any premises where the officer or peace officer has reasonable and probable grounds to believe that business records are kept,
(a) for the purpose of ascertaining whether tax has been, or is being, paid, collected or remitted by any person, or the amount of tax payable by any person; or
(b) to inspect, examine or audit the books, records, documents, stock and premises of any person to determine whether this Act or the regulations are being or have been complied with; or
(c) to ascertain the quantities of tangible personal property, or the amounts of service, which
(i) were bought, used or sold by that person during any period in respect of which a return is required to be made under this Act or the regulations, or
(ii) are at that time being bought, used or sold by that person; or
(d) to ascertain whether the person possesses, or possessed, tangible personal property in respect of which tax is payable; or
(e) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act:
or to do two or more of the things mentioned in clauses (a) to (e); 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, and any tangible personal property which the person possesses.
Books and records to be made available.
The minister may, in writing, order a holder of a registration certificate who is resident and carrying on business in the province to keep and maintain within Manitoba and make available within Manitoba for inspection, examination and audit under this Act the books of account, records and documents specified in the regulations or to make such other arrangements as may be satisfactory to the minister for making them available for inspection, examination and audit under this Act, and the holder of the registration certificate shall comply with the order.
Where, upon the inspection, audit, or examination, of books of account, records, or documents, of any person, it appears to the satisfaction of the minister that any tax collected by the vendor has not been remitted in accordance with this Act or the regulations, or any tax payable by a purchaser has not been paid in accordance with this Act and the regulations, the minister may make an assessment of the amount of tax collected by the vendor or payable by the purchaser, and the amount so assessed shall be presumed to be the amount of the tax collected by the vendor or payable by the purchaser; and subsections 16(3) and (4) apply to the assessment mutatis mutandis.
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 any tangible personal property 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 tangible personal property, and to seize and retain it for production in any court proceedings.
Production of evidence to prove tax payable by another person.
The minister may, by registered letter or by demand served personally, require the production, under oath or otherwise, by any person, or by the agent or officer of any person, of any letters, accounts, invoices, statements, financial records, books, or other documents, in possession or in the control of such person, agent or officer, for the purpose of determining what tax, if any, is required to be remitted or paid under this Act by any vendor or purchaser; and the production thereof shall be made by that person, agent or officer, within such reasonable time as is stipulated in the letter or demand.
A person who obstructs a duly authorized officer appointed by the minister in the performance of his duties in enforcing any provision of this Act or the regulations, or in exercising any right or performing any duty under this Act or the regulations, or who refuses to produce for inspection any tangible personal property, or any book, record, statement, account, letters or documents, or any parcel, box, receptacle or container, in his possession, or under his control, which he was required to produce for the purposes of inspection, is guilty of an offence.
Where any book, record or document has been seized, inspected, examined, audited or produced in accordance with this section, the person by whom it has been seized, inspected, examined or audited, or to whom it has been produced, or any officer employed under the minister, may make or cause to be made 1 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 the 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.
Where any book, record, document or tangible personal property 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 (9), return the original book, record or document, or the tangible personal property, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.
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 (8)(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.
The decision of the judge under subsection (9) is final and binding and there is no appeal therefrom.
Where the judge dismisses an application for an extension of time under subsection (9), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the tangible personal property, to the person from whom it was seized or by whom it was produced.
Where a person disputes the amount of an estimate made under section 16 or an assessment made under section 17, he may personally or by his agent, within 60 days after receipt of the notice of the estimate or assessment, serve notice of appeal upon the minister.
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.
Consideration of appeal by minister.
Upon receipt of a notice served under subsection (1), the minister shall duly consider the matter appealed and shall affirm, rescind or amend the estimate or the assessment and forthwith notify the appellant of his decision.
Where a person is dissatisfied with the decision of the minister given under section 18, he may appeal therefrom by application to a court of competent jurisdiction.
An application under subsection (1) shall be made within 60 days of the date on which 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.
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.
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.
The costs of the appeal are 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.
Where a person has appealed the amount of an estimate made under section 16 or an assessment made under section 17, and the estimate or assessment is rescinded, set aside, varied or amended which results in a refund of all or part of the amount paid, interest shall be paid on the amount refunded from the time of receipt to the time of refund at a rate equal to the rate as fixed by the Lieutenant Governor in Council under subsection 13(6).
Estimates or assessments not invalid because of technical irregularity.
An estimate or assessment made by the minister under section 16 or 17 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 estimate or the assessment.
Appeal not to affect due date, etc.
Neither the giving of a notice of appeal by any person nor any delay in the hearing of an appeal in any way affects the due date, the interest, the penalties, or any liability for payment provided under this Act in respect of any tax due and payable, or that has been collected on behalf of Her Majesty in right of Manitoba, that is the subject of the appeal, or in any way delays the collection thereof; but in the event of the estimate or assessment of the minister being set aside or reduced on appeal, the minister shall refund any amount or excess amount of tax that has been paid or collected on behalf of Her Majesty in right of Manitoba.
Where in the opinion of the Lieutenant Governor in Council it is in the public interest, and the collecting and remitting of tax by vendors would be facilitated thereby, the Lieutenant Governor in Council may by regulation designate any item of tangible personal property in respect of the retail sale of which the tax is payable as an item of tangible personal property to which this section applies.
An item of tangible personal property designated under subsection (1) may be designated in terms of
(a) a name by which it is commonly known in the province:or
(b) the classification, type or kind of property to which it belongs; or
(c) its physical properties or uses: or
(d) the method of its sale or distribution;
or any combination of the characteristics mentioned in clauses (a) to (d).
The minister may appoint any person to be a collector of tax under this section.
Every vendor to whom a quantity of a designated item is sold by a collector shall be deemed to have been appointed by the collector who makes the sale as a deputy collector of that collector for the purpose of collecting tax and remitting to the collector the proceeds of any tax payable by purchasers in respect of the quantity of the designated item which the deputy collector obtains from the collector.
Every collector shall collect the tax, or cause it to be collected, from each purchaser who purchases any of the designated item
(a) from him; or
(b) in respect of any of the designated item supplied by him, from any vendor who is deemed under subsection (4) to be his deputy collector.
Collection by deputy collectors.
Every deputy collector shall collect from every purchaser the tax payable in respect of the designated item and, in the manner and at the times
(a) agreed by him and any collector whose . deputy collector he is; and
(b) approved by the minister;
he shall remit to that collector the proceeds of the tax in respect of the quantity of the designated item obtained by him from that collector.
Remittance of tax where not purchased from a collector.
Where a vendor obtains a quantity of a designated item otherwise than from a collector, he shall, in respect of the quantity so obtained, remit the proceeds of the tax to the minister in accordance with section 9.
Remittance of tax by collector.
Every collector shall, in the manner and at the time prescribed in the regulations, remit to the minister all tax collected by him under subsection (5) either directly from purchasers or through deputy collectors; and the remittance shall be accompanied by a return in such form and containing such information as is prescribed in the regulations.
Purchase price of designated item.
For the purpose of facilitating the collection of tax under this section, the Lieutenant Governor in Council may provide by regulation that, in any case where the purchase price to the purchaser of a designated item is not known to the collector, the purchase price shall be deemed to be an amount equal to the sum of
(a) the price at which the designated item was sold at wholesale by the collector; and
(b) an additional amount, representing the average mark-up by retail vendors in the province over the price at wholesale of the designated item, as determined by a formula or method of calculation prescribed in the regulations;
but no determination of a purchase price under this subsection shall be such as will make a substantial or material variation in the effective amount of the tax payable by a purchaser under section 2.
All powers and remedies conferred upon the minister in this Act respecting
(a) the inspection of premises and records of a vendor;
(b) the estimation, assessment and recovery of tax proceeds due from a vendor; and
(c) the bonding of a vendor;
are available to the minister, mutatis mutandis, in respect of tax proceeds due from a collector under this section; and all remedies and appeals therefrom conferred upon a vendor in this Act are available, mutatis mutandis, to a collector under this section.
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.
M.L.A.'s may receive commission.
Notwithstanding The Legislative Assembly Act, no member of the Legislative Assembly who is a collector and who receives or accepts a commission as herein provided, thereby vacates or forfeits his seat or incurs any of the penalties imposed by The Legislative Assembly Act for sitting and voting as a member of the Legislative Assembly.
Reciprocal agreement for equitable application of Act.
The minister, on behalf of Her Majesty in right of Manitoba, may enter into agreements with the government of any other province of Canada for the purpose of making the application and administration of this Act and any similar Act of the other province more equitable, and respecting the payment, or the relief from the payment, of tax under this Act or imposed under a similar Act of the other province to avoid the double imposition of tax in respect of any sale.
Where any person has paid in respect of a sale in another province a tax imposed under an Act of another province that is similar in effect to this Act, if the minister, under subsection (1), has entered into an agreement with the government of that other province that provides that a similar relief will be given where the circumstances are reversed, the minister may relieve, to the extent provided for in the agreement, that person from the payment of tax in respect of the subject of that sale that would otherwise be payable under this Act, or that part thereof that is equivalent to the amount of tax payable under the Act of the other province.
Duty of Registrar of Motor Vehicles.
Notwithstanding The Highway Traffic Act or any other Act of the Legislature, the Registrar of Motor Vehicles under The Highway Traffic Act shall not permit any person to register a vehicle unless
(a) immediately prior thereto the vehicle was registered under that Act under the name of that person; or
(b) the person produces evidence satisfactory to the registrar that the tax under this Act has been paid; or
(c) the person produces evidence satisfactory to the registrar that he owned the vehicle prior to the 1st day of June, 1967, and has owned it continually since that date; or
(d) the right, title, or interest of the person in the vehicle passed to him under a bequest or by reason of the devolution of the estate of a deceased person; or
(e) the person produces a permit issued by the minister permitting him to register the vehicle under The Highway Traffic Act in his name.
Where the minister is satisfied that a person who wishes to register a vehicle under The Highway Traffic Act
(a) has paid any tax payable under this Act in respect thereof; or
(b) is not liable to pay any tax under this Act in respect thereof;
he may issue a permit to that person permitting him to register the vehicle in his name under The Highway Traffic Act.
Every person who contravenes any provision of this Act or of the regulations, or who makes a false statement in any form, application, record or return prescribed or required by this Act or by the regulations, is guilty of an offence; and every violation or contravention in connection with a separate sale or transaction is a separate offence.
Every person guilty of an offence under this Act is liable, on summary conviction, to a fine of not less than $25. and not more than $1,000. or to imprisonment for a term of not more than three months, or to both, and, in addition, shall be ordered by the magistrate to pay any tax
(a) that the person owes under this Act; or
(b) that the person collected under this Act but failed or refused to remit to the minister; or
(c) that the person should have collected but failed or refused to collect under this Act;
including any arrears, interest and penalties thereon, on or before such date as the magistrate may order.
For the purposes of this section, a copy of the order requiring a person to pay tax owing, including arrears, penalties, and interest, made under subsection (2) may be filed by the minister in the county court of the county court district in which the person resides or carries on business or formerly carried on business, or in the Court of Queen's Bench, as the case may be, and thereupon the order shall be deemed to be a judgment of that court in favour of Her Majesty in right of Manitoba.
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, or that tax is not required to be paid or collected under this Act, as the case may be, is upon the accused.
An information or complaint in respect of an offence under this Act shall be laid or made within four years of the time when the matter of the information or complaint arose, except that in a case where fraud is involved the information or complaint may be laid at any time.
Liability of officers and directors of corporation.
Where a corporation
(a) fails or refuses to pay to the minister any tax payable by the corporation under this Act; or
(b) fails or refuses to collect any tax required to be collected by the corporation under this Act; or
(c) fails or refuses to remit to the minister tax collected by the corporation under this Act;
any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in, the failure or refusal is party to and guilty of an offence and, on summary conviction is liable to the fines, penalties and punishment prescribed under subsection (2) and in addition the magistrate shall order the officer, director or agent, as the case may be, to pay to the minister any tax that the corporation failed or refused to pay, or failed or refused to collect, or failed or refused to remit, together with any arrears, interest and penalties thereon.
Out of province vendors not to be prosecuted.
Where a person who is not ordinarily a resident of the province and does not carry on business within the province is a vendor within the meaning of this Act because he voluntarily applies for, and is issued, a registration certificate, he is not liable to prosecution for failing to comply with any provision of this Act or the regulations respecting the duties or obligations of a vendor, but he may be sued by Her Majesty in right of Manitoba for recovery of any tax collected by him from a purchaser on behalf of Her Majesty in right of Manitoba.
Tax paid to Consolidated Fund.
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.
Where a person
(a) has paid an amount under this Act as tax that is not payable as tax under this Act; or
(b) has paid an amount under this Act as tax that is in excess of the amount payable as tax under this Act; or
(c) has remitted under this Act an amount that he is not required to remit under this Act; or
(d) has remitted under this Act an amount that is in excess of the amount that he is required to remit under this Act;
the minister shall repay to that person the amount wrongly paid or the amount of the excess if application for refund has been made within two years of the date the overpayment was received.
Charges against special account.
To the special account mentioned in subsection (1) there shall be charged as paid
(a) all remuneration paid to collectors under sections 10 and 21; and
(b) all refunds authorized under subsection (2).
Her Majesty in right of Manitoba is bound by this Act.
In any prosecution for an offence under this Act or the regulations, any book, record, document or certificate, or any copy thereof certified by the minister or any person employed under the minister to be a true copy, is admissible in evidence and is prima facie proof of the facts stated therein without proof of the signature of the minister or the person, as the case may be.
Vendor deemed to be holder of registration certificate.
Every person whose name appears on a tax roll or other record or document kept or maintained in The Retail Sales Tax Branch of the Department of Finance, as being a registered vendor, is deemed for all purposes of the Act and the regulations to be the holder of a valid and subsisting registration certificate (vendor).
For the purpose of carrying out the provisions of this Act according to their intent, the Lieutenant Governor in Council may make such regulations and orders as are ancillary thereto and are not inconsistent therewith; and every regulation and order 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 and orders
(a) prescribing the forms, records and returns required by, or to be used for the purpose of, this Act or the regulations;
(b) prescribing the records of purchases and sales of tangible personal property and of services to be kept by various persons in accordance with section 12 and the forms and methods in and by which they are to be kept;
(c) prescribing the method of collection and remittance of the tax and any other condit ns or requirements affecting such collection and remittance;
(d) determining the remuneration and conditions thereof to be paid to vendors and collectors under this Act for collecting and remitting the tax;
(e) prescribing the terms and conditions under which vendors and collectors are entitled to remuneration, and providing for the forfeiture of any remuneration to which vendors or collectors would otherwise be entitled for failing to comply with any such terms or conditions;
(f) defining, for the purposes of clause 3(1)(c), children's clothes and children's footwear in respect of which no tax is payable;
(g) defining, for the purposes of clause 3(1)(e), drugs and medicaments;
(h) defining, for the purposes of clause 3(1)(i), farm implements, farm machinery and repair parts therefor;
(i) defining, for the purposes of clause 3(1)(r), books, newspapers and periodical publications;
(j) defining "settlers' effects" for the purposes of clause 3(1)(y);
(k) describing any tangible personal property mentioned in section 3, or any service mentioned in section 4, for the purposes of clarifying the interpretation of those sections;
(l) excluding gifts or certain classes of gifts from the meaning of the word "sale" for the purposes of this Act;
(m) excluding sales or certain classes of sales, where the purchase price is used solely for, or turned over wholly to, a charitable institution, from the meaning of the word "sale" for the purposes of this Act;
(n) prescribing what portion of the purchase price for a service of the kind mentioned in clause 4(l)(d) or (e) is rendered in respect of tangible personal property where the service is rendered partly in respect of tangible personal property and partly in respect of real property;
(o) for the purpose of relaxing the strictness of the law relative to the incidence or the collection of the tax in cases where, without relaxation, great public inconvenience or great hardship or injustice to persons or individuals could not be avoided;
(p) prescribing the classes of registration certificates;
(q) prescribing, for the purposes of subsection 13(4), the rates of interest on debts due to the government under this Act;
(r) prescribing rules for determining the fair value of tangible personal property manufactured, processed or produced by a person and consumed by him;
(s) defining, for the purposes of subsections 3(20) and (21), "mobile home", "ready-to-move home", "modular home" and "domestic residence" .