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The Revenue Act

R.S.M. 1987, c. R150

The Revenue Act

Table of Contents

PART I
TAX ON ELECTRICITY
AND CERTAIN OTHER PRODUCTS
1 Definitions.
2 Tax to nearest cent
3 Imposition of tax.
(2) Electricity used for heating dwellings exempt
(3) Electricity used for heating farm buildings exempt
(4) Certain heating of farm buildings not exempt
(5) Gas used for heating dwellings exempt.
(6) Gas used for heating farm buildings exempt.
(7) Joint use of taxable and non-taxable electricity.
(8) Joint use of taxable and non*taxable gas.
(9) Domestic purchasers of coal, etc., exempt.
(10) Tax payable to dealer.
(11) Where taxable product acquired otherwise than from a dealer.
(12) Consumption of taxable product on which tax not paid.
(13) Minister may determine the purchase price.
4 Dealers to be licensed.
(2) Authority to minister to issue licence.
(3) Licence not transferable.
5 Refund of tax on certain taxable products.
(2) Refund of gasoline tax.
(3) Refund of motive fuel tax.
6 Dealers to collect tax.
(2) Payment of tax where purchase not by purchaser.
(3) Tax deemed to be collected by dealer.
(4) Payments applied first on tax.
(5) Minister may audit books.
(6) Books to be available within province.
(7) Returns by dealers.
7 Dealers agents of Crown.
(2) Revenue officers.
(3) Requirement of bond.
(4) Cash in lieu of bond.
(5) Offence.
8 Commission.
9 Agreement respecting estimated tax remissions.
(2) Computation of proceeds of tax.
(3) Refund of excess payments.
(4) Payment of balance by dealer.
10 Reciprocal exchange of information.
(2) Notice of arrangements, etc.
11 Allowances to dealers for losses.
12 Tax a debt from dealer.
(2) Tax a debt to the Crown.
(3) Interest on debt.
(4) Who is a debtor.
(5) Equivalent expressions.
(6) Where court action commenced.
(7) Application by alleged debtor.
(8) Order of restitution, etc.
(9) Debts lien on assets.
(10) Certificate of debts and registration.
(11) Realization of lien.
(12) Warrant for goods.
(13) Lien in bankruptcy proceedings.
13 Minister may order payment.
(2) Discharge of liability to debtor.
(3) Liability to pay under demand.
(4) Personal service.
(5) Service of demand in business name.
(6) Service of demand on partnership.
14 Records.
15 Right to inspect.
(2) Warrant to enter and seize.
(3) Copies as evidence.
(4) Return of books, etc.
(5) Extension by judge.
(6) Decision final.
(7) Where extension rejected.
16 Estimate of tax owing.
(2) Notice of estimate.
(3) Evidence of serving notice.
17 Assessment.
18 Appeal to minister.
(2) Form of notice of appeal.
(3) Minister to consider appeal.
19 Appeal to Court of Queen's Bench.
(2) Notice of appeal.
(3) Trial.
(4) Power of court.
(5) Costs.
20 Estimate or assessment not affected by irregularity.
(2) Effect of appeal.
(3) Interest on certain refunds.
21 Dealer's right to collect tax.
22 Offence and penalty.
(2) Onus of proof.
23 Tax paid to Consolidated Fund.
(2) Charges against account.
24 Regulations.
(2) Regulations retroactive.
PART II
SCHOOL TAX REDUCTION
25 Definitions.
26 Deduction from taxes.
(2) Co-operative housing corporations.
(3) Reimbursement by minister.
27 Tax receipts and records.
28 Audit.
29 Recovery of excess payments.
(2) Recovery of amounts improperly deducted.
30 Offence and penalty.
31 Costs.
32 Regulations.