The Tobacco Tax Act

R.S.M. 1987, c. T80

The Tobacco Tax Act

Table of Contents

1 Definitions.
2 Imposition of tax.
(2) Tax payable when tobacco received.
(3) Tobacco acquired otherwise than from dealer.
(4) Computation of tax.
(5) Computation of tax - cigars.
(6) Definition of "price at retail".
3 Fraction of a cent not payable.
LICENCES
4 Retail dealer's licence required.
(2) Wholesale dealer's licence required.
(3) Identification required on vending machines.
(4) Licence to sell to retail dealer.
(5) Limitation on sales.
(6) Application for dealer's licence.
5 Issue and form of licence.
(2) Fee for licence.
(3) Absolute requirement of licence.
(4) Licence non-transferable.
6 Refusal to issue licence.
7 Suspension of licence.
(2) Cancellation of licence.
(3) Hearing before suspension or cancellation.
(4) Manner of service.
(5) Decision of minister.
(6) Order suspending or cancelling licence.
(7) When order takes effect.
8 Right of appeal.
(2) Hearing of appeal and decision.
(3) Notice of appeal.
(4) Stay of order.
COLLECTORS
9 Appointment of collector.
(2) Persons deemed to be collectors.
(3) Other persons deemed to be collectors.
(4) Contravention of subsec. 9(2) or (3).
(5) Seizure of goods.
(6) Release of goods on payment of penalty.
(7) Sale of seized tobacco.
(8) Payment after sale.
(9) Disposition after prosecution.
(10) Agreements with collectors.
(11) Appointment of deputy collectors.
(12) Dealers deemed to be deputy collectors.
(13) Minister may audit books.
(14) Books to be available within province.
(15) Reciprocal exchange of information.
(16) Notice of arrangements, etc.
COLLECTION AND REMISSION OF TAX
10 Duty of collectors.
(2) Duty of deputy collectors.
(3) Tax deemed to have been collected.
(4) Payments applied first on tax.
(5) Reports on change of rate.
(6) Remission of proceeds.
(7) Remission of tax by certain collectors.
11 Remission of tax by collectors.
12 Agents of Crown.
(2) Revenue officers.
(3) Requirement of bond.
(4) Conditions of bond.
(5) Closure of premises.
13 Agreement with collectors.
(2) Computation of proceeds of tax.
(3) Refund of excess payments.
(4) Payment of balance by collector.
(5) Credit to collector for moneys not collected.
(6) Refund re accidental loss.
(7) Limitation on credit.
(8) Minister may refund excess payments.
14 Tax a debt from collector.
(2) Tax a debt from dealer.
(3) Tax a debt to the Crown.
(4) Interest on debt.
(5) Interest on certain refunds.
(6) Who is a debtor.
(7) Equivalent expressions.
(8) Where court action commenced.
(9) Application by alleged debtor.
(10) Order of restitution.
(11) Debts to Crown a lien on assets.
(12) Certificate of debts and registration.
(13) Realization of lien.
(14) Warrant for goods.
(15) Lien in bankruptcy proceedings.
15 Sale of goods by auction.
(2) Notice of sale.
(3) Sale of perishable goods.
(4) Disposal of surplus.
16 Demand if debtor leaving Manitoba.
(2) Seizure of goods upon non-payment.
(3) Certificate to authorize seizure.
(4) Sale of goods seized.
17 Minister may order payment.
(2) Discharge of liability to debtor.
(3) Liability to pay under demand.
(4) Personal service.
(5) Service of demand in business name.
(6) Service of demand on partnership.
RECORDS AND REMUNERATION
18 Records of dealers.
(2) Absorption of tax prohibited.
19 Remuneration of collectors.
(2) Agreement to deduct remuneration.
INSPECTION, SEARCH AND SEIZURE
20 Right to inspect.
(2) Warrant to enter and seize.
(3) Copies as evidence.
(4) Return of books.
(5) Extension by judge.
(6) Decision final.
(7) Where extension rejected.
21 Estimate of tax owing.
(2) Notice of estimate.
(3) Evidence of serving notice.
22 Assessment.
23 Appeal to minister.
(2) Form of notice of appeal.
(3) Minister to consider appeal.
24 Appeal to Queen's Bench.
(2) Notice of appeal.
(3) Trial.
(4) Powers of court.
(5) Costs.
25 Estimate not affected by irregularity.
(2) Effect of appeal.
OFFENCES AND PENALTIES
26 General offence and penalty.
(2) Penalty for offence under subsection 9(2).
(3) Onus of proof.
(4) Act of agent deemed act of principal.
(5) Limitation on prosecution.
DISPOSAL OF TAX PROCEEDS
27 Tax paid to Consolidated Fund.
(2) Charges reducing the tax.
REGULATIONS
28 Regulations.