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. |