Source: http://web2.gov.mb.ca/bills/40-1/b039e.php
Timestamp: 2017-09-25 22:19:38
Document Index: 772966868

Matched Legal Cases: ['art 1', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art 8']

P is the paid up capital of the Crown corporation as at the close of the fiscal year;
C is the cost of investments held by the Crown corporation at the end of the fiscal year in shares and bonds of, and loans and advances to, other corporations and in bonds, debentures and other securities of any government, municipality or school corporation, but not including
B is the value of the total assets of the corporation as at the close of the fiscal year.
13(4) For a fiscal year ending after April 12, 2011, no tax is payable under this Act by a bank, loan corporation, trust corporation or trust and loan corporation if
(a) the corporation's taxable paid up capital at the close of the fiscal year is less than $4,000,000,000; and
(d.1) 3.0¢ per litre for marked gasoline other than marked gasoline that is subject to tax under clause (d);
10(2) Clause 8(g) is amended by striking out "11.5¢" and substituting "14¢".
13(3) A buyer of fuel is entitled to a refund — in the amount by which the tax paid on that fuel exceeds the tax that would have been payable if the fuel had been marked — if
(a) the fuel was bought in circumstances in which marked fuel was not available; and
(b) evidence sufficient to satisfy the director that the tax was paid by the buyer and the buyer is entitled to the refund; and
16(1) No person shall use marked fuel for anything other than heating or a use that,
(a) in the case of marked fuel other than marked gasoline, is a tax-exempt use described in section 9; or
(b) in the case of marked gasoline, would be a tax-exempt use described in section 9 if that section were to apply to marked gasoline.
17 Subsection 22(1) of the English version is amended
19(1) Subsection 4(1) is amended
(a) by adding the following after clause (d) of Rule 7:
20(1) Clause 4.6(10.2)(b) of the French version is amended in the description of A in the formula by striking out "à" after "chacun".
20(2) Subsections 4.6(10.7) to (10.10) are replaced with the following:
(a) entitled to deduct an amount under subsection 118.031(2) of the federal Act for that year; and
4.6(10.8) For a taxation year ending after 2010, an individual who is
(a) entitled to deduct an amount under subsection 118.031(3) of the federal Act for that year in respect of a qualifying child; and
may claim, in respect of that child, the additional amount of $500.
"municipal taxes" means
(a) taxes for municipal purposes,
(b) taxes for school purposes, or
(c) the amount, if any, by which the individual's occupancy cost for the year exceeds his or her education property tax credit.
25(1) Clause 5.6(1)(a) is amended by striking out "$650" and substituting "$700".
(a) the amount paid; or
(b) $300;
30(1) Subsection 7.17(1) is amended in the definition "eligible donation"
(a.1) is not less than $50,000 or, together with other gifts of money made by the corporation to the same charity within the four-taxation-year period in which the gift was made, totals at least $50,000;
(b) made, before the beginning of the taxation year, one or more eligible donations totalling at least $50,000 to the same Manitoba charity;
31(2) Subsection 7.18(2) is replaced with the following:
(e) racking, cabling and trays used for the maintenance or operation of equipment used for data processing;
(f) any other system or equipment prescribed by regulation. (« traitement de l'information »)
(i) was not used, or acquired for use or lease, for any purpose before it was acquired by the corporation, or
(ii) was refurbished when it was acquired by the corporation; and
A is the total of all amounts each of which is, subject to subsection (6), 7% of the amount, if any, by which
(a) the corporation's capital cost of an item of data processing equipment purchased or constructed within the year and
(c) the amount of any government assistance, other than a tax credit under this section, that was received or is receivable by the corporation in respect of that item of equipment and that,
(i) in the case of equipment referred to in clause (a), was not deducted in calculating the corporation's capital cost of the item of equipment, or
(ii) in the case of leased equipment, was not deducted in computing the corporation's data processing centre investment tax credit for that item of equipment for a previous year;
B is the total of all amounts each of which is, subject to subsection (6), 4% of the amount, if any, by which
(b) the corporation's leasing cost for the year for a data processing building acquired by lease
7.19(5) For the purpose of this section, property acquired by a corporation after April 17, 2012, is deemed not to have been purchased or acquired by the corporation before it is considered to have become available for use by the corporation, as determined under subsection 13(27) of the federal Act without reference to paragraph (c) or under subsection 13(28) of that Act without reference to paragraph (d).
34(4) Subsection 10.1(7) is amended in the description of W in the formula
(a) in clause (a), by striking out "$2,500." and substituting "$5,000"; and
34(5) Subsection 10.1(8) is amended in the description of W in the formula
10.1(14) The certifying authority may, on receipt of an application that includes the student's record of employment, waive the completion requirement and issue a proof-of-credit certificate for a work placement if
(a) the student completes at least 7 1/2 weeks of the work placement but does not complete the entire term of the work placement; and
10.1(18) The certifying authority may, on receipt of an application that includes the record of employment for the qualifying graduate or qualifying journeyperson, waive the requirement of a 12-month period of employment and issue a proof-of-credit certificate for a period of employment if
(a) the graduate or journeyperson completes at least 9 months of employment but fails to complete 12 months of employment;
10.1(19) The certifying authority may, on receipt of an application that includes the apprentice's record of employment, waive the requirement for completion of an apprenticeship level and issue a proof-of-credit certificate for a period of employment if
(a) the apprentice performs at least 75% of the work required to complete a level of apprenticeship but fails to complete the level;
(a) 10% of the individual's flow-through mining expenditure for that following year, if the unused credit is being carried back to a taxation year before 2009; and
(b) 20% of the individual's flow-through mining expenditure for that following year, if the unused credit is being carried back to the 2009 taxation year.
(a) filing a notice of appeal with the court in the judicial centre closest to where the taxpayer resides;
(b) serving the notice of appeal on the treasurer by sending two copies of the notice of appeal to the deputy head by registered mail; and
(c) if the Minister of Finance for Manitoba is not the treasurer, sending a copy of the notice of appeal to the Deputy Minister of Finance for Manitoba by registered mail.
40(2) Subsection 30(6) of the English version is amended by striking out "upon the filing of the copy of" and substituting "upon filing".
45 Section 6 is amended
47 Section 8 is amended
(a) in the section heading, by striking out "municipal grants" and substituting "Building Manitoba Fund"; and
(i) by striking out "beginning after March 31, 2011", and
48(1) Subsection 8.1(1) is amended
(a) in the section heading, by adding "and expenses" after "grants"; and
48(2) Subsection 8.1(2) is amended
49(2) Subsection 9(1.1) is amended
(a) by striking out "The grants under subsection (1)" and substituting "The municipal grants for a fiscal year"; and
53 The centred heading before section 1 is replaced with "DEFINITIONS AND GENERAL MATTERS".
54(1) Subsection 1(1) is amended in subclause (c)(iv) of the definition ""purchase price" or "sale price"" by striking out "The Municipal Revenue (Grants and Taxation) Act" and substituting "The Municipal Taxation and Funding Act".
54(5) Subsection 1(1) is further amended by adding the following definitions:
59(3) Subsection 2.3(9.1) is amended by striking out "in a court of competent jurisdiction".
59(4) Clause 2.3(13)(a) is amended by striking out "to Her Majesty in right of Manitoba".
60 The centred heading before section 3 is replaced with the centred subheading "Tax Exemptions for Tangible Personal Property".
4.1(1) Every person who enters into or renews an insurance contract with an insurer must pay tax at the rate of 7% of the premiums payable under the contract if
(ii) covering the property and liability of a person who takes possession of vehicles for display, sale, storage, repair, maintenance, cleaning or parking, or for another similar commercial purpose, including the person's liability for damage to customers' vehicles;
(g) marine insurance as defined in The Marine Insurance Act;
(h) insurance in respect of a commercial fishing boat where the purchase of the boat is exempt from tax under clause 3(1)(p);
(i) insurance in respect of an aircraft where the purchase of the aircraft is exempt from tax under clause 3(1)(i) as farm machinery or under subsection 3(24);
(j) an insurance contract, including a group insurance contract,
(k) the purchase of an annuity contract;
(l) insurance obtained by an employer in respect of employees who reside outside Manitoba, or in respect of former employees who no longer reside in Manitoba;
(m) insurance in respect of the life, health or well-being of an individual who does not reside in Manitoba;
(n) insurance on property that is wholly outside Manitoba or in respect of a risk, peril or event that is wholly outside Manitoba;
(o) trip interruption insurance; or
(p) endowment insurance as defined under The Insurance Act.
4.1(9) Every person who enters into an insurance contract with, or pays a premium to, a vendor who does not collect the tax payable in respect of the contract or premium must remit the tax to the minister in accordance with the regulations.
C is the floor area used exclusively or nearly exclusively for storing crops;
T is the total floor area of the building or structure.
78 Section 39.1 is amended by striking out "mark, stamp or tear tape" wherever it occurs and substituting "mark or stamp".
79 Subsection 46(3) is replaced with the following:
(ii) evidence sufficient to satisfy the director that the person is entitled to the refund, and
(ii) evidence sufficient to satisfy the director that the collector or deputy collector is entitled to the refund, and
(g) sells tobacco contrary to subsection 4(1), (2), (3), (4) or (5) of The Tobacco Tax Act; or
86(3) The following is added after subsection 80(2):
90 Subsection 2(1) is amended
(a) in clause (a), by striking out "22.5¢" and substituting "25¢";
96 Section 4.1 is amended in the part before clause (a) by adding "any number of units of tobacco, including" before "cigarettes".
97 Section 13.1 is replaced with the following:
98(2) The following is added after subsection 1.1(4):
No adjustments for 2012-2013 and 2013-2014
(c) subsections 34(1), (3) and (7);
(d) section 36.
100(9) Subsections 20(2) and 25(1) are deemed to have come into force on January 1, 2011.
This Bill implements measures in the 2012 Manitoba Budget, and makes various other amendments to tax and financial legislation.
Corporation Capital Tax (Part 1)
increasing the corporation capital tax on financial institutions from 3% to 4% (s. 3)
increasing the fuel tax rate on unmarked fuel from 11.5¢ to 14¢ (s. 10(2))
taxing marked gasoline at the rate of 3¢ per litre (s. 8, 10(1), 11, 13 and 16)
Income Tax (Part 3)
clarifying how unused mineral exploration tax credits may be carried forward or back to other taxation years (s. 19(1) and 39)
providing a new refundable nutrient management tax credit equal to 10% of amounts expended by agricultural producers on equipment used to eliminate or significantly reduce the risk that nutrients or pathogens will be transported to a waterway (s. 19(2) and 36)
reducing the dividend tax credit from 11% to 8% (s. 21)
making community revitalization levies eligible for the education tax credit and to correct the maximum municipal tax reduction (s. 22 to 25)
expanding the film and video production tax credit by allowing producers of eligible films to claim temporary accommodation expenditures up to $300 (tax included) per night per unit (s. 28 and 29)
amending the criteria for the Neighbourhoods Alive! tax credit (s. 30 and 31)
providing a new refundable data processing tax credit equal to 4% of the capital cost of a building and 7% of the capital cost of machinery or equipment used for data processing (s. 32)
increasing the co-op education and apprenticeship tax credits and making available an additional tax credit for northern and rural early-level apprentices (s. 34)
Building Manitoba Fund (Part 4)
enabling the Building Manitoba Fund under The Municipal Revenue (Grants and Taxation) Act to be used not only to pay municipal grants but also to provide support for local capital projects that benefit municipalities (s. 45(a), 46 to 48 and 51).
Retail Sales Tax (Part 5)
taxing premiums payable for certain forms of insurance not including health, auto insurance, individual life and certain other forms of insurance (s. 54, 58(4), 64, 65(1), (2) and (3), 66, 67 and 70)
updating the tax payable for the temporary use of a vehicle purchased for resale (s. 58(3))
exempting recycled asphalt purchased by municipalities (s. 61(6))
taxing personal services, such as spa services, skin and aesthetician services, hair services (other than haircuts costing less than $50), body modification services and tanning services (s. 63)
Tax Administration and Miscellaneous Taxes (Part 6)
increasing the fee the director may charge for a dishonoured cheque (s. 77(1))
Tobacco Tax (Part 7)
increasing the tax rates on tobacco as announced in the Budget (s. 90)
MLA Salaries (Part 8)
suspending the cost-of-living increases for MLA salaries for the current fiscal year and the next fiscal year, and prohibiting the commissioner under The Legislative Assembly Act from increasing MLA salaries for those years (s. 98 and 99)
Other amendments to tax and financial legislation include the following:
various amendments to The Corporation Capital Tax Act to clarify
– the application of the exemption for small financial institutions (s. 2, 5 and 6)
– the calculation of the taxable paid up capital (s. 4)
various amendments to The Fuel Tax Act, including amendments
– to clarify the exemption for kerosene (s. 12)
– to standardize the refund application process under the tax Acts (s. 14)
various amendments to The Income Tax Act
– to harmonize the children's arts and cultural activity tax credit with the federal arts credit (s. 20(2))
– to simplify the process and criteria for waiving the completion requirements for the co-op education and apprenticeship tax credits (s. 34(8) and (9))
– to clarify an eligibility requirement for the printing tax credit (s. 38)
– to clarify the process for commencing an appeal to court (s. 40)
– to make minor corrections (s. 20(1) and (3), 23, 26, 27, 33, 35, 37, 39(1) and 41)
administrative amendments to The Municipal Revenue (Grants and Taxation) Act (s. 43, 45(b) and 49)
various amendments to The Retail Sales Tax Act
– to standardize and clarify the wording of the tax imposition provisions (s. 55, 56, 57, 58(1), 59(2) and (4), 60, 62, 68, 69 and 71)
– to clarify criteria for a reduced rate on electricity for mixed uses (s. 58(2))
– to clarify the rules for the remittance of amounts collected in excess of tax owing (s. 58(4) and 66(2))
– to clarify a provision about the recovery of amounts paid as tax (s. 59(3))
– to ensure that the exemptions for food and drink and drugs are consistent with similar exemptions under the Excise Tax Act (Canada) (s. 61(1) and (2))
– to clarify exemptions for dental and optical appliances (s. 61(3))
– to clarify exemptions for equipment and animals for use by physically disabled persons (s. 61(4))
– to expand the exemption for the sale of property to a new partnership in exchange for a partnership interest (s. 61(7))
– to expand the exemption for property distributed on the winding-up of a corporation or partnership (s. 61(8), (9) and (10))
– to increase the dollar value of property brought into Manitoba for which an RST number must be obtained (s. 65(4))
– to standardize the refund application process under the tax Acts and clarify criteria for refunds for vehicles, aircraft and farm storage buildings (s. 70)
various amendments to The Tax Administration and Miscellaneous Taxes Act
– to remove references to tear tape which will no longer be used to mark tobacco packaging for tax purposes (s. 74(1) and 78)
– to authorize the director to issue orders requiring a person to stop or refrain from doing activities for which a tax authorization is required (s. 74(2) to (4), 77(2), 82, 84(2))
– to enact provisions about the collection of tax on insurance premiums (s. 79 and 81)
– to standardize the refund application process under the tax Acts (s. 80)
– to clarify a provision about the enforcement of a lien in respect of a tax debt (s. 83)
– to update the definition "sell" for the purpose of offences relating to prohibited sales of tobacco (s. 86(1) to (3))
– to make minor corrections (s. 75, 76, 84(3), 85, 86(4) and 87)
various amendments to The Tobacco Tax Act
– to clarify a provision about possessing federally marked tobacco (s. 91)
– to update the definition "sell" for the purpose of offences relating to prohibited sales of tobacco (s. 92 and 95)
– to allow the director to issue permits for the possession of any quantity of tobacco (s. 93, 94 and 96)
– to standardize the refund application process under the tax Acts (s. 97)