Source: http://web2.gov.mb.ca/laws/statutes/2004/c04304e.php?query=search
Timestamp: 2019-07-16 15:16:21
Document Index: 301387051

Matched Legal Cases: ['art.\n10', 'art.\n32', 'art.\n44', 'art.\n59', 'art.\n63', 'art.\n84', 'art.\n103', 'art.\n114', 'art 3', 'art 8']

The Budget Implementation and Tax Statutes Amendment Act, 2004
S.M. 2004, c. 43
Bill 54, 2nd Session, 38th Legislature
(b) in the definition "tax", by striking out everything after "under this Act".
3(1) Subsection 8(4) is amended
(a) in the part before clause (a), by striking out ", as at the close of any fiscal year of the bank ending after June 30, 1982," and substituting "at the close of a fiscal year"; and
(b) by striking out "and" at the end of clause (d), adding "and" at the end of clause (e) and adding the following after clause (e):
3(2) Subsection 8(5) is amended
(a) in the part before clause (a), by striking out ", as at the close of any fiscal year of the corporation ending after June 30, 1981," and substituting "at the close of a fiscal year"; and
4 Subsection 22(1) is replaced with the following:
Amounts recoverable as debt
22(1) The taxes, interest and penalties payable by a corporation under this Act are a debt due by the corporation to the government, and are recoverable as such in a court of competent jurisdiction.
22(1.1) The minister may issue a certificate as to the amount of the debt and file it in the Court of Queen's Bench. Once filed, it may be enforced against the corporation as a judgment of the court in favour of the government.
5(1) Subsection 29(1) is repealed.
5(2) Subsections 29(2) and (2.1) are replaced with the following:
29(2) A corporation that fails to pay any tax on or before the day it is due is liable to a penalty equal to 10% of the tax not paid on time.
6 Subsection 30(2) is replaced with the following:
30(2) A person who fails to comply with a requirement imposed under subsection (1) is liable, on assessment by the minister or the director, to a penalty of not more than $200. for each day during which the failure continues.
7 Section 46.1 is replaced with the following:
46.1 The minister or the director may approve a form, including an electronic form, for providing information under this Act, and may require it to be used to provide the information.
Earlier due date
46.2 When anything to be done under this Act or the regulations is to be done on or before a specified day, and that day falls on a weekend or holiday, it is to be done no later than the last preceding day that does not fall on a weekend or a holiday.
Unproclaimed amendment repealed
8 Subsection 5(1) of The Statute Law Amendment (Taxation) Act, 2000, S.M. 2000, c. 39, is repealed.
9 The Gasoline Tax Act is amended by this Part.
10 Section 1 is amended
(a) by replacing the definition "aircraft gasoline" with the following:
"aircraft gasoline" means gasoline used to operate an aircraft or to test an aircraft engine on the ground; (« essence pour aéronefs »)
(b) in the definition "bulk gasoline", by striking out ", aircraft gasoline or gasohol";
"clear gasoline" means gasoline other than marked or coloured gasoline; (« essence incolore »)
(d) by replacing the definition "gasoline" with the following:
"gasoline" means a gas or liquid mixture that contains derivatives from coal, natural gas or petroleum and may be used to power a gas or gasoline engine, or for heating, and includes
(a) gasohol, and
(b) the following gases and liquids, but only when delivered from a filling station directly into a tank or refillable container provided by a purchaser:
(i) natural gas, and propane, butane and any other manufactured gas,
(ii) acetylene, solvents, mechanical lighter fluids, fire starter fluids and similar mixtures or products, and
(c) any other gas or liquid fuel designated in the regulations as gasoline,
but does not include motive fuel as defined in The Motive Fuel Tax Act; (« essence »)
11 Section 2 is replaced with the following:
2(1) Except as otherwise provided in this section or section 2.1, a purchaser of gasoline shall pay tax at the following rate:
(a) for leaded gasoline other than aircraft gasoline, 13.3¢ per litre;
(b) for aircraft gasoline, 3.2¢ per litre;
(c) for propane or butane, 3.0¢ per litre or 6.0¢ per kilogram;
(d) for any other gasoline, 11.5¢ per litre.
Reduced rate for gasohol
2(2) The tax otherwise payable under subsection (1) on the purchase of gasohol shall be reduced by 2.5¢ per litre.
When tax payable
2(3) If the purchaser acquires the gasoline from a dealer, the tax is payable to the dealer at the time the gasoline is received, unless the purchaser has an arrangement under subsection 11(2) to pay the tax directly to a collector.
2(4) A purchaser, other than a licensed carrier, who brings gasoline into Manitoba in the fuel tank of a qualified motor vehicle must, upon entering Manitoba,
(a) obtain a permit to bring the gasoline into Manitoba exempt from tax under subsection (1); and
(ii) 6.0¢ for each kilometre travelled or to be travelled in Manitoba before the vehicle leaves Manitoba, as estimated by the minister.
2(5) The tax payable under subsection (1) by a licensed carrier on gasoline purchased outside Manitoba and used to operate a qualified motor vehicle in Manitoba must be remitted
Exemption for gasoline used for certain purposes
2.1(1) Propane, natural gas and marked or coloured gasoline may be purchased exempt from tax and without a permit when purchased
(a) for use only in operating
(i) agricultural machinery, other than a motor vehicle, while carrying out agricultural work on farm land in Manitoba, or
(ii) as permitted by section 180 of The Highway Traffic Act other than clause 180(2.1)(a), a truck registered as a farm truck under that Act;
(b) by a municipality, city, town or local government district for use only in operating
(i) fire fighting equipment or a lighting plant, or
(ii) its own equipment, other than a motor vehicle, for making or repairing roads, drainage works or other municipal works;
(c) for use only in operating a boat or snowmobile for trapping during an open trapping season, if the purchaser holds a trapper's licence under The Wildlife Act;
(d) for use only in operating a boat
(i) for prospecting, if the purchaser holds a prospector's licence under The Mines and Minerals Act, or
(ii) for shipping cargo for which the shipper or shipper's agent is charged a fee, if the purchaser is engaged in that business;
(e) by the holder of a commercial fishing licence under the Fisheries Act (Canada) for use only in
(i) operating a boat for catching or transporting fish, or
(ii) operating a tractor, or a snowmobile or similar tracked vehicle, to transport fish over the surface of a frozen lake or stream,
during an open season for commercial fishing;
(f) for use only in operating a chainsaw, or another engine other than a motor vehicle engine, in the course of harvesting, but not milling, trees in a commercial logging operation conducted in a forest area; or
(g) for use only in operating a vehicle in circumstances prescribed by regulation.
Exemption for non-engine use
2.1(2) Clear gasoline may be purchased exempt from tax when purchased only for a use other than the operation of an internal combustion engine, if
(a) the purchaser holds a permit issued by the minister allowing the gasoline to be purchased exempt from tax for that use, or the minister has waived, in accordance with the regulations, the requirement for a permit for the grade or class of gasoline being purchased or the use for which it is being purchased; and
(b) at the time of purchase, the purchaser informs the dealer of his or her name, address and permit number — if a permit is required — and the use for which the gasoline is being purchased.
Exemption for certain uses of propane
2.1(3) Propane may be purchased exempt from tax when purchased
(a) for use only in
(i) drying mineral ore concentrates, or
(ii) heating the replacement air used to ventilate a processing plant or underground mine in Manitoba,
in relation to the purchaser's mining for minerals as defined in The Mining Tax Act, if the invoice confirms that the propane is being purchased for one of those uses;
(b) for use only in heating a dwelling unit in which the purchaser resides;
(c) for use only in heating a farm building, unless the building is not used exclusively for grain, forage or horticultural crops or edible mushrooms grown on the land on which the building is situated, or for keeping farm stock raised on that land; or
(d) for use only in operating a grain dryer, unless the dryer is not used exclusively for drying grain, forage or horticultural crops grown on the land on which the dryer is situated.
Exemption re international cargo flight
2.1(4) Aircraft gasoline purchased on arrival from, or for departure on, an international cargo flight may be purchased exempt from tax if the gasoline is delivered directly into the fuel tanks of the aircraft.
Exemption re international cargo flight with passengers
2.1(5) Some of the aircraft gasoline purchased on arrival from, or for departure on, an international cargo and passenger flight may be purchased exempt from tax according to the following formula if the gasoline is delivered directly into the fuel tanks of the aircraft:
Tax-exempt litres = A × B/(B + C)
A is the total number of litres purchased;
B is the flight's cargo weight in kilograms on arrival or departure, whichever is greater;
C is the weight in kilograms of the flight's passengers and their baggage
(a) on arrival, if B is cargo weight on arrival, or
(b) on departure, if B is cargo weight on departure.
2.1(6) For the purposes of subsections (4) and (5),
"cargo" means cargo for which a shipping fee is charged to the shipper or the shipper's agent; (« marchandises »)
"international cargo and passenger flight" means a non-stop flight to or from a place outside Canada and the 48 contiguous states of the United States by an aircraft carrying both cargo and passengers on that flight; (« vol international de marchandises et de passagers »)
"international cargo flight" means a non-stop flight to or from a place outside Canada and the 48 contiguous states of the United States by an aircraft configured for carrying only cargo; (« vol international de marchandises »)
"passenger" means a passenger for whom a fare is paid or payable. (« passager »)
Refund for aircraft gasoline used in aerial spraying
2.2(1) A purchaser of aircraft gasoline is entitled to a refund of the tax paid on that gasoline if the purchaser
(a) owns or leases a single seat aircraft that is configured and registered with Transport Canada for aerial spraying;
(b) purchased the gasoline for use only in the aerial spraying of farm land in Manitoba; and
(c) applies for the refund in accordance with subsection (4).
Refund to exporters
2.2(2) A purchaser of gasoline who exports it in bulk from Manitoba is entitled to a refund of the tax paid on that gasoline if
(a) it is not exported in the fuel tank of a motor vehicle or aircraft;
(b) it is exported for the purposes of sale or resale; and
(c) the purchaser applies for the refund in accordance with subsection (4).
Refund of tax paid on clear gasoline
2.2(3) If clear gasoline has been
(a) purchased in circumstances where marked or coloured gasoline was not available, and the purchaser could have purchased it exempt from tax if it had been available; and
(b) used only for a purpose for which marked or coloured gasoline could have been purchased by the purchaser exempt from tax;
the purchaser is entitled, upon applying in accordance with subsection (4), to a refund of the tax paid on that purchase.
2.2(4) To obtain a refund under this section of tax paid on a purchase of gasoline, the purchaser must apply for it to the minister within two years after the date of the purchase, and the application must include
(a) a copy of the invoice for the purchase;
(b) evidence substantiating to the minister's satisfaction the purchaser's entitlement to the refund; and
(c) in the case of a refund under subsection (2), a certificate from the jurisdiction to which the gasoline was exported showing that tax has been paid, or that no tax is payable, in that jurisdiction in respect of the gasoline.
2.2(5) No refund is payable under this section if the application for it is supported, in whole or in part, by a misrepresentation of a material fact or by an omission that, in the minister's opinion, was designed to lead to a misrepresentation.
12 Subsections 3(1) and (2) are amended by striking out "2(15)" and substituting "2.1(1)".
13(1) Subsection 4(1) is amended by striking out "or gasohol" and substituting ", other than propane or butane,".
13(2) The following is added after subsection 4(1):
Licence to sell propane and butane
4(1.1) No person shall sell propane or butane in a portable cylinder, in bulk or for use in a motor vehicle unless the person is a collector or deputy collector and holds a licence issued for that purpose by the minister.
13(3) Subsections 4(8) and (9) are amended by striking out ", in a form authorized by the minister,".
14 Subsections 5(1) to (3) and (5) to (10) are repealed.
15 Clauses 10(2)(a) and (3)(a) are amended by striking out "and in a form authorized by the minister".
16 Subsection 12(1) is amended by striking out "in a form authorized by the minister and".
17(1) Subsection 16(1) is replaced with the following:
16(1) The taxes, interest and penalties to be paid or remitted by a person under this Act are a debt due by the person to the government, and are recoverable as such in a court of competent jurisdiction.
16(1.1) The minister may issue a certificate as to the amount of the debt and file it in the Court of Queen's Bench. Once filed, it may be enforced against the person as a judgment of the court in favour of the government.
17(2) Subsections 16(2) and (3) are repealed.
17(3) The following is added after subsection 16(4):
Failure to pay or remit tax when due
16(4.1) A person who fails to pay or remit any tax on or before the day it is due is liable to a penalty equal to 10% of the tax not paid or remitted on time.
Director may waive penalty or interest
16(4.2) The director may waive all or any part of the penalty or interest charges applicable to a late payment or remittance if the director is satisfied that the delay was caused by exceptional circumstances.
16(4.3) Within 60 days after waiving any interest or penalty payable by a person, the director must report to the minister the name of the person, the amount waived and the reasons for the waiver.
18(1) Subsection 18.3(1) is amended in the part before clause (a) by striking out "in a form authorized by the minister and" and substituting "accompanied by".
18(2) Subsection 18.3(2) is amended by striking out "in a form authorized by the minister and" and substituting "accompanied by".
19(1) Subsection 18.4(1) is amended
(a) in the part of clause (a) before subclause (i), by striking out "authorized by the minister" and substituting "approved by the minister or the director"; and
(b) in subclause (a)(iii) and clause (b), by striking out ", calculated in the manner specified by the form".
19(2) Subsection 18.4(2) is amended by striking out ", calculated according to the form of the quarterly report,".
20 Subsection 19(1) and the centred heading before it are replaced with the following:
Returns by refiners
19(1) A refiner must file monthly production returns in accordance with the regulations.
21 The following is added after section 19:
19.1(1) For any purpose relating to the administration or enforcement of this Act, the minister or director may by written demand require a person to
(a) provide information to the minister or director, or file a return or supplementary return;
(b) produce to the minister or director any book, record or other document in the person's possession or control; or
(c) make certain books, records or documents of a corporation, or certain information, available to the minister or director or to a person designated by him or her.
The demand may be sent by registered or certified mail or served on the person, and must state a reasonable time for the person to comply.
19.1(2) A person who fails to comply with a demand made under subsection (1) is liable, on assessment by the minister or the director, to a penalty of not more than $200. for each day during which the failure continues.
22 Section 20 is repealed.
23 Subsection 27(2) is replaced with the following:
Offence by dealer, collector or deputy collector
27(2) Every dealer, collector or deputy collector who
(a) refuses or wilfully neglects to collect or remit tax as required by this Act or the regulations;
(b) sells gasoline tax-exempt knowing it is being purchased for a use for which it cannot be purchased tax-exempt; or
(c) sells gasoline at a particular tax rate knowing it is being purchased for a use to which a higher rate applies;
24(1) Subsection 30(3) is amended by striking out "2(15)" and substituting "2.1(1)".
24(2) Subsection 30(4) is repealed.
24(3) Subsection 30(5) is amended
(a) in the section heading, by striking out everything after "Penalty"; and
(b) in the part before clause (a), by striking out "subsection (2)" and substituting "this section".
24(4) The definition "motor vehicle" in subsection 30(12) is amended by striking out "2(15)" and substituting "2.1(1)".
25(1) Subsection 31(1) is repealed.
25(2) Subsection 31(2) is replaced with the following:
Unauthorized use of gasoline
31(2) A purchaser of gasoline who uses it, or allows it to be used, for a purpose that is not eligible for the exemption or rate of tax that applied to the purchase is guilty of an offence, and is liable on summary conviction,
(a) in the case of a first offence, to a fine of not less than $250. and not more than $375.; and
(b) in the case of a second or subsequent offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding three months, or to both.
25(3) Subsection 31(3) is amended by striking out "(1) or".
26 Subsection 37(2) is amended
(a) by repealing clauses (a) and (d); and
(b) in the part after clause (d), by striking out "(a) to (d)" and substituting "(b) and (c)".
27 Section 38 is repealed.
28 Section 38.1 is replaced with the following:
38.1 The minister or the director may approve a form, including an electronic form, for providing information under this Act, and may require it to be used to provide the information.
29 Section 39 is amended
(a) by repealing clauses (a) to (c);
(b) in clause (d), by striking out "2(16)" and substituting "2.1(2)"; and
(c) by repealing clauses (v) and (dd).
30(1) Clause 20(2)(a) and subsections 20(3) to (9), (11) to (13), (16) and (21) of The Biofuels and Gasoline Tax Amendment Act, S.M. 2003, c. 5, are repealed.
Unproclaimed amendment replaced
30(2) Subsection 20(10) of The Biofuels and Gasoline Tax Amendment Act, S.M. 2003, c. 5, is replaced with the following:
20(10) Subsection 2(2) is replaced with the following:
2(2) The tax otherwise payable under subsection (1) on the purchase of gasohol shall be reduced as follows:
(a) for a purchase before September 2007, by 2.0¢ per litre;
(b) for a purchase after August 2007 and before September 2010, by 1.5¢ per litre;
(c) for a purchase after August 2010 and before September 2013, by 1.0¢ per litre.
THE HEALTH AND POST-SECONDARY EDUCATION TAX LEVY ACT
31 The Health and Post-Secondary Education Tax Levy Act is amended by this Part.
32 Section 1 is amended
(a) in the definition "debtor", by striking out "tax" and substituting "an amount";
(b) in the definition "return", by striking out "authorized by the minister" and substituting "under this Act"; and
(c) in the definition "tax", by striking out everything after "this Act".
33(1) Subsections 3(1) to (3.1), (3.2) to (3.9), (3.13) and (4) are repealed.
33(2) Subsection 3(3.12) is amended by striking out "(3.1) or".
34 Section 3.1 is repealed.
35 Section 3.2 is replaced with the following:
Commercial truck exemption
3.2(1) No tax is payable under subsection 3(3.1.1) in respect of remuneration paid by a common carrier to an employee for operating a commercial truck
"Interjurisdictional trip" defined
3.2(2) In this section, "interjurisdictional trip" means a trip by an employee
(b) from a place outside Manitoba directly to a place in Manitoba, or through Manitoba to another place outside Manitoba.
36 Clause 5(2.6)(a) is amended in the part before subclause (i) by striking out ", in a form authorized by the minister,".
37 Clause 7(1)(a) is amended in the part before subclause (i) by striking out ", in a form authorized by the minister,".
38 Subsection 9(1) is replaced with the following:
9(1) The taxes, interest and penalties payable by an employer under this Act are a debt due by the employer to the government, and are recoverable as such in a court of competent jurisdiction.
9(1.1) The minister may issue a certificate as to the amount of the debt and file it in the Court of Queen's Bench. Once filed, it may be enforced against the employer as a judgment of the court in favour of the government.
39 Subsection 12(2) is amended by striking out ", in a form authorized by him or her,".
40(1) Subsection 16(1) is repealed.
40(2) Subsection 16(2) is replaced with the following:
16(2) An employer who fails to pay any tax on or before the day it is due is liable to a penalty equal to 10% of the tax not paid on time.
40(3) Subsection 16(2.1) is amended by striking out everything after "tax not paid".
41 Section 33.1 is replaced with the following:
33.1 The minister or the director may approve a form, including an electronic form, for providing information under this Act, and may require it to be used to provide the information.
33.2 When anything to be done under this Act or the regulations is to be done on or before a specified day, and that day falls on a weekend or holiday, it is to be done no later than the last preceding day that does not fall on a weekend or a holiday.
42 Clauses 38(1)(e), (f), (g) and (h) are repealed.
43 The Income Tax Act is amended by this Part.
44 Subsection 4(1) is amended by replacing clause (d) of Rule 7 with the following:
(d) the total of the individual's foreign tax credits for the year determined under section 4.12;
45 Section 4.12 is replaced with the following:
4.12(1) If an individual who was resident in Manitoba on the last day of the taxation year paid non-business-income tax for the year to the government of a country other than Canada (the "other country") and is not subject to minimum tax under section 127.5 of the federal Act for the year, the individual's foreign tax credit in respect of the other country is the amount claimed by the individual, which shall not exceed the lesser of
(i) the non-business-income tax paid by the individual for the year to the government of the other country,
(ii) the amount deductible for the year as a foreign tax deduction under subsection 126(1) of the federal Act in respect of that non-business-income tax; and
A is the tax otherwise payable under this Act by the individual for the year;
B is the amount, if any, by which the total of the individual's qualifying incomes exceeds the total of the individual's qualifying losses
(i) for the year, if the individual was resident in Canada throughout the year, or
(ii) for the part of the year throughout which the individual was resident in Canada, if the individual was not resident in Canada throughout the year,
from sources in the other country, determined as if
(iii) no business were carried on by the individual in the other country,
(iv) no amount were deducted under subsection 91(5) of the federal Act in computing the individual's income for the year, and
(v) the individual's income from employment for the year in the other country, if any, were reduced by the lesser of the amounts determined under paragraphs 122.3(1)(c) and (d) of the federal Act in respect of that employment;
(i) the individual's Manitoba income for the year computed without reference to paragraph 20(1)(ww) of the federal Act, if the individual was resident in Canada throughout the year, or
(ii) the individual's Manitoba income for the year that is included in the amount determined under paragraph 114(a) of the federal Act in respect of the individual for the year, if the individual was not resident in Canada throughout the year,
(iii) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b) of the federal Act, or deductible under any of paragraphs 110(1)(d) to (d.3), (f), (g) and (j) or section 112 of that Act, in computing the individual's taxable income for the year.
4.12(2) For the purposes of this section,
(a) the government of a country other than Canada includes the government of a state, province or other political subdivision of a country other than Canada;
(b) any income that would be tax-exempt income if it were not subject to an income or profits tax by the government of a country other than Canada is deemed to be income from a separate source in that country; and
(c) "non-business-income tax", "qualifying incomes", "qualifying losses" and "tax-exempt income" have the same meaning as in subsection 126(7) of the federal Act.
46 Subsection 5(1) is amended by adding "and" at the end of clause (a) and repealing clauses (c) and (d).
47 Clause 5.1(a) is replaced with the following:
(a) if immediately before death the individual was the cohabiting spouse or common-law partner, as defined in section 5.3, of another individual who is resident in Manitoba at the end of the calendar year in which the death occurred, the other individual may claim the refundable tax credits that the deceased individual would have been entitled to claim under section 5 for the year if that other individual had been resident in Manitoba and the cohabiting spouse or common-law partner of the deceased individual at the end of the year; and
48 The following is added after subsection 5.6(2):
Payment to school board
5.6(2.1) The Minister of Finance for Manitoba may require a portion of the amount payable to a municipality or local government district under subsection (2) to be paid directly to a school board for which it levies school taxes. The amount so paid reduces the amount otherwise payable by the municipality or local government district to the school board.
49 The definition "investment tax credit" in subsection 7.2(2) is amended by replacing everything after clause (a) with the following:
(b) an amount equal to 10% of the aggregate of all amounts each of which is the capital cost to the corporation of a qualified property acquired by it in any of
(i) the seven immediately preceding taxation years ending before 2004,
(ii) the 10 immediately preceding taxation years ending after 2003, or
(iii) the three immediately following taxation years,
determined with reference to paragraphs 127(11.1)(b) and (d) of the federal Act, but without treating the investment tax credit as government assistance under those provisions,
(c) all amounts each of which is an amount required by subsection (3) or (4) to be added in computing its investment tax credit at the end of the year, and
(d) all amounts each of which is an amount required by subsection (3) or (4) to be added in computing its investment tax credit at the end of any of the taxation years referred to in clause (b),
(e) the aggregate of all amounts each of which is that portion of the amount deducted under subsection (1) from the tax otherwise payable under this Act by the corporation for a preceding taxation year that is in respect of property acquired in the year or in any of
(iii) the two immediately following taxation years;
50 The definition "research and development tax credit" in subsection 7.3(1) is amended by replacing everything after clause (a) with the following:
(b) an amount equal to 15% of the aggregate of all amounts each of which is an eligible expenditure made by it in any of
computed without reference to subsection 13(7.1) of the federal Act,
(c) all amounts each of which is an amount required by subsection (3) or (4) to be included in computing its research and development tax credit at the end of the year, and
(d) all amounts each of which is an amount required by subsection (3) or (4) to be included in computing its research and development tax credit at the end of any of the taxation years referred to in clause (b),
(e) the aggregate of all amounts each of which is that portion of the amount deducted under subsection (2) from the tax otherwise payable under this Act by the corporation for a preceding taxation year that is in respect of an expenditure made in the year or in any of
(iii) the two immediately following taxation years.
51 Subsection 7.5(3) is amended by striking out "and" at the end of clause (c), adding "and" at the end of clause (d) and adding the following after clause (d):
(e) an expense may be included in eligible salaries only if it is incurred and paid before March 1, 2008.
52(1) Subsection 7.6(1) is amended by replacing the formula and the description of the formula with the following:
Tax credit = .35A + .05B + .05C
(b) the amount of any government assistance received or receivable by the corporation in connection with those salaries;
B is nil, unless
(a) the principal photography for the film commenced after April 19, 2004, and after the commencement of principal photography for two other eligible films (each of which is referred to as a "prior film"),
(b) most of the principal photography for each prior film was carried out after April 22, 2003,
(c) some of the principal photography for the film and for each prior film took place within the same two-year period, and
(d) the principal owner of each of the three films is the same person or group of persons,
C is nil, unless
(a) the corporation has, at any time during principal photography for the film, a permanent establishment in Manitoba at least 40 kilometres from Winnipeg,
(c) the principal photography for the film took place in Manitoba at least 40 kilometres from Winnipeg on at least 1/2 of the days that principal photography took place in Manitoba,
in which case C is the amount determined for A.
52(2) The following is added after subsection 7.6(1):
7.6(1.1) Subject to subsection (1.2), a film's principal owner for the purpose of subsection (1) is a person or group of persons
(a) who owned, throughout the period of principal photography of the film, at least 50% of the voting shares of the corporation that claimed a tax credit for the film; or
(b) whom the minister, upon application in accordance with the regulations, recognizes as the film's principal owner because of the direct or indirect equity interest in the film held by the person or group throughout the period of principal photography.
Only one principal owner
7.6(1.2) If a film would otherwise have more than one principal owner, it is deemed to have no principal owner other than
(a) the one principal owner identified in an agreement filed with the minister and signed by each person who
(i) is or would otherwise be a principal owner, or
(ii) is a member of a group that is or would otherwise be a principal owner; or
(b) if no such agreement is filed, the person or group of persons recognized as the film's principal owner for the purpose of a tax credit previously allowed under subsection (1).
53 Clause 7.7(a) is amended by striking out everything after "video production business".
54 The following is added after subsection 8(2):
8(3) For the purpose of subsection (1), the government of a country other than Canada includes the government of a state, province or other political subdivision of that country.
55(1) Subsection 10.1(2) is amended
(a) in clause (b), by adding ", less the amount of any other government assistance received or receivable by the corporation in respect of the work placement or the salary and wages" after "Manitoba"; and
(c) nil if the work placement is for an individual who already has five previous qualifying work placements, unless the work placement is approved by the minister.
55(2) Subsection 10.1(3) is amended by striking out "this section" and substituting "subsection (1)".
55(3) The following is added after subsection 10.1(5):
10.1(6) If the total of the credits to which a corporation is entitled under subsection (1) for a taxation year exceeds its tax otherwise payable under this Act for the year, the corporation may deduct from its tax otherwise payable for any of
(a) the three immediately preceding taxation years ending after April 22, 2003; or
(b) the immediately following 10 taxation years;
the amount of the excess less any portion of it that has been deducted from the tax otherwise payable for any other taxation year.
10.1(7) For the purpose of determining the amount that a corporation formed by an amalgamation to which subsection 87(1) of the federal Act applies may deduct under subsection (6), the corporation is deemed to be the same corporation as, and a continuation of, each of its predecessor corporations.
10.1(8) For the purpose of determining the amount that a corporation may deduct under subsection (6) for a taxation year ending after a winding-up of its subsidiary to which subsection 88(1) of the federal Act applies, the corporation is deemed to be the same corporation as, and a continuation of, the subsidiary.
56 The following is added after section 10.1 and before Division III of Part I:
ODOUR-CONTROL TAX CREDIT
10.2(1) A corporation may deduct from its tax otherwise payable under this Act for a taxation year an amount not exceeding the lesser of
(a) its odour-control tax credit at the end of the year; and
(b) the tax otherwise payable by it under this Act for the year.
10.2(2) In this section,
"eligible expenditure" of a corporation, partnership or trust for a taxation year means its capital cost, determined without the deduction under this section being treated as government assistance, of a depreciable capital property that
(a) is prescribed by regulation, or is declared under subsection (3) to be a qualifying property,
(b) was acquired by it after April 19, 2004, and before 2007 primarily for the purpose of preventing, reducing or eliminating odour that arises — or without the use of the property would arise — from organic waste used or created in the course of its business in Manitoba,
(c) became available for use by it in the taxation year and before 2007, 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),
(d) was not used or acquired for any use by anyone before the property was acquired by the corporation, partnership or trust, and
(e) is not the subject of any other deduction from tax otherwise payable under this Act; (« dépenses admissibles »)
"minister" means the Minister of Finance for Manitoba or a person designated by him or her to perform certain duties assigned to the minister under this section or the regulations; (« ministre »)
"odour-control tax credit" of a corporation at the end of a taxation year means the amount, if any, by which
(a) 10% of all amounts each of which is an eligible expenditure of the corporation for the year or for any of the 10 immediately preceding taxation years or the three immediately following taxation years,
(b) the total of all amounts deducted under subsection (1) for a preceding taxation year in respect of an eligible expenditure of the corporation for any of the 10 immediately preceding taxation years or the two immediately following taxation years. (« crédit d'impôt pour la lutte contre l'émission d'odeurs »)
Minister may issue certificate
10.2(3) The minister may issue a certificate to a corporation declaring a property to be a qualifying property for the purpose of this section if the corporation satisfies the minister that the property
(a) is capable of being used, and is being or will be used, by it primarily for the purpose of preventing, reducing or eliminating odour that arises — or without the use of the property would arise — from organic waste used or created in the course of the corporation's business in Manitoba; and
(b) is being or will be used by the corporation in a process that involves
(i) anaerobic or aerobic treatment,
(ii) composting,
(iii) drying or dehydration,
(iv) digestion, or
(v) fermentation,
10.2(4) For the purpose of this section, a corporation that is
(a) a beneficiary of a trust at the end of the trust's taxation year; or
(b) a member of a partnership at the end of the partnership's taxation year,
may include, as an eligible expenditure of the corporation for its taxation year in which that trust or partnership taxation year ends, its proportionate share of an eligible expenditure of the trust or partnership for that trust or partnership taxation year.
10.2(5) For the purpose of subsection (4), a corporation's proportionate share of an eligible expenditure of a trust or partnership for a taxation year of the trust or partnership is the proportion of the expenditure that the fair market value of the corporation's interest in the trust or partnership at the end of that taxation year is of the total fair market value at that time of all the interests in the trust or partnership, determined without regard to any premium or discount that applies to a majority or minority interest.
10.2(6) For the purpose of determining the amount that a corporation formed by an amalgamation to which subsection 87(1) of the federal Act applies may deduct under subsection (1), the corporation is deemed to be the same corporation as, and a continuation of, each of its predecessor corporations.
10.2(7) For the purpose of determining the amount that a corporation may deduct under subsection (1) for a taxation year ending after a winding-up of its subsidiary to which subsection 88(1) of the federal Act applies, the corporation is deemed to be the same corporation as, and a continuation of, the subsidiary.
10.2(8) The Lieutenant Governor in Council may make regulations
(b) prescribing properties for the purpose of the definition "eligible expenditure" in subsection (2);
(c) respecting the declaration of property as qualifying property for the purpose of this section, and the application for such a declaration;
(d) respecting any other matter that the Lieutenant Governor in Council considers necessary to carry out the intent and purpose of this section
57(1) Subsection 11.8(2) is amended
(a) in the English version, by striking out "$9000." wherever it occurs and substituting "$9,000.";
(b) in the part before clause (a), by striking out "and before 2006";
(c) in clause (a), by adding "but before 2006," after "2003,"; and
(d) in clause (b), by striking out "seven" and substituting "10".
57(2) Clause 11.8(3)(b) is amended in the part before subclause (i) by striking out "seven" and substituting "10".
58 The Mining Tax Act is amended by this Part.
59 Section 15 is replaced with the following:
15(1) The taxes, interest and penalties payable by an operator under this Act are a debt due by the operator to the government, and are recoverable as such in a court of competent jurisdiction.
15(2) The minister may issue a certificate as to the amount of the debt and file it in the Court of Queen's Bench. Once filed, it may be enforced against the operator as a judgment of the court in favour of the government.
60 Section 25 is replaced with the following:
25(1) An operator who fails to pay any tax on or before the day it is due is liable to a penalty equal to 10% of the tax not paid on time.
Waiver of penalty and interest
25(2) The director may waive all or any part of the penalty or interest applicable to a late payment if the director is satisfied that the delay was caused by exceptional circumstances.
25(3) Within 60 days after waiving any interest or penalty payable by an operator, the director must report to the minister the name of the operator, the amount waived and the reasons for the waiver.
61 Subsection 27(2) is replaced with the following:
27(2) An operator who fails to comply with a requirement imposed under subsection (1) is liable, on assessment by the minister or the director, to a penalty of not more than $200. for each day during which the failure continues.
62 The Motive Fuel Tax Act is amended by this Part.
63 Section 1 is amended
(a) by repealing the definitions "commercial purchaser", "domestic purchaser", "portable cylinders" and "vehicle fuel tank fill";
"jet fuel" means motive fuel used to operate a jet engine aircraft or to test an aircraft jet engine on the ground; (« carburant pour avions à réaction »)
(c) by replacing the definition "motive fuel" with the following:
"motive fuel" means diesel fuel, or a mixture containing diesel fuel, that may be used to power a diesel or jet engine, or for heating, and includes
(a) kerosine,
(b) bunker fuel,
(c) crude oil, and
(d) any other fuel designated in the regulations as motive fuel; (« carburant »)
64 Section 2 is replaced with the following:
2(1) Except as otherwise provided in this section or section 2.1, a purchaser of motive fuel shall pay tax at the following rate:
(a) for bunker fuel or crude oil to be used only for heating, 1.7¢ per litre;
(b) for marked or coloured motive fuel to be used only for heating, 1.9¢ per litre;
(c) for motive fuel to be used only for operating a railway locomotive and equipment attached directly to the same fuel supply system that services the locomotive, 6.3¢ per litre;
(d) for jet fuel, 3.2¢ per litre;
(e) for any other motive fuel, 11.5¢ per litre.
2(2) If the purchaser acquires the motive fuel from a dealer, the tax is payable to the dealer at the time the motive fuel is received, unless the purchaser has an arrangement under subsection 12(2) to pay the tax directly to a collector.
2(3) A purchaser, other than a licensed carrier, who brings motive fuel into Manitoba in the fuel tank of a qualified motor vehicle must, upon entering Manitoba,
(a) obtain a permit to bring the motive fuel into Manitoba exempt from tax under subsection (1); and
(ii) 6¢ for each kilometre travelled, or to be travelled, in Manitoba before the vehicle leaves Manitoba, as estimated by the minister.
2(4) The tax payable under subsection (1) by a licensed carrier on motive fuel purchased outside Manitoba and used to operate a qualified motor vehicle in Manitoba must be remitted
Exemption re residential or farm heating, grain drying
2.1(1) Marked or coloured motive fuel may be purchased exempt from tax when purchased
(a) for use only in heating a dwelling unit in which the purchaser resides;
(b) for use only in heating a farm building, unless the building is not used exclusively for grain, forage or horticultural crops or edible mushrooms grown on the land on which the building is situated, or for keeping farm stock raised on that land; or
(c) for use only in operating a grain dryer, unless the dryer is not used exclusively for drying grain, forage or horticultural crops grown on the land on which the dryer is situated.
Exemption for fuel used for certain purposes
2.1(2) Marked or coloured motive fuel, bunker fuel and crude oil may be purchased exempt from tax and without a permit when purchased
(i) agricultural machinery, other than motor vehicles, while carrying out agricultural work on farm land in Manitoba, or
(c) for use only in operating machinery used by a hospital;
(d) by the holder of a commercial fishing licence under the Fisheries Act (Canada) for use only in
(e) for use only in operating a chainsaw, or another engine other than a motor vehicle engine, in the course of harvesting, but not milling, trees in a commercial logging operation conducted in a forest area;
(f) for use only in operating an engine
(i) exclusively off-highway for the recovery of ore, or
(ii) to transport ore from a mine in Manitoba to a processing centre in Manitoba,
in connection with the purchaser's mining for minerals as defined in The Mining Tax Act; or
(g) for use only in operating an engine off-road exclusively for exploring for minerals as defined in The Mining Tax Act, other than in a mine as defined in that Act, but only if the fuel is marked or coloured motive fuel.
Exemption re international ocean-going ship
2.1(3) Motive fuel may be purchased exempt from tax when purchased for use only in operating an international ocean-going ship on a voyage to a country other than Canada.
2.1(4) Jet fuel purchased on arrival from, or for departure on, an international cargo flight may be purchased exempt from tax if the fuel is delivered directly into the fuel tanks of the aircraft.
2.1(5) Some of the jet fuel purchased on arrival from, or for departure on, an international cargo and passenger flight may be purchased exempt from tax according to the following formula if the fuel is delivered directly into the fuel tanks of the aircraft:
Tax refund re international ocean-going ship
2.2(1) A dealer who has paid or remitted tax in respect of a sale of motive fuel that was exempt from tax by reason of subsection 2.1(3) is entitled to a refund of that tax if
(a) the dealer delivered the fuel directly into the fuel tanks of an international ocean-going ship for operating the ship on a voyage to a country other than Canada; and
(b) the dealer applies for the refund in accordance with subsection (4).
2.2(2) A purchaser of motive fuel who exports it in bulk from Manitoba is entitled to a refund of the tax paid on that fuel if
(b) it is exported for the purpose of sale or resale; and
Refund of tax paid on clear motive fuel
2.2(3) If motive fuel that is not marked or coloured has been
(a) purchased in circumstances where marked or coloured motive fuel was not available, and the purchaser could have purchased it exempt from tax if it had been available; and
(b) used only for a purpose for which marked or coloured motive fuel could have been purchased by the purchaser exempt from tax;
2.2(4) To obtain a refund under this section of tax paid on a purchase of motive fuel, the person entitled to it must apply for it to the minister within two years after the date of the purchase, and the application must include
(b) evidence substantiating to the minister's satisfaction the person's entitlement to the refund; and
(c) in the case of a refund under subsection (2), a certificate from the jurisdiction to which the fuel was exported showing that tax has been paid, or that no tax is payable, in that jurisdiction in respect of the fuel.
65(1) Subsection 5(1) is amended by striking out "other than propane or butane".
65(2) Subsections 5(2), (3) and (4) are repealed.
65(3) Subsection 5(9) is amended by striking out ", in a form authorized by the minister,".
65(4) Subsections 5(17) and (18) are repealed.
66 Subsections 6(6) and (7) are repealed.
67 Clauses 11(3)(a) and (4)(a) are amended by striking out "and in a form authorized by the minister".
68 Subsection 13(1) is amended by striking out "in a form authorized by the minister and".
69(1) Subsection 17(1) is replaced with the following:
1 7(1)	The taxes, interest and penalties to be paid or remitted by a person under this Act are a debt due by the person to the government, and are recoverable as such in a court of competent jurisdiction.
17(1.1) The minister may issue a certificate as to the amount of the debt and file it in the court. Once filed, it may be enforced against the person as a judgment of the court in favour of the government.
69(2) Subsections 17(2) and (3) are repealed.
69(3) The following is added after subsection 17(4):
17(4.1) A person who fails to pay or remit any tax on or before the day it is due is liable to a penalty equal to 10% of the tax not paid or remitted on time.
17(4.2) The director may waive all or any part of the penalty or interest charges applicable to a late payment or remittance if the director is satisfied that the delay was caused by exceptional circumstances.
17(4.3) Within 60 days after waiving any interest or penalty payable by a person, the director must report to the minister the name of the person, the amount waived and the reasons for the waiver.
70(1) Subsection 19.3(1) is amended in the part before clause (a) by striking out "On application by a carrier in a form authorized by the minister, and" and substituting "Upon application by a carrier accompanied by".
70(2) Subsection 19.3(2) is amended by striking out "in a form authorized by the minister and" and substituting "accompanied by".
71(1) Subsection 19.4(1) is amended
71(2) Subsection 19.4(2) is amended by striking out ", calculated according to the form of the quarterly report,".
72 Subsection 20(1) and the centred heading before it are replaced with the following:
20(1) A refiner must file monthly production returns in accordance with the regulations.
73 The following is added after section 20:
20.1(1) For any purpose relating to the administration or enforcement of this Act, the minister or director may by written demand require a person to
20.1(2) A person who fails to comply with a demand made under subsection (1) is liable, on assessment by the minister or the director, to a penalty of not more than $200. for each day during which the failure continues.
74 Section 21 is repealed.
75 Subsection 27(2) is replaced with the following:
(b) sells motive fuel tax-exempt knowing it is being purchased for a use for which it cannot be purchased tax-exempt;
(c) sells motive fuel at a particular tax rate knowing it is being purchased for a use to which a higher rate applies; or
(d) blends marked or coloured motive fuel with other motive fuel and sells the blended fuel for use in an internal combustion engine or a railway locomotive;
76 The definition "motor vehicle" in subsection 29(9) is amended by striking out "subsections 2(9), 2(9.1) and 2(9.2) do not" and substituting "subsection 2.1(2) does not".
77(1) Subsection 30(1) is replaced with the following:
Unauthorized use of motive fuel
30(1) A purchaser of motive fuel who uses it, or allows it to be used, for a purpose that is not eligible for the exemption or rate of tax that applied to the purchase is guilty of an offence, and is liable on summary conviction,
77(2) Subsection 30(2) is amended by striking out ", crude oil, or propane," and substituting "or crude oil".
78 The section heading for section 31 of the English version is amended by striking out "or illegal blending".
79 Subsection 36(2) is amended
(b) in the part after clause (d), by striking out "clauses (a) to (d)" and substituting "clauses (b) and (c)".
80 Section 37 is repealed.
81 Section 37.1 is replaced with the following:
3 7.1	The minister or the director may approve a form, including an electronic form, for providing information under this Act, and may require it to be used to provide the information.
82 Section 38 is amended by repealing clauses (a), (b), (s), (w) and (z).
83 The Retail Sales Tax Act is amended by this Part.
84(1) Subsection 1(1) is amended
(a) by repealing the definitions "all-terrain vehicle" and "service";
(b) by adding "taxable" before "service" and before "services" wherever they occur in the following definitions:
(i) "promotional distribution", in the part before clause (a),
(ii) "promotional distributor",
(iii) "purchase",
(iv) "purchase price" or "sale price", in the part before clause (a), in subclauses (a)(i) and (ii) and in clause (c),
(v) "purchaser", in clause (b) and the part after clause (d),
(vi) "retail sale", in clause (b),
(vii) "sale", in clauses (g) and (j),
(viii) "seller",
(ix) "vendor", in clause (b);
"off-road vehicle" means an off-road vehicle as defined in The Off-Road Vehicles Act that is
(b) a snowmobile or all-terrain vehicle as defined in that Act; (« véhicule à caractère non routier »)
(d) by repealing the definition "snowmobile"; and
(e) in the definition "tax", by striking out everything after "this Act".
84(2) Subsection 1(3) is repealed.
85(1) Subsection 2(1) is amended by adding "taxable" before "service".
85(2) Subsection 2(2) is replaced with the following:
(a) in the case of tangible personal property, when it is purchased; or
(b) in the case of a taxable service, when the purchase price is paid or when it becomes payable, whichever is earlier.
85(3) Subsection 2(4) is amended
(a) in clause (a), by adding "taxable" before "service"; and
(b) in the part after clause (b), by striking out "in a form authorized by the minister and".
85(4) Subsection 2(5.1) is amended
(a) in the section heading, by adding "of vehicle by vendor" at the end; and
(ii) $30. in the case of a new vehicle, or $15. in the case of a used vehicle.
85(5) The following is added after subsection 2(5.2):
Temporary use within Manitoba
2(5.3) A purchaser of tangible personal property — other than a multijurisdictional vehicle, and railway rolling stock to which subsection (5.4) applies — who establishes to the satisfaction of the minister that it was brought into Manitoba for temporary use within Manitoba may, instead of paying tax under subsection (1) on the portion of the fair value that is not attributable to transportation costs or the cost of assembly or installation in Manitoba,
(a) pay tax, for each calendar month in which the property is temporarily used or available for use in Manitoba, equal to 7% of 1/36th of that portion of the fair value; and
(b) report the use of the property and remit the tax in accordance with the regulations.
V is the total of
D1is the total distance travelled in Manitoba during the reporting period — or any other period approved by the minister — by the company's railway rolling stock;
D2is the total distance travelled anywhere during the reporting period — or any other period approved by the minister — on standard gauge track by the company's railway rolling stock.
85(6) Subsection 2(7) is amended by adding "taxable" before "service are purchased".
85(7) Subsection 2(8) is amended in the part before clause (a) by adding "taxable" before "service".
85(8) Subsection 2(10) is replaced with the following:
85(9) Subsections 2(14) and (16) are repealed.
86(1) Subsection 3(1) is amended
(f.1) clip-on sunglasses purchased with eyeglasses exempt under clause (f), if they are included in the purchase price of the eyeglasses;
(b) in clause (z), by striking out "other than" and substituting "including"; and
(c) by repealing clause (aa).
86(2) Subsection 3(8) is repealed.
86(3) Subsection 3(9) is amended by adding "taxable" before "services" wherever it occurs.
86(4) Clause 3(10)(a) is replaced with the following:
(a) an off-road vehicle required to be registered under The Off-Road Vehicles Act;
86(5) Subsection 3(11) is replaced with the following:
Refund in respect of vehicle
3(11) If a person sells a vehicle within six months before or after purchasing a vehicle, the minister may refund to the person an amount equal to the lesser of
For this purpose, "vehicle" means a vehicle required to be registered under The Highway Traffic Act.
86(6) Subsection 3(11.3) is amended by striking out ""selling price of the vehicles sold" means, in respect of each vehicle sold," and substituting ""sale price of the vehicle sold" means".
86(7) Subsection 3(12) is replaced with the following:
3(12) If a person sells an off-road vehicle within six months before or after purchasing an off-road vehicle, the minister may refund to the person an amount equal to the lesser of
86(8) Subsection 3(13) is replaced with the following:
3(13) If a person sells an aircraft within six months before or after purchasing an aircraft, the minister may refund to the person an amount equal to the lesser of
86(9) The following is added after subsection 3(13):
3(13.1) For the purpose of clause (11)(a), (12)(a) or (13)(a), if the vehicle or aircraft sold was acquired by the person
86(10) Subsection 3(14) is repealed.
86(11) Subsection 3(17) is amended in clauses (b) and (c) by adding "taxable" before "services".
86(12) Subsection 3(23) is replaced with the following:
86(13) Subsection 3(30) is amended in the part before clause (a) by adding "taxable" before "service".
86(14) Clause 3(33)(c) is amended by adding "taxable" before "services".
86(15) Subsection 3(35) is amended by adding "taxable" before "service".
87(1) Subsection 4(1) is amended by replacing everything before clause (b) with the following:
(i) for a continuous period of at least one month, or
(ii) in an establishment that has no more than three rooms with sleeping accommodation for tenants;
87(2) Subsection 4(1) is further amended by adding the following after clause (h):
(vi) private investigation services.
87(3) The following is added after subsection 4(1.1):
4(1.3) A service rendered in respect of tangible personal property is not a taxable service if the minister is satisfied that the property has been delivered to the purchaser outside of Manitoba for consumption exclusively outside of Manitoba.
88 Subsection 7(3) of the English version is amended by striking out "the the" and substituting "the".
89 Subsection 9(5) is amended by adding "taxable" before "service" wherever it occurs.
90 Subsection 9.1(2) is amended in the part before the formula by adding "taxable" before "service".
91 Subsection 10(9) is amended by adding "taxable" before "service".
92(1) Subsection 12(1) is amended by striking out "and in a form authorized by the minister".
92(2) Subsection 12(2) is amended by striking out "a service" and substituting "taxable services".
93(1) Subsection 13(1) is replaced with the following:
13(1) The taxes, interest and penalties to be paid or remitted by a person under this Act are a debt due by the person to the government, and are recoverable as such in a court of competent jurisdiction.
93(2) Subsections 13(2) and (3) are repealed.
93(3) Subsection 13(5) is replaced with the following:
13(5) A person who fails to pay or remit any tax on or before the day it is due is liable to a penalty equal to 10% of the tax not paid or remitted on time.
93(4) Subsection 13(5.1) is amended by striking out everything after "tax not remitted or paid".
93(5) Subsection 13(9.1) is amended by striking out "the amount of tax collected, deemed to have been collected or payable, as the case may be," and substituting "payment of the debt owing by the person to the government under this Act".
93(6) Subsection 13(18) is amended by striking out "the tax, or of moneys that are the proceeds of the tax," and substituting "a debt owing to the government under this Act".
94 The following is added after subsection 14(2):
14(2.1) For the purpose of subsection (2), an institution is liable to make a payment to a tax debtor in respect of a joint account if the institution must honour
(a) a request by the debtor alone to withdraw money from the account; or
(b) a cheque drawn on the account by the debtor alone.
95(1) Subsection 15(1) is amended
(a) in the part before clause (a), by adding "taxable" before "service"; and
(b) in the part after clause (b), by striking out "tangible personal property or of service" and substituting "property or services".
95(2) Subsection 15(2) is amended by adding "taxable" before "services acquired".
96 Subsection 16(2) is replaced with the following:
Estimate of fair value
16(2) The director may estimate the amount on which tax is payable in respect of a purchase of tangible personal property or a taxable service if no price or rental was paid or, in the opinion of the director,
(i) less than fair market value,
(ii) not a fair valuation of the consideration that passed as the purchase price or rental, or
(iii) less than the fair value determined for the purposes of and in accordance with section 2.2; or
(b) the actual purchase price or rental cannot be determined.
97 Subsection 17(1) is amended by replacing the part of clause (c) before subclause (i) with the following:
(c) to ascertain the quantity or value of tangible personal property or taxable services that
98 Subsection 21(8) is amended by striking out "in a form authorized by the minister and".
99 The definition "vehicles" in subsection 22.1(1) is amended by striking out "and off-road vehicles required to be registered under" and substituting "or".
100 Section 28.2 is replaced with the following:
28.2 The minister or the director may approve a form, including an electronic form, for providing information under this Act, and may require it to be used to provide the information.
101 Section 29 is replaced with the following:
(b) establishing recordkeeping and reporting requirements;
(e) respecting remuneration to be paid to vendors and collectors for collecting and remitting tax;
(n) limiting the meaning of "sale" by excluding
(i) certain classes of gifts, and
(ii) certain transactions where the consideration is paid to, or used solely by, a charitable institution;
(s) for the purpose clause 12(4)(c), respecting the disclosure of non-financial information by persons employed in the administration of this Act;
(t) exempting interests for the purpose of the definition "security interest" in subsection 14(1);
29(2) A regulation under subsection (1) may be made effective with respect to a period before it was registered, to the extent the Lieutenant Governor in Council considers necessary to give effect to
102 The Revenue Act is amended by this Part.
103(1) Subsection 3.1(5) is replaced with the following:
3.1(5) A person claiming to be a qualifying manufacturer may apply to the minister for the special rate under subsection (3) to apply.
103(2) Subsection 3.1(6) is repealed.
104(1) Subsection 6(7) is amended by striking out everything after "regulations".
104(2) Subsection 6(8) is amended by striking out "5%" and substituting "10%".
104(3) Subsection 6(9) is repealed.
104(4) The following is added after subsection 6(9):
6(10) The director may waive all or any part of the penalty or interest charges applicable to a late payment or remittance if the director is satisfied that the delay was caused by exceptional circumstances.
6(11) Within 60 days after waiving any interest or penalty payable by a person, the director must report to the minister the name of the person, the amount waived and the reasons for the waiver.
6(12) For any purpose relating to the administration or enforcement of this Act, the minister or director may by written demand require a person to
6(13) A person who fails to comply with a demand made under subsection (12) is liable, on assessment by the minister or the director, to a penalty of not more than $200. for each day during which the failure continues.
105 Section 8 is repealed.
106 Subsections 12(1) and (2) are replaced with the following:
12(1) The taxes, interest and penalties to be paid or remitted by a person under this Act are a debt due by the person to the government, and are recoverable as such in a court of competent jurisdiction.
12(2) The minister may issue a certificate as to the amount of the debt and file it in the Court of Queen's Bench. Once filed, it may be enforced against the person as a judgment of the court in favour of the government.
107 Subsection 20(3) is amended by striking out "the same rate as fixed by the Lieutenant Governor in Council under clause 12(3)(d)" and substituting "the rate that applies to a debt due to the government under this Act".
108 Section 23.1 is replaced with the following:
23.1 The minister or the director may approve a form, including an electronic form, for providing information under this Act, and may require it to be used to provide the information.
109 Clauses 24(1)(c) and (d) are repealed.
110 Section 27 is amended by striking out "in a form authorized by the minister".
111 The formula in subsection 34(1) is replaced with the following:
Tax =0.005 × (FMV $30,000.) +
0.005 × (FMV $90,000.) +
0.005 × (FMV $150,000.) +
0.005 × (FMV $200,000.)
112 Subsection 47(7) is amended by striking out "in a form authorized" and substituting "of information required".
113 The Tobacco Tax Act is amended by this Part.
114 Subsection 2(1) is amended
(a) in the part before clause (a), by striking out "at a rate of" and substituting "at the following rate or, if a rate prescribed by regulation is in effect, at the prescribed rate:";
(b) in clause (a), by striking out "15.5¢" and substituting "17.5¢";
(d) in clause (c), by striking out "$2.06" and substituting "$2.34";
(e) in clause (d), by striking out "14.5¢" and substituting "16.5¢" and by striking out "and" at the end;
(f) in subclause (e)(i), by striking out "$1.85" and substituting "$2.13"; and
(g) in subclause (e)(ii), by striking out "13.0¢" and substituting "15.0¢".
115(1) The following is added after subsection 4(1):
115(2) The following is added after subsection 4(4):
115(3) Subsection 4(6) is replaced with the following:
4(6) A person who desires a dealer's licence must apply to the minister for it.
116(1) Subsection 9(8.1) is amended by striking out "fixed by regulation" in subclauses (b)(i) and (ii) and substituting "that applies to a debt due to the government under this Act".
116(2) Subsection 9(9) is amended by striking out "fixed by regulation" in paragraphs (b)(ii)(A) and (B) and substituting "that applies to a debt due to the government under this Act".
117 Section 11 is amended
(a) by striking out "in a form authorized by the minister and"; and
(b) by renumbering it as subsection 11(1) and adding the following as subsections 11(2) and (3):
11(2) For any purpose relating to the administration or enforcement of this Act, the minister or director may by written demand require a person to
11(3) A person who fails to comply with a demand made under subsection (2) is liable, on assessment by the minister or the director, to a penalty of not more than $200. for each day during which the failure continues.
118(1) Subsection 14(1) is replaced with the following:
14(1) The taxes, interest and penalties to be paid or remitted by a person under this Act are a debt due by the person to the government, and are recoverable as such in a court of competent jurisdiction.
14(1.1) The minister may issue a certificate as to the amount of the debt and file it in the Court of Queen's Bench. Once filed, it may be enforced against the person as a judgment of the court in favour of the government.
118(2) The following is added after subsection 14(4):
14(4.1) A person who fails to pay or remit tax under this Act on or before the day it is due is liable to a penalty equal to 10% of the tax not paid or remitted on time.
14(4.2) The director may waive all or any part of the penalty or interest charges applicable to a late payment or remittance if the director is satisfied that the delay was caused by exceptional circumstances.
14(4.3) Within 60 days after waiving any interest or penalty payable by a person, the director must report to the minister the name of the person, the amount waived and the reasons for the waiver.
119 Section 19 is repealed.
120 Subsection 26(3.1) is amended by striking out "20" and substituting "10".
121 Section 27.1 is replaced with the following:
27.1 The minister or the director may approve a form, including an electronic form, for providing information under this Act, and may require it to be used to provide the information.
122(1) Section 28 is amended
(a) by repealing clauses (n) and (q.3); and
(b) by adding the following after clause (u):
(v) establishing one or more rates of tax for the purpose of subsection 2(1).
122(2) Section 28 is further amended by renumbering it as subsection 28(1) and adding the following as subsection 28(2):
123(1) The Financial Administration Act is amended by this section.
123(2) Section 49 is renumbered as subsection 49(1) and the following is added as subsection 49(2):
123(3) Subsection 61(1) is amended
(a) in the section heading, by striking out "to government agencies" and substituting "by government"; and
(b) in the part before clause (a), by adding "or other person" after "government agency".
124 The Manitoba Foundation Act, S.M. 1993, c. 50, is repealed. Any amount standing to the credit of the fund established under that Act is to be transferred to the Consolidated Fund.
125(1) Except as otherwise provided in this section, this Act comes into force on the day it receives royal assent.
125(2) Clause 2(a) and section 3 are deemed to have come into force on April 20, 2004, with respect to fiscal years ending on or after that day.
125(3) Section 5 comes into force on July 1, 2004, and applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
125(4) Sections 10 to 12, subsections 13(1) and (2), sections 14, 23 and 24 and clause 29(b) are deemed to have come into force on April 1, 2004.
125(5) Section 17 comes into force on July 1, 2004, and applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
125(6) Sections 22 and 26 come into force on July 1, 2004. Section 22 applies in respect of all taxes that are to be remitted after that day, even if the taxes were collected before that day.
Part 3: The Health and Post-Secondary Education Tax Levy Act
125(7) Sections 35 and 40 come into force on July 1, 2004. Section 40 applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
125(8) Section 48 comes into force on January 1, 2005.
125(9) Sections 52, 53 and 56 are deemed to have come into force on April 20, 2004. Section 56 applies to taxation years ending on or after that day.
125(10) Section 55 is deemed to have come into force on April 23, 2003.
125(11) Section 60 comes into force on July 1, 2004, and applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
125(12) Sections 63 and 64, subsections 65(1) and (2) and section 76 are deemed to have come into force on April 1, 2004. However, the reference to "11.5¢" in clause 2(1)(e) as enacted by section 64 shall be read as "10.9¢" in relation to motive fuel purchased before May 1, 2004.
125(13) Section 69 comes into force on July 1, 2004, and applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
125(14) Sections 74 and 79 come into force on July 1, 2004. Section 74 applies in respect of all taxes that are to be remitted after that day, even if the taxes were collected before that day.
125(15) The following provisions are deemed to have come into force on April 19, 2004:
(a) section 84;
(b) subsections 85(1) and (2), clause 85(3)(a), and subsections 85(6) and (7);
(c) sections 86, 87 and 89 to 91, subsection 92(2), and sections 94, 95, 97 and 99.
125(16) Subsection 85(5), insofar as it adds subsections 2(5.4) to (5.6), is deemed to have come into force on January 1, 2002.
125(17) Subsection 93(3) comes into force on July 1, 2004, and applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
Part 8: The Revenue Act
125(18) Subsection 104(2) comes into force on July 1, 2004, and applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
125(19) Section 105 comes into force on July 1, 2004, and applies in respect of all taxes that are to be remitted after that day, even if the taxes were collected before that day.
125(20) Section 111 comes into force on July 5, 2004.
125(21) Section 114 is deemed to have come into force on April 20, 2004.
125(22) Subsection 118(2) comes into force on July 1, 2004, and applies to taxes owing on or after that day, except taxes owing on that day to which a late-payment penalty has previously been applied.
125(23) Section 119 comes into force on July 1, 2004, and applies in respect of all taxes that are to be remitted after that day, even if the taxes were collected before that day.