Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
425 matching statutes
Canada — Manitoba
1 provisions
For 2022, specified fees in lieu of taxes are imposed on the listed properties, businesses, and utilities, a tax certificate costs $20, and unpaid amounts attract a 0.6% monthly penalty after September 30, 2022.
Canada — Manitoba
1 provisions
Certain taxpayers can get a remission equal to the excess tax calculated under section 3 if they reported an exempt amount that was taxed under section 4 of the Act.
Canada — Manitoba
1 provisions
This Act requires insurers, some special brokers, and some insurance purchasers to pay tax on certain Manitoba insurance premiums, and it sets filing deadlines and exemptions.
Canada — Manitoba
1 provisions
The regulation sets 2021 tax rates for land in Northern Manitoba and adds a monthly penalty if unpaid tax remains after September 30, 2021.
Canada — Manitoba
1 provisions
This regulation sets out who can get pensioner tenants’ school tax assistance, how to apply, and when refunds or supporting evidence may be required.
Canada — Manitoba
1 provisions
This regulation requires the local government district to reduce school taxes for covered parcels, accept the reduced amount as full payment, and reimbursements are paid by the minister; overpayments must be repaid and late amounts bear interest.
Canada — Manitoba
1 provisions
The regulation sets 2024 fees in lieu of taxes for certain properties, businesses, and utilities in the Schedule, sets a $20 tax certificate fee, and allows payment at par before September 30, 2024; after that, a monthly penalty applies to unpaid amounts.
Canada — Manitoba
2 provisions
This Act sets up several Manitoba property tax programs: tax deferral for eligible taxpayers and cottage owners, school tax reductions for farm property, school tax assistance for pensioner tenants, farmland rebates, solar heating assessment rules, and insulation loans.
Canada — Manitoba
1 provisions
This regulation sets and imposes listed fees in lieu of taxes for 2023 and sets a $20 fee for a tax certificate.
Canada — Manitoba
10 provisions
Individuals and corporations must pay Manitoba income tax when the section’s residency or permanent-establishment conditions are met.
Canada — Manitoba
9 provisions
This Act defines key municipal terms, states municipal purposes, and sets rules for forming, dissolving, amalgamating, or annexing municipalities.
Canada — Manitoba
1 provisions
The tax payable to the Minister of Finance is $10.00 for each mining claim and patent, for each year.
Canada — Manitoba
1 provisions
Eligible taxpayers may get a remission of 33% of the 2004 school tax on farmland, if they apply and meet the tax-payment conditions.
Canada — Manitoba
1 provisions
This regulation sets maximum fees, fines, discounts, and penalty rates that a council may charge or allow for certain municipal tax and licence matters.
Canada — Manitoba
1 provisions
This Act sets Manitoba fuel tax rules, exemptions, refunds, licences, and enforcement requirements.
Canada — Manitoba
1 provisions
Certain Manitoba fuel purchasers must file an information return and pay emissions tax by March 20 of the following year.
Canada — Manitoba
1 provisions
This Act imposes a tax on oil and gas from freehold oil and gas rights, assigns payment and reporting duties to operators and related holders, and gives the director and registrar enforcement powers.
Canada — Manitoba
1 provisions
A council must pay interest on excess taxes to a taxpayer at 4.75% per year for periods on or after March 1, 1997, and the interest is compounded every December 31.
Canada — Manitoba
1 provisions
This regulation requires several classes of taxpayers and tobacco or fuel businesses to keep detailed records, and allows tax administration staff to disclose certain business-entity information to a hub.
Canada — Manitoba
1 provisions
Owners or lessees of certain mining claims must pay a yearly tax to the Minister of Finance by December 31, and unpaid tax can lead to notice and forfeiture.