Tax Administration Regulation

Tax Administration Regulation, M.R. 189/2006 The Tax Administration and Miscellaneous Taxes Act , C.C.S.M. c. T2 Regulation 189/2006 Registered September 12, 2006 bilingual version (HTML) Table of Contents Section 1 Definitions RECORDKEEPING 2 Records for forms and reports 3 Retail sales tax records 4 Repealed 5 Records re marking of fuel 6 Records of collectors 7 Dealer's records 8 Records relating to carrier licence 9 Collector's and wholesale dealer's records 10 Dealer's purchase records 10.1 Repealed 10.2 Tobacco stamp manufacturer's records DISCLOSURE OF INFORMATION 11 Disclosure of information COMING INTO FORCE 12 Coming into force Definitions 1 The following definitions apply in this regulation. "Act" means The Tax Administration and Miscellaneous Taxes Act . («  Loi  ») "records" includes books of account, invoices, meter readings where applicable and other documents. (« document ») RECORDKEEPING Records for forms and reports 2 Every person who is required under a tax Act to complete or file a form or report in a form approved by the minister or the director must keep such records as will, in the director's opinion, enable the person to properly complete the form or report. Records for Retail Sales Tax Retail sales tax records 3 Each person with an RST number under The Retail Sales Tax Act who is or has been carrying on business in Manitoba must keep such records as will, in the director's opinion, enable the person to provide the director with particulars of the following: (a) the inventory of tangible personal property as counted from time to time; (b) purchases of tangible personal property; (c) purchases of services; (d) sales of tangible personal property and of services; (d.1) insurance provided, premiums charged, and premiums collected; (e) tangible personal property manufactured, processed, produced, purchased or taken from stock for his or her personal or business consumption or use, or supplied to employees; (f) services utilized for his or her personal or business consumption or use, or supplied to employees; (g) discounts and refunds; (h) tax collected; (i) any credits or other amounts deducted from tax to be remitted; (j) tax remitted; (k) sales of tangible personal property to a closely related corporation, closely related partnership, a newly incorporated corporation or a newly formed partnership; (l) tangible personal property purchased from a closely related corporation, closely related partnership, a newly incorporated corporation or a newly formed partnership; (m) tangible personal property transferred to a shareholder or a member of a partnership. M.R. 5/2010 ; 143/2013 ; 56/2024 4 [Repealed] M.R. 5/2010 Records for Fuel Tax Records re marking of fuel 5 A person authorized under subsection 16(2) of The Fuel Tax Act to mark fuel must keep such records as, in the director's opinion, will be sufficient to disclose an accurate account of the person's fuel marking operations and usage of fuel dye concentrate. M.R. 143/2013 Records of collectors 6(1) Every collector under The Fuel Tax Act must keep such records as, in the director's opinion, will be sufficient to disclose an accurate account of the collector's fuel transactions. 6(2) The operator of a locomotive referred to in section 7 of The Fuel Tax Act must keep such records as, in the director's opinion, will be sufficient to disclose an accurate account of the operator's purchases and use of fuel for operating a locomotive in Manitoba. M.R. 143/2013 Dealer's records 7 Every dealer under The Fuel Tax Act must keep such records as, in the director's opinion, will be sufficient to disclose, by product, an accurate account of his or her fuel transactions and use. M.R. 143/2013 Records relating to carrier licence 8(1) Subsections 18(1) and (2) of the Act do not apply to the records that a person is required to keep under the terms and conditions applicable to a carrier licence under The Fuel Tax Act . 8(2) A Manitoba licensed carrier must keep such records as, in the director's opinion, will be sufficient to disclose (a) the carrier's purchases of fuel, the tax paid on that fuel, and the carrier's fuel usage in each jurisdiction whose government is a party to the International Fuel Tax Agreement referred to in The Fuel Tax Act ; and (b) the number of carrier licences and decals that the carrier has or is required to have for the carrier's operations. M.R. 143/2013 Records for Tobacco Tax Collector's and wholesale dealer's records 9(1) Every collector or wholesale dealer under The Tobacco Tax Act must keep such records as, in the director's opinion, will be sufficient to disclose an accurate account of the disposition of all tobacco that is or has been in his or her possession at any time, whether it was manufactured by the person or acquired from another person. 9(2) Without limiting the generality of subsection (1), a collector or wholesale dealer — other than a collector or wholesale dealer to whom subsection (3) applies — must keep an invoice setting out the following information in respect of each sale of tobacco: (a) the name of the collector or wholesale dealer; (b) the name, address and tobacco licence number of the person who is acquiring the tobacco from the collector or wholesale dealer; (c) the location where the tobacco is to be delivered; (d) when the tobacco is not delivered but picked up, the signature of the person receiving the tobacco; (e) the quantity and size of each brand of tobacco sold; (f) the date of sale; (g) the price charged for the tobacco. 9(3) Without limiting the generality of subsection (1), a collector or wholesale dealer who operates a tobacco cash-and-carry operation which issues a cash register tape instead of an invoice must keep (a) a duplicate copy of the cash register tape which shows the price charged for the tobacco; and (b) a document setting out details in respect of each sale of cigarettes, which must include the following: (i) the name of the collector or the wholesale dealer, (ii) the name, address and tobacco licence number of the person who is acquiring the tobacco from the collector or wholesale dealer, (iii) the location where the tobacco is to be delivered, (iv) when the tobacco is not delivered but picked up, the signature of the person receiving the tobacco, (v) the quantity and size of each brand of cigarette sold, (vi) the date of sale. Dealer's purchase records 10 Every dealer under The Tobacco Tax Act must keep a record of all purchases of tobacco, showing the quantity and kind of tobacco acquired in each purchase in the course of that dealer's business, and must keep the invoices or other document satisfactory to the director that support that record and set out, for each acquisition of tobacco, the following information: (a) the name of the person from whom the tobacco was acquired; (b) the quantity of each kind of tobacco acquired; (c) the price paid for the tobacco; (d) the date of the acquisition. 10.1 [Repealed] M.R. 5/2013 ; 143/2013 Tobacco stamp manufacturer's records 10.2 Every holder of a permit to manufacture Manitoba tobacco stamps under The Tobacco Tax Act must keep records that include the following information and documents: (a) the number of tobacco stamps manufactured or acquired; (b) the number of tobacco stamps sold, and the number returned; (c) the names and addresses of all persons to whom tobacco stamps are sold and all persons by whom tobacco stamps are returned; (d) the dates of sales and returns of tobacco stamps; (e) all invoices and receipts issued for all sales and returns of tobacco stamps; (f) the dates of all shipments of tobacco stamps received or sold; (g) any other information that, in the director's opinion, is required to provide an accurate account of the manufacture, acquisition, sales and shipments of Manitoba tobacco stamps. M.R. 143/2013 DISCLOSURE OF INFORMATION Disclosure of information 11(1) The following definitions apply in this section. "business entity" has the same meaning as in Part 5 of The Electronic Commerce and Information Act . (« entreprise ») "hub" means the integrated information system established or adopted for business entities and common business identifiers under Part 5 of The Electronic Commerce and Information Act . (« système central ») "tax Act" means a tax Act, as defined in Part I of The Tax Administration and Miscellaneous Taxes Act , that has been designated for the purpose of Part 5 of The Electronic Commerce and Information Act . (« loi fiscale ») 11(2) Persons employed in the administration of a tax Act may disclose the following information in respect of a business entity as necessary for the information to be added to the hub or for the information in the hub to be updated: (a) if the entity is a partnership, the name of each partner; (b) the type of program account established for the entity under the Act; (c) the date that the entity began carrying on business and, if applicable, the date it ceased carrying on business; (d) the North American Industry Classification System (NAICS) code assigned to the entity. 11(3) After the information is provided to the hub, it may be disclosed and used for the same purposes as other information in the hub may be disclosed and used. 11(4) The authority to disclose and use information under this section is in addition to any other authority to disclose and use information about a business entity, including the authority provided by Part 5 of The Electronic Commerce and Information Act and the regulations under that Part. COMING INTO FORCE Coming into force 12(1) Subject to subsection (2), this regulation is deemed to have come into force on July 1, 2005. Coming into force: section 11 12(2) Section 11 comes into force on the day this regulation is registered.