The Tax Appeals Commission Act

The Tax Appeals Commission Act, C.C.S.M. c. T3 (Assented to June 24, 1992) bilingual version (HTML) Table of Contents Section 1 Definitions 2 Establishment 3 Powers and duties 4 Designation of officers 5 Remuneration and expenses 6 Powers of commission 7 Administration of oaths and affirmations 8 Evidence 9 Panel 10 Confidentiality 11 Immunity 12 Compellability of a member as witness 13 Offence and penalty 14 C.C.S.M. reference 15 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: Definitions 1 In this Act, "assigning Act" means an Act or regulation that assigns a matter to the commission; (« loi d'attribution ») "commission" means the Tax Appeals Commission established under section 2; (« Commission ») "document" means any recorded information, regardless of physical form or characteristics; (« document ») "member" means a member of the commission appointed under section 2; (« membre ») "minister" means the Minister of Finance. (« ministre ») Establishment 2(1) There is hereby established a Tax Appeals Commission consisting of one or more members appointed by the minister from among persons other than employees of the government. Tenure of office 2(2) A member shall be appointed to hold office for the term fixed by the minister and shall continue to hold office until the member is reappointed, the member's successor is appointed or the member's appointment is revoked. S.M. 2021, c. 11, s. 131 . Powers and duties 3 The commission (a) has authority with respect to a matter assigned to it by an assigning Act and has such powers and duties with respect to that matter as are given to it by this Act or by an assigning Act; and (b) shall provide advice and recommendations with respect to a matter assigned to it by the minister and has such powers and duties with respect to that matter as are given to it by this Act. Designation of officers 4(1) The minister may designate one of the members as chief commissioner and another as deputy chief commissioner. Functions of deputy chief commissioner 4(2) The deputy chief commissioner may act in place of the chief commissioner if the chief commissioner is absent or unable to act or the office of chief commissioner is vacant. Remuneration and expenses 5 A member shall be paid such remuneration, and such expenses incurred in the course of the exercise of powers or the performance of duties of the commission, as are fixed by the minister. Powers of commission 6(1) The commission may with respect to a matter assigned to it (a) in its discretion make such investigation and inquiry as it considers appropriate; (b) by notice require any person or the government to give evidence or to produce documents in evidence or, if a document is stored in electronic form, a copy of the document, within such time, not less than 10 days, as is specified in the notice; and (c) require any evidence before it to be given under oath or affirmation. Form and service of notice 6(2) A copy of a notice given under clause (1)⁠(b) must be in writing and (a) if the notice is directed to an individual, be served personally on, or sent by registered mail to, that individual; (b) if the notice is directed to a corporation, be served personally on, or sent by registered mail to, a director or officer of that corporation or delivered or sent by registered mail to any office of the corporation; (c) if the notice is directed to a partnership, (i) be served personally on, or sent by registered mail to, any one of the partners and, where one of the partners is a corporation, a director or officer of the corporation, or (ii) be delivered or sent by registered mail to any office of the partnership; and (d) if the notice is directed to the government, be delivered or sent by registered mail to (i) the office of the director as defined in the assigning Act, or (ii) if director is not defined in the assigning Act, the office of the Deputy Minister of Finance or an Assistant Deputy Minister of Finance. Administration of oaths and affirmations 7 A member has the power to administer oaths and affirmations with respect to any investigation or inquiry referred to in subsection 6(1). Evidence 8 Evidence may be given before the commission in any manner that the commission considers appropriate, and the commission is not bound by the rules of law respecting evidence applicable in judicial proceedings. Panel 9 The chief commissioner may authorize one member to sit as a panel with respect to a matter assigned to the commission and to exercise the powers and perform the duties of the commission with respect to that matter and the decision of the member so authorized is a decision of the commission. Confidentiality 10 Any information or document obtained by a member in the exercise of a power or performance of a duty under this Act or an assigning Act is confidential, and no person into whose possession it comes shall knowingly disclose it or knowingly allow it to be disclosed to any person not entitled to it under this Act or the Act or regulation pursuant to which it was obtained, except for the purposes of the administration and enforcement of this Act or the assigning Act. Immunity 11(1) No action or proceeding may be brought against the commission or a member for any act done in good faith in the exercise of a power or in the performance or intended performance of a duty of the commission or a member under this Act or an assigning Act or for any neglect or default in the performance or exercise in good faith of such power or duty. Crown not relieved of liability 11(2) Subsection (1) does not, by reason of subsections 4(2) and (4) of The Proceedings Against the Crown Act , relieve the Crown of liability in respect of a tort to which it would otherwise be subject, and the Crown is liable under that Act for any tort in like manner as if subsection (1) had not been enacted. Compellability of a member as witness 12 A member who, in the course of the exercise of powers or the performance of duties under this Act or an assigning Act, obtains a document or information, shall not in any civil action or proceeding be required to testify about the information or to produce the document except for the purpose of the administration or enforcement of this Act or an assigning Act. Offence and penalty 13 Any person who (a) fails to comply with a notice to give evidence or produce documents under clause 6(1)⁠(b) or with a requirement to give evidence in accordance with 6(1)⁠(c); or (b) contravenes section 10; is guilty of an offence and is liable on summary conviction to a fine of not more than $100. C.C.S.M. reference 14 This Act may be referred to as chapter T3 of the Continuing Consolidation of the Statutes of Manitoba . Coming into force 15 This Act comes into force on a day fixed by proclamation. NOTE: S.M. 1992, c. 53 was proclaimed in force March 1, 1993.