The Tobacco Tax Act

The Tobacco Tax Act, C.C.S.M. c. T80 bilingual version (HTML) Table of Contents Section 1 Definitions and interpretation 1.1 Administration and enforcement 2 Imposition and computation of tax 3 Fraction of a cent not payable PROHIBITIONS RESPECTING POSSESSION OR SALE OF TOBACCO 3.1 Possession of cigarettes etc. not Manitoba marked 3.2 Sale of unmarked tobacco products 3.3 Possession for sale of cigarettes etc. not Manitoba marked 3.4-3.5 Repealed 3.6 Possession of cigars, pipe tobacco etc. 3.7 Possession limit of five units LICENCES AND PERMITS 4 Licence required 4.1 Permit for possession of tobacco 4.2 Permit for producing mark or stamp 4.3 Permit for equipment 5-8 Repealed COLLECTORS 9 Collectors COLLECTION AND REMISSION OF TAX 10 Duty of collector 11-12 Repealed 13 Agreement with collectors 13.1 Refund — loss of tobacco inventory 14-17 Repealed 18 Absorption of tax prohibited 19-20 Repealed COLLECTION OF TAX AT CUSTOMS 20.1 Agreements re collection 20.2 Agent for enforcement to collect 21-27.2 Repealed REGULATIONS 28 Regulations HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: Definitions 1(1) In this Act "agent for collection of the Canada Post Corporation" means any person authorized in writing by Canada Post Corporation to collect as its agent duties as defined in the Customs Act (Canada) under terms and conditions consistent with a collection agreement in respect of mail; (« agent de perception de la Société canadienne des postes ») "agent for enforcement" means (a) an officer as defined in section 2 of the Customs Act (Canada) employed at a customs office in the Province, (b) the Canada Post Corporation, where the Minister of National Revenue has entered into a collection agreement with that Corporation in respect of mail, and (c) any agent for collection of the Canada Post Corporation; (« agent d'exécution ») "cigarette" includes a preportioned stick; (« cigarette ») "collection agreement in respect of mail" means an agreement in writing between the Minister of National Revenue and Canada Post Corporation pursuant to which the Minister authorizes the Corporation, and the Corporation agrees, to collect as agent of the Minister duties as defined in the Customs Act (Canada) in respect of mail. (« accord de perception relatif au courrier ») "collector" means a person appointed a collector under section 9; but does not include a deputy collector or an agent for enforcement; (« collecteur ») "dealer" means any person who in the province sells tobacco or offers or keeps tobacco for sale, either by wholesale or by retail; (« marchand ») "deputy collector" means a person appointed under subsection 9(11) as a deputy collector or deemed by subsection 9(12) to be a deputy collector; (« collecteur adjoint ») "director" means the Deputy Minister of Finance or any Assistant Deputy Minister of Finance; (« directeur ») "fine cut tobacco" means refined loose tobacco that can be formed into a cigarette; (« tabac à coupe fine ») "licence" means a licence issued by the director under this Act; (« permis ») "marked for the tax purposes of Manitoba" , with reference to cigarettes or fine cut tobacco, means that its packaging is marked in accordance with the regulations under clause 28(1)⁠(o); (« marqué à des fins fiscales pour le Manitoba ») "minister" means the Minister of Finance; (« ministre ») "package" means package, box, tin, or other container, in which tobacco is contained or sold at retail; (« paquet ») "packaging" means a package, case, carton or other container; (« emballage ») "permit" means a permit issued under this Act; (« licence ») "person" includes a partnership, a trust and the Crown in right of Manitoba; (« personne ») "preportioned stick" means a roll of tobacco that is encased in material other than tobacco leaf and where the roll of tobacco exceeds 90 millimeters in length, each 60 millimeter length or part thereof is deemed to be a separate preportioned stick; (« bâtonnet mesuré ») "purchaser" , except in sections 20.1 and 20.2, means any person who (a) purchases or receives delivery of tobacco within the province, or (b) in the case of a person residing or ordinarily resident or carrying on business in the province, brings into the province tobacco acquired outside of the province, for consumption by the person at his or her own expense, by anyone else at the person's expense, or by the person or anyone else at the expense of anyone for whom the person is acting as agent; (« acheteur ») "raw leaf tobacco" means tobacco, or the leaves of the tobacco plant, that is unmanufactured in whole or in part; (« tabac naturel en feuilles ») "retail dealer" means a dealer who sells tobacco, or offers or keeps tobacco for sale, directly to purchasers; (« détaillant ») "stamped for the tax purposes of Manitoba" , with reference to cigarettes or fine cut tobacco, means that its packaging is stamped in accordance with the regulations under clause 28(1)⁠(o); (« timbré à des fins fiscales pour le Manitoba ») "subsisting licence" means a licence that has not been suspended or cancelled and that has not expired; (« permis en vigueur ») "tax" means the tax imposed under section 2; (« taxe ») "tobacco" or "tobacco product" means tobacco in any form in which tobacco is consumed and includes snuff and raw leaf tobacco; (« tabac » ou « produit du tabac ») "unit" means (a) in relation to cigarettes or fine cut tobacco, (i) 200 cigarettes, or (ii) 200 grams of fine cut tobacco, and (b) in relation to a tobacco product other than cigarettes or fine cut tobacco, (i) 50 cigars, or (ii) 200 grams of a tobacco product other than cigars; (« unité ») "vehicle" means a device in, on or by which a person or thing may be transported or drawn; (« véhicule ») "wholesale dealer" means any dealer other than a retail dealer. (« grossiste ») Interpretation 1(2) For greater certainty, this Act shall be interpreted so as not to regulate any transaction that is not subject to the legislative authority of the Legislature of Manitoba. S.M. 1989-90, c. 15, s. 76 ; S.M. 1992, c. 52, s. 75 ; S.M. 1993, c. 46, s. 86 ; S.M. 1994, c. 23, s. 42 ; S.M. 1995, c. 5, s. 2 ; S.M. 2005, c. 40, s. 114 ; S.M. 2006, c. 24, s. 93 ; S.M. 2010, c. 29, s. 67 ; S.M. 2018, c. 34, s. 35 . Administration and enforcement 1.1 Part I of The Tax Administration and Miscellaneous Taxes Act applies to the administration and enforcement of this Act. S.M. 2005, c. 40, s. 115 . Imposition of tax 2(1) Every purchaser shall pay to His Majesty in right of Manitoba, for the public use of the government, a tax at the following rate or, if a rate prescribed by regulation is in effect, at the prescribed rate: (a) 30¢ on every cigarette; (b) for every cigar, $5. or 75% of its price at retail, whichever is less; (c) 27.5¢ for every gram or fraction of a gram of raw leaf tobacco; (c.1) 45.5¢ for every gram or fraction of a gram of fine cut tobacco; (d) 29¢ for every gram or fraction of a gram of tobacco not referred to in any of clauses (a) to (c.1). Tax payable when tobacco received 2(2) A purchaser who acquires tobacco from a dealer must pay the tax to the dealer at the time of receiving the tobacco. Tax payable in other circumstances 2(3) A purchaser other than (a) a purchaser who acquires tobacco from a dealer and has paid the tax to the dealer; or (b) a purchaser as defined in subsection 20.1(1) who has paid the tax in accordance with section 20.2; shall report and pay tax in respect of the tobacco in accordance with the regulations. Computation of tax 2(4) The tax payable on tobacco other than cigars shall be computed separately on every package. Computation of tax — cigars 2(5) The tax payable on cigars shall be computed separately on the price at retail of each cigar, whether or not it is sold in a package. Definition of "price at retail" 2(6) In this section, for the purpose of determining the amount of tax payable on a cigar, "price at retail" means the price (not including any tax under this Act or The Retail Sales Tax Act ) paid by the purchaser for the cigar or, where that price cannot be determined or no price is paid for the cigar, the price set by the minister for that cigar or that type of cigar. S.M. 1988-89, c. 19, s. 59 ; S.M. 1989-90, c. 15, s. 77 ; S.M. 1990-91, c. 13, s. 22 ; S.M. 1991-92, c. 31, s. 35 ; S.M. 1992, c. 52, s. 76 ; S.M. 1993, c. 46, s. 87 ; S.M. 1995, c. 5, s. 3 ; S.M. 2000, c. 39, s. 98 ; S.M. 2001, c. 41, s. 41 ; S.M. 2002, c. 19, s. 72 ; S.M. 2003, c. 4, s. 140 ; S.M. 2004, c. 43, s. 114 ; S.M. 2006, c. 24, s. 94 ; S.M. 2009, c. 26, s. 81 ; S.M. 2010, c. 29, s. 68 ; S.M. 2011, c. 41, s. 64 ; S.M. 2012, c. 1, s. 90 ; S.M. 2013, c. 55, s. 61 ; S.M. 2014, c. 35, s. 70 ; S.M. 2015, c. 40, s. 49 ; S.M. 2018, c. 34, s. 36 ; S.M. 2019, c. 18, s. 2 . Fraction of a cent not required to be remitted 3 When the total of the amounts to be remitted by a collector, a deputy collector or a dealer to whom subsection 9(2) applies is a specific amount plus a fraction of a cent, the collector, deputy collector or dealer is not required to remit the fraction of a cent. S.M. 1995, c. 5, s. 4 ; S.M. 2011, c. 41, s. 65 . PROHIBITIONS RESPECTING POSSESSION OR SALE OF TOBACCO Interpretation of "person" 3.1(1) For greater certainty, in this section "person" includes a purchaser. Possession of cigarettes etc. not Manitoba marked 3.1(2) No person shall be, or authorize or cause another person to be, in possession of cigarettes or fine cut tobacco the packaging of which is not marked or stamped for the tax purposes of Manitoba. Exception 3.1(3) No one contravenes subsection (2) if (a) that person establishes that he or she (i) was authorized to collect taxes on cigarettes or fine cut tobacco for a jurisdiction outside Manitoba, (ii) possessed, or authorized or caused the other person to possess, the cigarettes or fine cut tobacco for the purpose of transporting it out of Manitoba for sale, and (iii) took all reasonable steps to comply with any requirements imposed by regulation for the purpose of this clause; (a.1) the cigarettes or fine cut tobacco were purchased outside Manitoba in packaging which meets the requirements of the Excise Act, 2001 (Canada), and the quantity in the person's possession does not exceed one unit of cigarettes and one unit of fine cut tobacco; (b) that person establishes that he or she (i) was a common carrier under contract for the transport of the cigarettes or fine cut tobacco, (ii) had (A) no reasonable means of knowing that the packaging of the cigarettes or fine cut tobacco was not marked or stamped for the tax purposes of Manitoba, or (B) a reasonable belief that the cigarettes or fine cut tobacco was addressed or directed for delivery to a person who was lawfully entitled to possess it, and (iii) took all reasonable steps to comply with any requirements imposed by regulation for the purpose of this clause; (c) having been in possession of cigarettes, fine cut tobacco or any combination of cigarettes and fine cut tobacco in a quantity equal to or greater than six units or such other number of units prescribed by regulation for the purpose of this clause, that person establishes that he or she (i) was the holder of a subsisting permit for the cigarettes or fine cut tobacco, and (ii) took all reasonable steps to comply with the permit; (d) having been in possession of cigarettes, fine cut tobacco or any combination of cigarettes and fine cut tobacco in a quantity that was more than one and fewer than six or such other number of units prescribed by regulation for the purpose of clause (c), that person establishes that he or she took all reasonable steps to comply with the regulations under clause 28(1)⁠(o) with respect to the stamping of the packaging of the cigarettes or fine cut tobacco for the tax purposes of Manitoba; (e) that person establishes that he or she was a person prescribed by regulation and took all reasonable steps to comply with any requirements imposed by regulation for the purpose of this clause; or (f) that person establishes that he or she was exempted by regulation. S.M. 1995, c. 5, s. 5 ; S.M. 1998, c. 30, s. 71 ; S.M. 2005, c. 40, s. 116 ; S.M. 2007, c. 6, s. 97 ; S.M. 2011, c. 41, s. 66 ; S.M. 2012, c. 1, s. 91 ; S.M. 2016, c. 10, s. 32 . Sale of unmarked tobacco products 3.2(1) No person shall sell cigarettes or fine cut tobacco unless it is in packaging that is marked or stamped for the tax purposes of Manitoba. Sale of fewer than 20 cigarettes 3.2(2) No person shall sell cigarettes individually or in packages of fewer than 20 cigarettes. Definition 3.2(3) In this section, "sell" includes offer for sale, expose for sale and distribute, whether or not the distribution is made for consideration. S.M. 1995, c. 5, s. 5 ; S.M. 2005, c. 40, s. 116 ; S.M. 2009, c. 26, s. 82 ; S.M. 2010, c. 29, s. 69 ; S.M. 2012, c. 1, s. 92 . Possession for sale of cigarettes etc. not Manitoba marked 3.3(1) No person shall be, or authorize or cause another person to be, in possession for the purpose of sale of cigarettes or fine cut tobacco the packaging of which is not marked or stamped for the tax purposes of Manitoba. Exception 3.3(2) No one contravenes subsection (1) if that person establishes that (a) he or she (i) was authorized to collect taxes on cigarettes or fine cut tobacco for a jurisdiction outside Manitoba, (ii) possessed, or authorized or caused the other person to possess, the cigarettes or fine cut tobacco for the purpose of transporting it out of Manitoba for sale, and (iii) took all reasonable steps to comply with any requirements imposed by regulation for the purpose of this clause; (b) he or she (i) was the holder of a subsisting dealer's licence, (ii) was the holder of a subsisting permit for the cigarettes or fine cut tobacco, and (iii) took all reasonable steps to comply with the permit; (c) he or she was a person prescribed by regulation and took all reasonable steps to comply with any requirements imposed by regulation for the purpose of this clause; or (d) he or she was exempted by regulation. S.M. 1995, c. 5, s. 5 ; S.M. 2016, c. 10, s. 33 . 3.4 [Repealed] S.M. 1995, c. 5, s. 5 ; S.M. 2006, c. 24, s. 95 . 3.5 [Repealed] S.M. 1995, c. 5, s. 5 ; S.M. 1998, c. 30, s. 72 ; S.M. 2005, c. 40, s. 118 . Possession of cigars, pipe tobacco etc. 3.6 No person shall be in possession of more than one unit of a tobacco product other than cigarettes or fine cut tobacco unless that person (a) is a collector; (b) acquired the tobacco product from the holder of a subsisting dealer's licence or a collector; (b.1) possesses the tobacco product in accordance with a valid permit issued under section 4.1; (c) possesses the tobacco product as a common carrier under contract for the transport of it and reasonably believes that it is being delivered to a person who is lawfully entitled to possess it; (d) establishes that he or she has taken all reasonable steps to report and pay, account for or remit tax in accordance with this Act and the regulations; or (e) is exempted by regulation. S.M. 1995, c. 5, s. 5 ; S.M. 2006, c. 24, s. 96 ; S.M. 2012, c. 1, s. 93 . Possession limit of five units 3.7 No person shall be in possession of more than five units of tobacco unless the person (a) holds a subsisting dealer's licence; (b) is a collector; (b.1) possesses the tobacco in accordance with a valid permit issued under section 4.1; (c) possesses the tobacco as a common carrier under contract for the transport of it and reasonably believes that it is being delivered to a person who is lawfully entitled to possess it; or (d) is exempted by regulation from the application of this section. S.M. 2006, c. 24, s. 97 ; S.M. 2012, c. 1, s. 94 . LICENCES AND PERMITS Retail dealer's licence required 4(1) No person shall within the province sell tobacco to purchasers, or be in possession of tobacco for sale to purchasers, unless the person holds a subsisting licence for that purpose issued by the director and is a collector or a deputy collector. Retail dealer's licence restrictions 4(1.1) A retail dealer's licence authorizes the sale of tobacco to purchasers only within (a) a retail store with a storefront; or (b) other premises authorized by the director; at the location specified in the licence. Wholesale dealer's licence required 4(2) No person shall within the province sell tobacco at wholesale, or be in possession of tobacco at wholesale, unless the person holds a subsisting licence for that purpose issued by the director and is a collector or a deputy collector. Licence does not authorize contravention of Smoking and Vapour Products Control Act 4(2.1) For greater certainty, a licence under this section does not authorize a person to sell or offer to sell tobacco in contravention of section 6.3 of The Smoking and Vapour Products Control Act . 4(3) [Repealed] S.M. 2012, c. 19, s. 8 . Licence to sell to retail dealer 4(4) No person shall, within the province, sell tobacco to a retail dealer unless the seller is the holder of a subsisting licence issued by the director to a wholesale dealer. Dealer to purchase from licensed wholesaler 4(4.1) No retail dealer shall purchase or offer to purchase tobacco from a dealer who is not a collector or deputy collector with a subsisting wholesaler's licence issued under subsection (2). Limitation on sales 4(5) No person shall, within the province, sell tobacco to a retail dealer unless that retail dealer is the holder of a subsisting licence issued by the director to a retail dealer. 4(6) [Repealed] S.M. 2009, c. 26, s. 83 . Definition 4(7) In this section, "sell" includes offer for sale, expose for sale and distribute, whether or not the distribution is made for consideration. S.M. 1995, c. 5, s. 6 ; S.M. 2003, c. 4, s. 141 ; S.M. 2004, c. 43, s. 115 ; S.M. 2005, c. 40, s. 120 ; S.M. 2009, c. 26, s. 83 ; S.M. 2010, c. 29, s. 70 ; S.M. 2012, c. 1, s. 95 ; S.M. 2012, c. 19, s. 8 ; S.M. 2015, c. 36, s. 19 ; S.M. 2018, c. 18, s. 13 . Permit for possession of tobacco 4.1 The director may issue a permit for a person to possess any number of units of tobacco, including cigarettes or fine cut tobacco the packaging of which is not marked or stamped for the tax purposes of Manitoba. In doing so, the director may impose any conditions or restrictions the director considers appropriate, including a condition that the holder (a) pay the anticipated amount of tax or account for it; (b) provide security for the tax that may be payable or the holder may be required to account for; or (c) comply with the regulations with respect to the stamping of the packaging of cigarettes or fine cut tobacco for the tax purposes of Manitoba. S.M. 2005, c. 40, s. 121 ; S.M. 2012, c. 1, s. 96 ; S.M. 2013, c. 55, s. 62 . Permit for producing mark or stamp 4.2 No person shall produce a mark or stamp capable of being applied to the packaging of cigarettes or fine cut tobacco to represent the packaging as being marked or stamped for the tax purposes of Manitoba, except as authorized by a permit issued by the director. S.M. 2005, c. 40, s. 121 ; S.M. 2008, c. 3, s. 83 . Permit for equipment 4.3 No person shall, within Manitoba, possess equipment for (a) manufacturing or packaging tobacco products for sale; or (b) marking or stamping tobacco products for the tax purposes of Manitoba; except as authorized by a permit issued by the director. S.M. 2008, c. 3, s. 83 ; S.M. 2009, c. 26, s. 84 . 5 [Repealed] S.M. 2003, c. 4, s. 142 ; S.M. 2005, c. 40, s. 122 ; S.M. 2009, c. 26, s. 85 . 6 [Repealed] S.M. 1994, c. 23, s. 43 ; S.M. 1995, c. 5, s. 7 ; S.M. 2005, c. 40, s. 123 . 7 [Repealed] S.M. 1998, c. 30, s. 73 ; S.M. 2005, c. 40, s. 123 . 8 [Repealed] S.M. 2005, c. 40, s. 123 . COLLECTORS Appointment of collector 9(1) The minister may appoint any person to be a collector under this Act. Dealer to account for taxes etc. 9(2) A dealer, other than a dealer exempted by regulation, who holds a subsisting dealer's licence and who (a) is in possession of a tobacco product for the purpose of sale and on which the tax has not been accounted for; or (b) has the immediate right to possession of a tobacco product for the purpose of sale and upon which the tax has not been accounted for; shall report and account for, collect or remit tax in accordance with the regulations. 9(3) to (4.1) [Repealed] S.M. 1995, c. 5, s. 8 . 9(5) to (9.2) [Repealed] S.M. 2005, c. 40, s. 123 . Agreements with collectors 9(10) The minister for and on behalf of the government may enter into an agreement with any collector setting forth the duties to be performed by the collector and such other matters as the minister may deem necessary or advisable. Appointment of deputy collectors 9(11) A collector may appoint any licensed retail dealer or licensed wholesale dealer as a deputy collector for the collector; and except in cases to which subsection (12) applies, the collector shall, on appointing a deputy collector, forthwith notify the minister in writing of the name and address of the person appointed. Dealer deemed to be deputy collector 9(12) A dealer who is not a collector (a) is deemed to be a deputy collector of every collector who sells or delivers tobacco to the dealer; and (b) must perform the duties of a deputy collector under this Act and the regulations. 9(13) to (17) [Repealed] S.M. 2005, c. 40, s. 123 . S.M. 1988-89, c. 19, s. 60 ; S.M. 1989-90, c. 15, s. 78 ; S.M. 1993, c. 46, s. 88 ; S.M. 1994, c. 23, s. 44 ; S.M. 1995, c. 5, s. 8 ; S.M. 2003, c. 4, s. 143 ; S.M. 2004, c. 43, s. 116 ; S.M. 2005, c. 40, s. 123 ; S.M. 2010, c. 29, s. 71 . COLLECTION AND REMISSION OF TAX Duty of collector 10(1) A collector must collect (a) from each purchaser of tobacco from the collector, the tax payable by the purchaser in respect of that tobacco; and (b) from each deputy collector of the collector, the tax proceeds collected or deemed to have been collected by the deputy collector in respect of tobacco sold or delivered by the collector to the deputy collector. Collection of tax on cigars 10(1.1) If a collector who sells a cigar at wholesale does not know the price at which it is later sold at retail, the collector is deemed to have collected on account of the tax to be collected on the retail sale, an amount equal to the tax that would be payable by the retail purchaser if the price at retail were 120% of the wholesale price at which the cigar was sold by the collector. Duty of deputy collector 10(2) A deputy collector must (a) collect the tax payable by a purchaser on a sale of tobacco by the deputy collector to the purchaser; and (b) remit to the collector who sold or delivered the tobacco to the deputy collector, on account of the tax collected or to be collected on the sale to the purchaser, an amount equal to that tax. Tax deemed to have been collected 10(3) A collector or deputy collector who fails to collect any amount that he or she is required to collect is deemed for the purposes of this Act to have collected that amount. Effect of rate change 10(4) The minister may require a dealer who possesses tobacco for sale at the time of a change in the rate of tax (a) to report to the minister in accordance with the regulations; and (b) to remit to the minister in accordance with the regulations the tax collected or to be collected on sales of that tobacco in excess of the amounts remitted by the dealer to a collector on account of the tax on those sales. Collector to remit tax 10(5) A collector must (a) prepare and file returns with the minister in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act and the regulations; and (b) remit to the minister in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act and the regulations the amounts collected or deemed to have been collected as or on account of the tax payable in respect of the following: (i) sales of tobacco by the collector, (ii) sales, by a deputy collector, of tobacco supplied by the collector to the deputy collector. S.M. 1995, c. 5, s. 9 ; S.M. 2005, c. 40, s. 123 ; S.M. 2009, c. 26, s. 86 ; S.M. 2010, c. 29, s. 72 ; S.M. 2011, c. 41, s. 67 ; S.M. 2020, c. 21, s. 75 . 11 [Repealed] S.M. 1995, c. 5, s. 10 ; S.M. 2003, c. 4, s. 144 ; S.M. 2004, c. 43, s. 117 ; S.M. 2005, c. 40, s. 123 ; S.M. 2010, c. 29, s. 73 . 12 [Repealed] S.M. 1998, c. 30, s. 74 ; S.M. 2005, c. 40, s. 123 ; S.M. 2009, c. 26, s. 87 . Agreement with collectors 13(1) In order to facilitate the collection of the tax, and the remission of moneys that are the proceeds thereof, the minister may include in an agreement with a collector, pursuant to subsection 9(10), a provision whereby the amount of moneys to be remitted by the collector during any specified period, as proceeds of the tax, will be estimated as provided in the agreement, and payment of sums on account of that amount will be made as set out in the agreement. Computation of proceeds of tax 13(2) At the end of each period specified in the agreement, the minister shall determine the amount of moneys received, or that in the opinion of the minister should have been received, as proceeds of the tax during that period by each collector who is a party to an agreement, and that amount shall be deemed to have been received by the collector. 13(3) [Repealed] S.M. 2006, c. 24, s. 98 . Payment of balance by collector 13(4) Where it appears to the minister that the amount remitted by a collector, in respect of any period specified in the agreement, is less than the amount required to be remitted by the collector for that period, the minister shall notify the collector of the amount of the deficiency, and the collector shall within one week after receipt of the notice pay that amount to the minister. 13(5) [Repealed] S.M. 2007, c. 6, s. 98 . 13(6) [Repealed] S.M. 2010, c. 29, s. 74 . 13(7) [Repealed] S.M. 2007, c. 6, s. 98 . 13(8) and (9) [Repealed] S.M. 2005, c. 40, s. 123 . S.M. 2003, c. 4, s. 145 ; S.M. 2005, c. 40, s. 123 ; S.M. 2006, c. 24, s. 98 ; S.M. 2007, c. 6, s. 98 ; S.M. 2010, c. 29, s. 74 . Refund — loss of tobacco inventory 13.1 A holder of a valid retail dealer's licence may obtain a refund of an amount paid or remitted by the dealer on account of the tax that the dealer (a) expected to collect from purchasers of tobacco products; and (b) could not collect because of a loss of the tobacco products as a result of a fire, theft or any similar cause; if (c) the dealer files with the director, within two years after the date of the loss of the tobacco products, a signed application that includes (i) the reasons for the refund request, (ii) evidence sufficient to satisfy the director that the amount was paid by the dealer and that the loss occurred, and (iii) if another person is acting on the dealer's behalf, a written authorization signed by the dealer. S.M. 2010, c. 29, s. 75 ; S.M. 2012, c. 1, s. 97 . 14 to 17 [Repealed] S.M. 1988-89, c. 19, s. 61 ; S.M. 1991-92, c. 31, s. 36 and 37 ; S.M. 1993, c. 46, s. 89 ; S.M. 1995, c. 5, s. 11 ; S.M. 1998, c. 30, s. 75 and 76 ; S.M. 2002, c. 19, s. 73 ; S.M. 2003, c. 4, s. 146 and 147 ; S.M. 2004, c. 43, s. 118 ; S.M. 2005, c. 40, s. 123 . 18(1) [Repealed] S.M. 2005, c. 40, s. 123 . Absorption of tax prohibited 18(2) No retail dealer shall advertise, or hold out, or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retail dealer, or that it will not be considered as an element in the price to the consumer or, if added, that it or any part thereof will be refunded. S.M. 2005, c. 40, s. 123 . 19 [Repealed] S.M. 2004, c. 43, s. 119 . 20 [Repealed] S.M. 1989-90, c. 15, s. 79 ; S.M. 1994, c. 23, s. 45 ; S.M. 1995, c. 5, s. 12 ; S.M. 2000, c. 39, s. 99 ; S.M. 2005, c. 40, s. 123 . COLLECTION OF TAX AT CUSTOMS Definition 20.1(1) In this section and section 20.2, "purchaser" means an individual who (a) resides or is ordinarily resident or carries on business in the province; and (b) brings tobacco or causes tobacco to be brought into, or receives delivery of tobacco in, the province from outside Canada for his or her own use, or the use by others at his or her expense, or on behalf of, or as the agent for, a principal who desires to acquire the tobacco for use by him or her or other persons at his or her expense. Agreement with Canada re collection of tax 20.1(2) Subject to the approval of the Lieutenant Governor in Council, the minister may, on behalf of His Majesty in right of Manitoba, enter into an agreement with the Government of Canada with respect to the administration and enforcement in the province of this Act in respect of tobacco that is brought or caused to be brought into the province by a purchaser, or delivered in the province to a purchaser, from outside Canada. Deemed agreement 20.1(3) An agreement entered into between the minister and the Government of Canada before the coming into force of this section with respect to the matters described in subsection (2) shall be deemed to have been made under this section. S.M. 1992, c. 52, s. 80 . Definition of "price at retail" 20.2(1) For the purposes of determining the amount of tax payable on a cigar under this section, the "price at retail" of a cigar is deemed to be the same as the value of that cigar determined for the purposes of calculating the tax payable on the cigar under Division III of Part IX of the Excise Tax Act (Canada) as amended from time to time. Agent for enforcement authorized to collect tax 20.2(2) An agent for enforcement is authorized to collect the tax from a purchaser. Purchaser to pay tax 20.2(3) Subject to subsection (4), a purchaser shall at the time he or she brings tobacco or causes tobacco to be brought into, or receives delivery of the tobacco in, the province (a) make such report to the agent for enforcement as that agent for enforcement shall require with respect to the tobacco; (b) produce or forward to the agent for enforcement a receipt or other evidence, if any, in respect of the acquisition of tobacco that is a cigar; and (c) pay the tax payable in respect of the tobacco to the agent for enforcement. Exception 20.2(4) No tax is payable on tobacco under subsection (3) if no tax is payable in respect of that tobacco under Division III of Part IX of the Excise Tax Act (Canada) as that division is amended from time to time. Failure to report or pay tax 20.2(5) Where a purchaser fails or refuses (a) to make the report required by clause (3)⁠(a); or (b) to pay the tax required by clause (3)⁠(c); the agent for enforcement may detain the tobacco until the tax payable in respect of the tobacco at the time of its detention and any expenses related to the detention are paid or until the expiration of 60 days after the date of the commencement of the detention, whichever first occurs. Forfeiture and disposal 20.2(6) If the tax payable in respect of the tobacco and the expenses relating to its detention are not paid within the time set out in subsection (5), the tobacco is forfeited to His Majesty in right of Manitoba and may be disposed of as directed by the minister. Refunds and collection of underpayments 20.2(7) The Government of Canada is authorized (a) to collect tax owing in respect of tobacco that was released from customs without payment of all or part of that tax; and (b) to refund any amount that was collected by an agent for enforcement that is in excess of the amount of the tax in respect of tobacco; in accordance with the terms and conditions of an agreement under subsection 20.1(2). Immunity of agents for enforcement 20.2(8) No action or proceeding may be brought against an agent for enforcement with respect to any act done in good faith by that agent for enforcement in the exercise or intended exercise of a power or the performance or intended performance of a duty under this section, or for the neglect or default in the exercise or performance in good faith of such power or duty. S.M. 1992, c. 52, s. 80 . 21 to 26.2 [Repealed] S.M. 1988-89, c. 19, s. 62 and 63; S.M. 1989-90, c. 15, s. 80 ; S.M. 1992, c. 52, s. 82 ; S.M. 1993, c. 46, s. 92 ; S.M. 1994, c. 23, s. 47 ; S.M. 1995, c. 5, s. 13 to 15 ; S.M. 1998, c. 30, s. 77 and 78 ; S.M. 2002, c. 19, s. 74 ; S.M. 2004, c. 43, s. 120 ; S.M. 2005, c. 40, s. 123 . 27 [Repealed] S.M. 2005, c. 40, s. 123 ; S.M. 2007, c. 6, s. 99 . 27.1 [Repealed] S.M. 1998, c. 30, s. 79 ; S.M. 2004, c. 43, s. 121 ; S.M. 2005, c. 40, s. 123 . 27.2 [Repealed] S.M. 1998, c. 30, s. 79 ; S.M. 2005, c. 40, s. 123 . REGULATIONS Regulations 28(1) For the purpose of carrying out the provisions of this Act according to their intent, the Lieutenant Governor in Council may make such regulations and orders as are ancillary thereto and are not inconsistent therewith; and every regulation and order made under, and in accordance with the authority granted by, this section has the force of law; and, without restricting the generality of the foregoing, the Lieutenant Governor in Council may make regulations and orders, (a) defining cigarettes, cigars, and other tobacco, by type, quality, grade, size, weight, or any other physical property, for purposes of applying the tax under section 2; (a.1) defining "account for" for the purpose of this Act or the regulations or any provision of this Act or the regulations; (a.2) defining any term that under this Act is to be defined by regulation; (b) [repealed] S.M. 2011, c. 41, s. 68 ; (b.1) respecting reporting and the payment of tax for the purpose of subsection 2(3), including, without limiting the generality of the foregoing, where and to whom reports and payments are required to be made; (b.2) imposing requirements for the purpose of clause 3.1(3)⁠(a) or (b) or clause 3.3(2)⁠(a) including, without limiting the generality of the foregoing, requiring that (i) the anticipated amount of tax be paid or accounted for, (ii) security be provided for tax that may be payable or may be required to be accounted for, or (iii) the regulations under clause (o) with respect to the stamping of the packaging of cigarettes or fine cut tobacco for the tax purposes of Manitoba be complied with; (b.3) prescribing a number of units of cigarettes or fine cut tobacco other than six for the purpose of clause 3.1(3)⁠(c); (b.4) prescribing classes of persons and imposing requirements, including the requirement to hold a permit, for the purpose of clause 3.1(3)⁠(e); (b.5) exempting persons or classes of persons generally or in respect of certain classes of cigarettes or fine cut tobacco for the purpose of clause 3.1(3)⁠(f); (b.6) prescribing classes of persons and imposing requirements, including the requirement to hold a permit, for the purpose of clause 3.3(2)⁠(c); (b.7) exempting persons or classes of persons generally or in respect of certain classes of cigarettes or fine cut tobacco for the purpose of clause 3.3(2)⁠(d); (b.8) exempting persons or classes of persons for the purpose of clause 3.4(2)⁠(b); (b.9) exempting persons or classes of persons for the purpose of clause 3.6(e); (c) [repealed] S.M. 2009, c. 26, s. 88 ; (d) [repealed] S.M. 2003, c. 4, s. 148 ; (e) to (g) [repealed] S.M. 2009, c. 26, s. 88 ; (h) respecting the collection of fees for licences and designating persons by whom such fees are to be collected; (i) [repealed] S.M. 2009, c. 26, s. 88 ; (j) respecting the form of agreements into which the minister may enter under section 9; (k) prescribing the manner in which, and the times when, collectors shall remit to the minister moneys received by them from retail dealers as proceeds of the tax; (l) respecting reports or returns to be made or filed under this Act; (l.1) and (1.2) [repealed] S.M. 2005, c. 40, s. 124 ; (m) [repealed] S.M. 2003, c. 4, s. 148 ; (n) [repealed] S.M. 2004, c. 43, s. 122 ; (o) respecting the marking or stamping of the packaging of cigarettes or fine cut tobacco for the tax purposes of Manitoba including, without limiting the generality of the foregoing, (i) the marking or stamping of the packaging of cigarettes or fine cut tobacco that is already marked or stamped for the tax purposes of a jurisdiction other than Manitoba, (ii) the stamping of the packaging of cigarettes or fine cut tobacco that is not purchased or intended to be consumed in Manitoba, and (ii.1) [repealed] S.M. 2014, c. 35, s. 71 ; and, in relation to stamping of the packaging of cigarettes or fine cut tobacco described in subclause (ii), imposing requirements as to (iii) reporting, (iv) the provision of security for the ultimate removal of the cigarettes or fine cut tobacco from Manitoba, and (v) other similar matters; (p) [repealed] S.M. 1995, c. 5, s. 16 ; (q) respecting reporting, and the accounting for, collecting or remitting of tax for the purpose of subsection 9(2) including, without limiting the generality of the foregoing, where and to whom reports or any accounting are required to be made or tax remitted; (q.1) exempting dealers or classes of dealers from subsection 9(2); (q.2) [repealed] S.M. 2005, c. 40, s. 124 ; (q.3) [repealed] S.M. 2004, c. 43, s. 122 ; (r) and (s) [repealed] S.M. 2005, c. 40, s. 124 ; (t) prescribing the terms and conditions under which a refund may be made by the minister, the time within which an application for a refund may be made, the manner of making an application for the refund and the evidence to be furnished in support of the application for the refund; (u) respecting any other matter the Lieutenant Governor in Council considers necessary or advisable to carry out the intent and purpose of an agreement made under subsection 20.1(2) or to give effect to the intent and purpose of section 20.2; (v) establishing one or more rates of tax for the purpose of subsection 2(1); (w) establishing a system for the sale of tobacco to purchasers in circumstances where they are not required by law to pay tax, which may include limits, or enable the director to set limits, that may be different for different dealers, on refunds to retail dealers of amounts paid by them on account of tax on sales of tobacco in those circumstances. Limitation on rate changes by regulation 28(2) A rate established by regulation under clause (1)⁠(v) ceases to have effect on the day that royal assent is given to an Act to implement the budget for the next fiscal year. If the Act does not implement that rate or a higher rate, the affected rate cannot be increased by regulation during that fiscal year. Effective date 28(3) A regulation under subsection (1), other than a regulation under clause (1)⁠(v), may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary in order to implement or give effect to (a) a tax or administrative measure included in a budget presented to the Legislative Assembly; or (b) an amendment to this Act. S.M. 1991-92, c. 31, s. 38 ; S.M. 1992, c. 52, s. 83 ; S.M. 1994, c. 23, s. 48 ; S.M. 1995, c. 5, s. 16 ; S.M. 2003, c. 4, s. 148 ; S.M. 2004, c. 43, s. 122 ; S.M. 2005, c. 40, s. 124 ; S.M. 2006, c. 24, s. 99 ; S.M. 2008, c. 3, s. 84 ; S.M. 2009, c. 26, s. 88 ; S.M. 2011, c. 41, s. 68 ; S.M. 2014, c. 35, s. 71 .