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Home → Legislative Business → Bills → 43-1

Status of bills in this Session.

1st Session, 43rd Legislature

This HTML version is provided for ease of use and is based on the bilingual version that was distributed in the Legislature after First Reading.

Bill 37

THE BUDGET IMPLEMENTATION AND TAX STATUTES AMENDMENT ACT, 2024

Bilingual version (PDF)

Explanatory Note

TABLE OF CONTENTS

Part 1 — The Fuel Tax Act

Part 2 — The Income Tax Act

Part 3 — The Oil and Gas Production Tax Act

Part 4 — The Property Tax and Insulation Assistance Act

Part 5 — The Retail Sales Tax Act

Part 6 — The Succession Duty Act

Part 7 — The Tax Administration and Miscellaneous Taxes Act

Part 8 — Other Amendments

Part 9 — Schedules

Part 10 — Coming into force

Schedule A — The Election Financing Amendment Act

Schedule B — The Environment Amendment Act

Schedule C — The Manitoba Hydro Amendment Act

Schedule D — The Labour Relations Amendment Act

Schedule E — The Seniors' Advocate Act

(Assented to )

HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

PART 1

THE FUEL TAX ACT

C.C.S.M. c. F192 amended

1 The Fuel Tax Act is amended by this Part.

Section 1 is amended

(

a) by replacing the definition "applicable rate" with the following:

"applicable rate" means, subject to subsection 8(2), the applicable rate of tax under subsection 8(1). (« taux applicable »)

(

b) by repealing the definition "tax holiday".

3 Subsection 5(1) is amended, in the part before clause (a), by striking out " sections 9 to 12.2 " and substituting " sections 9 to 12.1 ".

4 Subsection 6(2.3) is repealed.

Section 8 is amended by renumbering it as subsection 8(1) and adding the following as subsection 8(2):

Rates may be set by regulation

8(2) Despite subsection (1), if a rate prescribed by regulation is in effect for a fuel listed in clause (1)(

a) to (g), the applicable rate for the fuel listed in that clause is the rate prescribed by regulation.

6 Sections 8.2 and 12.2 are repealed.

Section 23 is amended, in the part before the definition "carrier", by striking out " sections 6 and 24 to 30 " and substituting " sections 6 and 24 to 31 ".

8(1) Subsection 31(1) is amended

(

a) by adding the following after clause (b):

(b.1) prescribing rates of tax for the purpose of subsection 8(2);

(

b) by adding the following after clause (c):

(c.1) specifying a period during which, and circumstances in which, clause 22(1)(

b) does not apply;

(c.2) specifying a period during which, and circumstances in which, clause 22(2)(

b) does not apply;

(c.3) respecting circumstances in which a seller is required to remit tax proceeds to the government under clause 22(2)(

c) and the manner of payment;

8(2) Subsection 31(2) is amended by striking out everything after " give effect to " and substituting " an amendment to IFTA. ".

Section 31.1 is repealed.

PART 2

THE INCOME TAX ACT

C.C.S.M. c. I10 amended

10 The Income Tax Act is amended by this Part.

11 Subsection 4(1) is amended by adding the following after clause (

f) in Rule 9:

(f.1) the amount, if any, that the individual is deemed by subsection 10.7(3) or (4) (rental housing construction incentive) to have paid on account of their tax payable for the year;

12 Subsection 4.1(4) is replaced with the following:

Tax payable by trust

4.1(4) Despite subsections (1) to (3), the basic tax payable for a taxation year for a trust to which subsection 122(1) of the federal Act applies is the total of

(a) 17.4% of the trust's taxable income for the year; and

(

b) the amount, if any, that would be determined under paragraph 122(1)(

c) of the federal Act if, in that paragraph,

(

i) subparagraph (

i) of the description of A were read as follows:

"(

i) the rate of tax payable under The Income Tax Act (Manitoba) by the trust for each taxation year referred to in the description of B were 17.4%, and"

(ii) the reference in the description of B to "under this Part" were read as "under The Income Tax Act (Manitoba)".

13(1) Subsection 4.6(3) is amended, in the part before clause (a), by striking out " An individual " and substituting " Subject to subsection (3.0.1), an individual ".

13(2) The following is added after subsection 4.6(3):

Reduced amount if income exceeds $200,000

4.6(3.0.1) The amount that an individual may claim as their basic personal amount is reduced by the amount, if any, determined by the following formula:

A × (B/$200,000)

In this formula,

A is the basic personal amount for the year determined under clause (3)(c); and

B is the lesser of

(a) $200,000; and

(

b) the amount by which the individual's income for the year exceeds $200,000.

Section 4.10 and the centred heading before it are repealed.

15 Subsection 5(1) is amended

(

a) in clause (a), by striking out " education property tax credit " and substituting " homeowners affordability tax credit ";

(

b) by repealing clause (a.1); and

(

c) by replacing clause (a.3) with the following:

(a.3) the individual's renters affordability tax credit, if any, determined under

section 5.6.1;

16 The centred heading before

section 5.3 is replaced with " Homeowners and Renters Tax Credits ".

17(1) Subsection 5.3(1) is amended

(

a) by repealing the definition "applicable percentage";

(

b) by adding the following definition:

"mobile home" means a residential dwelling unit that is designed to be made mobile but does not include a travel trailer, tent trailer or other similar trailer; (« maison mobile »)

(

c) in the definition "school taxes", in the part before clause (a), by striking out " means the total of " and substituting " means, subject to subsection (1.3), the total of ".

17(2) Subsection 5.3(1.2) is amended by striking out " subsections 5.4(1), 5.5(1) and 5.6.1(2) " and substituting " subsections 5.4(1) and 5.6.1(2) ".

17(3) The following is added after subsection 5.3(1.2):

School taxes — mobile homes

5.3(1.3) If the property is a mobile home that is owned by an individual or their spouse or common-law partner and the land on which the mobile home is situated is not owned by the individual or their spouse or common-law partner, the school taxes in relation to the property for a calendar year are the amount determined by the following formula:

A + B

In this formula,

A is

(

a) in the case of a mobile home that is assessable property as defined in The Municipal Assessment Act , the amount that, but for this subsection, would be the school taxes in relation to the mobile home for that year; or

(

b) in any other case, 50% of the licence fee payable in relation to the mobile home under a by-law of a municipality relating to the licensing of mobile homes;

B is 10% of the land rental fee payable in relation to the mobile home.

17(4) Clause 5.3(2)(

a) is replaced with the following:

(

a) on the form on which the homeowners affordability tax credit, the seniors school tax rebate or the renters affordability tax credit is claimed by the individual;

Section 5.4 is replaced with the following:

Eligibility for homeowners affordability tax credit

5.4(1) An individual whose principal residence is owned by them or their spouse or common-law partner is eligible for a homeowners affordability tax credit for a taxation year, subject to the following conditions:

1. An individual is not eligible for the credit for the year if, on the last day of the taxation year, they are not resident in Manitoba or are less than 16 years old.

2. An individual is not eligible for the credit for the taxation year if at any time in the year

(

a) they are exempt from tax under paragraph 149(1)(

a) or (

b) of the federal Act (employee of a country other than Canada); or

(

b) they are not a Canadian citizen and are on active military service as a member of the armed forces of a country other than Canada, or are a member of the family of such an individual.

3. An individual is not eligible for the credit for the year if they were, throughout the taxation year, the cohabiting spouse or common-law partner of another individual who claimed the credit for the year or any part of the year.

4. An individual is not eligible for the credit for a residential dwelling unit for any period for which any other individual claims a homeowners affordability tax credit for that dwelling unit.

5. An individual is not eligible for the credit for any period during which neither the individual nor their spouse or common-law partner owns the individual's principal residence.

Homeowners affordability tax credit

5.4(2) An individual's homeowners affordability tax credit for a taxation year is the amount, if any, by which

(

a) the lesser of the individual's eligible school taxes for the taxation year and the amount determined by the following formula:

$1,500 × D e /D y

In this formula,

D e is the number of days in the taxation year during which the individual is eligible for the credit,

D y is the number of days in the taxation year;

exceeds

(

b) the total of all amounts each of which is the school tax reduction given in respect of a principal residence of the individual for the taxation year or a part of the taxation year.

Section 5.5 is repealed.

20(1) Subsection 5.5.1(3) is amended, in clause (

b) of item 4 and in item 6, by striking out " an education property tax credit " and substituting " a homeowners affordability tax credit ".

20(2) Subsection 5.5.1(5) is amended

(

a) in the formula, by striking out " .02B " and substituting " .01B ";

(

b) in the description of A in the formula,

(

i) by replacing clause (

a) with the following:

(a) $235, and

(ii) in subclause (b)(i), by striking out " the applicable percentage of ", and

(iii) in subclause (b)(ii), by striking out " education property tax credit " and substituting " homeowners affordability tax credit "; and

(

c) in the description of B in the formula, by striking out " the applicable percentage of ".

21(1) Subsection 5.6(1) is amended

(

a) in the part before clause (a), by striking out " the applicable percentage of "; and

(

b) in clause (a), by striking out " $700 " and substituting " $1,500 ".

21(2) Subsection 5.6(8) is amended by striking out " the education property tax credit " and substituting " the homeowners affordability tax credit ".

22 The centred heading before

section 5.6.1 is struck out.

23(1) Subsection 5.6.1(2) is amended by striking out " renters tax credit " and substituting " renters affordability tax credit " in the following:

(

a) the

section heading;

(

b) the part before item 1;

(

c) clause (

a) of item 3.

23(2) Subsection 5.6.1(3) is replaced with the following:

Renters affordability tax credit

5.6.1(3) Subject to subsection (4), an individual's renters affordability tax credit for a taxation year is the lesser of

(

a) the individual's eligible rental cost for the year; and

(

b) the amount determined by the following formula:

$575 × M/12

In this formula, M is the number of months in the year that the individual is eligible for the credit.

23(3) Subsection 5.6.1(4) is amended

(

a) by replacing the

section heading with " Renters affordability tax credit for seniors ";

(

b) in the part before the formula, by striking out " renters tax credit " and substituting " renters affordability tax credit ";

(

c) in the formula, by striking out " $825 " and substituting " $903.57 "; and

(

d) in the description of A, by striking out " $300 and 0.75% " and substituting " $328.57 and 0.8214% ".

23(4) Subsection 5.6.1(5) is amended by striking out " renters tax credit " and substituting " renters affordability tax credit ".

24(1) Subsection 5.7(1) is amended

(

a) in clause (b), by striking out " or subclause 4.10(2)(b)(ii) "; and

(

b) in clause (d), by striking out " an education property tax credit " and substituting " a homeowners affordability tax credit ".

24(2) Subsection 5.7(2) is amended

(

a) in the part before the formula, by striking out " subsections (2.1) and (5) " and substituting " subsection (5) "; and

(

b) in the description of A in the formula,

(

i) in clause (

a) and in the part of clause (

b) before subclause (i), by striking out " $190. " and substituting " $195 ",

(ii) in clause (c), by striking out " $60. " and substituting " $62 ",

(iii) in clause (d), by striking out " $25. " and substituting " $26 ", and

(iv) in the part of clause (

e) before subclause (i), by striking out " $110. " and substituting " $113 ".

24(3) Subsection 5.7(2.1) is repealed.

24(4) Subsection 5.7(5) is amended, in the part before the formula, by striking out " an education property tax credit " and substituting " a homeowners affordability tax credit ".

25(1) Clause 5.11(2)(

d) is amended by striking out " the filing-due date for " and substituting " April 30 of the year following ".

25(2) Subsection 5.11(4) is repealed.

Section 5.13 is amended

(

a) in the part before clause (a), by striking out " after 2009 " and substituting " after 2023 ";

(

b) by replacing clause (

a) with the following:

(a) $16,000;

(

c) in clause (b),

(

i) in the part before subclause (i), by striking out everything after " the federal Act " and substituting " that was paid in the taxation year ",

(

A) by striking out " infertility treatment services " and substituting " for fertility treatment services ", and

(

B) by striking out " or " at the end,

(iv) by adding the following after subclause (ii):

(iii) to a fertility clinic or donor bank to obtain sperm or ova to enable the conception of a child by the individual, their spouse or common-law partner or a surrogate on behalf of the individual, or

(iv) by the individual or the individual's spouse or common-law partner in respect of a surrogacy expense that is deemed by subsection 118.2(2.21) of the federal Act to be a medical expense of the individual;

27 Subclause 7.3(2.3)(b)(

i) is amended, in the part before paragraph (A), by striking out " the Minister of Economic Development, Investment and Trade " and substituting " the Minister of Economic Development, Investment, Trade and Natural Resources ".

Section 7.19 and the centred heading before it are repealed.

29 Subsection 10.1(1) is amended, in clause (

a) of the definition "qualifying work placement", by striking out " Canadian Association for Co-operative Education " and substituting " Co-operative Education and Work-Integrated Learning Canada ".

30 Subsection 10.4.1(1.1) is repealed.

31(1) Subsection 10.5(1) is amended by striking out everything after " under subsection (1.1) in relation to " and substituting " expenses incurred by it in that year. ".

31(2) Subsection 10.5(1.3) is replaced with the following:

Eligible labour costs for the year

10.5(1.3) For the purpose of clause (1.1)(

a) or (b), whichever applies, a corporation's eligible labour costs in relation to an eligible project for a taxation year is the amount, if any, by which the total of the corporation's labour expenses in relation to the eligible project that were incurred in the year and while it was an eligible corporation exceeds all government assistance reasonably attributable to those expenses.

31(3) Subsection 10.5(1.4) is replaced with the following:

Eligible marketing and distribution costs for the year

10.5(1.4) For the purpose of clause (1.2)(b), a corporation's eligible marketing and distribution costs in relation to an eligible project for a taxation year is the amount, if any, by which the aggregate of the following exceeds all government assistance that is reasonably attributable to those expenses:

(a) 50% of the total of the corporation's marketing and distribution expenses for meals or entertainment in relation to the eligible project that were incurred in that year and while it was an eligible corporation to which clause (1.1)(

a) applied;

(

b) the total of all other marketing and distribution expenses of the corporation in relation to the eligible project that were incurred in that year and while it was an eligible corporation to which clause (1.1)(

a) applied.

31(4) Subsection 10.5(2) is repealed.

31(5) Subsection 10.5(4) is amended

(

a) by replacing the definition "eligible project" with the following:

"eligible project" means a project of the corporation that

(

a) satisfies the requirements prescribed by regulation or is certified by the minister to be an eligible project of the corporation; and

(

b) is a project

(

i) to develop an interactive digital media product primarily for commercial use, or

(ii) to develop or provide, primarily for commercial use, one or more add-ons for an interactive digital media product that, with the inclusion of the add-ons, continues to qualify as an interactive digital media product. (« projet admissible »)

(

b) by replacing clause (

a) of the definition "labour expense" with the following:

(

a) an amount paid by the corporation to or for the benefit of its employees who are Manitoba residents for that taxation year on account of

(

i) salary or wages,

(ii) an employee health benefit plan, or

(iii) a pension or other retirement savings plan;

31(6) Subclause 10.5(5)(a)(iii) is replaced with the following:

(iii) ancillary employment allowances or benefits, other than an amount included under clause (

a) of that definition,

(iii.1) employer contributions under the Canada Pension Plan , the Employment Insurance Act (Canada) or The Workers Compensation Act ,

31(7) Clause 10.5(8)(

b) is replaced with the following:

(

b) upon being satisfied that the corporation qualifies for a tax credit for the taxation year;

31(8) Clause 10.5(8.1)(

a) is amended by striking out " the identifier of the project " and substituting " the identifier of each eligible project ".

31(9) Subsection 10.5(9) is amended

(

a) in the part before clause (a), by striking out " for an eligible project " and substituting " for one or more eligible projects ";

(

b) in clause (b),

(

i) by striking out " a copy of the certificate " and substituting " subject to the regulations, a copy of the certificate ", and

(ii) by striking out " for the project " and substituting " for each project ";

(

c) by replacing clause (

c) with the following:

(

c) each project's commencement date;

(

d) in clause (d), by replacing the part after subclause (ii) with the following:

for each project for that taxation year;

(

e) in clause (e),

(

i) by replacing subclause (

i) with the following:

(

i) that the corporation is an eligible corporation for the taxation year,

(ii) by replacing subclause (ii) with the following:

(ii) that each project satisfies all the requirements for an eligible project,

(

f) by adding the following after clause (e):

(e.1) the information prescribed by regulation;

(

g) in clause (f), by striking out " the project " and substituting " a project ".

31(10) Subsection 10.5(13) is amended

(

a) by adding the following after clause (a.2):

(a.3) prescribing requirements for the purpose of the definition "eligible project";

(

b) by adding the following after clause (c):

(c.1) respecting circumstances in which a certificate of eligibility is not required to be filed with an application for a tax credit certificate;

32 The following is added after

section 10.6:

RENTAL HOUSING CONSTRUCTION INCENTIVE

Definitions

10.7(1) The following

definitions apply in this section.

"affordable unit" means a residential rental unit that meets the requirements prescribed by regulation. (« unité à prix abordable »)

"capital cost" , in relation to an eligible rental housing project of a qualifying entity, means the amount determined in accordance with the regulations. (« coût en capital »)

"eligible rental housing project" means a rental housing project certified by the minister as an eligible rental housing project. (« projet admissible de logements locatifs »)

"minister" means the minister responsible for the administration of The Housing and Renewal Corporation Act or a person designated by that minister to perform certain duties assigned to the minister under this

section or the regulations. (« ministre »)

"qualifying entity" means a qualifying for-profit entity or a qualifying non-profit entity. (« entité admissible »)

"qualifying for-profit entity" means

(

a) a taxable Canadian corporation that has a permanent establishment in Manitoba and is not a qualifying non-profit entity; or

(

b) an entity or type of entity prescribed by regulation. (« entité à but lucratif admissible »)

"qualifying non-profit entity" means

(

a) a housing corporation described in paragraph 149(1)(

i) of the federal Act;

(

b) a non-profit organization described in paragraph 149(1)(

l) of the federal Act;

(

c) a limited-dividend housing company described in paragraph 149(1)(

n) of the federal Act;

(

d) a not for profit housing cooperative as described in subsection 275(2) of The Cooperatives Act ; or

(

e) an entity or type of entity prescribed by regulation. (« entité sans but lucratif admissible »)

"rental housing project" of a qualifying entity means a building, group of buildings or portion of a building that

(

a) is in Manitoba;

(

b) is situated on land owned or leased by the entity;

(

c) is constructed for residential use — or converted from a non-residential to a residential use — in accordance with a building permit obtained after January 1, 2024, and before January 1, 2031;

(

d) is constructed or converted by or for the entity;

(

e) becomes available for use before January 1, 2031;

(

f) is Class 1 property of the entity for the purpose of

Schedule II to the federal regulations;

(

g) contains at least the number of residential rental units prescribed by regulation; and

(

h) is not a hotel, hostel or a facility prescribed as ineligible by regulation. (« projet de logements locatifs »)

"residential rental unit" means

(

a) a residential dwelling unit that has its own keyed entry door, contains a bathroom and a kitchen or kitchenette and is usually leased or rented for a period of not less than one month; or

(

b) a residential unit prescribed by regulation. (« unité locative résidentielle »)

Tax Credits

Refundable tax credit — qualifying non-profit entities

10.7(2) A qualifying non-profit entity is deemed to have paid on its filing-due date for a taxation year, on account of its tax payable for that year, in respect of an eligible rental housing project that became available for use within the year, the total of the following amounts:

(

a) the lesser of

(

i) the prescribed percentage of the entity's capital cost of the project, and

(ii) $8,500 multiplied by the number of residential rental units in the project;

(b) $5,000 multiplied by the number of affordable units in the project.

Refundable tax credit — qualifying for-profit entities

10.7(3) A qualifying for-profit entity is deemed to have paid on its balance-due day for a taxation year, on account of its tax payable under this Act for the year, the total of all amounts each of which is the lesser of the following amounts in respect of an eligible rental housing project that became available for use within the year:

(

a) the prescribed percentage of the entity's capital cost of the project;

(b) $8,500 multiplied by the number of residential rental units in the project.

Additional refundable tax credit for affordable units

10.7(4) A qualifying for-profit entity is deemed to have paid on its balance-due day for a taxation year that is the taxation year in which an eligible rental housing project of the entity became available for use and the next nine taxation years, on account of its tax payable under this Act for the year, the amount determined by the following formula:

$500 × A

In this formula, A is the lowest number of affordable units in the project within the period beginning when the project became available for use and ending on the last day of the taxation year.

Certificates

Proof of credit

10.7(5) A qualifying entity is not entitled to a tax credit under this

section for a taxation year unless a tax credit certificate issued in accordance with the regulations is

(

a) filed with the entity's return for that year; or

(

b) if the entity's return is filed electronically, held by the entity and filed with the Minister of National Revenue upon request.

Certificate of eligibility

10.7(6) On receipt of an application in accordance with the regulations and in the form and containing the information and records required by the minister, the minister may issue a certificate of eligibility for a rental housing project of a qualifying entity.

10.7(7) Each certificate of eligibility is subject to

Revocation of certificate

10.7(8) The minister may at any time revoke a certificate of eligibility if

(

a) any information provided by the qualifying entity is false or misleading or fails to disclose a material fact;

(

b) the project fails or ceases to meet the criteria for an eligible rental housing project;

(

c) the entity in whose name the certificate was issued ceases to be a qualifying entity; or

If a certificate is revoked under clause (a), it is deemed never to have been issued.

Tax credit certificate

10.7(9) On receipt of an application in accordance with the regulations and in the form and containing the information and records required by the minister, the minister may issue a tax credit certificate to a qualifying entity in relation to one or more eligible rental housing projects.

Amending a certificate

10.7(10) A certificate issued under this

section may be amended in accordance with the regulations.

Recovery of Credits

Recovery of overpayment of tax credit

10.7(11) If the Minister of Finance for Manitoba determines that all or any part of an amount paid or applied under this

section did not qualify as a tax credit of the person to whom it was paid or for whose benefit it was applied, that amount or part of the amount is recoverable from the person and is a debt due by the person to His Majesty in right of Manitoba.

Recovery of credits paid or applied for affordable units

10.7(12) If the number of affordable units in an eligible rental housing project of a person for which a credit is given is reduced before the end of the ninth taxation year following the taxation year in which the project became available for use, an amount determined in accordance with the regulations is recoverable from the person and is a debt due by the person to His Majesty in right of Manitoba.

Regulations

Regulations

10.7(13) For the purpose of this section, the Lieutenant Governor in Council may make regulations

(

a) establishing criteria for a residential rental unit in an eligible rental housing project to qualify as an affordable unit, including criteria to be met by a tenant of such a unit;

(

b) prescribing what is to be included in, or excluded from, the capital cost of an eligible rental housing project for the purpose of calculating a tax credit under this section;

(

c) prescribing an entity or class of entities to be a "qualifying for-profit entity" or a "qualifying non-profit entity";

(

d) for the purpose of the definition "rental housing project",

(

i) for clause (

g) of the definition, prescribing the number of residential rental units, and

(ii) for clause (

h) of the definition, prescribing ineligible facilities;

(

e) respecting certificates of eligibility, including regulations respecting

(

i) applications for certificates and applications for amendments to certificates,

(ii) qualifications for applicants and the requirements to be met by them,

(iii) a maximum number of different types of residential rental units in respect of which certificates of eligibility may be issued within or for a specified period, and

(

f) respecting tax credit certificates, including the applications for certificates and applications for amendments of certificates;

(

g) respecting the recovery of an amount under subsection (12), including prescribing a method of determining the amount;

(

h) prescribing recordkeeping and reporting requirements for eligible rental housing projects and respecting access to those records by the minister or the Minister of Finance for Manitoba;

(

i) modifying, extending or limiting the application of this

section when the qualifying entity is a flow-through entity such as a partnership or trust;

(

j) defining any word or phrase used but not defined in this section;

(

k) respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable for the proper administration of the rental housing construction incentive.

General or specific application of regulations

10.7(14) A regulation under this

section

(

a) may be general or particular in its application; and

(

b) may establish classes of rental housing projects, residential rental units, entities, persons and certificates and may apply differently to different classes.

33 Subsection 11.7(1) is replaced with the following:

"Flow-through mining expenditure" defined

11.7(1) In this section, "flow-through mining expenditure" of an individual for a taxation year means the total of the individual's flow-through critical mineral mining expenditure and their flow-through mining expenditure, as those terms are defined in subsection 127(9) of the federal Act, for that year that are directly attributable to expenditures that

(

a) were incurred for exploration in Manitoba for a mineral resource in Manitoba;

(

b) are for goods or services, or both goods and services, most of which, if they were available in Manitoba, were provided in Manitoba; and

(

c) are not expenditures in relation to which a tax credit under this

section may be claimed by another person.

Section 13 and the centred heading before it are repealed.

Consequential repeals of regulations

35 The following regulations are repealed:

(

a) the Applicable Percentage (Education Property and School Tax Credits) Regulation , Manitoba Regulation 45/2022;

(

b) the Education Property Tax Credit Regulation , Manitoba Regulation 166/2001.

PART 3

THE OIL AND GAS PRODUCTION TAX ACT

C.C.S.M. c. O37 amended

36 Subsection 7(1) of The Oil and Gas Production Tax Act is amended by striking out " four years " and substituting " six years ".

PART 4

THE PROPERTY TAX AND INSULATION ASSISTANCE ACT

C.C.S.M. c. P143 amended

37 The Property Tax and Insulation Assistance Act is amended by this Part.

38 Subsection 12.2(2) is repealed.

Part II.1 is repealed.

40 The following is added as

Part II.2:

PART II.2

FARM PROPERTY SCHOOL TAX REDUCTION

Definitions

12.10 The following

definitions apply in this Part.

"farm property" means property that is within the class of property prescribed under The Municipal Assessment Act as Farm Property. (« bien agricole »)

"minister" means the Minister of Finance. (« ministre »)

"property taxes" , in relation to a farm property for a taxation year, means the property taxes, including school taxes, imposed in respect of the property for the year by a municipality. (« taxes foncières »)

"school taxes" , in relation to a farm property for a taxation year, means the portion of the property taxes imposed (or that would be imposed but for

Part III.1) in respect of the property for the year

(

a) to raise the amount to be raised by taxation for school purposes; or

(

b) as a community revitalization levy, if any, imposed under

section 11 of The Community Revitalization Tax Increment Financing Act .

It does not include supplementary taxes imposed under

section 326 of The Municipal Act or

section 341 of The City of Winnipeg Charter . (« taxe scolaire »)

Farm property school tax reduction

12.11(1) For a taxation year after 2024, the assessed owner of a farm property is entitled to a reduction of the amount payable as school taxes to a municipality in respect of the property for the year equal to 50% of those taxes.

Reduction shown on tax notice

12.11(2) The amount of the reduction must be shown on the tax notice for the property in the manner approved by the minister responsible for the administration of The Municipal Act .

Reimbursement of municipality

12.12(1) The government must reimburse, in accordance with the regulations under this Part, the municipality for the school tax reductions made under subsection 12.11(1).

Payment to school board

12.12(2) The minister may require all or any portion of the reimbursement payable to a municipality under subsection (1) to be paid directly to a school board for which the municipality levies school taxes. The amount so paid reduces

(

a) the amount otherwise payable by the municipality to the school board; and

(

b) the amount otherwise payable by the government to the municipality.

Reduction made in error

12.13(1) If school taxes were reduced under subsection 12.11(1) in error and a reimbursement or payment was made under

section 12.12 in respect of the erroneous reduction, the minister may require the municipality to repay the amount by which school taxes were erroneously reduced.

Repayment of excess reimbursement

12.13(2) If the government reimbursed a municipality in an amount greater than the amount by which school taxes were reduced in respect of a farm property under subsection 12.11(1), the minister may require the municipality to repay the amount by which the reimbursement exceeds the reduction.

Repayment recoverable as debt

12.13(3) The amount that is required to be repaid under subsection (1) or (2) is a debt due to the government by the municipality.

Reduction deemed advance of community revitalization grant

12.14(1) To the extent that the school taxes reduced under subsection 12.11(1) in respect of a farm property are attributable to a community revitalization levy, the reduction is deemed to be an advance on account of any grant payable in relation to the property under The Community Revitalization Tax Increment Financing Act in relation to the property.

Reimbursement may offset remittance

12.14(2) The minister may require a portion of the amount payable to a municipality under subsection 12.12(1) be used to offset the amount the municipality would otherwise be required to remit under

section 13 of The Community Revitalization Tax Increment Financing Act .

Statutory appropriation for reimbursement

12.15 Each reimbursement or payment made under

section 12.12 is payable out of the Consolidated Fund without any legislative authority other than this section.

Information to be provided

12.16(1) A municipality must provide to the minister, in the form and manner approved by the minister,

(

a) notice of the amounts by which school taxes are reduced under subsection 12.11(1);

(

b) the municipality's completed tax roll; and

(

c) any other information requested by the minister.

Disclosure of information about reductions

12.16(2) If a farm property is a community revitalization property as defined in The Community Revitalization Tax Increment Financing Act , the minister may disclose to the minister responsible for the administration of that Act any information, including personal information, relating to the reduction of school taxes under subsection 12.11(1) in respect of the property.

Regulations

12.17 The Lieutenant Governor in Council may make regulations

(

a) prescribing the manner in which school taxes are to be reduced under subsection 12.11(1);

(

b) respecting the reimbursement of municipalities under this Part;

(

c) respecting the reduction of school taxes under this

Part if a property is farm property for part but not all of a taxation year;

(

d) requiring persons to provide information necessary to support a reduction of school taxes under this Part and prescribing the form and manner in which the information must be provided to the minister;

(

e) providing authority to investigate, inspect or audit any matter pertaining to a reduction of school taxes under this Part;

(

f) respecting any matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part.

Section 14 is amended

(

a) in subclause (a)(ii), by striking out " renters tax credit " and substituting " renters affordability tax credit ";

(

b) by replacing the part of clause (

b) before subclause (

i) with the following:

(

b) the lesser of

(

c) by striking out the part after clause (b).

42 Subsection 16.1(1) is amended

(

a) by repealing the definition "applicable percentage"; and

(

b) in the definition "school tax", by adding " (or that would be imposed but for

Part II.2) " after "The Public Schools Act".

43(1) Subsection 16.2(1) is amended, in the part before clause (a), by striking out " the applicable percentage " and substituting " 40% ".

43(2) Subsection 16.2(1.1) is amended by replacing everything after " must not exceed " with " $2,500. ".

44 Subsection 16.4(4) is repealed.

Section 16.5 is amended in items 1 and 4 by striking out " the applicable percentage " and substituting " 40% ".

Section 16.6 is amended by striking out " under the regulations " and substituting " by regulation under this Part ".

Section 16.9 is amended by striking out everything after " Consolidated Fund " and substituting " , in accordance with the regulations made under this Part, for any school tax reduction made by it under this Part. ".

48 Clause 26(

n) is repealed.

Consequential repeal of regulation

49 The General School Tax Rebate Regulation , Manitoba Regulation 150/2023, is repealed.

PART 5

THE RETAIL SALES TAX ACT

C.C.S.M. c. R130 amended

50 The Retail Sales Tax Act is amended by this Part.

51(1) Subsection 1(1) is amended in the definition "tangible personal property" by striking out " and " at the end of clause (

d) and adding the following after clause (d):

(d.1) blinds, drapes and other interior window coverings installed in or attached to buildings or other structures, and devices for attaching them to a building or structure, and

51(2) Subsection 1(2) is amended, in the part before clause (a), by striking out " clauses (

b) to (d) " and substituting " clauses (

b) to (d.1) ".

52 Subsection 2(9.1) is amended by striking out " motor vehicle " and substituting " vehicle ".

53(1) Subclause 3(1)(k.1)(ii) is amended by striking out " SOR/98-156 " and substituting " SOR/2018-145 ".

53(2) Subsection 3(22.1) is amended by adding the following after clause (b):

(

c) blinds, drapes and other interior window coverings installed in or attached to buildings or other structures, and devices for attaching them to a building or structure.

54(1) Subsection 9(2.3) is amended

(

a) in clause (a), by striking out " $10,000. " and substituting " $30,000 "; and

(

b) in clause (b), by striking out " $10,000 " and substituting " $30,000 ".

54(2) Subsection 9(2.3.2) is amended in the

section heading by striking out " motor vehicles " and substituting " vehicles ".

54(3) The following is added after subsection 9(2.3.2):

Exception for resale of electricity for EV charging

9(2.3.3) Despite subsection (2), instead of collecting and remitting tax on their retail sales of electricity, a person lawfully authorized to make retail sales of electricity may pay tax as a purchaser on the electricity that they acquire for resale if

(

a) the electricity is for use only in operating a vehicle; and

(

b) the electricity is delivered to the vehicle through an electric vehicle charging station.

54(4) Subsections 9(6) and (7) are repealed.

55(1) Subsection 26(4.1) is amended in the

section heading by striking out " motor vehicle " and substituting " vehicle ".

55(2) Subsection 26(8.1) is amended by replacing everything before clause (

a) with the following:

Definitions

26(8.1) In this section,

55(3) Subsection 26(9.3) is amended by adding " or " at the end of clause (b), striking out " or " at the end of clause (

c) and repealing clause (d).

55(4) Subsection 26(15) is amended, in the part after clause (b), by adding " the greater of the purchase price and " after " excess of the tax payable on ".

56 Clause 29(1)(

e) is repealed.

Consequential amendment, C.C.S.M. c. L110

57 Clauses 17(1)(

c) and (

d) of The Legislative Assembly Act are repealed.

PART 6

THE SUCCESSION DUTY ACT

Act and regulation repealed

58 The Succession Duty Act , S.M. 1988-89, c. 42, and the Succession Duty Regulation , Manitoba Regulation 76/88 R, are repealed.

PART 7

THE TAX ADMINISTRATION AND MISCELLANEOUS TAXES ACT

C.C.S.M. c. T2 amended

59 The Tax Administration and Miscellaneous Taxes Act is amended by this Part.

60 Clause 17(3)(

b) is amended by striking out " commission, " after " any credit, ".

61(1) Subsection 40(1) is replaced with the following:

Director may waive interest or penalty

40(1) If the director is satisfied that exceptional circumstances prevented a taxpayer from paying or remitting tax when it was due, the director may waive all or any part of

(

a) the interest accruing on that tax; or

(

b) a penalty or fee imposed under

section 39.

61(2) Subsection 40(2) is amended

(

a) in the part before clause (a), by striking out " or commission given or allowed " and substituting " given "; and

(

i) in clause (a), by striking out everything after " was granted ",

(ii) in clause (c), by striking out " or paid ", and

(iii) in clause (d), by striking out " or payment ".

62(1) Subsection 42(1) is replaced with the following:

Liability not affected

42(1) A person's liability for a tax debt is not affected by an incorrect or incomplete assessment or reassessment or by the fact that no assessment or reassessment has been made.

62(2) Subsection 42(3) is repealed.

63 Subsection 45(3) is repealed.

64 Subclause 48(1)(c)(ii) of the French version is amended by adding " fiscale " after " dette ".

Section 52 is repealed.

66(1) Subsection 117(1) is amended

(

a) by replacing the

section heading with " Minister may determine tax payable ";

(

c) in clause (c), by striking out " if he or she is satisfied " and substituting " if satisfied ".

66(2) The following is added after subsection 117(1):

Penalty for late payment

117(1.1) A transferee who does not pay tax on or before the day it is due is liable to pay a penalty equal to 10% of the tax that was not paid when it was due.

Minister may impose additional penalty

117(1.2) If the minister is satisfied that tax was not paid when it was due because of the transferee's neglect or carelessness, the minister may impose an additional penalty not greater than 100% of the tax that was not paid when due.

Interest

117(1.3) Tax that is not paid when due, and any penalty imposed in respect of the failure to pay tax when it is due, bears interest in accordance with the regulations made under The Financial Administration Act from the day the tax was due.

Minister may waive interest or penalty

117(1.4) If the minister is satisfied that exceptional circumstances prevented a transferee from paying tax when it was due, the minister may waive all or any part of the related interest and any related penalty.

66(3) Subsections 117(2) to (4) are replaced with the following:

Assessment

117(2) Subject to subsection (5), the minister may assess one or more of the following in relation to a transferee:

(

a) the tax required to be paid in respect of a transaction or series of transactions;

(

b) interest;

(

c) the penalty imposed by subsection (1.1) (failure to pay tax);

(

d) any additional penalty imposed under subsection (1.2) (failure to pay tax by reason of neglect or carelessness).

Notice to transferee

117(3) Upon making an assessment under this section, the minister must serve a notice of assessment on the transferee that states

(

a) the particulars of the assessment, including

(

i) the transaction or series of transactions in respect of which the assessment is made, and

(ii) the tax, interest and penalties comprising the tax debt;

(

b) that the tax debt is payable within 30 days after the notice of assessment is served on the transferee; and

(

c) information about the transferee's right to appeal the assessment under

section 118.1.

Payment

117(4) The transferee must pay to the minister the amount of the tax debt owing as set out in the notice of assessment within 30 days after the notice of assessment is served on the transferee whether or not an appeal of the assessment is made.

(

b) the day that the tax became payable.

66(5) Subsection 117(7) is repealed.

67 Subsection 118.1(2) is amended by adding " The right to appeal is limited to the amounts assessed under clauses 117(2)(a) (tax required to be paid) and (d) (penalty for failure to pay tax by reason of neglect or carelessness). " at the end.

Section 119.2 is repealed.

PART 8

OTHER AMENDMENTS

THE CIVIL SERVICE SUPERANNUATION ACT

C.C.S.M. c. C120 amended

69(1) The Civil Service Superannuation Act is amended by this section.

69(2) The definition "employee" in subsection 1(1) is amended by adding the following after clause (b.1):

(b.2) any person who, on or after the coming into force of

section 59 of The Public Service Act , is or becomes an employee of the government under that section, and

Validation

69(3) All things done that would have been validly done had this

section come into force on February 26, 2022, are validated and deemed to have been lawfully done.

THE ELECTIONS ACT

C.C.S.M. c. E30 amended

70(1) The Elections Act is amended by this section.

70(2) The following is added after subsection 31(2.2):

Pension

31(2.3) The deputy chief electoral officer and the officers and employees referred to in subsection (2.2) are employees within the meaning of The Civil Service Superannuation Act .

Validation

70(3) All things done that would have been validly done had this

section come into force on February 26, 2022, are validated and deemed to have been lawfully done.

THE FINANCIAL ADMINISTRATION ACT

C.C.S.M. c. F55 amended

Section 31.1 of The Financial Administration Act is repealed.

THE MANITOBA PUBLIC INSURANCE CORPORATION ACT

C.C.S.M. c. P215 amended

72(1) The Manitoba Public Insurance Corporation Act is amended by this section.

72(2) Subsection 6(1) is amended by adding the following after clause (c.2):

(c.3) under the direction of the minister, to administer a government program which provides for rebates to purchasers of zero-emission vehicles of all or part of the purchase price;

Validation

72(3) All things done that would have been validly done had this

section come into force on April 2, 2024, are validated and deemed to have been lawfully done.

PART 9

SCHEDULES

Election Financing Amendment Act enacted

73 The Election Financing Amendment Act set out in

Schedule A is hereby enacted.

Environment Amendment Act enacted

74 The Environment Amendment Act set out in

Schedule B is hereby enacted.

Manitoba Hydro Amendment Act enacted

75 The Manitoba Hydro Amendment Act set out in

Schedule C is hereby enacted.

Labour Relations Amendment Act enacted

76 The Labour Relations Amendment Act set out in

Schedule D is hereby enacted.

Seniors' Advocate Act enacted

77 The Seniors' Advocate Act set out in

Schedule E is hereby enacted.

PART 10

COMING INTO FORCE

Coming into force

78(1) Except as otherwise provided in this section, this Act comes into force on the day it receives royal assent.

Part 1 — Fuel Tax

78(2)

Part 1 comes into force on January 1, 2025.

Part 2 — Income Tax

78(3) Sections 11 and 12 are deemed to have come into force on January 1, 2024.

78(4)

Section 13 comes into force on January 1, 2025, and applies to taxation years ending on or after that day.

78(5) The following provisions come into force on January 1, 2025:

(

a) sections 15 and 16;

(b) clause 17(1)(a).

78(6) Clauses 17(1)(

b) and (

c) are deemed to have come into force on January 1, 2024.

78(7) Subsection 17(2) comes into force on January 1, 2025.

78(8) Subsection 17(3) is deemed to have come into force on January 1, 2024.

78(9) The following provisions come into force on January 1, 2025:

(a) subsection 17(4);

(

b) sections 18 to 23;

(c) clause 24(1)(b);

(d) subsection 24(4).

78(10)

Section 25 comes into force on royal assent and applies to taxation years after 2023.

78(11)

Section 28 comes into force on January 1, 2025, and applies to taxation years ending on or after that day.

78(12) Subsections 31(1) to (3) come into force on January 1, 2025, and apply to taxation years ending on or after that day.

78(13) Subsection 31(4) is deemed to have come into force on January 1, 2024, and applies to taxation years ending on or after that day.

78(14) Clause 31(5)(

a) comes into force on a day to be fixed by proclamation.

78(15) Clause 31(5)(

b) and subsection 31(6) are deemed to have come into force on April 1, 2023.

78(16) Subclause 31(9)(b)(

i) comes into force on a day to be fixed by proclamation.

78(17) Subclause 31(9)(e)(

i) comes into force on January 1, 2025, and applies to taxation years ending on or after that day.

78(18) Subsection 31(10) comes into force on a day to be fixed by proclamation.

78(19) Sections 32 and 33 are deemed to have come into force on January 1, 2024.

78(20) Clause 35(

a) is deemed to have come into force on January 1, 2022.

78(21) Clause 35(

b) comes into force on January 1, 2025.

Part 4 — Property Tax and Insulation Assistance

78(22)

Section 38 is deemed to have come into force on January 1, 2024.

78(23) The following provisions come into force on January 1, 2025:

(

a) sections 39 and 40;

(

b) clause 41(a).

78(24) Clauses 41(

b) and (

c) are deemed to have come into force on January 1, 2024.

78(25) Sections 42 to 49 come into force on January 1, 2025.

Part 5 — Retail Sales Tax

78(26) Subsection 54(1) is deemed to have come into force on January 1, 2024.

78(27) The following provisions are deemed to have come into force on May 1, 2024, and apply in respect of reporting periods ending on or after that day:

(a) subsection 54(4);

(

b) sections 56 and 57.

Part 7 — Tax Administration and Miscellaneous Taxes

78(28) Sections 60 and 61 are deemed to have come into force on May 1, 2024, and apply in respect of reporting periods ending on or after that day.

78(29)

Section 62 comes into force on January 1, 2025.

78(30)

Section 63 is deemed to have come into force on May 1, 2024, and applies to any application for a bulk sales certificate made on or after that day.

78(31) Sections 66 and 67 come into force on the day this Act receives royal assent and apply in respect of any transfer tendered for registration on or after that day.

Part 8 — Other Amendments

78(32) Sections 69 and 70 are deemed to have come into force on February 26, 2022.

78(33)

Section 72 is deemed to have come into force on April 2, 2024.

Part 9 — Schedules

78(34) Schedules A to E come into force as provided in the coming into force

section at the end of each Schedule.

SCHEDULE A

THE ELECTION FINANCING AMENDMENT ACT

C.C.S.M. c. E27 amended

1 The Election Financing Act is amended by this Act.

2 Subsection 73(2) is amended in the description of E in the formula by striking out " 25% " wherever it occurs and substituting " 50% ".

3 Subsection 74(2) is amended in the formula by striking out " 25% " and substituting " 50% ".

Transitional

4 For the purpose of any by-election held between the day this

section comes into force and the first general election held after that day, The Election Financing Act is to be read without reference to the amendments made by sections 2 and 3.

Coming into force

5 Despite

section 117 of The Election Financing Act , this Act comes into force on the day it receives royal assent.

SCHEDULE B

THE ENVIRONMENT AMENDMENT ACT

C.C.S.M. c. E125 amended

1 The Environment Act is amended by this Act.

3(1) Subsection 15(1) is amended by adding " , or construct, alter, operate or set into operation, " after " proceed with ".

3(2) Subsection 15(2) is amended

(

b) by adding " , or construct, alter, operate or set into operation, " after " proceed with ".

4 The following is added after

section 24:

Administrative penalty

24.0.1(1) If the director is of the opinion that a person has failed to comply with an environmental protection order, the director may issue a notice in writing requiring the person to pay an administrative penalty.

Continuing failure to comply

24.0.1(2) A failure to comply with an environmental protection order that occurs or continues on more than one day constitutes a separate failure for each day on which it occurs or continues.

Other actions or orders not affected

24.0.1(3) For certainty,

(

a) the director or an environment officer may take any action under subsection 24(3);

(

b) the director or an environment officer may take, or cause to be taken, any emergency action under

section 24.1; and

(

c) the director may order costs to be paid under

section 24.2;

even if an administrative penalty has been issued to the person or in respect of the release of a pollutant.

Amount of penalty

24.0.2(1) Subject to subsection (2), the amount of the administrative penalty for each failure must not exceed the amount determined in accordance with the regulations.

Maximum amount

24.0.2(2) The maximum administrative penalty that may be imposed on an individual is $25,000 for each failure. The maximum penalty that may be imposed on a corporation for each failure is $125,000.

Notice

24.0.2(3) The notice of administrative penalty must set out the following information:

(

a) the name of the person required to pay the penalty;

(

b) the environmental protection order that the person failed to comply with;

(

c) the amount of the penalty determined in accordance with the regulations;

(

d) when and how the penalty must be paid;

(

e) a statement that the person may, within seven days after being given the notice, request that the director reconsider the decision to impose the administrative penalty on one or more of the grounds set out in subsection 24.0.3(2);

(

f) any other information prescribed by regulation.

Giving notice

24.0.2(4) The notice of administrative penalty must be given to the person required to pay the penalty.

Request for reconsideration

24.0.3(1) Within seven days after being given the notice of administrative penalty, the person required to pay the penalty may request that the director reconsider the decision.

How to make request

24.0.3(2) The person must make the request in writing and must set out one or more of the following grounds for reconsideration:

(

a) the finding of non-compliance under subsection 24.0.1(1) was incorrect;

(

b) the amount of the penalty was not determined in accordance with the regulations;

(

c) the amount of the penalty is not justified in the public interest.

Stay of requirement to pay

24.0.3(3) If the person requests a reconsideration, the requirement to pay the penalty is stayed until the director gives the person a copy of the decision under subsection (6).

Decision by the director

24.0.3(4) After giving the person an opportunity to be heard (which need not be oral), the director must

(

a) confirm the administrative penalty;

(

b) subject to subsection (5), revoke the administrative penalty; or

(

c) vary the amount of the penalty if the director believes that it was not determined in accordance with the regulations or is not justified in the public interest.

Revocation where new evidence is available

24.0.3(5) The director may revoke the administrative penalty in respect of an environmental protection order only if satisfied that new evidence has become available or has been discovered that

(

a) is substantial or material to the decision to impose the administrative penalty; and

(

b) did not exist at the time the decision to impose the administrative penalty was made under subsection 24.0.1(1) or did exist at that time but was not discovered and could not through the exercise of reasonable diligence have been discovered.

Notice of decision

24.0.3(6) A copy of the director's decision must be given to the person who requested the reconsideration.

Payment

24.0.4(1) Subject to the outcome of a reconsideration under

section 24.0.3 or an appeal of the director's decision under

section 27, a person required to pay an administrative penalty must pay it within 30 days after the date on which the notice of the penalty is given under subsection 24.0.2(4).

Debt due to government

24.0.4(2) The amount of the penalty is a debt due to the government if it is not paid

(

a) within 30 days after notice of the penalty is given; or

(

b) if the penalty is reconsidered or appealed, within 30 days after the decision is made on the reconsideration or appeal.

Certificate registered in court

24.0.4(3) The director may certify a debt referred to in subsection (2) or any part of the debt that has not been paid. The certificate may be registered in the Court of King's Bench and, once registered, may be enforced as if it were a judgment of the court.

No offence to be charged if penalty paid

24.0.5 A person who pays an administrative penalty in respect of a failure to comply with an environmental protection order must not be charged with an offence respecting that failure unless the failure continues after the penalty is paid.

Public disclosure of administrative penalties

24.0.6 The director must issue public reports disclosing details of administrative penalties issued under this Act in accordance with the regulations.

5 The following is added after clause 41(1)(x):

(x.1) respecting the determination of amounts of administrative penalties, which may vary according to the nature or frequency of the failure to comply and whether the person who fails to comply is an individual or a corporation;

(x.2) prescribing information to be included in the notice of administrative penalty;

(x.3) prescribing the form, manner and timing of the public disclosure under

section 24.0.6;

(x.4) respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable for the administration of the system of administrative penalties;

Coming into force

6 This Act comes into force on a day to be fixed by proclamation.

SCHEDULE C

THE MANITOBA HYDRO AMENDMENT ACT

C.C.S.M. c. H190 amended

1 The Manitoba Hydro Act is amended by this Act.

2 Clause 15.2(2)(

c) is amended by striking out " this subsection " and substituting " under clause (

a) or (b) ".

3 Subsection 16(6) is replaced with the following:

Public review considerations

16(6) As part of its review of a matter referred to the regulator under this section, the regulator must consider and provide advice to the Lieutenant Governor in Council about the potential impact of the proposed facility or contract on rates for power.

4 Subsection 38(1) is amended by striking out " clause 16(c) " and substituting " clause 16(1)(c) ".

5(1) Subsection 39(1) is amended

(

a) by repealing the definition "debt-to-capitalization ratio"; and

(

b) by replacing the definition "revenue requirement" with the following:

"revenue requirement" , in relation to a rate period, means the amount of rate revenue required in each fiscal year within the rate period to pay the reasonable costs forecast by the corporation for that fiscal year, including

(

a) the corporation's operating, maintenance and administrative expenses;

(

b) amounts in respect of capital expenditures;

(

c) debt service costs; and

(

d) power purchases, taxes, fees and other amounts required to be paid out of the corporation's revenue. (« besoin en revenus »)

5(2) Clause (

a) of Rule 2 in subsection 39(5) is amended by striking out " and any related regulations made under

section 39.6 ".

6 Subsection 39.1(1) is amended

(

a) by adding " and " at the end of clause (

b) and repealing clause (c); and

(

b) in clause (d), by striking out " clauses (

a) to (c) " and substituting " clauses (

a) and (b) ".

7(1) Subsection 39.2(1) is amended by striking out everything after " must not exceed " and substituting " 4%. ".

7(2) Clause 39.2(2)(

a) and subsection 39.2(3) are repealed.

7(3) Subsection 39.2(4) is amended by striking out the second sentence.

8 Clauses 39.6(

a) to (

d) are repealed.

Coming into force

9 This Act comes into force on a day to be fixed by proclamation.

SCHEDULE D

THE LABOUR RELATIONS AMENDMENT ACT

C.C.S.M. c. L10 amended

1 The Labour Relations Act is amended by this Act.

2 The following is added as subsections 39(4) and (5):

Interim certification

39(4) If a union has applied for certification and the board is satisfied that any dispute about the composition of the proposed unit cannot affect the union's right to certification, the board may certify the union as the bargaining agent for the unit on an interim basis pending its determination of the composition of the unit. Either party may then give notice to commence collective bargaining under

section 60. Once the board determines the composition of the unit, it shall issue a final certificate to the union certifying it as the bargaining agent for the employees in the unit.

Time not to run until final certificate

39(5) Where the board certifies a union on an interim basis under subsection (4), the time period referred to in subsection 35(1) does not begin to run until the date of final certification.

3 Subsection 40(1) is amended by replacing clauses (

a) and (

b) with the following:

(

a) more than 50% of the employees in the unit wished to have the union represent them as their bargaining agent, the board shall certify the union as the bargaining agent for employees in the unit;

(

b) at least 40% but 50% or fewer of the employees in the unit wished to have the union represent them as their bargaining agent, the board shall conduct a vote by secret ballot of the employees in the unit in accordance with

section 48;

(

c) fewer than 40% of the employees in the unit wished to have the union represent them as their bargaining agent, the board shall dismiss the application.

4 The following is added after subsection 89(2):

Essential services must be addressed

89(3) A union shall not declare or authorize a strike of employees, an employer shall not declare or cause a lockout of the employees, and employees in a unit shall not strike, unless

(

a) the bargaining agent for the employees and the employer have entered into an agreement referred to in subsection 94.3(2) and a copy of the agreement has been filed with the board in accordance with subsection 94.3(4); or

(

b) if an agreement has not been entered into, the board has made a determination on an application made by either party under subsection 94.3(6).

5 The following is added after

section 93:

Notice of lockout re essential services

93.1(1) An employer who provides essential services shall not declare or cause a lockout of employees of the employer unless

(

a) the employer has served the bargaining agent representing the employees written notice of the date that the employer intends to commence the lockout; and

(

b) at least three days have elapsed after the date the written notice was served.

Notice of strike re essential services

93.1(2) A union which is the bargaining agent for a unit that provides essential services shall not declare or authorize a strike unless

(

a) the union has served the employer written notice of the date that the unit intends to commence the strike; and

(

b) at least three days have elapsed after the date the written notice was served.

New notice required

93.1(3) The notice given under subsection (1) or (2) expires on the intended day. If the lockout or strike does not commence on the day the notice expires, a new notice must be given in respect of a lockout or strike that is intended to commence on another day.

Meaning of "essential services"

93.1(4) In this section, an employer and the employees in a unit are considered to provide essential services if the employer and the bargaining agent for the unit are party to an agreement entered into, or an order made under,

section 94.3 (essential services) that requires one or more of the employees in the unit to continue to supply services, operate facilities or produce goods in the event of a lockout or strike.

6 The following is added as sections 94.1 to 94.6 as part of

Part V:

REPLACEMENT WORKERS

Use of replacement workers prohibited

94.1(1) During a lockout or legal strike, the employer or a person acting on behalf of an employer shall not use the services of a person who is hired or engaged after the date on which notice to commence collective bargaining is given to perform

(

a) the work of an employee in the unit that is locked out or on strike; or

(

b) the work normally performed by a person who is performing the work of an employee in the unit that is locked out or on strike.

Use of others prohibited

94.1(2) During a lockout or legal strike, the employer or a person acting on behalf of the employer shall not use the services of the following persons to perform the work described in clause (1)(

a) or (b):

(

a) a person who ordinarily works at another workplace of the employer, other than a person who performs management functions primarily or who is employed in a confidential capacity in matters relating to labour relations;

(

b) a person who is transferred to the employer's workplace where the lockout or legal strike is occurring if the person was transferred after the date on which notice to commence collective bargaining is given;

(

c) a person who is employed, engaged or supplied to the employer by another person;

(

d) a person who is an employee at the employer's workplace where the lockout or legal strike is occurring, and who is in a unit that is not locked out or on legal strike.

Exception — continuing services

94.1(3) If, before the day on which notice to commence collective bargaining is given, the employer or a person acting on behalf of the employer was using the services of a person to perform work and that work was the same or substantially similar to the work of an employee in the unit that is locked out or on legal strike, they may continue to use those services throughout a lockout or legal strike involving the unit, so long as they do so in the same manner, to the same extent and in the same circumstances as they did before the notice was given.

Application

94.1(4) This

section applies to work performed by a person whether the person is paid or unpaid for performing the work.

Use of prohibited replacement workers

94.1(5) Every employer and every person acting on behalf of an employer who fails to comply with subsection (1), (2) or (3) commits an unfair labour practice.

Exception — threat, destruction or damage

94.2(1) An employer or a person acting on behalf of an employer who uses the services of a person referred to in subsection 94.1(1), (2) or (3) to perform work does not contravene any of those provisions if

(

a) the services are used solely in order to deal with a situation that presents or could reasonably be expected to present

(

i) a threat to the life, health or safety of any person,

(ii) a threat of destruction of or serious damage to the employer's property or premises, or

(iii) a threat of serious environmental damage; and

(

b) the use of the services is necessary in order to deal with the situation because the employer is unable to do so by any other means.

Limitation on exception

94.2(2) For certainty, the employer or a person acting on behalf of the employer may rely on subsection (1) only for the purposes referred to in clause (1)(

a) and not for the purpose of continuing the supply of services, operation of facilities or production of goods in a manner contrary to subsection 94.1(1), (2) or (3).

ESSENTIAL SERVICES

Maintenance of essential services

94.3(1) During a lockout or legal strike, the employer, the bargaining agent for the unit of employees and the employees in the unit must continue the supply of services, operation of facilities or production of goods to the extent necessary to

(

a) prevent a threat to the health, safety or welfare of residents of Manitoba;

(

b) maintain the administration of justice; or

(

c) prevent a threat of serious environmental damage.

Essential services agreement

94.3(2) The parties to a collective agreement must, no later than 90 days before the expiry of the term of the collective agreement, enter into an agreement that sets out

(

a) the supply of services, operation of facilities or production of goods that they consider necessary to continue in the event of a lockout or legal strike; and

(

b) the manner and extent to which the employer, the bargaining agent and the employees in the unit must continue the supply, operation and production, including the number of those employees that, in the opinion of the employer and the bargaining agent, would be required for that purpose.

If no maintenance of activities required

94.3(3) If the employer and the bargaining agent conclude that it is not necessary to continue any supply of services, operation of facilities or production of goods in order to comply with subsection (1), the employer and the bargaining agent must set out their conclusion in the agreement referred to in subsection (2).

Filing with board

94.3(4) Immediately after entering into the agreement, the employer and the bargaining agent must file a copy of the agreement with the board. When the agreement is filed, it has the same effect as an order of the board.

Filing with minister on request

94.3(5) The minister may request an employer or a bargaining agent to provide the minister a copy of an agreement they have filed with the board. A party who receives such a request must provide the minister a copy of their agreement as soon as reasonably practicable, in the form and manner specified by the minister.

If no agreement entered into

94.3(6) If the employer and the bargaining agent do not enter into an agreement within the period referred to in subsection (2), the board must, on application made by either of them, determine any question with respect to the application of subsection (1).

Minister may refer

94.3(7) The minister may refer to the board any question with respect to whether an agreement entered into by the employer and the bargaining agent is sufficient to ensure that subsection (1) is complied with.

Board order

94.3(8) If, in determining an application made under subsection (6) or a referral made under subsection (7), the board is of the opinion that a lockout or legal strike could result in a failure to comply with subsection (1), the board may, by order,

(

a) designate the supply of services, the operation of facilities and the production of goods that it considers necessary to ensure compliance with subsection (1);

(

b) specify the manner and extent to which the employer, the bargaining agent and the employees in the unit must continue the supply of those services, the operation of those facilities and the production of those goods; and

(

c) impose any measure that it considers appropriate for carrying out the requirements of this section.

Time limit

94.3(9) The board must determine an application made under subsection (6) or a referral made under subsection (7), make any order under subsection (8) and send a copy of its decision and any order to the parties no later than 30 days after the day on which it received the application or referral.

Late order or decision not invalid

94.3(10) Failure of the board to comply with the time limit in subsection (9) does not affect the jurisdiction of the board to continue with and determine the application or referral, and any decision or order made by the board after the time limit is not for that reason invalid.

Filing of agreement before decision

94.3(11) An employer and the bargaining agent may enter into an agreement referred to in subsection (2) and file it in accordance with subsection (4) at any time before the board has determined an application made under subsection (6). If the employer and the bargaining agent do so, at the time of the filing of the agreement, the board ceases to be seized of the application.

Review of order

94.3(12) On application by the employer or the bargaining agent, or on referral by the minister, during a lockout or legal strike, the board may, if in the board's opinion the circumstances warrant, review and confirm, amend or cancel an agreement entered into, or a determination or order made, under this

section and make any order that it considers appropriate in the circumstances.

Return to work

94.4(1) An employer or employee affected by an order made under

section 94.3 must comply with the order.

Application

94.4(2) If an order is made under

section 94.3, and despite the collective agreement between the employer and the bargaining agent having expired or been terminated, the collective agreement continues while the order is in effect, except to the extent that the agreement is amended by the board to implement the order.

Compliance

94.4(3) An employer, union or other person shall not impede or prevent or attempt to impede or prevent an employee who is required to work in accordance with an order made under

section 94.3 from complying with the order.

Failure to comply with order

94.4(4) Every employer, union or other person who fails to comply with subsection (1) or (3) commits an unfair labour practice.

Substantial interference with collective bargaining

94.5(1) An employer or a bargaining agent affected by an order made under

section 94.3 may apply to the board for a finding that the order substantially interferes with meaningful collective bargaining.

Order

94.5(2) If the board finds that the manner and extent to which the employer or the employees in the unit must continue the supply of services, the operation of facilities or the production of goods, as ordered, has the effect of substantially interfering with meaningful collective bargaining, the board may order that all matters remaining in dispute between the parties be settled.

Application

94.5(3) If the board makes an order under subsection (2),

(

a) clauses 87.3(1)(

a) to (

c) apply the day after the order is made; and

(

b) subsections 87.3(2) to (7) apply, with necessary changes, for the purpose of settling the matters in dispute.

Exclusion

94.6 Sections 94.3 to 94.5 do not apply to employees in a unit who are prohibited from striking and to the employer and bargaining agent of those employees.

7 The following is added after clause 142(5)(o):

(o.1) an employer is using the services of a person described in subsections 94.1(1) to (3) to perform

(

i) the work of an employee in a unit that is locked out or on legal strike, or

(ii) the work normally performed by a person who is performing the work of an employee in the unit that is locked out or on legal strike; or

Consequential repeals

8(1) The following Acts are repealed:

(

a) The Essential Services Act (Government and Child and Family Services) , S.M. 1996, c. 23;

(

b) The Essential Services Act (Health Care) , S.M. 2011, c. 22.

Transitional

8(2) Despite the repeal of

an Act listed in subsection (1), an essential services agreement entered into under either Act continues in force in accordance with its terms, and if a party to such an agreement files it with the board before the agreement expires, it is considered to be an agreement filed with the board under subsection 94.3(4) of The Labour Relations Act , as enacted by

section 6 of this Act.

Coming into force

9 This Act comes into force on the day it receives royal assent.

SCHEDULE E

THE SENIORS' ADVOCATE ACT

TABLE OF CONTENTS

Section

PART 1

DEFINITIONS

Definitions

PART 2 OFFICE OF THE SENIORS' ADVOCATE

2 Appointment

3 Officer of the Assembly

4 Term of office

5 Remuneration

6 Civil Service Superannuation Act applies

7 Resignation, suspension or removal

8 Appointment of deputy

9 Oath of office

PART 3 RESPONSIBILITIES AND POWERS

10 Responsibilities and powers

11 Right to information

12 Access to places

13 Confidentiality and privacy

14 Limits on disclosure

PART 4 SERVICE PLAN AND ANNUAL REPORT

15 Service plan

16 Annual report

PART 5 GENERAL PROVISIONS

17 Protection from liability

18 Protection for persons giving information

19 Offence and penalty

20 Regulations

21 Rules of the Assembly

PART 6 CONSEQUENTIAL AMENDMENTS, C.C.S.M. REFERENCE AND COMING INTO FORCE

22-28 Consequential amendments

29 C.C.S.M. reference

30 Coming into force

THE SENIORS' ADVOCATE ACT

PART 1

DEFINITIONS

Definitions

1 The following

definitions apply in this Act.

"fiscal year" means the period beginning on April 1 of one year and ending on March 31 of the following year. (« exercice »)

"health authority" has the same meaning as in The Health System Governance and Accountability Act . (« office de la santé »)

"local authority" means

(

a) a municipality;

(

b) an incorporated community established or continued under The Northern Affairs Act ; and

(

c) a local government district. (« autorité locale »)

"personal health information" has the same meaning as in The Personal Health Information Act . (« renseignements médicaux personnels »)

"personal information" has the same meaning as in The Freedom of Information and Protection of Privacy Act . (« renseignements personnels »)

"prescribed" means prescribed by regulation under this Act. (Version anglaise seulement)

"senior" means a resident of Manitoba aged 65 years or older. (« aîné »)

"Seniors' Advocate" means the Seniors' Advocate appointed under

section 2. (« protecteur des aînés »)

"seniors' services" means programs, services or systems of support that relate to health care, personal care, housing, transportation, community living or personal finances and that are used by or associated with seniors. (« services aux aînés »)

"service provider" means

(

a) a public sector entity that delivers seniors' services, including the government, a government agency, a health authority and a local authority; and

(

b) a person or entity that receives public sector funding to deliver seniors' services. (« fournisseur de services »)

PART 2

OFFICE OF THE SENIORS' ADVOCATE

APPOINTMENT

Appointment of Seniors' Advocate

2(1) A person is to be appointed as the Seniors' Advocate by resolution of the Assembly.

Committee recommendation required

2(2) A person may be appointed as the Seniors' Advocate only if the appointment has been recommended by the Standing Committee of the Assembly on Legislative Affairs.

Appointment process

2(3) If at any time the office of the Seniors' Advocate

(

a) will become vacant within six months because the term of office is scheduled to expire or the Seniors' Advocate has resigned; or

(

b) has become vacant for any other reason;

the President of the Executive Council must, within one month after that time, convene a meeting of the Standing Committee on Legislative Affairs and the Standing Committee must, within six months after that time, consider candidates for the office and make a recommendation to the Assembly.

Officer of the Assembly

3(1) The Seniors' Advocate is an officer of the Assembly.

No other public office

3(2) The Seniors' Advocate must not hold any other public office or engage in any partisan political activity.

Term of office

4(1) The Seniors' Advocate is to hold office for a term of five years.

Re-appointment

4(2) The Seniors' Advocate may be re-appointed for a second term of five years but must not hold office for more than two five-year terms.

Remuneration

5(1) Subject to this section, the salary and benefits of the Seniors' Advocate are to be determined by the Legislative Assembly Management Commission.

No reduction of salary

5(2) The Seniors' Advocate's salary must not be reduced except by a resolution of the Assembly carried by a vote of 2/3 of the members voting in the Assembly.

Expenses

5(3) The Seniors' Advocate must be reimbursed for reasonable travelling and out-of-pocket expenses incurred in carrying out their responsibilities.

Civil Service Superannuation Act applies

6(1) The Seniors' Advocate and any person employed under the Seniors' Advocate are employees within the meaning of The Civil Service Superannuation Act .

Employees

6(2) A person employed under the Seniors' Advocate must be appointed under

section 58 of The Public Service Act .

RESIGNATION, SUSPENSION OR REMOVAL

Resignation

7(1) The Seniors' Advocate may resign at any time by giving written notice to the Speaker of the Assembly or, if the Speaker is absent or there is no Speaker, to the Clerk of the Assembly.

Suspension or removal

7(2) The Seniors' Advocate may be suspended or removed from office by a resolution of the Assembly carried by a vote of 2/3 of the members voting in the Assembly.

Suspension if Assembly not sitting

7(3) If the Assembly is not sitting, the Speaker may, with the prior approval of the Legislative Assembly Management Commission, suspend the Seniors' Advocate for cause.

Length of suspension

7(4) A suspension under subsection (3) ends not later than 30 sitting days of the Assembly after the suspension came into effect.

APPOINTMENT OF DEPUTY

Deputy Seniors' Advocate

8(1) On the recommendation of the Seniors' Advocate and with the prior approval of the Legislative Assembly Management Commission, a Deputy Seniors' Advocate may be appointed under

section 58 of The Public Service Act .

Powers and responsibilities

8(2) If the Seniors' Advocate is absent or unable to act or if the office is vacant, the Deputy Seniors' Advocate has the powers and responsibilities of the Seniors' Advocate.

Salary in certain cases

8(3) If the Deputy Seniors' Advocate has assumed the Seniors' Advocate's responsibilities for an extended period, the Legislative Assembly Management Commission may, by resolution, direct that the Deputy Seniors' Advocate be paid a salary within the same range as the Seniors' Advocate's salary.

No other public office

8(4) The Deputy Seniors' Advocate must not hold any other public office or engage in any partisan political activity.

OATH OF OFFICE

Oath of office

9(1) Before beginning to carry out responsibilities or exercise powers under this Act, the Seniors' Advocate must take an oath before the Speaker or the Clerk of the Assembly to faithfully and impartially carry out the responsibilities of office and not to disclose any information received under this Act except as provided in this Act.

Oath of staff

9(2) Each person employed under the Seniors' Advocate must, before beginning to carry out their responsibilities, take an oath before the Seniors' Advocate not to disclose any information received under this Act except as provided in this Act.

PART 3

RESPONSIBILITIES AND POWERS

Responsibilities

10(1) The Seniors' Advocate has the following responsibilities:

(

a) to identify, review and analyse systemic problems or concerns that the Seniors' Advocate believes to be important to the lives of seniors;

(

b) to collaborate with service providers, seniors' organizations and others for the purpose of addressing systemic problems or concerns faced by seniors and improving the availability, effectiveness and responsiveness of seniors' services;

(

c) to promote awareness of the availability of seniors' services;

(

d) to make recommendations to service providers to improve the availability, effectiveness and responsiveness of seniors' services;

(

e) to make recommendations to the government to further the well-being, quality of life and independence of seniors.

Actions

10(2) The Seniors' Advocate may carry out their responsibilities under subsection (1) by

(

a) gathering information and conducting research, including conducting interviews and surveys about seniors' services;

(

b) consulting with service providers, seniors' organizations and the public;

(

c) advising the minister responsible for the provision of a seniors' service about any matter relating to the service that the Seniors' Advocate considers appropriate;

(

d) preparing reports relating to matters within their responsibilities under subsection (1), including reports that make recommendations under clauses (1)(

d) and (e); and

(

e) reporting to the public on any matter arising from the carrying out of the responsibilities of the Seniors' Advocate under this Act.

Particular regard

10(3) In carrying out their responsibilities under this Act, the Seniors' Advocate must have particular regard to

(

a) the systemic problems or concerns facing seniors who belong to communities or groups that experience racism or discrimination; and

(

b) the ways in which initiatives in respect of the provision of seniors' services can advance reconciliation between Indigenous and non-Indigenous peoples.

Referral of individual matters

10(4) If the Seniors' Advocate becomes aware of a matter that, in the opinion of the Seniors' Advocate, should be the subject of an individual complaint, inquiry or investigation, the Seniors' Advocate may, with the consent of the individual concerned, refer the matter directly to an appropriate person or body having jurisdiction over the matter for further action.

Individual matters indicative of systemic problems or concerns

10(5) The Seniors' Advocate must consider whether individual matters referred for complaint, inquiry or investigation are indicative of systemic problems or concerns and, if so, must take the appropriate actions under subsection (2) to deal with them.

Information may be requested

11(1) The Seniors' Advocate may, in writing, request a service provider or other person to provide information — other than personal information or personal health information — necessary to enable the Seniors' Advocate to carry out their responsibilities under this Act.

Duty to provide information

11(2) The Seniors' Advocate may, in writing, require the government, a government agency, a health authority, a local authority or any other prescribed service provider to provide information — other than personal information or personal health information — necessary to enable the Seniors' Advocate to carry out their responsibilities under this Act. The service provider must, if it has custody or control of the information, provide the information within the time limit specified by the Seniors' Advocate.

Privileged information excluded

11(3) For the purpose of this section, the Seniors' Advocate must not require information that is subject to a legal privilege, including solicitor-client privilege, the privilege respecting Cabinet confidences and the privilege in

section 9 of The Manitoba Evidence Act (hospital, standards and critical incident review committees).

Access requested

12(1) For the purpose of carrying out their responsibilities under this Act, the Seniors' Advocate may, with the consent of the owner or person in charge, access a place where seniors' services are provided.

Access required

12(2) The Seniors' Advocate may require the government, a government agency, a health authority, a local authority or any other prescribed service provider to provide access to a place (other than a private residence) where seniors' services are provided, and the owner or person in charge of the place must provide access at a time when it is reasonable to do so.

Confidentiality of information

13 The Seniors' Advocate and each person employed under the Seniors' Advocate

(

a) must maintain confidentiality about all matters that come to their knowledge in the course of their work under this Act; and

(

b) must not disclose information to any person except as required to carry out responsibilities and exercise powers under this Act.

Limits on disclosure

14 The Seniors' Advocate and each person employed under the Seniors' Advocate must ensure that any disclosure of personal information, personal health information or potentially identifying information is

(

a) necessary to accomplish the purpose for which the disclosure is made; and

(

b) limited to the minimum amount of information necessary to accomplish the purpose for which the disclosure is made.

PART 4

SERVICE PLAN AND ANNUAL REPORT

SERVICE PLAN

Service plan

15(1) For the fiscal year beginning after the coming into force of this Act and for each fiscal year afterwards, the Seniors' Advocate must prepare a service plan that describes the goals of the Seniors' Advocate for the year and sets out specific objectives and performance measures.

Plan submitted to Speaker

15(2) The Seniors' Advocate must submit the service plan to the Speaker of the Assembly not later than November 30 of the year before the fiscal year to which the service plan relates.

Tabling plan in Assembly

15(3) The Speaker must table a copy of the service plan in the Assembly on any of the first 15 days on which the Assembly is sitting after the Speaker receives it.

ANNUAL REPORT

Annual report to Assembly

16(1) For each fiscal year, the Seniors' Advocate must prepare and submit to the Speaker of the Assembly an annual report on the carrying out of responsibilities and the exercise of powers under this Act.

Contents

16(2) The annual report must include

(

a) information on the work of the Seniors' Advocate during the year;

(

b) a

summary of the individual matters that the Seniors' Advocate referred to appropriate persons or bodies for complaint, inquiry or investigation during the year, and how those matters served to guide the Seniors' Advocate in identifying problems or concerns that are important to the lives of seniors;

(

c) a

summary of recommendations made to service providers during the year; and

(

d) information as to whether the goals and the specific objectives and performance measures of the Seniors' Advocate set out in the service plan prepared for the year have been met.

Comparison of actual and expected results required

16(3) In relation to clause (2)(d), the report must compare actual results for the fiscal year with the expected results identified in the service plan for the Seniors' Advocate for the fiscal year.

Compliance information may be included

16(4) The annual report may include information as to the level of compliance with previous recommendations the Seniors' Advocate has made.

Submitting annual report to Speaker

16(5) The Seniors' Advocate must submit the annual report to the Speaker of the Assembly not later than November 30 of each year.

Tabling report in Assembly

16(6) The Speaker must table a copy of the annual report in the Assembly on any of the first 15 days on which the Assembly is sitting after the Speaker receives the report.

Referral to Standing Committee

16(7) The annual report stands referred to the Standing Committee of the Assembly on Legislative Affairs. The Standing Committee must begin considering the report within 60 days after it is tabled in the Assembly.

PART 5

GENERAL PROVISIONS

Protection from liability

17 No action or proceeding may be brought against the Seniors' Advocate, or any person employed under the Seniors' Advocate, for anything done, or omitted to be done, in good faith, in the performance or intended performance of a responsibility or the exercise or intended exercise of a power under this Act.

Protection for persons giving information

18(1) No action or proceeding may be brought against a person by reason only of having complied with a request or requirement of the Seniors' Advocate to provide information or access under this Act.

Defence under other enactments

18(2) No person is guilty of an offence under another enactment by reason only of having complied with a request or requirement of the Seniors' Advocate to provide information or access under this Act.

No retaliatory action against persons giving information

18(3) A person must not take adverse employment action against, or withhold services from, or otherwise discriminate against another person because the other person has complied with a request or requirement of the Seniors' Advocate to provide information or access under this Act.

Offence and penalty

19 A person who fails to comply with subsection 18(3) (no retaliatory action) is guilty of an offence and is liable on conviction to a fine of not more than $10,000, or to imprisonment for a term of not more than three months, or both.

Regulations

20 The Lieutenant Governor in Council may make regulations prescribing service providers for the purpose of subsections 11(2) and 12(2), including by name, by class or by a description of the seniors' service delivered by the service providers.

Rules of the Assembly

21(1) The Assembly may make general rules for the guidance of the Seniors' Advocate in carrying out their responsibilities and exercising their powers under this Act.

Procedure of Seniors' Advocate

21(2) Subject to this Act and any rules made under subsection (1), the Seniors' Advocate may determine their procedure.

PART 6

CONSEQUENTIAL AMENDMENTS, C.C.S.M. REFERENCE AND COMING INTO FORCE

CONSEQUENTIAL AMENDMENTS

C.C.S.M. c. A132 amended

Section 11 of The Archives and Recordkeeping Act is amended by adding " , the Seniors' Advocate " after " the Advocate for Children and Youth ".

C.C.S.M. c. F157 amended

23 Subsection 1(1) of The Francophone Community Enhancement and Support Act is amended in the definition "independent officer" 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) the Seniors' Advocate.

C.C.S.M. c. F175 amended

24 Subsection 1(1) of The Freedom of Information and Protection of Privacy Act is amended in the definition "officer of the Legislative Assembly" by adding " the Seniors' Advocate, " after " the Advocate for Children and Youth, ".

C.C.S.M. c. L114 amended

25(1) The Legislative Assembly Management Commission Act is amended by this section.

25(2) Subsection 6(1) is amended

(

a) in clause (b), by adding " the Seniors' Advocate, " after "The Lobbyists Registration Act , "; and

(

b) in clause (b.1), by striking out " and " at the end of subclause (vii), adding " and " at the end of subclause (viii) and adding the following after subclause (viii):

(ix) the Seniors' Advocate under The Seniors' Advocate Act ;

25(3) Subsection 9(1) is amended by adding " , the Seniors' Advocate " after " the Advocate for Children and Youth ".

C.C.S.M. c. L120 amended

Section 1 of The Legislative Library Act is amended in the definition "officer of the Legislative Assembly" by adding " the Seniors' Advocate, " after " the Advocate for Children and Youth, ".

C.C.S.M. c. P217 amended

Section 2 of The Public Interest Disclosure (Whistleblower Protection) Act is amended in the definition "office" by striking out " and " at the end of clause (c.1), adding " and " at the end of clause (

d) and adding the following after clause (d):

(

e) the office of the Seniors' Advocate.

C.C.S.M. c. P271 amended

28 Subsection 58(1) of The Public Service Act is amended by adding the following after clause (f):

(

g) the Seniors' Advocate.

C.C.S.M. REFERENCE AND COMING INTO FORCE

C.C.S.M. reference

29 This Act may be referred to as

chapter S86 of the Continuing Consolidation of the Statutes of Manitoba .

Coming into force

30 This Act comes into force on a day to be fixed by proclamation.

Explanatory Note

This Bill implements measures announced in the 2024 Manitoba Budget and makes various other amendments to tax and financial legislation.

Amendments to tax statutes

The changes to tax statutes include the following:

Fuel Tax (Part 1)

repealing the provisions that provided for a fuel tax holiday [s. 2 to 4, 6 and 9]

allowing the existing tax rates for fuel to be varied by regulation in the future [s. 2, 5, 8 and 9]

clarifying and updating a reference [s. 7]

Income Tax (Part 2)

establishing the rental housing construction incentive [s. 11 and 32]

consistent with the federal Act, applying a recovery tax to a trust ceasing to be a qualified disability trust [s. 12]

reducing the basic personal amount claimable by an individual whose income exceeds $200,000 (to nil when their income reaches $400,000) [s. 13]

repealing outdated provisions [s. 14, 25(2), 30 and 34]

eliminating the education property tax credit and establishing the homeowners affordability tax credit [s. 15(a), 17(1) and 18]

eliminating the school tax credit [s. 15(

b) and 19]

eliminating the renters tax credit and establishing the renters affordability tax credit [s. 15(

c) and 23]

replacing or repealing outdated references [s. 16, 17(2) and (4), 20(1), 21(2), 22, 24(1) and (4), 27 and 29]

clarifying the calculation of school taxes that apply to mobile homes [s. 17(1) and (3)]

simplifying and clarifying existing provisions [s. 20(2) and 24(2) and (3)]

increasing the maximum school tax reduction from $350 to $1,500 [s. 21(1)]

requiring individuals applying for the primary caregiver tax credit to register on or before April 30 of the year following the year for which the credit is claimed [s. 25(1)]

increasing the maximum fertility tax credit from $8,000 to $16,000 for each year and expanding the expenses that may be claimed with respect to the credit [s. 26]

eliminating the data processing investment tax credits [s. 28]

modifying the interactive digital media tax credit by

limiting claims for the credit in a taxation year to those expenses incurred in the taxation year [s. 31(1) to (3)]

eliminating the requirement that a person claim the credit on or before their filing due date for the taxation year [s. 31(4)]

eliminating the need for a certificate of eligibility in circumstances to be set out in the regulations [s. 31(5), (7), (9) and (10)]

clarifying the calculation of labour expenses [s. 31(5) and (6)]

clarifying that a person may file an application for a tax credit certificate with respect to more than one eligible project [s. 31(8) and (9)]

clarifying eligibility for the mineral exploration tax credit [s. 33]

making consequential repeals of two regulations [s. 35]

Oil and Gas Production Tax (Part 3)

extending the period that an operator is required to keep and maintain records from four years to six years [s. 36]

Property Tax and Insulation Assistance (Part 4)

eliminating for 2024 the $2 minimum for determining eligibility for a general school tax rebate for the rebate to be paid [s. 38]

eliminating the general school tax rebate for taxation years after 2024 and repealing the General School Tax Rebate Regulation [s. 39 and 48]

continuing the 50% reduction of school taxes for farm property for taxation years after 2024 [s. 40]

replacing an outdated reference [s. 41(a)]

clarifying the calculation of the school tax assistance that is available to pensioner tenants [s. 41(

b) and (c)]

clarifying that the farmland school tax rebate under

Part III.1 is limited to 40% of school tax imposed, or $2,500 for a related group of taxpayers, whichever is less [s. 42, 43 and 45]

repealing provisions that are no longer required [s. 44 and 48]

clarifying the reduction that may apply with respect to the farmland school tax rebate [s. 46 and 47]

Retail Sales Tax (Part 5)

clarifying that interior window coverings installed in or attached to buildings are not part of real property and remain tangible personal property [s. 51 and 53(2)]

replacing outdated references [s. 52, 53(1), 54(2) and 55(1) and (2)]

increasing the exemption from the registration and collection requirements of the Act from $10,000 of retail sales in a year to $30,000 [s. 54(1)]

eliminating the requirement for resellers of electricity for electric vehicle charging to collect and remit tax [s. 54(3)]

eliminating commissions for collecting and remitting tax [s. 54(4) and 56]

eliminating the prohibition on sales tax refunds when vehicles or aircraft are purchased in Manitoba and then sold to an out-of-province buyer within six months [s. 55(3)]

making the method used to calculate a sales tax refund consistent by calculating the refund based on the greater of the purchase price and the appraised value of a vehicle [s. 55(4)]

making a consequential amendment to The Legislative Assembly Act [s. 57]

Succession Duty (Part 6)

repealing The Succession Duty Act , which applied to the estates of individuals who died after December 31, 1971, and before October 11, 1977, and the regulation made under that Act [s. 58]

Tax Administration and Miscellaneous Taxes (Part 7)

eliminating the payment of commissions to persons for collecting and remitting tax [s. 60 and 61]

requiring the director to issue a notice of assessment at the completion of an audit [s. 62]

eliminating fees for applications for bulk sales certificates [s. 63]

clarifying a term used in the French version [s. 64]

eliminating advance rulings and fees for advance rulings [s. 65 and 68]

enabling the minister to impose a penalty if land transfer tax is not paid when due [s. 66 and 67]

Other Amendments

The changes to implement other budget measures include the following:

Civil Service Superannuation Act and Elections Act

clarifying the status of political staff and the staff of the chief electoral officer as employees for the purpose of The Civil Service Superannuation Act [s. 69 and 70]

Financial Administration Act

removing the requirement for the

summary budget to reflect the main estimates of expenditure [s. 71]

Manitoba Public Insurance Corporation Act

granting the Manitoba Public Insurance Corporation the power and capacity to administer a program providing for the payment of rebates to purchasers of zero-emission vehicles on behalf of the government [s. 72]

Schedules

Election Financing Amendment Act

increasing the maximum amount of reimbursement of election expenses for candidates and political parties from 25% of election expenses to 50% of election expenses [s. 73 and

Schedule A]

Environment Amendment Act

expanding the actions that cannot be done in contravention of or without a licence and enabling administrative monetary penalties to be imposed for failure to comply with environmental protection orders [s. 74 and

Schedule B]

Manitoba Hydro Amendment Act

removing consideration of the statutory debt-to-capitalization ratio when the corporation's electricity rates are set and providing that a general increase of those rates for a fiscal year cannot exceed 4%

clarifying the scope of a regulation-making power regarding the retail supply of power by a person other than the corporation [s. 75 and

Schedule C]

Labour Relations Amendment Act

enabling automatic certification if a union demonstrates that at least 50% of the employees support joining the union

prohibiting the use of replacement workers during a lockout or strike, except in limited circumstances, including to prevent threats to life, health or safety

ensuring that essential services continue during a lockout or strike and that any resulting meaningful interference with collective bargaining is addressed by the Manitoba Labour Board or by arbitration

repealing The Essential Services Act (Government and Child and Family Services) and The Essential Services Act (Health Care) [s. 76 and

Schedule D]

Seniors' Advocate Act

establishing a Seniors' Advocate who, as an officer of the Assembly, is to identify, review and analyse systemic problems or concerns important to the lives of seniors and collaborate with seniors' organizations and those who provide services to seniors to address systemic issues faced by seniors

ensuring that the Seniors' Advocate considers whether individual matters indicate systemic problems or concerns when referring such matters to the appropriate body for complaint, inquiry or investigation

making consequential amendments to other Acts to include a reference to the Seniors' Advocate as an officer of the Assembly [s. 77 and

Schedule E]

Document details

Collection	Manitoba — Debates (Hansard)
Citation	43-1 b037e.php
Type	bill
Volume / chapter	43 1 b037e.php
Language	en
Format	html
Source	PROVINCIAL
Identifier	631fd8fb533fffa19abf6eb0dede53842d058e42

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