ffi;

Finance
Freedom of lnformation and Protection of Privacy 910-386 Broadrvay, Winnipeg, Manitoba R3C 3R6 T 204 945-14t5 F 204948-3558
rvrvw. man itoba.ca

March 10,2014

Koom ZZ I Legtsntlve bullolng 450 Broadway Ave. Winnipeg MB R3C 0V8

-Re: Application for Access under The Freedom of lhformation and Protection of Privacv Act (FIPPA) - Our File Numbers 03-14, 04-14,05-14, 06-14 and 07-14.
Your FIPPA applications were received by Manitoba Finance on January 10,2014 and seek access to the following records:

FIPPA #03-14
"Please provide any preliminary study pertaining to the impact of raising the provincial sales

)'t
^,'r\J )))

tax duringfiscal year 2008-2009."

FIPPA #04.14

"Please prctvide any preliminary study pertaining to the impact of raising the provincial sales tax during/iscal year 2009-20I0."

FIPPA #05-14
"Please provide any preliminary study pertaining to the impact of raising the provincial sales tax during fiscal year 201 0-20I I . "

FIPPA #06-14 "Please provide any preliminary study pertaining to the impact of raising tax duringJiscal year 201 1-2012."

the

provincial sales

FIPPA #07.14 "Please provide any preliminary sludy pertaining to the impoct of raising lhe provincial sales tax cluring Jiscal year 20 I 2-20I 3. "
You were advised on February 7 ,2014 that Manitoba Finance would be taking a 30-day extension until March 10,2014 in order to complete your request and locate all possible responsive records, as provided by section l5(1Xb) of FIPPA.

For all of your requests, we understood that you were asking for records pertaining to the impact of raising the provincial sales tax in the fiscal years you stated. For example, for FIPPA #07-14 you asked for any preliminary study pertaining to the impact of raising the provincial sales tax during fiscal year 2012-2013, records of this nature would pertain to Budget 2012 and not Budget 2013.

After searching for records in relation to your FIPPA requests, we would like to advise you for FIPPA #04-14 #06-14 and#A7-14 that no relevant records exist in Manitoba Finance. When no records exist, a request is deemed to be refused, as per section l2( I XcXi) of FIPPA.

ManitobaFinancehaslocatedaf.ewrecordsthatpertaintHowever. thedocumentsareprotectedbysubsection23(l)(a)becauepublic
body. One of the documents is also protected by subsection l9(l)(b)(c) which Manitoba Finance is prohibited from disclosing because this information was analysis for cabinet. The disclosure of these documents would harm the free flow of research and analysis for the public body and cabinet, therefore your requests are refused.
Section 59(l) of FIPPA states that you may make a complaint about this decision respecting your application for access to the Manitoba Ombudsman. You have 60 days from the receipt of this letter to make a complaint on the prescribed form to: Manitoba Ombudsman 750 - 500 Portage Avenue Winnipeg MB R3C 3Xl (204) 982-9130 or I -800-665-0531
Please contact me at 204-945-1415 should you have any questions regarding this response.

Sincerely,

'

Qu*,,9-

try-rr\'^

JL""-

Rachel McMillin Access and Privacy Coordinator Manitoba Finance

Enc.

Meruitobs;
Finance

Freedom of Information and Protection of Privacy 910-386 Broadway, Winnipeg, Manitoba R3C 3R6

T 204 945-1415 F 204948-3558 www.manitoba.ca

March 10,2014

Room 227 Legislative Building 450 Broadway Ave. Winnipeg MB R3C 0V8

Re: Application for Access under The Freedom of Information and Protection of Privacy Act (FIPPA) - Our File Numbers 08-14, 09-14,l0-14, ll-14,12-14,13-14, 14-14,15-14, 1614 and 17-14.

access to the

Your FIPPA applications were received by Manitoba Finance on January 10,2014 and seek following records:

FIPPA #08-14
Please provide any report detailing the impact of an increasecl PST on Manitoba bu,sinesses

,,,,,during fscal year 2008-2009.

lttN}')r"", #os-r4
Please provide any report detailing the impact of an increased PST on Manitoba bu.sinesses

during fiscal year 2009-2 0 I

0.

FIPPA #IO-14
Please provide any report detailing the impact of an increased PST on Manitoba businesses during /iscal year 20 1 0-20 1 I.

FIPPA #11.14
Please provide any report detailittg the impact of an increased PST on lvfanitoba businesses cluring./iscal year 2012-201 3.

FIPPA #12-14
Please provide ony report detailing the impact of an increa:;ecJ PST on ivlanitoba bu:;inesses cluring Jiscal y,ear 20 I 3-20 I 1.

FIPPA #13.14

Please provide any record of information detailing the impact o/'an increased

provincial sales

tax on \ulanitoba businesses during/iscal year 2008-2009.

,(tX"ilQ(]rPPA #r4-r4

Pkore provide any record of information detailing the impoct of an increased provincial sctles tax on Manitoba businesses duringfiscal year 2009-2010.

FIPPA #15.14
Please provide any record of information detailing the impact of an increased

provincial sales

tax on Manitoba businesses duringfiscal year 201 I-2012.

FIPPA #16.14
Please provide any record of information detailing the impact of an increased

provincial sales

tax on Manitoba businesses during fiscal year 2012-20I 3.

FIPPA #17.14 Please provide any record of information detailing the impac't of un increased provincial sales tax on Manitoba businesses duringliscal year 2013-2014.
On February 7,2014, Manitoba Finance notified you that we were taking a 30-day extension, until March 10,2014, to properly review the records. The extension is provided by subsection ls(lXb) of FIPPA.

After some consideration, it was decided that your applications are similar enough to be grouped together with only the fiscal years differentiating separate requests. So, for example, any records responsive to #08-14 would be considered responsive to #13-14, as well. This approach eliminates repetition with regard to the records being released. It also allows us to cover the gaps in the fiscal years you requested (i.e., there is no 2011-2012 in your first set of requests and there is no 2010-201 I in your second set ofrequests).
For #08-14,#10-14,#13-14, and #15-14, we would like to advise you that no relevant records exist in Manitoba Finance. When no records exist, a request is deemed to be refused, as per subsection l2(l)(c)(i) of FIPPA.

your request. However, they Eie prohibited from b-ing disclosed, because they are documents prepared for cabinet and, thus, protected under subsection 19(1)(b)(c)(e) of FIPPA. The disclosure of the document would harm the free flow of research and advice to Cabinet and undermine its ability to make policy and budgetary decisions.
s were found that are responsive to

For #l l-14 and #16-14, Manitoba Finance has located one briefing note that is responsive to your request, and access has been granted in part. Some of the information in this record has been protected under subsection 23(l)(a) of FIPPA. Subsection 23 protects the deliberative process of a public body, including advice, proposals, analysis, and recommendations for the public body or a minister. Manitoba Finance has also located records responsive to this request that are prohibited lrom being disclosed. They are prepared for cabinet and protected under