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Income Tax Act

[RSBC 1996]  CHAPTER 215

Table of Legislative Changes (2nd Edition)
(January 1, 2005 - December 31, 2013)

This table is provided for convenience. While every effort is made to achieve accuracy,
only the statutes are authoritative. Legal opinion should be sought if interpretation is required.

Changes Not in Force
Section Change Citation Into force
<4.1  am  2008-10-37  1 Jan 2009> rep 2008-44-1,2 eff 27 Nov 2008 (RA) 
4.1  am  2013-17-20  1 Jan 2014 
  am  2013-17-21  1 Jan 2016 
4.3  am  2012-35-249  1 Jan 2014 
4.4  am  2013-17-22  1 Jan 2014 
  am  2013-17-23  1 Jan 2016 
4.52  am  2012-35-251  1 Jan 2014 
  am  2012-35-252  1 Jan 2015 
  am  2013-17-24  1 Jan 2014 
  am  2013-17-25  1 Jan 2016 
13.01 to 13.04  rep  2008-10-42  by reg, which may be eff on or after 1 Aug 2010 
     •  2008-10-42 re-en by 2010-18-2 eff 3 Jun 2010 (RA)    
13.06  am  2008-10-42  by reg, which may be eff on or after 1 Aug 2010 
     •  2008-10-42 re-en by 2010-18-2 eff 3 Jun 2010 (RA)    
<29  am  2008-10-47  1 Apr 2010> rep 2010-2-60 eff 31 Mar 2010 
<38  am  2008-10-42>  rep 2010-18-2 eff 3 Jun 2010 (RA) 
38  am  2008-10-42.1  by reg, which may be eff on or after 1 Aug 2010, per 2008-10-126 as amended by 2010-18-3 
     •  2008-10-42.1 en by 2010-18-2 eff 3 Jun 2010 (RA)    
 

Changes in Force
Section Change Citation Effective date
1  am  2005-5-1  3 Mar 2005 (RA) 
  am  2007-31-8  1 Jan 2006 [retro from 31 May 2007 (RA)] 
  am  2008-10-35  1 May 2008 (RA) 
  am  2010-5-179  29 Apr 2010 (RA) 
  am  2010-18-5  14 Dec 2007 [retro from 3 Jun 2010 (RA)] 
4.1  am  2007-2-1  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2007-2-2  1 Jan 2008 
  am  2008-10-36  1 Jan 2008 [retro from 1 May 2008 (RA)] 
  am  2008-44-3  1 Jan 2008 [retro from 27 Nov 2008 (RA)] 
4.2  am  2005-5-2  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-3  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
4.3  am  2009-14-35  1 Jan 2010 
  am  2012-35-247,248  1 Jan 2013 
4.301  en  2005-5-3  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-4  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2007-2-5  1 Jan 2008 
4.32  am  2008-11-10  1 Jan 2007 [retro from 1 May 2008 (RA)] 
4.33  en  2007-2-6  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
4.34, 4.35  en  2012-8-36  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.5  am  2005-5-4  1 Jan 2004 [retro from 28 Jul 2005 (BC Reg 259/05)] 
  am  2006-2-6  1 Jan 2005 [retro from 4 Dec 2006 (BC Reg 309/06)] 
  am  2012-8-37  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.51  am  2012-8-38  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.52  am  2005-5-5  1 Jan 2004 [retro from 3 Mar 2005 (RA)] 
  am  2005-5-6  1 Jan 2004 [retro from 28 Jul 2005 (BC Reg 259/05)] 
  am  2005-5-7  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-7  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2008-10-38  1 May 2008 (RA) 
  am  2009-14-36  1 Jan 2010 
  am  2012-35-250  1 Jan 2013 
4.62  am  2007-2-8  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2007-31-9  1 Jan 2002 [retro from 31 May 2007 (RA)] 
  am  2007-31-10  1 Jan 2007 [retro from 31 May 2007 (RA)] 
  am  2012-8-39  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.65  am  2007-2-9  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-40  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.66  am  2007-2-10  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-41  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.69  re-en  2007-2-11  1 Jan 2006 [retro from 12 Mar 2007 (RA)] 
  am  2008-10-39  1 Jan 2009 
  am  2009-4-18  1 Jan 2010 
  am  2012-8-42  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.7  am  2007-2-12  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
4.71  am  2005-5-8  1 Jan 2006 (BC Reg 356/05) 
  am  2007-2-13  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
4.721  am  2006-2-7  1 Jan 2006 [retro from 28 Mar 2006 (RA)] 
  am  BC Reg 347/06 under RS1996-440-12  4 Dec 2006 (BC Reg 347/06), continued by 2007-14-224(p) eff 31 May 2007 (RA) 
  am  2007-31-11  1 Jan 2006 [retro from 31 May 2007 (RA)] 
  am  2009-4-19  1 Jan 2009 [retro from 12 Mar 2009 (RA)] 
  am  2009-14-37  1 Jan 2010 
  am  2010-2-75  31 Mar 2010 (RA) 
4.73  am  2005-5-9  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
4.74  am  2005-5-10  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-14  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-43  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.75  am  2005-5-11  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
4.76  am  2005-5-12  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-15  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-44  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.77  am  2005-5-13  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
4.78  am  2007-2-16  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-45  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.79  am  2005-5-14  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-17  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-46  1 Jan 2012 [retro from 14 May 2012 (RA)] 
4.8  am  2007-2-18  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
4.87  am  2005-5-15  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
8  am  2006-17-4  1 Jan 2001 [retro from 30 Mar 2006 (RA)] 
  am  2007-2-19  1 Jul 2006 [retro from 12 Mar 2007 (RA)] 
  am  2009-4-20  1 Jan 2009 [retro from 12 Mar 2009 (RA)] 
  am  2010-5-180  29 Apr 2010 (RA) 
  am  2012-35-253  31 May 2012 (RA) 
8.1  en  2008-10-40  1 May 2008 (RA) 
8.2  en  2010-5-181  29 Apr 2010 (RA) 
  am  2012-35-254  31 May 2012 (RA) 
13.01 to 13.06  en  2008-10-41  31 Mar 2008 [retro from 1 May 2008 (RA)] 
14  am  2005-5-16  1 Jan 2006 (BC Reg 356/05) 
     •  2005-5-16 am by 2005-38-2 eff 24 Nov 2005 (RA)    
  am  2005-38-1  1 Jul 2005 [retro from 24 Nov 2005 (RA)] 
  am  2008-10-43,44  1 Jul 2008 
  am  2009-4-21  1 Jan 2010 
  am  2009-4-22  1 Jan 2011 
  am  2013-17-26  1 Apr 2013 [retro from 25 Jul 2013 (RA)] 
16  am  2005-5-17  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2005-38-1  1 Jul 2005 [retro from 24 Nov 2005 (RA)] 
  am  2007-2-20  1 Jan 2006 [retro from 12 Mar 2007 (RA)] 
  am  2008-10-43  1 Jul 2008 
  am  2008-10-45  1 Jul 2008 
  am  2008-44-4  1 Dec 2008 
  am  2009-4-21  1 Jan 2010 
  am  2009-4-22  1 Jan 2011 
  am  2009-14-38  1 Jan 2010 
  am  2013-17-26  1 Apr 2013 [retro from 25 Jul 2013 (RA)] 
18  am  2010-6-93,Sch 3  1 Jul 2010 
18.1  am  2007-2-21  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
19  rep  2007-2-22  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
25  am  2005-38-1  1 Jul 2005 [retro from 24 Nov 2005 (RA)] 
  am  2008-10-43  1 Jul 2008 
  am  2009-4-21  1 Jan 2010 
  am  2009-4-22  1 Jan 2011 
  am  2013-17-26  1 Apr 2013 [retro from 25 Jul 2013 (RA)] 
25.1  am  2005-5-18  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2005-5-19  3 Mar 2005 (RA) 
  am  2006-2-8  1 Jan 2006 [retro from 28 Mar 2006 (RA)] 
  am  2007-2-23  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
  am  2009-4-23  1 Jan 2009 [retro from 12 Mar 2009 (RA)] 
  am  2009-14-39  1 Jan 2010 
  am  2010-2-76  31 Mar 2010 (RA) 
29  re-en  2005-5-20  1 Jan 2000 [retro from 3 Mar 2005 (RA)] 
  am  2005-5-21  1 Oct 2002 [retro from 3 Mar 2005 (RA)] 
  am  2005-5-22  13 May 2004 [retro from 3 Mar 2005 (RA)] 
  am  2005-5-23  31 Jul 2001 [retro from 3 Mar 2005 (RA)] 
  am  2005-5-24  10 Apr 2003 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-24  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2008-10-46  1 May 2008 (RA) 
  am  2010-5-182  29 Apr 2010 (RA) 
  am  2010-18-6  1 Jan 2000 [retro from 3 Jun 2010 (RA)] 
  am  2010-18-7  1 Sep 2010 
  am  2010-18-8  12 Mar 2009 [retro from 3 Jun 2010 (RA)] 
  am  2010-18-9  1 Jan 2005 [retro from 3 Jun 2010 (RA)] 
  am  2012-20-1  1 Apr 2012 [retro from 31 May 2012 (RA)] 
33  re-en  2010-18-10  1 Jan 2008 [retro from 3 Jun 2010 (RA)] 
  am  2010-18-11  1 Sep 2010 
34  am  2005-5-25  1 Jul 2003 [retro from 3 Mar 2005 (RA)] 
  am  2008-10-48  1 May 2008 (RA) 
  am  2009-4-24  1 Jan 2009 [retro from 12 Mar 2009 (RA)] 
38  am  2005-5-26  1 Oct 2002 [retro from 3 Mar 2005 (RA)] 
  am  2007-2-25  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2008-10-49  1 May 2008 (RA) 
  am  2008-10-50  31 Mar 2008 [retro from 1 May 2008 (RA)] 
  am  2010-18-12  1 Sep 2010 
39.1  en  2006-17-5  30 Mar 2006 (RA) 
40  am  2010-18-13  1 Sep 2010 
42  am  2007-2-26  12 Mar 2007 (RA) 
  am  2007-2-27  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2008-10-51  1 May 2008 (RA) 
  am  2010-5-183  29 Apr 2010 (RA) 
  am  2010-18-14  1 Sep 2010 
47  am  2006-2-9  17 Nov 2005 [retro from 28 Mar 2006 (RA)] 
  am  2007-2-28  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-15  1 Sep 2010 
62  am  2005-5-27  3 Mar 2005 (RA) 
64  am  2010-18-16  3 Jun 2010 (RA) 
65  am  2007-2-29  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-17  3 Jun 2010 (RA) 
68.1  am  2006-17-6  30 Mar 2006 (RA) 
69  am  2007-2-30  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
77  am  BC Reg 5/10 under RS1996-238-11(3)  14 Jan 2010 (BC Reg 5/10) 
79  am  2008-10-52  1 Jan 2008 [retro from 1 May 2008 (RA)] 
  am  2008-10-53  19 Feb 2008 [retro from 1 May 2008 (RA)] 
  am  BC Reg 5/10 under RS1996-238-11(3)  14 Jan 2010 (BC Reg 5/10) 
  am  2010-2-77  31 Mar 2010 (RA) 
  am  2010-18-18  1 Sep 2010 
80  am  2005-5-28  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2006-2-10  28 Mar 2006 (RA) 
  am  2008-10-54  1 May 2008 (RA) 
  am  2008-10-55  1 Jan 2008 [retro from 1 May 2008 (RA)] 
  am  2009-4-25  12 Mar 2009 (RA) 
  am  2009-4-26  1 Jan 2009 [retro from 12 Mar 2009 (RA)] 
  am  2010-18-19  19 Feb 2008 [retro from 3 Jun 2010 (RA)] 
  am  2012-8-47  1 Jan 2012 [retro from 14 May 2012 (RA)] 
81.11  en  2008-10-56  19 Feb 2008 [retro from 1 May 2008 (RA)] 
81.2  am  2010-2-78  31 Mar 2010 (RA) 
82  am  2007-2-31  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
82.1  am  2005-5-29  1 Jan 2005 [retro from 3 Mar 2005 (RA)] 
  am  2006-2-11  28 Mar 2006 (RA) 
  am  2008-10-57  1 May 2008 (RA) 
  am  2008-10-58  1 Jan 2008 [retro from 1 May 2008 (RA)] 
  am  2009-4-27  12 Mar 2009 (RA) 
  am  2010-2-79  31 Mar 2010 (RA) 
82.21  en  2008-10-59  19 Feb 2008 [retro from 1 May 2008 (RA)]  
82.3  am  2010-2-80  1 Apr 2003 [retro from 31 Mar 2010 (RA)] 
  am  2010-2-81  31 Mar 2010 (RA) 
88  am  2010-18-20  3 Jun 2010 (RA) 
89  am  2010-18-21  3 Jun 2010 (RA) 
90  am  2010-18-22  3 Jun 2010 (RA) 
92  am  2010-6-54  1 Jul 2010 
  am  2010-18-23  3 Jun 2010 (RA) 
94  re-en  2010-18-24  3 Jun 2010 (RA) 
96  am  2008-10-60  1 Jan 2008 [retro from 1 May 2008 (RA)] 
97  am  2007-2-32  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
97.1  en  2007-2-33  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
99  am  2007-2-34  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
99.1  en  2007-2-35  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
100  am  2007-2-36  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
102.11  en  2007-2-37  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
102.2  am  2007-2-38  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
102.3  am  2007-2-39  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
102.4 to 102.6  en  2007-2-40  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
103  am  2007-2-41  21 Feb 2007 [retro from 12 Mar 2007 (RA)] 
111  am  2007-2-42  12 Mar 2007 (RA) 
  am  2012-8-48  31 Mar 2012 [retro from 14 May 2012 (RA)] 
112  am  2012-8-49  31 Mar 2012 [retro from 14 May 2012 (RA)] 
116  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-25  1 Jan 2007 [retro from 3 Jun 2010 (RA)] 
  am  2012-8-50  1 Oct 2012 (BC Reg 272/12) 
117  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-51  31 Dec 2011 [retro from 14 May 2012 (RA)] 
118  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-26  1 Jan 2007 [retro from 3 Jun 2010 (RA)] 
119  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-27  1 Jan 2007 [retro from 3 Jun 2010 (RA)] 
119.1  en  2010-18-28  1 Jan 2007 [retro from 3 Jun 2010 (RA)] 
120  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2007-2-44  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-29  1 Jan 2007 [retro from 3 Jun 2010 (RA)] 
121  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2012-8-52  31 Dec 2011 [retro from 14 May 2012 (RA)] 
  re-en  2012-8-53  1 Oct 2012 (BC Reg 272/12) 
122  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2009-14-40  1 Jul 2009 [retro from 29 Oct 2009 (RA)] 
  am  2010-18-30  1 Jan 2007 [retro from 3 Jun 2010 (RA)] 
123, 124  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
124.1  en  2007-2-45  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-31  3 Jun 2010 (RA) 
124.2  en  2012-8-54  1 Oct 2012 (BC Reg 272/12) 
125  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
126  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2007-2-46  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
126.1 to 126.6  en  2012-8-55  1 Oct 2012 (BC Reg 272/12) 
127 to 130  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
131  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
  am  2010-18-32  1 Jan 2007 [retro from 3 Jun 2010 (RA)] 
  am  2010-18-33  8 Oct 2010 (BC Reg 299/10) 
  am  2012-8-56  1 Oct 2012 (BC Reg 272/12) 
132 to 140  en  2010-18-34  1 Sep 2010 
141 to 150  en  2012-20-2  1 Apr 2012 [retro from 31 May 2012 (RA)] 
151 to 171  en  2012-20-3  21 Feb 2012 [retro from 31 May 2012 (RA)] 
 

Explanatory Note for Table of Legislative Changes – 2nd Edition

This Table of Legislative Changes (TLC – 2nd Edition) shows any Act provisions and changes

  • enacted or brought into force between January 1, 2005 and December 31, 2013,
  • enacted between January 1, 1997 and December 31, 2004, or consolidated in an RS1996 Act's Supplement, that were not in force and not repealed, superseded or inoperative as of December 31, 2004.

See the TLC – 1st Edition for all not-in-force and in-force provisions and changes, if any, from the 1997-2004 period and from RS1996 Act Supplements.

This Table may have 1, 2 or 3 parts: "Changes by Regulation" or "Order" (italics) lists provisions authorizing changes by regulation or order in council, "Changes Not in Force" (italics) identifies changes that are not in force, and "Changes in Force" identifies changes that are effective, as of the date of this Table.

The "Section" column identifies sections of the Act affected by changes; sections not changed are not listed. The "Change" column shows the nature of the changes (see abbreviations below). The "Citation" column cites the enactments making the changes. The "Into force" column (under "Changes Not in Force") shows how changes are to come into force. The "Effective date" column (under "Changes in Force") indicates when changes have come into force.

Abbreviations commonly used:

am = amended
conseq = consequential
Div = Division
eff = effect(ive)
en = enacted
hdg = heading
per = under, pursuant to
RA = Royal Assent
re-en = re-enacted (repealed and replaced)
reg = regulation
rem = remainder
rep = repealed
retro = retroactive
Supp = Supplement

The Users Guide to the Table of Legislative Changes provides more information on the content and structure of the tables.

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