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Income Tax Act

[RSBC 1996]  CHAPTER 215

Table of Legislative Changes (4th Edition)
(January 1, 2024 - May 13, 2025)

Highlighting indicates legislative changes made October 16, 2024 - May 13, 2025.

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 by Regulation

Part 15 may be rep after June 30, 2024 by reg under RS1996-215-270
 

Changes Not in Force

Section Change Citation Into force
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)   
38  am  2008-10-42.1  by reg, which may be eff on or after 1 Aug 2010, under 2008-10-126 as am by 2010-18-3 
    • 2008-10-42.1 en by 2010-18-2 eff 3 Jun 2010 (RA)   
    • 2008-10-42.1 am by 2023-23-4 eff 1 Jan 2019 [retro from 11 May 2023 (RA)]   
 

Changes in Force

Section Change Citation Effective date
am  2024-13-73  1 Jan 2024 [retro from 25 Apr 2024 (RA)] 
8.1  am  2024-13-74  18 Oct 2022 [retro from 25 Apr 2024 (RA)] 
  am  2025-5-10  1 Apr 2025 
8.3  am  2024-13-75  1 Jan 2023 [retro from 25 Apr 2024 (RA)] 
13.092  am  2024-13-76  25 Apr 2024 (RA) 
25.1  am  2024-13-77  23 Feb 2024 [retro from 25 Apr 2024 (RA)] 
29  am  2024-13-78  1 Jan 2024 [retro from 25 Apr 2024 (RA)] 
  am  2024-13-79  15 Dec 2022 [retro from 25 Apr 2024 (RA)] 
34  am  2024-13-80  22 Jun 2023 [retro from 25 Apr 2024 (RA)] 
37  am  2024-13-81  22 Jun 2023 [retro from 25 Apr 2024 (RA)] 
48  am  2024-13-82  18 Oct 2022 [retro from 25 Apr 2024 (RA)] 
68.1  am  2024-13-83  15 Dec 2022 [retro from 25 Apr 2024 (RA)] 
81.1, 81.11  am  2024-13-84  25 Apr 2024 (RA) 
82.2, 82.21  am  2024-13-84  25 Apr 2024 (RA) 
117  am  2024-13-85  25 Apr 2024 (RA) 
121  am  2024-13-86  25 Apr 2024 (RA) 
126.1  am  2024-13-87  25 Apr 2024 (RA) 
220  am  2024-13-88  3 Dec 2023 [retro from 25 Apr 2024 (RA)] 
277  am  2024-13-89  25 Apr 2024 (RA) 
 

Explanatory Note for Table of Legislative Changes – 4th Edition

This 4th Edition Table of Legislative Changes (TLC) shows any Act provisions and changes

  • enacted or brought into force between January 1, 2024 and the date to which this Act is updated,
  • enacted between January 1, 2005 and December 31, 2023 that are not in force as of the date to which this Act is updated and were not repealed or superseded as of December 31, 2023, and
  • enacted between January 1, 1997 and December 31, 2004, or consolidated in the Supplement, if any, to this Act, that are not in force as of the date to which this Act is updated, were not inoperative as of December 31, 2004, or were not repealed or superseded as of December 31, 2023.

See the 1st Edition TLC, 2nd Edition TLC and 3rd Edition TLC, if any, for not-in-force and in-force provisions and changes from the 1997-2023 period and from the Supplement, if any, to this Act.

This Table may have 1, 2 or 3 parts: "Changes by Regulation" or "Order" (italics) cites provisions that authorize Changes by Regulation or order in council, "Changes Not in Force" (italics) shows changes that are not in force, and "Changes in Force" shows changes that are effective, as of the date to which this Act is updated.

The "Section" column identifies sections of the Act affected by changes; sections not changed are not included. 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 or when the changes are to come into force. The "Effective date" column (under "Changes in Force") shows when and how the changes have come into force.

Abbreviations commonly used:

am = amended
conseq = consequential
Div = Division
eff = effect(ive)
en = enacted
hdg = heading
RA = Royal Assent
re-en = re-enacted (repealed and replaced)
reg = regulation
rem = remainder
rep = repealed
retro = retroactive
Sch = Schedule
Supp = Supplement
trans = transitional

The Users Guide (available soon) provides detailed information about the Table of Legislative Changes.