Income Tax Act

[RSBC 1996]  CHAPTER 215

Changes Not in Force

Section Change Citation Into force
4.1  am  2008-10-37  1 Jan 2009 
4.69  am  2008-10-39  1 Jan 2009 
13.01 to 13.04  rep  2008-10-42  by reg, which may be eff on or after 1 Aug 2010 
13.06  am  2008-10-42  by reg, which may be eff on or after 1 Aug 2010 
29  am  2008-10-47  1 Apr 2010 
38  am  2008-10-42  by reg, which may be eff on or after 1 Aug 2010 
 

Changes in Force

Section Change Citation Effective date
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) 
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)] 
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)] 
4.301  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)] 
4.5  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)] 
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) 
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)] 
4.65  am  2007-2-9  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
4.66  am  2007-2-10  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
4.69  re-en  2007-2-11  1 Jan 2006 [retro from 12 Mar 2007 (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)] 
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)] 
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)] 
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)] 
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)] 
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)] 
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)] 
8.1  en  2008-10-40  1 May 2008 (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 
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 
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 
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)] 
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) 
34  am  2005-5-25  1 Jul 2003 [retro from 3 Mar 2005 (RA)] 
  am  2008-10-48  1 May 2008 (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)] 
39.1  en  2006-17-5  30 Mar 2006 (RA) 
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) 
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)] 
62  am  2005-5-27  3 Mar 2005 (RA) 
65  am  2007-2-29  1 Jan 2007 [retro from 12 Mar 2007 (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)] 
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)] 
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)] 
81.11  en  2008-10-56  19 Feb 2008 [retro from 1 May 2008 (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)] 
82.21  en  2008-10-59  19 Feb 2008 [retro from 1 May 2008 (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) 
116 to 119  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (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)] 
121 to 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)] 
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)] 
127 to 131  en  2007-2-43  1 Jan 2007 [retro from 12 Mar 2007 (RA)] 
 

Explanatory Note for Table of Legislative Changes – 2nd Edition

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

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 looseleaf B.C. statutes gives detailed information about Tables of Legislative Changes.