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Income Tax Act

[RSBC 1996]  CHAPTER 215

Table of Legislative Changes (3rd Edition)
(January 1, 2014 - November 14, 2018)

Highlighting indicates legislative changes made December 7, 2017 - November 14, 2018.

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
4.61  rep  2018-4-18  1 Jan 2019 
4.62  am  2018-4-19  1 Jan 2019 
4.65  am  2018-4-20  1 Jan 2019 
4.66  am  2018-4-21  1 Jan 2019 
4.67  am  2018-4-22  1 Jan 2019 
4.69  am  2017-12-36  1 Jan 2019 
4.74, 4.76  am  2018-4-24  1 Jan 2019 
4.77 to 4.79  am  2018-4-25  1 Jan 2019 
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)   
18.1  am  2014-34-128  by reg 
29  am  2014-34-128.1  by reg 
    • 2014-34-128.1 en by 2015-21-55 eff 14 May 2015 (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)   
  am  2014-34-128.2  by reg 
    • 2014-34-128.2 en by 2015-21-55 eff 14 May 2015 (RA)   
47  am  2014-34-128.3  by reg 
    • 2014-34-128.3 en by 2015-21-55 eff 14 May 2015 (RA)   
64  am  2014-34-128.4  by reg 
    • 2014-34-128.4 en by 2015-21-55 eff 14 May 2015 (RA)   
  am  2018-25-14  1 Jan 2019 (BC Reg 230/2018) 
172 to 174  en  2014-34-129  by reg 
    • 2014-34-129 am by 2015-21-56 eff 14 May 2015 (RA)   
 

Changes in Force

Section Change Citation Effective date
am  2014-4-15  24 Mar 2014 (RA) 
  am  2016-10-16  21 Dec 2002 [retro from 19 May 2016 (RA)] 
  am  2018-12-1  8 Oct 2010 [retro from 17 May 2018 (RA)] 
  am  2018-12-2  1 Jul 2018 
  am  2018-12-3  17 May 2018 (RA) 
4.1  am  2013-17-20  1 Jan 2014 
  am  2013-17-21  1 Jan 2016 
  am  2016-3-23  1 Jan 2016 [retro from 10 Mar 2016 (RA)] 
  am  2017-12-16  1 Jan 2018 
4.2  am  2016-3-24  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
4.3  am  2012-35-249  1 Jan 2014 
  am  2018-4-14  1 Jan 2017 [retro from 15 Mar 2018 (RA)] 
  am  2018-4-15  1 Jan 2018 [retro from 15 Mar 2018 (RA)] 
4.301  am  2015-9-4  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-3-25  1 Jan 2016 [retro from 10 Mar 2016 (RA)] 
4.34  am  2015-9-5,6  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2015-9-7  1 Jan 2012 [retro from 25 Mar 2015 (RA)] 
  am  2015-9-8  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-5-1  1 Jan 2015 [retro from 16 Mar 2017 (RA)] 
  re-en  2017-12-17  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  rep  2017-12-18  1 Jan 2018 
4.341  en  2015-9-9  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  rep  2017-12-18  1 Jan 2018 
4.35  am  2015-8-26  1 Jan 2012 [retro from 25 Mar 2015 (RA)] 
  am  2015-9-5  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  re-en  2017-12-19  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  rep  2017-12-20  1 Jan 2018 
4.351  en  2017-12-21  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  rep  2017-12-22  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
4.36  en  2015-9-10  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
4.37  en  2017-12-23  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
4.4  am  2013-17-22  1 Jan 2014 
  am  2013-17-23  1 Jan 2016 
4.51  am  2015-8-27  1 Jan 2007 [retro from 25 Mar 2015 (RA)] 
  am  2015-9-11,12  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-24  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-25  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-26  1 Jan 2018 
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 
  am  2015-9-13  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-3-26  1 Jan 2016 [retro from 10 Mar 2016 (RA)] 
  am  2017-12-27  1 Jan 2018 
  am  2018-4-16  1 Jan 2018 [retro from 15 Mar 2018 (RA)] 
4.61  am  2018-4-17  1 Jan 2017 [retro from 15 Mar 2018 (RA)] 
4.62  am  2015-9-14,15  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-28  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-29  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-30  1 Jan 2018 
4.65  am  2015-9-16,17  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-26  1 Jan 2018 
  am  2017-12-31  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-32  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
4.66  am  2015-9-12  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2015-9-17  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-26  1 Jan 2018 
  am  2017-12-33  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-34  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
4.69  am  2017-12-35  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
4.71  am  2016-10-17  28 Feb 2004 [retro from 19 May 2016 (RA)] 
4.721  am  2014-4-16,17  1 Jan 2014 [retro from 24 Mar 2014 (RA)] 
  am  2015-9-18  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-3-27  1 Jan 2016 [retro from 10 Mar 2016 (RA)] 
  am  2017-12-37  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2018-4-23  1 Jan 2018 [retro from 15 Mar 2018 (RA)] 
4.74, 4.76  am  2015-9-12  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2015-9-17  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-26  1 Jan 2018 
  am  2017-12-38  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-39  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-40  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
4.78  am  2015-9-19  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-3-28  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
  am  2017-12-41  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-42  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-43  1 Jan 2018 
  am  2017-12-44  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
4.79  am  2015-9-20  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-3-29  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
  am  2017-12-45  1 Jan 2016 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-46  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-47  1 Jan 2018 
am  2016-10-18  1 Jan 2001 [retro from 19 May 2016 (RA)] 
  am  2016-10-19  1 Jul 2006 [retro from 19 May 2016 (RA)] 
  am  2016-10-20  1 Jan 2009 [retro from 19 May 2016 (RA)] 
  am  2016-10-21  26 Jun 2013 [retro from 19 May 2016 (RA)] 
  am  2018-12-4  1 Jan 2018 [retro from 17 May 2018 (RA)] 
  am  2018-12-5  1 Jan 2015 [retro from 17 May 2018 (RA)] 
rep  2018-12-6  1 Jul 2018 
10  am  2014-4-18  24 Mar 2014 (RA) 
  rep  2018-12-6  1 Jul 2018 
11, 12  rep  2018-12-6  1 Jul 2018 
13  am  2014-4-19  24 Mar 2014 (RA) 
  rep  2018-12-6  1 Jul 2018 
13.01  am  2016-5-13  10 Mar 2016 (RA) 
13.07, 13.071  en  2014-4-20  24 Mar 2014 (RA) 
13.08, 13.081  en  2014-4-20  24 Mar 2014 (RA) 
13.09  en  2014-4-20  24 Mar 2014 (RA) 
14  am  2017-12-48  1 Jan 2018 
16  am  2014-4-21  20 Mar 2013 [retro from 24 Mar 2014 (RA)] 
  am  2017-12-48  1 Jan 2018 
  am  2017-12-49  1 Apr 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-50  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2018-12-7  15 Dec 2016 [retro from 17 May 2018 (RA)] 
18.1  am  2016-3-30  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
20.1  en  2016-3-31  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
  am  2018-4-26  15 Mar 2018 (RA) 
25  am  2015-8-28  23 Feb 1994 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-48  1 Jan 2018 
25.1  am  2014-4-22  1 Jan 2014 [retro from 24 Mar 2014 (RA)] 
  am  BC Reg 262/2014 under RS1996-440-12  22 Dec 2014 (BC Reg 262/2014), continued by 2015-23-42 eff 14 May 2015 (RA) 
  am  2015-9-21  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-3-32  1 Jan 2016 [retro from 10 Mar 2016 (RA)] 
  am  2016-3-33  10 Mar 2016 (RA) 
  am  2016-3-34  1 Jan 2017 
  am  2017-12-51  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-52  1 Mar 2015 [retro from 2 Nov 2017 (RA)] 
  am  2018-4-27  1 Jan 2018 [retro from 15 Mar 2018 (RA)] 
  am  2018-12-8  17 May 2018 (RA) 
29  am  2014-4-23  24 Mar 2014 (RA) 
  am  2018-12-9  1 Jul 2018 
30  am  2018-12-10  1 Jul 2018 
32  am  2016-5-43,Sch 5  10 Mar 2016 (RA) 
  am  2016-5-44,Sch 6  10 Mar 2016 (RA) 
34  am  2016-3-35  1 Jan 2016 [retro from 10 Mar 2016 (RA)] 
  am  2017-5-2  20 Dec 2002 [retro from 16 Mar 2017 (RA)] 
36  am  2016-5-43,Sch 5  10 Mar 2016 (RA) 
37  am  2015-8-29  1 Jan 2010 [retro from 25 Mar 2015 (RA)] 
  am  2015-8-30  1 Jan 2011 [retro from 25 Mar 2015 (RA)] 
  am  2015-8-31  1 Jan 2013 [retro from 25 Mar 2015 (RA)] 
38  am  2014-4-24  24 Mar 2014 (RA) 
  am  2018-12-11  22 Jun 2016 [retro from 17 May 2018 (RA)] 
  am  2018-12-12  1 Jul 2018 
40  am  2015-8-32  15 Dec 2010 [retro from 25 Mar 2015 (RA)] 
42  am  2014-4-25  24 Mar 2014 (RA) 
  am  2018-12-13  1 Jul 2018 
47  am  2018-12-14  17 May 2018 (RA) 
48  am  2018-12-15  17 May 2018 (RA) 
56  am  2015-8-33  25 Mar 2015 (RA) 
60  rep  2015-8-34  25 Mar 2015 (RA) 
61  am  2015-8-35  25 Mar 2015 (RA) 
64  am  2014-4-26  24 Mar 2014 (RA) 
  am  2017-12-53  2 Nov 2017 (RA) 
  am  2018-4-28  15 Mar 2018 (RA) 
  am  2018-12-16  1 Jul 2018 
65  am  2018-4-29  15 Mar 2018 (RA) 
68.1  am  2015-8-32  15 Dec 2010 [retro from 25 Mar 2015 (RA)] 
  am  2018-4-30  21 Feb 2018 [retro from 15 Mar 2018 (RA)] 
68.2  en  2018-4-31  15 Mar 2018 (RA) 
69  am  2018-12-17  1 Jul 2018 
77.2  en  2017-12-54  2 Nov 2017 (RA) 
79  am  2016-21-11(a),(b)(part),(c)  19 May 2016 (RA) 
  am  2016-21-11(b)(rem)  2 Nov 2017 (RA) 
     • 2016-21-11(b)(rem) am by 2017-10-34 eff 2 Nov 2017 (RA)    
  am  2017-5-3  1 Jan 2010 [retro from 16 Mar 2017 (RA)] 
  am  2017-5-4  16 Mar 2017 (RA) 
  am  2017-5-5  15 Nov 2003 [retro from 16 Mar 2017 (RA)] 
  am  2017-10-22  2 Nov 2017 (RA) 
80.1  en  2018-4-32  21 Feb 2018 [retro from 15 Mar 2018 (RA)] 
81.1  am  2016-3-36  27 Jun 2015 [retro from 10 Mar 2016 (RA)] 
81.11  am  2016-3-37  27 Jun 2015 [retro from 10 Mar 2016 (RA)] 
81.2  am  2015-9-22  1 Mar 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-21-12  19 May 2016 (RA) 
82.1  am  2016-21-13  19 May 2016 (RA) 
82.2  am  2016-3-38  27 Jun 2015 [retro from 10 Mar 2016 (RA)] 
82.21  am  2016-3-39  27 Jun 2015 [retro from 10 Mar 2016 (RA)] 
82.3  am  2015-9-23  1 Mar 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-21-14  19 May 2016 (RA) 
96  am  2016-21-15  19 May 2016 (RA) 
97  am  2014-4-27  24 Mar 2014 (RA) 
  am  2016-10-22  21 Dec 2002 [retro from 19 May 2016 (RA)] 
  am  2017-12-55  31 Aug 2017 [retro from 2 Nov 2017 (RA)] 
102.1  am  2016-10-23  21 Dec 2002 [retro from 19 May 2016 (RA)] 
102.2  am  2016-10-24  29 Mar 2012 [retro from 19 May 2016 (RA)] 
111  am  2017-12-56  31 Mar 2017 [retro from 2 Nov 2017 (RA)] 
  am  2018-4-33  15 Mar 2018 (RA) 
116  am  2016-10-25  1 Jan 2012 [retro from 19 May 2016 (RA)] 
117  am  2015-9-24  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-57  2 Nov 2017 (RA) 
120  am  2016-10-26  19 May 2016 (RA) 
121  am  2015-9-25  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-58  2 Nov 2017 (RA) 
124.1  am  2016-10-27  1 Jan 2012 [retro from 19 May 2016 (RA)] 
126.1  am  2017-10-23  2 Nov 2017 (RA) 
128  am  2018-12-18  1 Jan 2015 [retro from 17 May 2018 (RA)] 
132  am  2017-10-24  2 Nov 2017 (RA) 
133  am  2017-12-59  22 Feb 2017 [retro from 2 Nov 2017 (RA)] 
134  am  2015-9-26  25 Mar 2015 (RA) 
  am  2018-4-34  15 Mar 2018 (RA) 
Part 11 hdg  re-en  2016-3-40  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
141  am  2016-3-41  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
142  am  2015-8-36  1 Apr 2012 [retro from 25 Mar 2015 (RA)] 
  am  2016-5-43,Sch 5  10 Mar 2016 (RA) 
  am  2016-5-44,Sch 6  10 Mar 2016 (RA) 
144  am  2016-3-42  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
 

Explanatory Note for Table of Legislative Changes – 3rd Edition

This Table of Legislative Changes (TLC – 3rd Edition) shows any Act provisions and changes

  • enacted or brought into force between January 1, 2014 and the currency date shown on the Act consolidation,
  • enacted between January 1, 2005 and December 31, 2013 that are not in force as of the currency date shown on the Act consolidation and were not repealed or superseded as of December 31, 2013, and
  • enacted between January 1, 1997 and December 31, 2004, or consolidated in an RS1996 Act's Supplement, that are not in force as of the currency date shown on the Act consolidation and were not repealed, superseded or inoperative as of December 31, 2013.

See the TLCs – 1st and 2nd Editions for all not-in-force and in-force provisions and changes, if any, from the 1997-2013 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 currency date shown on the Act consolidation.

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 and how 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.