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Income Tax Act

[RSBC 1996]  CHAPTER 215

Table of Legislative Changes (3rd Edition)
(January 1, 2014 - December 31, 2023)

Highlighting indicates legislative changes made September 14, 2023 - December 31, 2023.

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)   
<18.1  am  2014-34-128 rep by 2019-6-4 eff 11 Apr 2019 (RA) 
<29  am  2014-34-128.1 rep by 2019-6-4 eff 11 Apr 2019 (RA) 
    • 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)   
    • 2008-10-42.1 am by 2023-23-4 eff 1 Jan 2019 [retro from 11 May 2023 (RA)]   
<38  am  2014-34-128.2 rep by 2019-6-4 eff 11 Apr 2019 (RA) 
    • 2014-34-128.2 en by 2015-21-55 eff 14 May 2015 (RA)   
<47  am  2014-34-128.3 rep by 2019-6-4 eff 11 Apr 2019 (RA) 
    • 2014-34-128.3 en by 2015-21-55 eff 14 May 2015 (RA)   
<64  am  2014-34-128.4 rep by 2019-6-4 eff 11 Apr 2019 (RA) 
    • 2014-34-128.4 en by 2015-21-55 eff 14 May 2015 (RA)   
<172 to 174  en  2014-34-129 rep by 2019-6-4 eff 11 Apr 2019 (RA) 
    • 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) 
  am  2019-7-4  1 Jul 2020 
  am  2023-10-316  30 Mar 2023 (RA) 
  am  2023-23-52  11 May 2023 (RA) 
  am  2023-23-53  21 Jun 2018 [retro from 11 May 2023 (RA)] 
  am  2023-23-54  1 Jan 2023 [retro from 11 May 2023 (RA)] 
  am  2023-23-55  29 Jun 2021 [retro from 11 May 2023 (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 
  am  2020-18-11  1 Jan 2020 [retro from 14 Aug 2020 (RA)] 
4.2  am  2016-3-24  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
  am  2020-18-12  14 Aug 2020 (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)] 
4.32  am  2019-7-5  1 Jan 2015 [retro from 11 Apr 2019 (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 
  am  2020-18-13  1 Jan 2020 [retro from 14 Aug 2020 (RA)] 
4.5  am  2019-7-6  1 Jan 2018 [retro from 11 Apr 2019 (RA)] 
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 
  am  2023-23-56  1 Jan 2020 [retro from 11 May 2023 (RA)] 
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)] 
  am  2019-40-14  28 Nov 2019 (RA) 
  am  2020-18-14  1 Jan 2020 [retro from 14 Aug 2020 (RA)] 
  am  2023-23-57  1 Jan 2023 [retro from 11 May 2023 (RA)] 
  am  2023-23-58  1 Jul 2023 
4.61  am  2018-4-17  1 Jan 2017 [retro from 15 Mar 2018 (RA)] 
  rep  2018-4-18  1 Jan 2019 
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 
  am  2018-4-19  1 Jan 2019 
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)] 
  am  2018-4-20  1 Jan 2019 
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)] 
  am  2018-4-21  1 Jan 2019 
4.67  am  2018-4-22  1 Jan 2019 
4.69  am  2017-12-35  1 Jan 2017 [retro from 2 Nov 2017 (RA)] 
  am  2017-12-36  1 Jan 2019 
4.7  am  2020-18-15  14 Aug 2020 (RA) 
4.71  am  2016-10-17  28 Feb 2004 [retro from 19 May 2016 (RA)] 
  am  2023-23-59  1 Jan 2018 [retro from 11 May 2023 (RA)] 
  am  2023-23-60  1 Jul 2021 [retro from 11 May 2023 (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)] 
  am  2019-7-7  1 Jan 2019 [retro from 11 Apr 2019 (RA)] 
  am  2023-23-61  29 Jun 2021 [retro from 11 May 2023 (RA)] 
4.722  renumber from 20  2020-18-18  14 Aug 2020 (RA) 
  am  2020-18-18  14 Aug 2020 (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)] 
  am  2018-4-24  1 Jan 2019 
4.77  am  2018-4-25  1 Jan 2019 
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)] 
  am  2018-4-25  1 Jan 2019 
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  2018-4-25  1 Jan 2019 
  am  2020-18-16  14 Aug 2020 (RA) 
4.84  am  2019-7-8  1 Jan 2018 [retro from 11 Apr 2019 (RA)] 
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)] 
8.1  am  2021-18-22  25 Mar 2020 [retro from 17 Jun 2021 (RA)] 
  am  2023-23-62  1 Jul 2023 
8.3  en  2023-23-63  1 Jan 2023 [retro from 11 May 2023 (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  en  2014-4-20  24 Mar 2014 (RA) 
13.071  en  2014-4-20  24 Mar 2014 (RA) 
  am  2019-7-9  11 Apr 2019 (RA) 
13.08, 13.081  en  2014-4-20  24 Mar 2014 (RA) 
13.09  en  2014-4-20  24 Mar 2014 (RA) 
13.091  en  2019-7-10  1 Jul 2020 
13.092  en  2019-7-10  1 Jul 2020 
  am  2022-32-1  1 Jan 2023 
  am  2022-32-2  3 Nov 2022 (RA) 
  am  2023-23-64  1 Jul 2023 
13.093 to 13.095  en  2019-7-10  1 Jul 2020 
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)] 
  am  2020-18-17  14 Aug 2020 (RA) 
20  renumber to 4.722  2020-18-18  14 Aug 2020 (RA) 
20.1  en  2016-3-31  17 Feb 2016 [retro from 10 Mar 2016 (RA)] 
  am  2018-4-26  15 Mar 2018 (RA) 
  am  2019-7-11  11 Apr 2019 (RA) 
  am  2020-18-19  14 Aug 2020 (RA) 
  am  2023-23-65  11 May 2023 (RA) 
21  am  2019-7-12  2 Mar 2019 [retro from 11 Apr 2019 (RA)] 
  am  2019-7-13  1 Jan 2019 [retro from 11 Apr 2019 (RA)] 
  am  2019-7-14  28 Mar 2003 [retro from 11 Apr 2019 (RA)] 
  am  2019-7-15  1 Jan 2019 [retro from 11 Apr 2019 (RA)] 
  am  2023-10-317  30 Mar 2023 (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) 
  am  2019-7-16  1 Jan 2019 [retro from 11 Apr 2019 (RA)] 
  am  2019-7-17  11 Apr 2019 (RA) 
  am  2021-18-23  13 Mar 2020 [retro from 17 Jun 2021 (RA)] 
  am  2023-23-66  29 Jun 2021 [retro from 11 May 2023 (RA)] 
29  am  2014-4-23  24 Mar 2014 (RA) 
  am  2018-12-9  1 Jul 2018 
  am  2019-7-18  1 Jul 2020 
  am  2023-23-67  1 Jan 2023 [retro from 11 May 2023 (RA)] 
  am  2023-23-68  23 Feb 2022 [retro from 11 May 2023 (RA)] 
  am  2023-23-69  12 Dec 2013 [retro from 11 May 2023 (RA)] 
  am  2023-23-70  14 Dec 2017 [retro from 11 May 2023 (RA)] 
  am  2023-23-71  13 Dec 2018 [retro from 11 May 2023 (RA)] 
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) 
33  am  2023-23-72  1 Jan 2019 [retro from 11 May 2023 (RA)] 
  am  2023-23-73  23 Feb 2022 [retro from 11 May 2023 (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) 
  am  2023-10-318  30 Mar 2023 (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 
  am  2019-7-19  1 Jul 2020 
  am  2022-11-18  23 Feb 2022 [retro from 2 Jun 2022 (RA)] 
  am  2023-23-74  1 Jan 2019 [retro from 11 May 2023 (RA)] 
  am  2023-23-75  23 Feb 2022 [retro from 11 May 2023 (RA)] 
40  am  2015-8-32  15 Dec 2010 [retro from 25 Mar 2015 (RA)] 
  am  2023-23-76  11 Apr 2020 [retro from 11 May 2023 (RA)] 
42  am  2014-4-25  24 Mar 2014 (RA) 
  am  2018-12-13  1 Jul 2018 
  am  2019-7-20  1 Jul 2020 
  am  2022-11-19  23 Feb 2022 [retro from 2 Jun 2022 (RA)] 
  am  2023-10-319  30 Mar 2023 (RA) 
  am  2023-23-77  1 Jan 2023 [retro from 11 May 2023 (RA)] 
47  am  2018-12-14  17 May 2018 (RA) 
  am  2020-18-20  19 Feb 2020 [retro from 14 Aug 2020 (RA)] 
  am  2023-23-78  23 Feb 2022 [retro from 11 May 2023 (RA)] 
48  am  2018-12-15  17 May 2018 (RA) 
  am  2020-18-21  14 Aug 2020 (RA) 
56  am  2015-8-33  25 Mar 2015 (RA) 
  am  2020-18-22  14 Aug 2020 (RA) 
  am  2021-18-24  25 Mar 2020 [retro from 17 Jun 2021 (RA)] 
59  am  2023-23-79  13 Dec 2018 [retro from 11 May 2023 (RA)] 
  am  2023-23-80  29 Jun 2021 [retro from 11 May 2023 (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 
  am  2018-25-14  1 Jan 2019 (BC Reg 230/2018) 
  am  2019-7-21  11 Apr 2019 (RA) 
  am  2019-7-22  1 Jul 2020 
  am  2020-19-17  1 May 2020 [retro from 14 Aug 2020 (RA)] 
  am  2021-18-25  29 Nov 2021 (BC Reg 301/2021) 
  am  2021-18-26  1 May 2020 [retro from 17 Jun 2021 (RA)] 
  am  2021-39-64  25 Nov 2021 (RA) 
  am  2022-11-20  2 Jun 2022 (RA) 
  am  2023-10-316  30 Mar 2023 (RA) 
  am  2023-23-81  11 May 2023 (RA) 
65  am  2018-4-29  15 Mar 2018 (RA) 
  am  2019-6-1  11 Apr 2019 (RA) 
  am  2019-7-23  11 Apr 2019 (RA) 
  am  2022-11-21  2 Jun 2022 (RA) 
68  am  2023-10-316  30 Mar 2023 (RA) 
  am  2023-23-82  11 May 2023 (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)] 
  am  2019-6-2  11 Apr 2019 (RA) 
68.2  en  2018-4-31  15 Mar 2018 (RA) 
69  am  2018-12-17  1 Jul 2018 
  am  2023-10-316  30 Mar 2023 (RA) 
  am  2023-10-320  30 Mar 2023 (RA) 
76  am  2023-10-321  30 Mar 2023 (RA) 
77  re-en  2023-23-83  11 May 2023 (RA) 
77.2  en  2017-12-54  2 Nov 2017 (RA) 
  am  2023-23-84  11 May 2023 (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) 
  am  2020-18-23  14 Aug 2020 (RA) 
  am  2022-11-22  22 Feb 2022 [retro from 2 Jun 2022 (RA)] 
  am  2023-23-85  1 Jul 2020 [retro from 11 May 2023 (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) 
  am  2020-18-24  14 Aug 2020 (RA) 
82.2  am  2016-3-38  27 Jun 2015 [retro from 10 Mar 2016 (RA)] 
  am  2020-18-25  14 Aug 2020 (RA) 
82.21  am  2016-3-39  27 Jun 2015 [retro from 10 Mar 2016 (RA)] 
  am  2020-18-26  14 Aug 2020 (RA) 
82.3  am  2015-9-23  1 Mar 2015 [retro from 25 Mar 2015 (RA)] 
  am  2016-21-14  19 May 2016 (RA) 
  am  2020-18-27  14 Aug 2020 (RA) 
84.1  en  2020-18-28  14 Aug 2020 (RA) 
85  am  2020-18-29  19 Feb 2020 [retro from 14 Aug 2020 (RA)] 
  am  2021-18-27  13 Mar 2020 [retro from 17 Jun 2021 (RA)] 
86  am  2020-18-30  19 Feb 2020 [retro from 14 Aug 2020 (RA)] 
87  am  2020-18-31  19 Feb 2020 [retro from 14 Aug 2020 (RA)] 
87.1  am  2020-18-32  19 Feb 2020 [retro from 14 Aug 2020 (RA)] 
  am  2020-18-33  14 Aug 2020 (RA) 
87.2  en  2020-18-34  19 Feb 2020 [retro from 14 Aug 2020 (RA)] 
87.3  en  2020-18-35  14 Aug 2020 (RA) 
92  am  2020-18-36  14 Aug 2020 (RA) 
94  am  2020-18-37  14 Aug 2020 (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)] 
  am  2022-11-23  2 Jun 2022 (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)] 
103  am  2021-18-28  13 Mar 2020 [retro from 17 Jun 2021 (RA)] 
111  am  2017-12-56  31 Mar 2017 [retro from 2 Nov 2017 (RA)] 
  am  2018-4-33  15 Mar 2018 (RA) 
  am  2021-18-29  31 Mar 2021 [retro from 17 Jun 2021 (RA)] 
114  am  2021-18-30  13 Mar 2020 [retro from 17 Jun 2021 (RA)] 
116  am  2016-10-25  1 Jan 2012 [retro from 19 May 2016 (RA)] 
  am  2022-4-65  1 Dec 2022 (BC Reg 252/2022) 
117  am  2015-9-24  1 Jan 2015 [retro from 25 Mar 2015 (RA)] 
  am  2017-12-57  2 Nov 2017 (RA) 
  am  2019-7-24  1 Jan 2019 [retro from 11 Apr 2019 (RA)] 
  am  2020-18-38  1 Jan 2020 [retro from 14 Aug 2020 (RA)] 
  am  2022-11-24  2 Jun 2022 (RA) 
119.1  am  2022-4-66  1 Dec 2022 (BC Reg 252/2022) 
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) 
  am  2019-7-25  1 Jan 2019 [retro from 11 Apr 2019 (RA)] 
  am  2020-18-39  1 Jan 2020 [retro from 14 Aug 2020 (RA)] 
  am  2022-11-25  2 Jun 2022 (RA) 
122  am  2022-4-67  1 Dec 2022 (BC Reg 252/2022) 
124.1  am  2016-10-27  1 Jan 2012 [retro from 19 May 2016 (RA)] 
  am  2022-4-68,69  1 Dec 2022 (BC Reg 252/2022) 
126.1  am  2017-10-23  2 Nov 2017 (RA) 
  am  2019-7-26  11 Apr 2019 (RA) 
  am  2022-11-26  2 Jun 2022 (RA) 
126.2  am  2022-4-70  1 Dec 2022 (BC Reg 252/2022) 
128  am  2018-12-18  1 Jan 2015 [retro from 17 May 2018 (RA)] 
  am  2021-18-31  13 Mar 2020 [retro from 17 Jun 2021 (RA)] 
130  am  2022-4-71  1 Dec 2022 (BC Reg 252/2022) 
131  am  2022-4-72,73  1 Dec 2022 (BC Reg 252/2022) 
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) 
  am  2023-23-86  11 May 2023 (RA) 
138  am  2021-18-32  13 Mar 2020 [retro from 17 Jun 2021 (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)] 
172 to 200  en  2019-6-3  11 Apr 2019 (RA) 
201  en  2019-6-3  11 Apr 2019 (RA) 
  am  2020-18-40  14 Aug 2020 (RA) 
202  en  2019-6-3  11 Apr 2019 (RA) 
  am  2021-18-33  17 Jun 2021 (RA) 
203 to 208  en  2019-6-3  11 Apr 2019 (RA) 
209  en  2019-6-3  11 Apr 2019 (RA) 
  am  2022-42-61,Sch 2  1 Sep 2023 (BC Reg 187/2023) 
210  en  2019-6-3  11 Apr 2019 (RA) 
211  en  2019-6-3  11 Apr 2019 (RA) 
  am  2022-42-60,Sch 1  1 Sep 2023 (BC Reg 187/2023) 
212, 213  en  2019-6-3  11 Apr 2019 (RA) 
214  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
215  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
  am  2021-18-34  1 May 2020 [retro from 17 Jun 2021 (RA)] 
  am  2021-18-35  1 May 2020 [retro from 12 Oct 2021 (BC Reg 259/2021)] 
216 to 218  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
219  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
  am  2021-18-36  1 May 2020 [retro from 12 Oct 2021 (BC Reg 259/2021)] 
  am  2021-18-37  1 May 2020 [retro from 17 Jun 2021 (RA)] 
220 to 228  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
229  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
  am  2021-18-33  17 Jun 2021 (RA) 
230 to 237  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
238  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
  am  2021-18-38  1 May 2020 [retro from 12 Oct 2021 (BC Reg 259/2021)] 
239  en  2020-19-18  1 May 2020 [retro from 14 Aug 2020 (RA)] 
240 to 263  en  2021-18-39  18 Dec 2020 [retro from 17 Jun 2021 (RA)] 
264 to 266  en  2021-18-40  17 Jun 2021 (RA) 
267 to 270  en  2021-18-41  18 Dec 2020 [retro from 17 Jun 2021 (RA)] 
271 to 283  en  2022-11-27  23 Feb 2022 [retro from 2 Jun 2022 (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.