IDENTIFICATION OF CRIMINALS ACT [R.S. 1985, c. I-1] [IDENTIFICATION DES CRIMINELS (LOI)]
Fingerprinting, Palmprinting and Photography Order, SI/92-131 [Mensurations et autres opérations de dactyloscopie, de palmiscopie et de photographie — Décret]
IMPACT ASSESSMENT ACT [S.C. 2019, c. 28, s. 1] [ÉVALUATION D’IMPACT (LOI SUR L’)]
Information and Management of Time Limits Regulations, SOR/2019-283 [Renseignements des délais — Règlements sur les]
,ss. 1 to 8 and 10
Physical Activities Regulations, SOR/2019-285 [Activités concrètes — Règlements sur les]
s. 1,“hazardous waste”,
replaced, SOR/2021-25, ss. 93 and 96
Transitional Provision,added, SOR/2021-25, ss. 94 and 96
Schedule,SOR/2023-60, s. 1[F]
Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations, SOR/2021-25 [Mouvement transfrontaliers de déchets dangereux et de matières recyclables dangereuses — Règlements sur les]
Designated Classes of Projects Order, SOR/2019-323 [Catégories de projets — Arrêté désignant des]
Interpretation,SOR/2019-323, ss 1 and 5
Designated Classes of Projects,SOR/2019-323, ss 2 to 4 and 5
Order Fixing August 28, 2019 as the Day on which that Act Comes into Force, SI/2019-86 [Fixant au 28 août 2019 la date d’entrée en vigueur de cette loi — Décret]
Order Fixing August 29, 2019 as the Day on which Certain Provisions of that Act Come into Force, SI/2019-87 [Fixant au 29 août 2019 la date d’entrée en vigueur de certaines dispositions de cette loi — Décret]
Transitional Regulations for the Purpose of the National Energy Board Cost Recovery Regulations, SOR/2019-300 [Règlement sur le recouvrement des frais de l’Office national de l’énergie — Règlement transitoire pour l’application du]
Definitions,SOR/2019-300, ss. 1 and 3
NEB Regulations — as of commencement day,SOR/2019-300, ss. 2 and 3
IMMIGRATION AND REFUGEE PROTECTION ACT [S.C. 2001, c. 27] [IMMIGRATION ET LA PROTECTION DES RÉFUGIÉS (LOI)]
Federal Courts Citizenship, Immigration and Refugee Protection Rules, SOR/93-22 [Cours fédérales en matière de citoyenneté, d’immigration et de protection des réfugiés — Règles des]
Title,SOR/2002-232, s. 1; SOR/2005-339, s. 1; replaced, SOR/2015-20, s. 1
s. 1,repealed, SOR/2002-232, s. 2
s. 2,SOR/2002-232, s. 3; SOR/2005-339, s. 2
s. 2,“Act”,
repealed, SOR/2015-20, s. 2
s. 2,“appeal”,
replaced, SOR/2015-20, s. 2; replaced, SOR/2021–149, s. 1
s. 2,“application for judicial review”,
replaced, SOR/2015-20, s. 2
s. 2,“application for leave”,
replaced, SOR/2015-20, s. 2
s. 2,“Court”,
added, SOR/2005-339, s. 2
s. 2,“Registry”,
added, SOR/2005-339, s. 2
s. 2,“Minister”,
repealed, SOR/98-235, s. 1
s. 2,“tribunal”,
replaced, SOR/2015-20, s. 2
s. 3,repealed SOR/98-235, s. 2; added new, SOR/2015-20, s. 3
s. 4,SOR/98-235, s. 2; SOR/2002-232, s. 4; SOR/2005-339, s. 3; SOR/2007-301, s. 13; SOR/2015-20, s. 4
s. 4.1,added, SOR/2021–149, s. 2
s. 5,SOR/98-235, ss. 7[F] and 8[F]; SOR/2002-232, ss. 5 and 15; SOR/2005-339, s. 4; SOR/2015-20, s. 5; SOR/2021–149, s. 3
s. 6,SOR/98-235, s. 8[F]; SOR/2002-232, s. 6; SOR/2015-20, s. 6
s. 7,SOR/98-235, ss. 3 and 8[F]; SOR/2002-232, ss. 7 and 15; SOR/2015-20, s. 7
s. 8,SOR/98-235, ss. 7[F] and 8[F]; SOR/2002-232, s. 15
s. 8.1,added, SOR/2021–149, s. 4
s. 9,SOR/98-235, s. 8[F]; SOR/2002-232, s. 15; replaced, SOR/2021–149, s. 5
s. 10,SOR/98-235, ss. 7[F] and 8[F]; SOR/2021–149, s. 6
s. 11,SOR/98-235, s. 7[F]; SOR/2002-232, s. 15; SOR/2021–149, s. 7[E]
s. 12,SOR/2002-232, s. 15
s. 13,SOR/98-235, ss. 7[F] and 8[F]
s. 14,SOR/98-235, s. 8[F]; SOR/2021–149, s. 8
s. 15,SOR/2002-232, s. 8; SOR/2015-20, s. 8; SOR/2021–149, s. 9
s. 17,SOR/2002-232, s. 14; SOR/2021–149, s. 10[E]
s. 18,SOR/2002-232, s. 9; SOR/2015-20, s. 9
s. 19,repealed, SOR/98-235, s. 4
s. 20,SOR/2002-232, s. 10; SOR/2005-339, s. 5
s. 21,SOR/98-235, s. 5
s. 22,SOR/2002-232, s. 11
s. 23,SOR/2002-232, s. 15
Schedule,SOR/98-235, ss. 6, 7[F] and 8[F]; SOR/2002-232, ss. 12, 13 and 15; SOR/2005-339, s. 6; replaced, SOR/2015-20, s. 10; SOR/2021–149, ss. 11 to 13
s. 2,“Adjudication Division registry”,
SOR/97-363, s. 1
s. 5,SOR/97-363, s. 2
s. 6,SOR/97-363, s. 3
s. 7,SOR/97-363, s. 4
s. 8,SOR/97-363, s. 5
s. 9,SOR/97-363, s. 6
s. 10,SOR/97-363, s. 6
s. 11,SOR/97-363, s. 6
s. 11.1,SOR/97-363, s. 6
s. 12,SOR/97-363, s. 6
s. 14,SOR/97-363, s. 7
s. 17,SOR/97-363, s. 8
s. 18,SOR/97-363, ss. 9 and 10
s. 19,SOR/97-363, s. 10
s. 20,SOR/97-363, s. 11
s. 23,SOR/97-363, s. 12
s. 25,SOR/97-363, s. 13
s. 26,SOR/97-363, s. 14
s. 27,SOR/97-363, s. 15
s. 27.1,added, SOR/97-363, s. 16
s. 30,SOR/97-363, s. 17
s. 30.1,added, SOR/97-363, s. 18
s. 31,SOR/97-363, s. 19
s. 32,SOR/97-363, s. 20
s. 35,SOR/97-363, s. 21
s. 36,SOR/97-363, s. 22
s. 37,SOR/97-363, s. 23
s. 38,SOR/97-363, s. 24
s. 40,SOR/97-363, s. 25
Immigration Division Rules, SOR/2002-229 [Section de l’immigration — Règles]
Immigration and Refugee Protection Regulations, SOR/2002-227 [Immigration et la protection des réfugiés — Règlement]
Transitional Provision,SOR/2015-144, ss. 10 and 11
Transitional Provision,SOR/2017-78, s. 12
Transitional Provisions,SOR/2014-14, ss. 18 to 21
Transitional Provisions,SOR/2010-172, ss. 6 to 9 (Erratum, Vol. 144, No 19, page 1791)
Transitional Provisions,SOR/2017-38, ss. 4 and 5
Transitional Provisions,SOR/2017-56, s. 7
Transitional Provisions,SOR/2017-60, ss. 5 to 7
Transitional Provision,SOR/2018-61, ss. 2 and 3; SOR/2019-200, ss. 3 and 4
Transitional Provision,SOR/2021-242, ss. 9 and 10
Transitional Provision,S.C. 2023, S.8, s. 17
PART I [ss. 1 to 5]
s. 1,SOR/2004-217, ss. 1 and 3; SOR/2014-140, s. 1[F]; SOR/2015-77, ss. 1 and 9
s. 1,“excessive demand”,
SOR/2009-163, s. 1[E]; replaced, SOR/2022-39, s. 1
s. 1,“health services”,
replaced, SOR/2022-39, s. 1
s. 1,“social services”,
replaced, SOR/2022-39, s. 1
s. 1,“student”,
repealed, SOR/2014-14, ss. 1 and 21
s. 1,“studies”,
repealed, SOR/2014-14, ss. 1 and 21
s. 1,“study permit”,
repealed, SOR/2014-14, ss. 1 and 21
s. 1,“Definition of Settler for the Purpose of Tariff item No 9807.00.00”,
replaced, SOR/2019-183, ss. 12 and 16
s. 1.1,added, SOR/2016-37, s. 1
s. 2,“administration fee”,
SOR/2016-37, s. 2[E]
s. 2,“agent”,
repealed, SOR/2016-37, s. 2
s. 2,“aide familiale”,
replaced[F], SOR/2014-140, s. 2
s. 2,“authorized representative”,
added, SOR/2004-59, s. 1; repealed, SOR/2011-129, ss. 1 and 4
s. 2,“Canadian Language Benchmarks”,
added, SOR/2012-274, ss. 1 and 19
s. 2,“commercial vehicle”,
replaced, SOR/2016-37, s. 2
s. 2,“dependent child”,
SOR/2014-133, ss. 1, 13 and 14; SOR/2017-60, ss. 1 and 7
s. 2,“enfant à charge”,
SOR/2014-140, s. 2[F]
s. 2,“excessive demand”,
SOR/2012-154, ss. 1 and 18
s. 2,“guardianship”,
repealed, SOR/2005-61, s. 1
s. 2,“in-flight security officer”,
added, SOR/2010-253, s. 1
s. 2,“in-transit passenger”,
replaced[E], SOR/2016-136, s. 1
s. 2,“live-in caregiver”,
repealed, SOR/2017-78, s. 1
s. 2,“minimum necessary income”,
SOR/2004-167, s. 1
s. 2,“National Occupational Classification”,
SOR/2010-172, ss. 5 and 9 (Erratum, Vol. 144, No 19, page 1791); replaced, SOR/2012-274, ss. 1 and 19); replaced, SOR/2022-220, ss. 1 and 10
s. 2,“Niveau de compétence linguistique canadiens”,
added, SOR/2012-274, ss. 1 and 19
s. 2,“revenu vital minimum”,
SOR/2004-167, s. 1[F]
s. 2,“study permit”,
added, SOR/2014-14, ss. 2 and 21
s. 2,“TEER Category”,
added, SOR/2022-220, ss. 1 and 10
s. 2,“time of departure”,
added, SOR/2016-37, s. 2
s. 2,“transporter”,
replaced, SOR/2016-37, s. 2
s. 2,“in-transit preclearance passenger”,
replaced, SOR/2019-183, ss. 11 and 16
s. 2,“port of entry”,
repealed, SOR/2020-55, ss. 1 and 8
s. 2.1,added, SOR/2014-166
s. 3,SOR/2004-167, s. 2; SOR/2010-253, s. 2
s. 4,SOR/2004-167, s. 3[E]; replaced, SOR/2010-208, s. 1; replaced, SOR/2010-251, ss. 1 and 4[F]
s. 4.1,added, SOR/2004-167, s. 4
s. 5,SOR/2015-139, ss. 1 and 5; repealed, SOR/2023-249, s. 12
PART II [ss. 6 to 13]
s. 7,SOR/2018-109, ss. 1 and 6; SOR/2023-106, ss. 1 and 5
s. 7.01,replaced, SOR/2017-246, ss. 1 and 5; SOR/2023-106, ss. 2 and 5; SOR/2024-34, ss. 1 and 4
s. 7.1,added, SOR/2015-77, ss. 2 and 9; SOR/2017-53, ss. 1-2 and 12; replaced, SOR/2018-109, ss. 2 and 6; SOR/2022-80, ss. 1 and 4; SOR/2023-106, ss. 3 and 5
s. 7.1,“nationaux”, replaced, SOR/2019-212, ss. 10 and 12[F]
s. 7.1,“ressortissants”, replaced, SOR/2019-212, ss. 10 and 12[F]
s. 9,added, SOR/2019-174, ss. 1 and 16
s. 9.3,SOR/2023-249, s. 1[E]
s. 9.4,SOR/2023-249, s. 2[E]
s. 10,SOR/2004-59, s. 2; SOR/2004-167, s. 5; SOR/2011-129, ss. 2 and 4; SOR/2012-225, s. 1; added, SOR/2019-174, ss. 2 and 16; SOR/2023-249, s. 3
s. 10.1,SOR/2017-38, s. 1; added, SOR/2018-128, ss. 1 and 11
s. 11,SOR/2004-167, s. 6; SOR/2012-154, ss. 2 and 18; SOR/2012-225, s. 2; replaced, SOR/2019-174, ss. 3 and 16
s. 12,replaced, SOR/2012-225, s. 3; replaced, SOR/2018-128, ss. 2 and 11
s. 12.01 to 12.03,replaced, SOR/2019-174, ss. 4 and 16
s. 12.01,added, SOR/2014-256, ss. 1 and 2; replaced, SOR/2018-128, ss. 3 and 11
s. 12.02,added, SOR/2014-256, ss. 1 and 2
s. 12.03,added, SOR/2014-256, ss. 1 and 2
s. 12.04,added, SOR/2015-77, ss. 3 and 9; SOR/2017-53, ss. 3 and 12; replaced, SOR/2019-174, ss. 5 and 16; replaced, SOR/2019-174, ss. 6 and 16
s. 12.05,added, SOR/2015-77, ss. 3 and 9; SOR/2017-53, ss. 4 and 12; SOR/2017-147, ss. 1 and 3; SOR/2017-246, ss. 2 and 5[F]; added, SOR/2018-109, ss. 3 and 6; SOR/2022-80, ss. 2 and 4; SOR/2023-106, ss. 4 and 5; SOR/2024-34, ss. 2 and 4
s. 12.06,added, SOR/2015-77, ss. 3 and 9; SOR/2017-53, ss. 5 and 12
s. 12.1,added, SOR/2013-73, ss. 1 and 5
s. 12.2,SOR/2023-249, s. 10[F]
s. 13.1,added, SOR/2004-59, s. 3; repealed, SOR/2011-129, ss. 3 and 4; added new, SOR/2012-77
s. 13.11,added, SOR/2013-73, ss. 2 and 5; replaced, SOR/2014-83; replaced, SOR/2019-212, ss. 1 and 12
s. 13.2,added, SOR/2012-77
PART III [ss. 14-24]
Division 0.1,added, SOR/2018-128, ss. 4 and 11
s. 14,“ determination of inadmissibility ”,
added before section, SOR/2017-38, s. 2
s. 15,replaced, SOR/2018-251, ss. 2 and 4[F]
s. 16,SOR/2016-136, s. 2
s. 16.1,added, SOR/2022-198, s. 1
s. 18,SOR/2004-167, s. 7
s. 18,SOR/2004-167, ss. 7; replaced, SOR/2019-212, ss. 2 and 12
s. 18.1,added, SOR/2004-167, s. 8
s. 19,SOR/2018-170, ss. 1 and 3
s. 20,replaced, SOR/2022-39, s. 2
s. 23,SOR/2014-269, ss. 1, 6 and 8
s. 24,SOR/2005-61, s. 2; replaced, SOR/2019-212, ss. 3 and 12
s. 24,“ application for declaration of relief under subsection 42.1(1) of the act ”,
added after section, SOR/2017-38, s. 3; SOR/2023-249, s. 4[E]
s. 24.1,S.C. 2023, S.8, s. 16
s. 24.2,S.C. 2023, S.8, s. 17
s. 24.3,replaced, SOR/2018-251, ss. 3 and 4[F]
PART IV [ss. 25 to 52]
s. 25.1,added, SOR/2014-133, ss. 2, 13 and 14;SOR/2016-316, s.1; SOR/2017-78, s. 2; SOR/2021-242, ss. 1 and 10
s. 25.2,added, SOR/2015-77, ss. 4 and 9
s. 26,SOR/2017-214, ss. 1 and 10; added, SOR/2020-55, ss. 2 and 8
s. 26.1,added, SOR/2020-55, ss. 3 and 8
s. 30,SOR/2004-167, s. 9; SOR/2010-78, s. 1; replaced, SOR/2012-154, ss. 3 and 18; SOR/2017-78, s. 3
s. 31,SOR/2022-39, s. 3
s. 32,SOR/2012-154, ss. 3 and 18
s. 33,SOR/2022-39, s. 4
s. 34,replaced, SOR/2022-39, s. 5
s. 37,SOR/2004-167, s. 10[F]; SOR/2016-136, s. 3[F]; replaced, SOR//2018-60, ss. 1 and 2
s. 39,SOR/2015-46
s. 41,added, SOR/2020-55, ss. 4 and 8
s. 42,replaced, SOR/2018-5, ss. 1 and 2
s. 45,SOR/2004-167, s. 11[F]
s. 46,replaced, SOR/2020-92, ss. 1 and 3
s. 47,SOR/2004-167, s. 12[F]; added, SOR/2020-92, ss. 2 and 3
s. 48,SOR/2010-195, s. 1[F]; SOR/2017-214, ss. 2 and 10
s. 49,SOR/2004-167, s. 13[F]; SOR/2017-214, ss. 3 and 10
s. 50,SOR/2008-253, ss. 1 and 11; SOR/2010-54, s. 1; SOR/2011-125, s. 1; SOR/2014-139, s. 1[F]
s. 50.1,added. SOR/2010-54, s. 2; SOR/2016-298, s. 1
s. 51,SOR/2008-253, ss. 2 and 11
s. 52,SOR/2003-197, s. 1; SOR/2003-260, s. 1; SOR/2004-167, s. 14[F]; SOR/2010-54, s. 3; SOR/2010-195, s. 2[F]; SOR/2011-125, s. 2; SOR/2023-199, s. 1 and 2
PART V [ss. 53 to 72.7]
Division 8,repealed, SOR/2017-56, s. 1
s. 53,SOR/2004-167, s. 15
s. 56,SOR/2004-167, s. 16; SOR/2008-188, s. 1; SOR/2015-46
s. 58,SOR/2004-167, s. 17; SOR/2014-139, s. 2
s. 59,SOR/2004-167, s. 18; SOR/2018-128, ss. 5 and 11
s. 60.1,added, SOR/2015-138, s. 1
s. 61,SOR/2009-290, s. 1[E]; SOR/2014-133, ss. 3 and 14; SOR/2017-60, ss. 2 and 7
s. 62,SOR/2014-139, s. 3[F]
s. 63,SOR/2024-11, ss. 1 and 5
s. 64,SOR/2004-167, s. 19[E]
s. 65,SOR/2004-167, s. 20[E]; SOR/2014-269, ss. 6 to 8; S.C. 2023, S.8, s. 18
s. 65.1,added, SOR/2004-167, s. 21; SOR/2012-154, ss. 5 and 18
s. 67,SOR/2004-167, s. 80[F]; SOR/2010-252, s. 3
s. 68,SOR/2004-167, s. 22[F]; SOR/2010-252, s. 3
s. 69,SOR/2004-167, s. 23
s. 69.1,added, SOR/2014-133, ss. 4 and 14
s. 70,SOR/2003-383, ss. 1 and 9; SOR/2008-254, ss. 1 and 4; SOR/2011-222, s. 1; SOR/2012-274, ss. 2 and 19; SOR/2016-316, ss.2, 16, 17 and 18; replaced, SOR/2018-72, ss. 1 and 8; replaced, SOR/2019-174, ss. 7 and 16; SOR/2021-242, ss. 2 and 10
s. 71,SOR/2004-167, s. 24[F]
s. 71.1,added, SOR/2008-253, ss. 3 and 11
s. 72,SOR/2004-167, ss. 25 and 26; SOR/2008-253, ss. 4, 5 and 11 SOR/2012-154, ss. 6 and 18; SOR/2017-78, s. 4
s. 72.1,added, SOR/2012-227
s. 72.2,added, SOR/2012-227
s. 72.3,added, SOR/2012-227
s. 72.4,added, SOR/2012-227
s. 72.5,added, SOR/2014-269, ss. 2 and 8
s. 72.6,added, SOR/2014-269, ss. 2 and 8
s. 72.7,added, SOR/2014-269, ss. 2 and 8
PART VI [ss. 72.8 to 115]
Division 3,repealed, SOR/2017-78, s. 6
s. 72.8,added, SOR/2014-133, ss. 5 and 14; replaced, SOR/2017-78, s. 5; replaced, SOR/2021-242, ss. 3 and 10
s. 73,SOR/2008-254, ss. 2 and 4; SOR/2012-274, ss. 3 and 19
s. 73,“Atlantic Province”,
added, SOR/2021-242, ss. 4 and 10
s. 73,“Canadian educational credential”,
added, SOR/2012-274, ss. 3 and 19; SOR/2016-298, s. 2
s. 73,“diplôme”,
replaced[F], SOR/2010-195, s. 3
s. 73,“educational credential”,
repealed, SOR/2012-274, ss. 3 and 19
s. 73,“equivalency assessment”,
added, SOR/2012-274, ss. 3 and 19
s. 73,“former Regulations”,
added, SOR/2003-383, ss. 2 and 9
s. 73,“full-time work”,
added, SOR/2012-274, ss. 3 and 19
s. 73,“language skill area”,
added, SOR/2012-274, ss. 3 and 19
s. 73,“restricted occupation”,
SOR/2010-172, ss. 5 and 9 (Erratum, Vol. 144, No 19, page 1791)
s. 74,repealed, SOR/2008-253, ss. 6 and 11; added new, SOR/2012-274, ss. 4 and 19; SOR/2016-298, s. 3; SOR/2021-242, ss. 5 and 10
s. 75,SOR/2004-167, ss. 27 and 80; SOR/2012-274, ss. 5 and 19; SOR/2016-298, s. 4; SOR/2022-220, ss. 2 and 10
s. 76,SOR/2004-167, s. 28[F]; SOR/2010-195, s. 4[F]; SOR/2012-274, ss. 6 and 19
s. 77,replaced, SOR/2012-274, ss. 7 and 19
s. 78,SOR/2010-195, s. 5[F]; replaced, SOR/2012-274, ss. 7 and 19; SOR/2022-220, ss. 3 and 10
s. 79,SOR/2004-167, s. 29; SOR/2008-253, ss. 7 and 11; SOR/2010-195, s. 6[F]; SOR/2011-54, s. 1; replaced, SOR/2012-274, ss. 7 and 19, ss. 8 and 19; SOR/2016-298, s. 5
s. 80,SOR/2010-195, s. 7; SOR/2012-274, ss. 9, 18 and 19; SOR/2022-220, ss. 4 and 10; SOR/2023-249, s. 5
s. 81,replaced, SOR/2012-274, ss. 10, 18 and 19
s. 82,SOR/2004-167, s. 30; SOR/2010-172, ss. 5 and 9 (Erratum, Vol. 144, No 19, page 1791); SOR/2012-274, ss. 11, 18 and 19; SOR/2013-245, ss. 1 and 8; SOR/2015-144, ss. 1 and 11; SOR/2015-147; SOR/2016-298, s. 6; SOR/2022-142, ss. 1 and 22; SOR/2022-220, ss. 5 and 10
s. 83,SOR/2012-274, ss. 12, 18 and 19; SOR/2014-140, s. 3; SOR/2016-298, s. 7; SOR/2022-220, ss. 6 and 10
s. 84,repealed, SOR/2008-202, ss. 1 and 11
s. 85,replaced, SOR/2008-202, ss. 1 and 11
s. 85.1,added, SOR/2003-383, ss. 3 and 9; SOR/2004-167, s. 80
ss. 85.1 to 85.6,repealed, SOR/2019-174, ss. 8 and 16
s. 85.2,added, SOR/2003-383, ss. 3 and 9
s. 85.3,added, SOR/2003-383, ss. 3 and 9
s. 85.4,added, SOR/2003-383, ss. 3 and 9; repealed, SOR/2008-253, ss. 8 and 11
s. 85.5,added, SOR/2003-383, ss. 3 and 9; repealed, SOR/2008-202, ss. 2 and 11
s. 85.6,added, SOR/2003-383, ss. 3 and 9
s. 86,SOR/2004-167, s. 80; SOR/2008-202, ss. 3 and 11; SOR/2008-253, ss. 9 and 11
s. 87,SOR/2004-167, s. 80; SOR/2008-202, ss. 4 and 11; SOR/2008-253, ss. 10 and 11; SOR/2010-195, s. 8[F]; SOR/2016-316, s. 3; replaced, SOR/2019-212, ss. 4 and 12[F]
s. 87.1,added, SOR/2008-202, ss. 5 and 11; renumbered as subsection 87(12), SOR/2009-164; added new, SOR/2008-254, ss. 3 and 4; SOR/2011-54, s. 2; SOR/2012-274, ss. 13, 18 and 19; SOR/2016-298, s. 8; SOR/2021-242, ss. 6 and 10[E]; SOR/2022-220, ss. 7 and 10
s. 87.2,added, SOR/2012-274, ss. 14 and 19; SOR/2013-245, ss. 2 and 8; SOR/2015-144, ss. 2 and 11; SOR/2015-147; SOR/2016-298, s. 9; SOR/2021-242, ss. 7 and 10; SOR/2022-142, ss. 2 and 22; SOR/2022-220, ss. 8 and 10
s. 87.3,added, SOR/2021-242, ss. 8 and 10; SOR/2022-220, ss. 9 and 10
s. 88,SOR/2010-218, ss. 1 and 2; SOR/2016-316, ss. 4, 16 and 17
s. 88,“business experience”,
SOR/2004-167, s. 31
s. 88,“entrepreneur”,
SOR/2011-124, s. 1
s. 88,“entrepreneur selected by a province”,
SOR/2004-167, s. 31
s. 88,“former Regulations”,
added, SOR/2003-383, ss. 4 and 9
s. 88,“investment”,
SOR/2010-218, ss. 1 and 2
s. 88,“investor”,
SOR/2010-218, ss. 1 and 2
s. 88,“investor selected by a province”,
SOR/2004-167, s. 31
s. 88,“language skill area”,
added, SOR/2012-274, ss. 15 and 19
s. 88,“net assets”,
SOR/2004-167, s. 31
s. 88,“net income”,
SOR/2004-167, s. 31
s. 88,“qualifying business”,
SOR/2004-167, s. 31
s. 88,“relevant experience”,
SOR/2004-167, s. 31
s. 88,“self-employed person selected by a province”,
SOR/2004-167, s. 31
s. 89,SOR/2016-316, ss. 5, 16 and 17; replaced, SOR/2018-72, ss. 2 and 8
s. 90,SOR/2016-316, ss. 5 and 16
s. 91,SOR/2010-195, s. 9; SOR/2016-316, s. 5
s. 92,SOR/2004-167, s. 32; SOR/2016-316, s. 5
s. 93,SOR/2016-316, s. 5
s. 94,SOR/2016-316, s. 5
s. 95,SOR/2016-316, s. 5
s. 96,SOR/2004-167, ss. 33 and 80; SOR/2016-316, s. 5
s. 97,SOR/2016-316, ss. 6 and 17
s. 98,SOR/2004-167, s. 34; SOR/2011-124, s. 2; SOR/2014-140, s. 4[F]; SOR/2016-316, s. 6
s. 98.01,added, SOR/2018-72, ss. 3 and 8
s. 98.02,added, SOR/2018-72, ss. 3 and 8
s. 98.03,added, SOR/2018-72, ss. 3 and 8
s. 98.04,added, SOR/2018-72, ss. 3 and 8
s. 98.05,added, SOR/2018-72, ss. 3 and 8
s. 98.06,added, SOR/2018-72, ss. 3 and 8
s. 98.07,added, SOR/2018-72, ss. 3 and 8
s. 98.08,added, SOR/2018-72, ss. 3 and 8
s. 98.09,added, SOR/2018-72, ss. 3 and 8
s. 98.10,added, SOR/2018-72, ss. 3 and 8
s. 98.11,added, SOR/2018-72, ss. 3 and 8
s. 98.12,added, SOR/2018-72, ss. 3 and 8
s. 98.13,added, SOR/2018-72, ss. 3 and 8
s. 99,SOR/2004-167, ss. 35 and 80; SOR/2016-316, s. 6
s. 101,SOR/2004-167, ss. 36 and 80; SOR/2016-316, s. 7
s. 102,SOR/2004-167, s. 37; SOR/2012-274, ss. 16 and 19; SOR/2016-316, ss. 8, 16 and 17
s. 102.1,added, SOR/2012-274, ss. 17 and 19
s. 102.2,added, SOR/2012-274, ss. 17 and 19
s. 102.3,added, SOR/2012-274, ss. 17 and 19; replaced, SOR/2018-72, ss. 4 and 8
s. 103,SOR/2004-167, s. 38; SOR/2016-316, ss. 9, 16 and 17
s. 104,repealed, SOR/2016-316, s. 10
s. 105,SOR/2004-167, s. 39; SOR/2014-140, s. 5
s. 106,repealed, SOR/2008-202, ss. 6 and 11
s. 107,replaced, SOR/2008-202, ss. 6 and 11; SOR/2016-316, ss. 11, 16 and 17; repealed, SOR/2018-72, ss. 5 and 8
s. 108,SOR/2004-167, s. 40; SOR/2014-140, s. 6[F]; SOR/2016-316, ss. 12, 16 and 17; replaced, SOR/2018-72, ss. 6 and 8
s. 109,SOR/2010-195, s. 10[F]
ss. 109.1 to 109.3,added, SOR/2003-383, ss. 5 and 9; SOR/2016-316, ss. 13 and 18
s. 109.4,added, SOR/2003-383, ss. 5 and 9; repealed, SOR/2008-202, ss. 7 and 11; SOR/2016-316, ss. 13 and 18
s. 109.5,added, SOR/2003-383, ss. 5 and 9; SOR/2016-316, ss. 13 and 18
s. 111,replaced, SOR/2015-77, ss. 5 and 9; SOR/2017-53, ss. 6 and 12
s. 113,SOR/2004-167, s. 80; SOR/2010-78, s. 2
s. 114,replaced, SOR/2008-202, ss. 8 and 11
s. 114.1,added, SOR/2008-202, ss. 8 and 11
s. 115,replaced, SOR/2008-202, ss. 8 and 11
s. 117,SOR/2004-59, s. 4; SOR/2004-167, s. 41; SOR/2005-61, s. 3; SOR/2010-195, s. 11; SOR/2010-208, s. 2; SOR/2014-140, s. 7[F]; SOR/2015-139, ss. 2 and 5; replaced, SOR/2019-212, ss. 5 and 12; SOR/2023-249, s. 6
s. 118,SOR/2005-61, s. 4; replaced, SOR/2010-195, s. 12
s. 121,SOR/2004-167, s. 42; replaced, SOR/2014-133, ss. 6 and 14
s. 122,SOR/2008-202, s. 9[F] and 11
s. 125,SOR/2004-167, s. 43; SOR/2010-195, s. 13; SOR/2015-139, ss. 3 and 5; SOR/2023-249, s. 7
s. 128,SOR/2014-133, ss. 7 and 14
s. 129,SOR/2008-202, s. 10[F] and 11
s. 130,SOR/2012-20; SOR/2015-139, ss. 4 and 5
s. 131,SOR/2014-140, s. 8[E]
s. 132,SOR/2004-167, s. 44; SOR/2005-61, s. 5; SOR/2013-246, ss. 1 and 4; SOR/2014-133, ss. 8 and 14; SOR/2014-140, s. 9; SOR/2017-60, ss. 3 and 7
s. 133,SOR/2004-167, s. 45; SOR/2005-61, s. 6; SOR/2011-262; SOR/2013-246, ss. 2 and 4; SOR/2014-140, S. 10[E]
s. 134,SOR/2013-246, ss. 3 and 4; replaced, SOR/2019-212, ss. 6 and 12[E]
s. 135,SOR/2014-140, s. 11[F]
s. 136,SOR/2014-140, s. 12; replaced, SOR/2019-212, ss. 7 and 12
s. 136.7,added, SOR/2015-138, s. 2
s. 138,heading replaced, SOR/2011-222, s. 2
s. 138,“organisation de recommandation”,
SOR/2009-163, s. 2[F]
s. 138,“sponsor ”,
replaced, SOR/2023-249, s. 8
s. 138,“urgent need of protection”,
SOR/2011-222, s. 3
s. 139,SOR/2004-167, s. 80; SOR/2011-222, s. 4; SOR/2012-225, s. 4; SOR/2014-140, s. 13[F]
s. 140.1,added, SOR/2012-225, s. 5
s. 140.2,added, SOR/2012-225, s. 5
s. 140.3,added, SOR/2012-225, s. 5
s. 140.4,added, SOR/2012-225, s. 5; replaced, SOR/2018-128, ss. 6 and 11
s. 141,SOR/2004-167, s. 80; SOR/2012-225, s. 6; SOR/2014-140, s. 14
s. 142,SOR/2012-225, s. 7; replaced, SOR/2014-133, ss. 9 and 14
s. 143,SOR/2004-167, s. 46[F]; SOR/2009-163, s. 3[F]
s. 146,replaced, SOR/2011-222, s. 5
s. 148,SOR/2009-163, s. 4[F]; repealed, SOR/2011-222, s. 6
s. 149,repealed, SOR/2011-222, s. 6
s. 150,SOR/2004-167, s. 47; SOR/2009-163, s. 5[F]; repealed, SOR/2012-225, s. 8
s. 151,SOR/2009-163, s. 6[F]
s. 151.1,added, SOR/2004-167, s. 48; SOR/2009-163, s. 7[F]
s. 153,SOR/2009-163, s. 8[F]; SOR/2012-225, s. 9; SOR/2014-140, s. 15
s. 156,SOR/2010-195, s. 14
s. 158,SOR/2004-167, s. 80; replaced, SOR/2023-249, s. 9
ss. 159.1 to 159.4,added, SOR/2004-217, ss. 2 and 3
s. 159.1,“agreement”,
replaced, SOR/2023-58, ss. 2 and 6
s. 159.1,“stateless person”,
added, SOR/2023-58, ss. 2 and 6
s. 159.01,added, SOR/2023-58, ss. 1 and 6
s. 159.4,SOR/2023-58, ss. 3 and 6
s. 159.5,added, SOR/2004-217, ss. 2 and 3; SOR/2009-290, s. 2[E]; SOR/2015-46; SOR/2023-58, ss. 4 and 6
s. 159.6,added, SOR/2004-217, ss. 2 and 3; SOR/2009-210, s. 1; SOR/2023-58, ss. 5 and 6
s. 159.7,added, SOR/2004-217, ss. 2 and 3
s. 159.8,added, SOR/2012-252, ss. 1 and 3
s. 159.9,added, SOR/2012-252, ss. 1 and 3
s. 159.91,added, SOR/2012-252, ss. 1 and 3
s. 159.92,added, SOR/2012-252, ss. 1 and 3
s. 160,SOR/2008-193, s. 1; SOR/2009-290, s. 3[F]
s. 160.1,added, SOR/2012-154, ss. 7 and 18
s. 161,SOR/2014-139, s. 4
s. 164,replaced[F], SOR/2009-290, s. 4
s. 169,SOR/2009-290, s. 5[F]
s. 172,SOR/2008-193, s. 2
s. 173,SOR/2009-290, s. 6
s. 174.1,added, SOR/2012-244
s. 175,SOR/2012-154, ss. 8 and 18
s. 177,SOR/2014-140, s. 16[E]
s. 178,SOR/2004-167, s. 49; SOR/2011-126, s. 1
s. 179,SOR/2012-154, ss. 9 and 18; SOR/2013-210, s. 1
s. 180,replaced, SOR/2019-212, ss. 8 and 12
s. 182,replaced, SOR/2013-210, s. 2; SOR/2014-14, ss. 3 and 21
s. 182.1,added, SOR/2013-210, s. 2
s. 182.2,added, SOR/2013-210, s. 2
s. 183,SOR/2010-172, ss. 1 and 9 (Erratum, Vol. 144, No 19, page 1791); SOR/2013-210, s. 3; SOR/2013-245, ss. 3 and 8; SOR/2014-14, ss. 4 and 21; SOR/2014-269, ss. 3 and 8; SOR/2015-144, ss. 3 and 11; SOR/2018-128, ss. 7 and 11; SOR/2022-142, ss. 3 and 22
s. 184,SOR/2004-167, s. 50
s. 185,SOR/2004-167, s. 51[F]
s. 186,SOR/2010-253, s. 3; SOR/2011-126, s. 2; SOR/2014-14, ss. 5 and 21; SOR/2014-170; SOR/2018-249, ss. 1 and 2; replaced, SOR/2019-212, ss. 9 and 12[F]
s. 188,SOR/2004-167, s. 52[F]; SOR/2014-14, ss. 6 and 21
s. 190,SOR/2002-326, s. 1; SOR/2002-332, s. 1; SOR/2003-197, s. 2; SOR/2003-260, s. 2; SOR/2004-111, s. 1; SOR/2004-167, s. 53; SOR/2006-228, s. 1; SOR/2007-238, s. 1; SOR/2008-54, s. 1; SOR/2008-308, ss. 1 and 2; SOR/2009-105, s. 1; SOR/2009-163, s. 9[F]; SOR/2009-207, s. 1; SOR/2009-208, s. 1; SOR/2010-265; SOR/2011-125, s. 3; SOR/2011-126, s. 3; SOR/2012-171; SOR/2013-201; SOR/2014-267, ss. 1 and 2; SOR/2015-77, ss. 6 and 9; SOR/2016-293, s. 1 and 2; SOR/2017-147, ss. 2 and 3; SOR/2017-246, ss. 3 and 5; added, SOR/2018-109, ss. 4 and 6
s. 190,“nationaux”,
replaced, SOR/2019-212, ss. 10 and 12[F]; SOR/2023-249, s. 10[F]
s. 190,“ressortissants”,
replaced, SOR/2019-212, ss. 10 and 12[F]; SOR/2023-249, s. 10[F]
s. 192,replaced[F], SOR/2011-126, s. 4
ss. 193.1 to 193.4,added, SOR/2008-309, s. 1; repealed, SOR/2008-309, ss. 2 and 3; added new, SOR/2014-185, s. 1; repealed as of 2015.09.15, SOR/2014-185, ss. 2 and 3
s. 193.5,added, SOR/2008-309, s. 1; repealed, SOR/2008-309, ss. 2 and 3
s. 196.1,added, SOR/2013-245, ss. 4 and 8; SOR/2015-144, ss. 4 and 11; SOR/2022-142, ss. 4 and 22
s. 196.2,SOR/2017-56, s. 2; SOR/2022-142, ss. 5 and 22
s. 198,SOR/2004-167, s. 54; SOR/2010-172, ss. 5 and 9 (Erratum, Vol. 144, No 19, page 1791); SOR/2015-147; SOR/2016-136, s. 4; SOR/2017-78, s. 7
s. 198,“nationaux”,
replaced, SOR/2019-212, ss. 11 and 12[F]
s. 198,“ressortissants”,
replaced, SOR/2019-212, ss. 11 and 12[F]
s. 199,SOR/2004-167, s. 55
s. 200,SOR/2004-167, s. 56; SOR/2010-172, ss. 2 and 9 (Erratum, Vol. 144, No 19, page 1791); SOR/2012-154, ss. 10 and 18; SOR/2013-245, ss. 5 and 8; SOR/2014-139, s. 5[F]; SOR/2015-25, ss. 1 and 7; SOR/2015-144, ss. 5 and 11; SOR/2017-78, s. 8; replaced, SOR/2018-26, ss. 1 and 5; repealed, SOR/2018-61, ss. 1 and 2; replaced, SOR/2019-148, ss. 1 and 4; SOR/2022-142, ss. 6 and 22
s. 201,SOR/2010-172, ss. 3 and 9 (Erratum, Vol. 144, No 19, page 1791)
s. 203,SOR/2004-167, s. 57; SOR/2010-172, ss. 4, 5 and 9 (Erratum, Vol. 144, No 19, page 1791); SOR/2013-150, ss. 1 and 2; SOR/2013-245, ss. 6 and 8; SOR/2014-84, s. 1; SOR/2015-144, ss. 6 and 11; SOR/2015-147; SOR/2022-142, ss. 7 and 22
s. 204,replaced, SOR/2018-26, ss. 2 and 5
s. 205,SOR/2014-14, ss. 7 and 21
s. 206,SOR/2012-252, ss. 2 and 3; SOR/2014-139, s. 6[F]
s. 207,SOR/2010-252, s. 3; SOR/2017-78, s. 9; added, SOR/2019-148, ss. 2 and 4
s. 208,SOR/2004-167, s. 28
s. 209,replaced, SOR/2024-11, ss. 2 and 5
s. 209.1,added, SOR/2013-245, ss. 7 and 8
s. 209.11,added, SOR/2015-25, ss. 2 and 7; replaced, SOR/2019-174, ss. 9 and 16; SOR/2022-142, ss. 8 and 22
s. 209.2,added, SOR/2013-245, ss. 7 and 8; SOR/2015-25, ss. 3 and 7; SOR/2017-56, s. 3; SOR/2022-142, ss. 9 and 22
s. 209.3,added, SOR/2013-245, ss. 7 and 8; SOR/2014-84, s. 1; SOR/2015-147; SOR/2017-56, s. 4; SOR/2022-142, ss. 10 and 22
s. 209.4,added, SOR/2013-245, ss. 7 and 8; SOR/2022-142, ss. 11 and 22
s. 209.5,SOR/2022-142, ss. 12 and 22
s. 209.7,SOR/2022-142, ss. 13 and 22
ss. 209.5 to 209.8,added, SOR/2013-245, ss. 7 and 8; SOR/2014-84, s. 2
s. 209.9,added, SOR/2013-245, ss. 7 and 8; SOR/2014-84, ss. 2 and 3[E]
s. 209.91,added, SOR/2013-245, ss. 7 and 8; SOR/2014-84, s. 2; repealed, SOR/2015-144, ss. 7 and 11; added, SOR/2018-26, ss. 3 and 5
s. 209.92,added, SOR/2013-245, ss. 7 and 8; SOR/2014-84, s. 2; and heading before it replaced, SOR/2022-142, ss. 14 and 22
ss. 209.93 to 209.99,added, SOR/2015-144, ss. 8 and 11
s. 209.95,SOR/2022-142, ss. 15 and 22
s. 209.96,SOR/2017-56, s. 5; SOR/2022-142, ss. 16 and 22
s. 209.97,replaced, SOR/2022-142, ss. 17 and 22
ss. 209.991 to 209.997,added, SOR/2015-144, ss. 8 and 11
s. 209.993,SOR/2022-142, ss. 18 and 22
s. 209.994,replaced, SOR/2019-174, ss. 10 and 16
s. 209.996,replaced, SOR/2019-174, ss. 11 and 16; SOR/2022-142, ss. 19 and 22
s. 209.997,SOR/2022-142, ss. 20 and 22
s. 211.1,added, SOR/2014-14, ss. 8 and 21
s. 211.2,added, SOR/2014-14, ss. 8 and 21
s. 212,replaced, SOR/2014-14, ss. 9 and 21
s. 214,SOR/2014-14, ss. 10 and 21
s. 214,“nationaux”,
replaced, SOR/2019-212, ss. 11 and 12[F]
s. 214,“ressortissants”,
replaced, SOR/2019-212, ss. 11 and 12[F]
s. 215,SOR/2014-14, ss. 11 and 21
s. 216,SOR/2004-167, s. 59; SOR/2012-154, ss. 11 and 18; SOR/2014-14, ss. 12 and 21
s. 217,SOR/2004-167, s. 60; SOR/2014-14, ss. 13 and 21
s. 219,SOR/2004-167, s. 61; SOR/2014-14, ss. 14 and 21
s. 220.1,added, SOR/2014-14, ss. 15 and 21
s. 221,SOR/2004-167, s. 62
s. 222,replaced, SOR/2014-14, ss. 16 and 21; SOR/2024-11, ss. 3 and 5
s. 224,SOR/2011-126, s. 5
s. 225,SOR/2011-126, s. 6; SOR/2014-269, ss. 4, 7 and 8
s. 226,SOR/2011-126, s. 7; SOR/2014-269, ss. 7 and 8; SOR/2016-136, s. 5
s. 227,SOR/2016-136, s. 6[E]
s. 228,SOR/2004-167, s. 63 SOR/2013-210, s. 4; SOR/2014-14, ss. 17 and 21; SOR/2014-237; SOR/2014-269, ss. 5 and 8; SOR/2019-200, ss. 1 and 4; added, SOR/2020-55, ss. 5 and 8 S.C. 2023, S.8, s. 19
s. 229,SOR/2004-167, s. 64; SOR/2016-136, s. 7; replaced; SOR/2019-200, ss. 2 and 4; S.C. 2023, S.8, s. 20
s. 230,SOR/2016-136, s. 8[F]; S.C. 2023, S.8, s. 21
s. 231,SOR/2012-272, ss. 1 to 3; SOR/2016-136, s. 9[F]; SOR/2022-113, s. 1
s. 232,SOR/2012-154, ss. 12 and 18
s. 233,replaced, SOR/2010-252, s. 1
s. 234,SOR/2016-136, s. 10[E]; SOR/2017-214, ss. 4 and 10[F]
s. 237,replaced[F], SOR/2016-136, s. 11
s. 240,SOR/2015-77, ss. 7 and 9; SOR/2016-136, s. 12[F]; SOR/2017-214, ss. 5 and 10; replaced, SOR/2018-232, ss. 1 and 2
s. 241,“nationaux”,
replaced, SOR/2019-212, ss. 11 and 12[F]
s. 241,“ressortissants”,
replaced, SOR/2019-212, ss. 11 and 12[F]
s. 243.1,added, SOR/2024-11, ss. 4 and 5
s. 246,SOR/2016-136, s. 13[F]; SOR/2018-170, ss. 2 and 3
s. 247,SOR/2004-167, s. 65; SOR/2016-136, s. 14[E]; SOR/2017-214, ss. 6 and 10
s. 248,SOR/2017-214, ss. 7 and 10; SOR/2019-213, ss. 1 and 3
s. 248.1,added, SOR/2019-213, ss. 2 and 3
s. 250,replaced, SOR/2017-214, ss. 8 and 10
s. 251,SOR/2014-140, s. 17[F]; replaced, SOR/2017-214, ss. 8 and 10
s. 252,replaced, SOR/2017-214, ss. 9 and 10
ss. 253 to 258,replaced, SOR/2021-202, s. 1
s. 258.1,added, SOR/2013-210, s. 5; replaced, SOR/2016-37, s. 3; added, SOR/2020-55, ss. 6 and 8
s. 259,SOR/2015-46; replaced, SOR/2016-37, s. 4[F]; SOR/2016-37, ss. 14 and 20; SOR/2017-53, ss. 7 and 12
s. 260,replaced, SOR/2016-37, s. 5
s. 263,SOR/2012-154, ss. 13 and 18; replaced, SOR/2016-37, s. 6
s. 268,SOR/2004-167, s. 66; replaced, SOR/2016-37, s. 7[E]
s. 269,replaced, SOR/2016-37, s. 8; replaced, SOR/2016-37, ss. 18 and 20
s. 270,repealed, SOR/2004-167, s. 67; replaced,SOR/2016-37, s. 8
s. 273,replaced, SOR/2016-37, s. 9
s. 276,replaced, SOR/2016-37, s. 10
s. 277,replaced, SOR/2016-37, s. 10; SOR/2016-37, ss. 15 and 20
s. 279,SOR/2004-167, s. 68; replaced, SOR/2016-37, s. 11; replaced, SOR/2016-37, ss. 16 and 20; SOR/2017-53, ss. 8 and 12
s. 280,replaced, SOR/2016-37, s. 12
s. 282,replaced, SOR/2016-37, s. 13; added,SOR/2016-37, ss. 17 and 20; SOR/2017-53, ss. 9 and 12
s. 287,SOR/2004-167, s. 69[E]
s. 288,SOR/2009-163, s. 10[F]
s. 289,SOR/2009-163, s. 11[F]; SOR/2012-154, ss. 14 and 18
s. 290,replaced, SOR/2018-22, ss. 1 and 4; SOR/2022-149, s. 1; SOR/2023-279, s. 1
s. 291,SOR/2009-163, s. 12[F]; replaced, SOR/2018-22, ss. 2 and 4
s. 292,SOR/2009-163, s. 13[F]
s. 293,SOR/2006-116, s. 1; replaced, SOR/2018-22, ss. 3 and 4
s. 294,SOR/2009-163, s. 14[F]; SOR/2013-73, ss. 3 and 5; SOR/2014-19, ss. 1 and 7; SOR/2020-45, ss. 1 and 4
s. 294.1,heading and s. added, SOR/2015-77, ss. 8 and 9; SOR/2017-53, ss. 10 and 12
s. 295,SOR/2003-383, ss. 6 and 9; SOR/2005-61, s. 7; SOR/2009-163, s. 15; SOR/2011-222, s. 7; SOR/2014-133, ss. 10, 13 and 14; heading repealed, SOR/2015-77, ss. 8 and 9; SOR/2016-316, ss. 14 to 17 and 18; SOR/2017-60, ss. 4 and 7; replaced, SOR/2018-72, ss. 7 and 8; repealed, SOR/2019-174, ss. 12 and 16; replaced, SOR/2020-45, ss. 2 and 4
s. 296,SOR/2005-63, ss. 1 and 2; SOR/2010-121, s. 1; SOR/2014-19, ss. 2 and 7; replaced, SOR/2019-174, ss. 13 and 16
s. 297,SOR/2004-167, s. 70; repealed, SOR/2014-19, ss. 3 and 7
s. 298,SOR/2003-197, s. 3; SOR/2004-111, s. 2; SOR/2004-167, s. 71; SOR/2010-121, s. 2; SOR/2010-252, s. 2
s. 299,SOR/2010-121, s. 3[F]; SOR/2011-222, s. 8; SOR/2014-19, ss. 4 and 7; SOR/2015-25, ss. 4[E] and 7; SOR/2019-148, ss. 3 and 4; replaced, SOR/2019-174, ss. 14 and 16
s. 300,SOR/2011-222, s. 9; SOR/2014-19, ss. 5 and 7; SOR/2015-25, ss. 5[E] and 7
s. 301,SOR/2004-167, s. 72; SOR/2009-163, s. 16; SOR/2012-154, ss. 15 and 18; SOR/2014-133, ss. 11, 13 and 14; SOR/2017-78, s. 10
s. 302,SOR/2004-167, s. 73; SOR/2011-222, s. 10
s. 303,SOR/2004-167, s. 74; SOR/2005-61, s. 8; replaced, SOR/2020-45, ss. 3 and 4
s. 303.1,added, SOR/2015-25, ss. 6 and 7; added, SOR/2018-26, ss. 4 and 5; replaced, SOR/2019-174, ss. 15 and 16
s. 303.2,added, SOR/2015-25, ss. 6 and 7; SOR/2017-78, s. 11
s. 305,SOR/2011-222, s. 11; SOR/2014-19, ss. 6 and 7
s. 307,SOR/2014-133, ss. 12 to 14; heading replaced, SOR/2015-95, ss. 1 and 2
s. 314,SOR/2009-163, s. 17; SOR/2010-172, ss. 5 and 9 (Erratum, Vol. 144, No 19, page 1791)
s. 315.1,added, SOR/2013-73, ss. 4 and 5; replaced, SOR/2018-128, ss. 8 and 11; replaced, SOR/2018-128, ss. 9 and 11
s. 315.2,added, SOR/2013-149, ss. 1 and 2; SOR/2014-169; SOR/2015-147; replaced, SOR/2017-279, s. 1
s. 315.21,added, SOR/2014-6, ss. 1 and 2
s. 315.22,added, SOR/2014-6, ss. 1 and 2
s. 315.23,added, SOR/2014-6, ss. 1 and 2; SOR/2017-53, ss. 11 and 12; SOR/2017-79, s. 1[F]
s. 315.24,added, SOR/2014-6, ss. 1 and 2; replaced, SOR/2017-79, s. 2[F]
s. 315.25,added, SOR/2014-6, ss. 1 and 2; SOR/2017-79, s. 3[F]
s. 315.26,added, SOR/2014-6, ss. 1 and 2
s. 315.27,added, SOR/2014-6, ss. 1 and 2; SOR/2017-79, s. 4[F]
s. 315.28,added, SOR/2014-6, ss. 1 and 2
s. 315.29,added, SOR/2014-6, ss. 1 and 2
s. 315.3,added, SOR/2014-6, ss. 1 and 2; SOR/2017-79, s. 5[F]
s. 315.4 to 315.30,SOR/2017-79, s. 5[F]
s. 315.31,added, SOR/2014-6, ss. 1 and 2; SOR/2017-79, s. 5[F]
s. 315.32,added, SOR/2014-6, ss. 1 and 2; SOR/2017-79, s. 5[F]
s. 315.33,added, SOR/2014-6, ss. 1 and 2; SOR/2017-79, s. 6[F]
s. 315.34,added, SOR/2014-6, ss. 1 and 2
s. 315.35,added, SOR/2014-6, ss. 1 and 2; SOR/2017-79, s. 7[F]
s. 315.36 to 315.43,SOR/2017-79, s. 8
s. 320,SOR/2004-167, s. 75
s. 334,replaced, SOR/2012-225, s. 10
s. 346,SOR/2004-167, s. 76
s. 347,SOR/2012-154, ss. 16 and 18
s. 348,SOR/2009-163, s. 18[F]
s. 350,SOR/2003-383, ss. 7 and 9
s. 354,replaced, SOR/2012-154, ss. 17 and 18; SOR/2014-269, ss. 6 and 8
s. 355,SOR/2004-167, s. 77
s. 356,SOR/2004-167, s. 78
s. 361,SOR/2003-383, ss. 8 and 9; SOR/2010-195, s. 15[F]
s. 362,replaced[F], SOR/2014-140, s. 18
s. 365,SOR/2003-97, s. 1; SOR/2004-34, s. 1; SOR/2005-61, s. 9
Schedule 1,SOR/2004-167, s. 79
Schedule 1.01,added, SOR/2018-128, ss. 10 and 11
Schedule 1.1,added, SOR/2017-246, ss. 4 and 5; added, SOR/2018-107, ss. 1 and 2; SOR/2018-109, ss. 5 and 6; repealed, SOR/2020-55, ss. 7 and 8; SOR/2022-80, ss. 3 and 4; SOR/2024-34, ss. 3 and 4
Schedule 2,repealed, SOR/2011-222, s. 12; added new, SOR/2015-144, ss. 9 and 11; SOR/2017-56, s. 6; SOR/2022-142, ss. 21 and 22; SOR/2023-249, ss. 11[E]
Schedule 3,added, SOR/2016-37, ss. 19 and 20
Oath or Solemn Affirmation of Office Rules (Immigration and Refugee Board), SOR/2012-255 [Serment professionnel ou la déclaration (Commission de l’immigration et du statut de réfugié) — Règles]
Protection of Passenger Information Regulations, SOR/2005-346 [Protection des renseignements relatifs aux passagers — Règlement]
s. 1,“advance passenger information”,
repealed, SOR/2016-38, s. 1
s. 1,“commercial vehicle”,
added, SOR/2016-38, s. 1
s. 1,“day of departure”,
added, SOR/2016-38, s. 1
s. 1,“enforcement database”,
repealed, SOR/2016-38, s. 1
s. 1,“intelligence official”,
repealed, SOR/2016-38, s. 1
s. 1,“passenger name record information”,
replaced, SOR/2016-38, s. 1
s. 1,“PAXIS system”,
repealed, SOR/2016-38, s. 1
s. 1,“serious transnational crime”,
added, SOR/2016-38, s. 1
s. 1,“terrorism offence”,
added, SOR/2016-38, s. 1
s. 1,“terrorist group”,
added, SOR/2016-38, s. 1
s. 1,“time of departure”,
added, SOR/2016-38, s. 1
ss. 2 to 9,replaced, SOR/2016-38, s. 2
s. 10,repealed, SOR/2016-38, s. 2
s. 11,repealed, SOR/2016-38, s. 2
Refugee Appeal Division Rules, SOR/2012-257 [Section d’appel des réfugiés — Règles de la]
Refugee Protection Division Rules, SOR/2012-256 [Section de la protection des réfugiés — Règles de la]
Regulations Amending the Immigration and Refugee Protection Regulations (Emergencies Act and Quarantine Act), SOR/2020-91 [Règlement sur l’immigration et la protection des réfugiés (Loi sur les mesures d’urgence et Loi sur la mise en quarantaine) — Règlement modifiant le]
Regulations Designating a Body for the Purposes of Paragraph 91(2)(c) of the Immigration and Refugee Protection Act, SOR/2011-142 [Application de l’alinéa 91(2)c) de la Loi sur l’immigration et la protection des réfugiés — Règlement désignant un organisme pour l’]
INCOME TAX ACT [R.S. 1985, c. 1 (5th Supp.)] [IMPÔT SUR LE REVENU (LOI DE L’)]
s. 87,S.C. 2020, C.11, s. 1
s. 125.7,S.C. 2020, C.11, s. 2
s. 152,S.C. 2020, C.11, s. 3
s. 241,S.C. 2020, C.11, s. 7
Income Earned in Quebec Income Tax Remission Order, 1982, SOR/83-96 [Remise d’impôt sur le revenu gagné au Québec — Décret de 1982]
Income Earned in Quebec Income Tax Remission Order, 1979, SOR/79-439 [Remise d’impôt sur le revenu gagné au Québec — Décret de 1979]
Janet De La Torre Remission Order, SI/2017-81 [Janet De La Torre — Décret de remise visant]
Income Tax Regulations, C.R.C., c. 945 [Impôt sur le revenu — Règlement de l’]
Expression,“Income Tax Application Rules, 1971” replaced throughout by “Income Tax Application Rules”,SOR/94-686, s. 48
French expression,“coût en immobilisation” replaced throughout by “coût en capital”,SOR/94-686, s. 80[F]
French expression,“exercice financier” replaced throughout by “exercice”,SOR/94-686, s. 81[F]
Part I
[ss. 100 to 110]
Words,“Federal Provincial Fiscal Arrangements and Established Programs Financing Act, 1977” replaced throughout by “Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977”,SOR/85-453, ss. 1 and 5
s. 100,SOR/80-941, ss. 1 and 7; SOR/81-471, ss. 1 and 8; SOR/83-692, ss. 1 and 9; SOR/89-508, ss. 1 and 8; SOR/94-238, ss. 1 and 5; SOR/97-470, ss. 1 and 3; SOR/99-17, ss. 1 and 10; SOR/2001-209; SOR/2001-221, ss. 1 and 9; SOR/2005-185, s. 1; S.C. 2012, c. 31, s. 58; SOR/2022-42, ss. 1 and 2
s. 100,“estimated deductions”,
added, SOR/80-941, ss. 1 and 7; replaced, SOR/83-349, ss. 1 and 6; replaced, SOR/89-508, ss. 1 and 8; replaced, SOR/94-238, ss. 1 and 5
s. 100,“exemptions”,
SOR/78-2, ss. 1 and 3; SOR/83-692, ss. 1 and 9; SOR/87-471, ss. 1 and 5; SOR/88-312, ss. 1 and 5; repealed, SOR/89-508, ss. 1 and 8
s. 100,“pay period”,
added, SOR/81-471, ss. 1 and 8
s. 100,“personal credits”,
added, SOR/89-508, ss. 1 and 8; SOR/94-238, ss. 1 and 5; replaced, SOR/2001-221, ss. 1 and 9
s. 100,“remuneration”,
SOR/78-2, ss. 1, 3 and 4; SOR/78-331, s. 1; SOR/80-382, s. 1; SOR/80-502, ss. 1 and 4; SOR/80-683, s. 1; SOR/80-901, s. 1; SOR/80-941, ss. 1 and 7; SOR/83-349, ss. 1 and 6; SOR/86-629, ss. 1 and 5; SOR/87-638, s. 1; SOR/89-147, ss. 1 and 2; SOR/92-51, ss. 1 and 9; SOR/95-298, ss. 1 and 5; SOR/98-259, ss. 1 and 3; SOR/99-17, ss. 1 and 10; SOR/99-22, ss. 1 and 6; SOR/2000-63, s. 1; SOR/2001-188, ss. 14 and 18; SOR/2001-221, ss. 1 and 9; S.C. 2012, c. 27, s. 30; S.C. 2012, c. 31, s. 58; SOR/2016-30, s. 1; C.R.C. , c. 945, s. 70
s. 100,“rémunération”,
SOR/2001-216, ss. 10[F] and 12
s. 100,“total remuneration”,
added, SOR/80-941, ss. 1 and 7; replaced, SOR/98-259, ss. 1 and 3
s. 101,replaced, SOR/81-471, ss. 2 and 8
s. 102,SOR/78-331, s. 2; SOR/78-449, ss. 1 and 6; SOR/78-625, ss. 1 and 4; SOR/79-359, ss. 1 and 4; SOR/79-694, ss. 1 and 4 (Erratum[F], Vol. 113, No 20, p. 3671); SOR/80-187, ss. 1 and 3; SOR/80-683, s. 2; replaced, SOR/80-941, ss. 2 and 7; SOR/81-471, ss. 3 and 8; SOR/83-349, ss. 2 and 6; SOR/83-692, ss. 2 to 4 and 9; SOR/84-913, ss. 1 and 5; SOR/84-966; SOR/85-453, ss. 2 and 5; SOR/86-629, ss. 2 and 5; SOR/87-471, ss. 2 and 5; SOR/88-310, ss. 1 and 4; SOR/89-508, ss. 2 and 8; SOR/90-161, ss. 1 and 4; SOR/91-150, ss. 1 and 3; SOR/91-279, ss. 1 and 5; SOR/91-536, ss. 1 and 5; SOR/92-138, ss. 1 and 4; SOR/92-667, ss. 1 and 6; SOR/94-238, ss. 2 and 5; SOR/94-569, s. 1; SOR/98-259, ss. 2 and 3; SOR/99-17, ss. 2 and 10; SOR/2001-221, ss. 2 and 9; SOR/2005-185, s. 2
s. 103,SOR/78-2, ss. 2 and 3; SOR/78-331, s. 3; SOR/78-449, ss. 2 and 6; SOR/78-625, ss. 2 and 4; SOR/79-359, ss. 2 and 4; SOR/79-694, ss. 2 and 4 (Erratum[F], Vol. 113, No 20, p. 3671); SOR/80-382, s. 2; SOR/80-502, ss. 2 and 4; SOR/80-683, s. 3; SOR/80-901, s. 2; SOR/80-941, ss. 3 and 7; SOR/81-471, ss. 4 and 8; SOR/83-349, ss. 3 and 6; SOR/83-360, ss. 1 and 3; SOR/83-692, ss. 5 and 9; SOR/84-223, ss. 1 and 3; SOR/84-913, ss. 2 and 5; SOR/85-979, ss. 1 and 2; SOR/86-629, ss. 3 and 5; SOR/87-256, ss. 1 and 2; SOR/87-471, ss. 3 and 5; SOR/87-638, s. 2; SOR/88-153, ss. 1 and 2; SOR/88-310, ss. 2 and 4; SOR/89-147, ss. 2 and 3; SOR/89-508, ss. 3 and 8; SOR/90-161, ss. 2 and 4; SOR/91-150, ss. 2 and 3; SOR/91-279, ss. 2 and 5; SOR/91-536, ss. 2 and 5; SOR/92-51, ss. 2 and 9; SOR/92-138, ss. 2 and 4; SOR/92-667, ss. 2 and 6; SOR/93-399, ss. 1 and 2; SOR/94-238, ss. 3 and 5; SOR/94-569, ss. 2 and 4; SOR/96-205; SOR/96-464; SOR/97-137; SOR/97-531; SOR/99-17, ss. 3 and 10; SOR/99-18, ss. 1 and 4; SOR/99-22, ss. 2 and 6; SOR/2000-10, s. 1; SOR/2000-12, s. 1; SOR/2000-329, s. 1; SOR/2001-216, ss. 10[F] and 12; SOR/2001-221, ss. 3 and 9; S.C. 2014, c. 20, s. 32; C.R.C. , c. 945, s. 71
s. 103.1,added, SOR/2016-30, s. 2
s. 104,SOR/78-449, s. 3; SOR/78-754, ss. 1[F] and 2; SOR/89-508, ss. 4 and 8; SOR/92-176, ss. 1 and 2; SOR/92-667, ss. 3 and 6; SOR/93-81; SOR/94-238, ss. 4 and 5; SOR/94-246, ss. 1 and 2; SOR/94-686, s. 49[F]; SOR/97-470, ss. 2 and 3; SOR/99-19, ss. 1 and 3; SOR/2001-188, ss. 1, 14 and 18; SOR/2001-221, ss. 4 and 9; S.C. 2013, c. 34, s. 376; SOR/2016-30, s. 3
s. 104.1,added, SOR/99-19, ss. 2 and 3; SOR/2001-188, ss. 14 and 18
s. 105,SOR/94-686, s. 49[F]; SOR/2009-302, ss. 1 and 13
s. 105.1,added, SOR/83-692, ss. 6 and 9; SOR/88-165, ss. 31[F] and 32
s. 106,SOR/80-941, ss. 4 and 7; replaced, SOR/81-471, ss. 5 and 8; SOR/83-349, ss. 4 and 6; SOR/83-692, ss. 7 and 9; SOR/84-913, ss. 3 and 5; SOR/85-453, ss. 3 and 5; SOR/89-508, ss. 5 and 8; SOR/2001-221, ss. 5 and 9
s. 107,replaced, SOR/80-941, ss. 5 and 7; SOR/81-471, ss. 6 and 8; SOR/89-508, ss. 6 and 8; SOR/2001-221, ss. 6 and 9
s. 108,SOR/87-718, ss. 1 and 2; SOR/88-165, ss. 31[F] and 32; SOR/89-579, ss. 1 and 2; SOR/91-536, ss. 3 and 5; SOR/93-93, ss. 1 and 2; SOR/97-472, ss. 3 and 4; SOR/99-17, ss. 4 and 10; S.C. 2007, c. 35, s. 71; S.C. 2014, c. 20, s. 33; S.C. 2015, c. 36, s. 20
s. 110,added, SOR/93-535; SOR/99-17, ss. 5 and 10
s. 111,added, SOR/2020-106, ss. 1 and 2
Part II
[ss. 200 to 238]
Expressions,“en la forme prescrite” and “dans la forme prescrite”,replaced by “selon le formulaire prescrit” throughout, SOR/88-165, ss. 31[F] and 32
s. 200,SOR/78-909, ss. 1 and 3; SOR/79-939, ss. 1 and 3; SOR/81-936, ss. 1 and 6; SOR/83-866, s. 1; SOR/83-867, s. 1; SOR/89-473, ss. 1 and 3; SOR/95-298, ss. 2 and 5; SOR/99-17, ss. 6 and 10; SOR/99-22, ss. 3 and 6; SOR/2003-5, s. 1; SOR/2003-328, s. 1; SOR/2011-188, ss. 1[F] and 29; SOR/2015-170, ss. 1 and 6; S.C. 2016, c. 7, s. 55
s. 201,SOR/79-939, ss. 2 and 3; SOR/83-866, s. 2; SOR/83-867, s. 2; SOR/86-426, ss. 1 and 2; SOR/86-1092, ss. 1[F] and 26; SOR/88-554, ss. 1 and 2; SOR/91-123, ss. 1 and 3; SOR/93-527, ss. 1 and 5; SOR/94-686, s. 1[F]; SOR/96-283, ss. 1 and 3; SOR/96-435, ss. 1 and 5; SOR/2010-93, ss. 1 and 41; S.C. 2013, c. 40, s. 96
s. 202,SOR/79-487, ss. 1 and 2; SOR/80-382, ss. 3 to 5; SOR/81-936, ss. 2 and 6; SOR/83-866, s. 3; SOR/86-522, ss. 1 and 3; SOR/88-165, ss. 1 and 32; SOR/88-395, ss. 1 and 2; SOR/93-527, ss. 2 and 5; SOR/94-686, s. 50[F]; SOR/99-22, ss. 4 and 6; SOR/2000-13, s. 1; SOR/2001-216, ss. 10[F] and 12; SOR/2003-5, s. 2; SOR/2005-123, s. 1; S.C. 2009, c. 2, s. 83; SOR/2011-188, ss. 2 and 29; S.C. 2013, c. 34, s. 27; S.C. 2014, c. 20, s. 34; SOR/2016-30, s. 4; S.C. 2023, c. 47, s. 96
s. 203,repealed, SOR/2003-5, s. 3
s. 204,SOR/94-686, s. 51[F]; SOR/96-283, ss. 2 and 3; SOR/99-22, ss. 5 and 6; SOR/2000-13, s. 2; SOR/2001-216, ss. 10[F] and 12; S.C. 2009, c. 2, s. 84; SOR/2016-30, s. 5
s. 204.1,added, S.C. 2007, c. 35, s. 72
s. 204.2,added, C.R.C. , c. 945, s. 72
s. 205,SOR/2013-199, ss. 1 and 2; SOR/2015-170, ss. 2 and 6; C.R.C. , c. 945, s. 73; S.C. 2023, c. 47, s. 99
s. 205.1,added, SOR/99-20, ss. 1 and 2; SOR/2011-295, ss. 1 and 2; SOR/2015-140; C.R.C. , c. 945, s. 74; S.C. 2023, c. 47, s. 98
s. 207,SOR/94-686, s. 50[F]
s. 208,SOR/83-866, ss. 4 and 7; repealed, SOR/2010-93, ss. 2 and 42
s. 209,SOR/85-160, s. 1; SOR/87-512, ss. 1 and 3; SOR/89-519, ss. 1 and 3; SOR/92-455, ss. 1 and 3; SOR/93-527, ss. 3 and 5; SOR/2003-5, s. 4; S.C. 2009, c. 2, s. 85; SOR/2010-93, ss. 3 and 42; C.R.C. , c. 945, s. 75; S.C. 2023, c. 47, s. 99
s. 210,replaced, SOR/2011-188, ss. 3 and 29; replaced, S.C. 2016, c. 7, s. 56
s. 211,SOR/91-123, ss. 2 and 3; SOR/94-686, s. 52[F]
s. 213,repealed, SOR/2010-93, ss. 4 and 43; added new, S.C. 2012, c. 31, s. 59
s. 214,SOR/80-502, ss. 3 and 4; SOR/83-866, ss. 5 and 7; SOR/92-51, ss. 3 and 9; SOR/2001-188, ss. 2 and 18; SOR/2003-5, s. 5; SOR/2005-264, ss. 1 and 31; S.C. 2009, c. 2, s. 86; S.C. 2011, c. 24, s. 76; remplacé, S.C. 2023, c. 47, s. 100
s. 214,“spouse”,
repealed, SOR/2001-188, ss. 2 and 18
s. 214.1,added, SOR/2005-123, s. 2
s. 215,repealed, SOR/84-948, s. 1; added new, SOR/84-967, s. 1; SOR/2003-5, s. 6; SOR/2005-264, ss. 2 and 31; S.C. 2009, c. 2, s. 87; S.C. 2011, c. 24, s. 77; remplacé, S.C. 2023, c. 47, s. 102
s. 216,replaced[F], SOR/81-936, ss. 3 and 6; SOR/86-1092, ss. 2 and 26; repealed, S.C. 2011, c. 24, s. 78
s. 217,replaced, SOR/78-449, ss. 4 and 7; replaced, SOR/84-967, s. 2; SOR/2010-93, ss. 5[F] and 42
s. 217,“assureur”,
replaced[F], SOR/2010-93, ss. 5 and 42
s. 217,“disposition”,
SOR/2003-5, s. 7
s. 217,“life insurance policy”,
SOR/2003-5, s. 7; repealed, SOR/2011-188, ss. 4 and 29
s. 219,repealed, SOR/2003-5, s. 8, added, C.R.C. , c. 945, s. 76
s. 221,SOR/85-160, ss. 2 and 4; SOR/2000-62, s. 1; SOR/2001-216, ss. 1 and 12; SOR/2005-264, ss. 3, 4 and 31; S.C. 2007, c. 35, s. 125; S.C. 2009, c. 2, s. 88; SOR/2010-93, ss. 6[E] and 42
s. 222,repealed, SOR/2000-62, s. 1
s. 223,SOR/83-866, s. 6; SOR/86-522, s. 2; replaced, S.C. 2009, c. 2, s. 89
s. 224,added, SOR/78-348, s. 1; SOR/81-936, ss. 4 and 6
s. 225,added, SOR/82-182, ss. 1 and 2
s. 226,added, SOR/85-160, ss. 3 and 4; SOR/94-686, s. 52[F]
s. 227,added, SOR/85-160, ss. 3 and 4; SOR/94-686, s. 52[F]
s. 228,added, SOR/87-512, ss. 2 and 3; SOR/96-199, ss. 1 and 5
s. 229,added, SOR/89-519, ss. 2 and 3; SOR/93-443; SOR/94-686, s. 53[F]; S.C. 2013, c. 34, s. 377
s. 229.1,added, S.C. 2007, c. 35, s. 73
s. 230,added, SOR/89-519, ss. 2 and 3; SOR/94-686, s. 54[F]; SOR/2003-5, s. 9
s. 230,“négociant ou courtier en valeurs”,
SOR/94-686, s. 54[F]
s. 231,added, SOR/89-519, ss. 2 and 3; SOR/92-51, ss. 8 and 9; SOR/2000-248, s. 1; SOR/2001-295, s. 1[E]; SOR/2003-5, s. 10; repealed, SOR/2011-188, ss. 5 and 29
s. 232,added, SOR/92-455, ss. 2 and 3
s. 233,added, SOR/92-455, ss. 2 and 3; SOR/2010-93, ss. 7 and 42
s. 234,added, SOR/93-527, ss. 4 and 5
s. 235,added, SOR/93-527, ss. 4 and 5
s. 236,added, SOR/93-527, ss. 4 and 5
s. 237,added, SOR/99-21, ss. 1 and 2; SOR/2003-5, s. 11
s. 237,“federal body”,
added and replaced, SOR/99-21, ss. 1 and 2
s. 237,“payee”,
added, SOR/99-21, ss. 1 and 2
s. 238,added, SOR/2000-9, s. 1; SOR/2003-5, s. 12
Part III
[ss. 300 to 310]
Headings,replaced, SOR/83-865, ss. 1 and 8
s. 300,SOR/82-499, ss. 1 and 4; SOR/82-874, ss. 1[E] and 2; SOR/83-865, ss. 1 and 8; SOR/2001-216, ss. 10[F] and 12; SOR/2011-188, ss. 6 and 29
s. 301,SOR/80-341, ss. 1 and 2; SOR/82-499, ss. 2 and 4; SOR/83-865, ss. 2 and 8; SOR/2011-188, ss. 7 and 29
s. 302,added, SOR/82-499, ss. 3 and 4; repealed, SOR/83-865, ss. 3 and 8
s. 303,added, SOR/82-499, ss. 3 and 4; SOR/83-865, ss. 4 and 8
s. 304,added, SOR/82-499, ss. 3 and 4; replaced, SOR/83-865, ss. 5 and 8; SOR/86-488, ss. 1 and 11; SOR/88-165, ss. 2 and 32; SOR/88-319, ss. 1 and 2; SOR/94-415, ss. 1 and 8; SOR/94-686, s. 2[F]; SOR/2001-188, ss. 3 and 18; SOR/2001-216, ss. 10[F] and 12; SOR/2007-116, s. 1; S.C. 2009, c. 2, s. 90; SOR/2009-222, ss. 1 and 8; SOR/2011-188, ss. 8 and 29; S.C. 2012, c. 31, s. 60; S.C. 2013, c. 34, s. 378
s. 304,“spouse”,
replaced, SOR/2001-188, ss. 3 and 18
s. 305,added, SOR/83-865, ss. 5 and 8; repealed, SOR/2011-188, ss. 9 and 29
s. 306,added, SOR/83-865, ss. 5 and 8; SOR/94-415, ss. 2 and 8; SOR/94-686, s. 55[F] and 56[F]; S.C. 2013, c. 40, s. 97
s. 307,added, SOR/83-865, ss. 5 and 8; SOR/84-948, ss. 2 and 19; SOR/91-290, ss. 1 and 3; SOR/94-686, ss. 3[F] and 55[F]; SOR/2011-188, ss. 10 and 29
s. 308,added, SOR/83-865, ss. 5 and 8; SOR/91-290, ss. 2 and 3; SOR/94-415, ss. 3 and 8; SOR/94-686, s. 55[F]; SOR/2011-188, ss. 11 and 29
s. 309,added, SOR/83-865, ss. 5 and 8; SOR/88-165, ss. 30[F] and 32; SOR/94-686, s. 55[F]; SOR/2011-188, ss. 12[F], 13 and 29; S.C. 2013, c. 34, s. 379
s. 309.1,added, S.C. 2013, c. 34, s. 380; C.R.C. , c. 945, s. 77
s. 310,added, SOR/83-865, ss. 5 and 8; replaced, SOR/2011-188, ss. 14 and 29
s. 310,“prêt sur police”,
SOR/94-686, s. 55[F]
Part IV
[ss. 400 to 414]
s. 400,SOR/78-772, ss. 1 and 4; replaced, SOR/81-267, ss. 1 and 4; SOR/86-390, ss. 1 and 6; SOR/94-140, ss. 1 and 35; SOR/94-686, ss. 4[F] and 57[F]; S.C. 2009, c. 2, s. 91; SOR/2010-93, ss. 8[F] and 42; S.C. 2013, c. 33, s. 32
s. 401,replaced, S.C. 2009, c. 2, s. 92
s. 402,SOR/80-949, ss. 1 and 8; SOR/94-327, ss. 1 and 3; SOR/2010-93, ss. 9[F] and 42; SOR/2011-195, ss. 1[F] and 10
s. 402.1,added, SOR/78-772, s. 2; replaced, S.C. 2009, c. 2, s. 93
s. 402.2,added, SOR/81-267, ss. 2 and 4; repealed, S.C. 2009, c. 2, s. 93
s. 403,SOR/94-686, ss. 5[F] and 57[F]; S.C. 2009, c. 2, s. 94
s. 404,SOR/80-949, ss. 2 and 8; SOR/2009-302, ss. 2, 3 and 13
s. 405,replaced, SOR/80-949, ss. 3 and 8; SOR/2011-195, ss. 2[F] and 10
s. 406,SOR/80-949, ss. 4 and 8; SOR/94-686, s. 57[F]; SOR/2011-195, ss. 3[F] and 10
s. 407,SOR/78-326, ss. 1 and 3; SOR/80-949, ss. 5 and 8; SOR/94-327, ss. 2 and 3; SOR/94-686, s. 6[F]; S.C. 2013, c. 34, s. 381
s. 408,replaced, SOR/80-949, ss. 6 and 8
s. 409,replaced, SOR/80-949, ss. 7 and 8; SOR/86-585, ss. 1 and 2
s. 410,replaced, SOR/80-949, ss. 7 and 8
s. 411,replaced, SOR/80-949, ss. 7 and 8
s. 413,S.C. 2009, c. 2, s. 95; SOR/2009-302, ss. 4 and 13; SOR/2011-195, ss. 4[F] and 10; S.C. 2013, c. 33, s. 33
s. 413.1,added, S.C. 2009, c. 2, s. 96; repealed, S.C. 2013, c. 33, s. 34
s. 414,added, SOR/85-741, ss. 1 and 2; replaced, S.C. 2009, c. 2, s. 97
s. 415,added, SOR/85-741, ss. 1 and 2; repealed, S.C. 2009, c. 2, s. 97
Part V
[ss. 500 to 502]
s. 500,SOR/83-268, s. 1; SOR/94-686, s. 7[F]
s. 503,repealed, SOR/80-140, ss. 1 and 4
Part VI
[ss. 600 to 602]
s. 600,repealed, SOR/91-78, ss. 1 and 5; added new, SOR/92-265, ss. 1 and 2; SOR/93-530; SOR/95-367; SOR/96-128; SOR/97-471; SOR/99-17, ss. 7 and 10; SOR/2001-216, ss. 2 and 12; SOR/2002-144, s. 1; SOR/2005-123, s. 3; SOR/2005-185, s. 3; SOR/2006-200, s. 1; SOR/2010-96, ss. 1 and 8; S.C. 2013, c. 34, s. 382; S.C. 2013, c. 40, s. 98
s. 601,repealed, SOR/91-78, ss. 1 and 5
s. 602,repealed, SOR/91-78, ss. 1 and 5
Part VII
[s. 700]
s. 700,heading replaced, SOR/78-377, s. 1; SOR/83-20, ss. 1 and 2; SOR/87-668, ss. 1 and 2; SOR/92-516, ss. 1 and 2; SOR/2010-93, ss. 10 and 42
s. 701,repealed, SOR/78-377, s. 2
Part VIII
[ss. 800 to 809]
Headings,replaced, SOR/79-424, ss. 1 and 2
s. 800,replaced, SOR/79-424, ss. 1 and 2; replaced, SOR/2009-302, ss. 5 and 13
s. 801,replaced, SOR/79-424, ss. 1 and 2; SOR/88-165, ss. 31[F] and 32; replaced, SOR/90-661, ss. 1 and 11; replaced, SOR/2009-302, ss. 5, 13 and 14
s. 802,replaced, SOR/79-424, ss. 1 and 2; replaced, SOR/2009-302, ss. 5 and 14
s. 803,replaced, SOR/79-424, ss. 1 and 2; replaced, SOR/2009-302, ss. 5, 13 and 14
s. 803.1,added, SOR/2009-302, ss. 5 and 13
s. 804,replaced, SOR/79-424, ss. 1 and 2; SOR/2000-413, s. 1
s. 805,SOR/81-656, ss. 1 and 4; SOR/84-948, s. 3; SOR/88-165, s. 3; SOR/94-686, s. 50[F]; replaced, SOR/2009-302, ss. 6 and 13
s. 805.1,added, SOR/2009-302, ss. 6 and 13
s. 806,SOR/94-686, s. 78[F]
s. 806.1,added, SOR/88-165, ss. 4 and 32; replaced, SOR/94-188, ss. 1 and 2
s. 806.2,replaced, SOR/96-435, ss. 2 and 5; S.C. 2013, c. 40, s. 99
s. 808,SOR/81-656, ss. 2 and 4; SOR/84-948, ss. 4 and 19; SOR/90-258, ss. 1 and 2; SOR/91-78, ss. 2 and 5; SOR/93-395, ss. 1 and 2; SOR/94-686, ss. 8[F], 47, 58[F], 59[F], 60[F], 61[F], 62, 63[F], 64[F], and 65[F]; SOR/2009-302, ss. 7 and 13; SOR/2010-93, ss. 11 and 42 to 44
s. 809,SOR/94-686, s. 50[F]
s. 809,“paiement admissible”,
SOR/94-686, s. 50[F]
s. 809,“qualifying payment”,
SOR/81-656, ss. 3 and 4
s. 810,SOR/94-686, ss. 50[F] and 57[F]; repealed, SOR/2009-302, ss. 8 and 13
Part IX
[s. 900]
Heading,replaced[F], SOR/86-1092, s. 3
s. 900,SOR/78-641, ss. 1 and 2; SOR/78-774; SOR/78-908, ss. 1 and 2; SOR/79-302; SOR/79-803, ss. 1 and 2; SOR/80-162, s. 1; SOR/80-617; SOR/80-837; SOR/81-489; SOR/82-711; SOR/82-879, ss. 1 and 3; SOR/83-742; SOR/83-797; SOR/84-442; SOR/85-1132; SOR/86-445; SOR/87-470; SOR/88-219; SOR/89-346; SOR/91-116; SOR/91-278; SOR/92-51, ss. 8 and 9; SOR/92-137; SOR/93-280; SOR/94-495; SOR/94-686, s. 51[F]; repealed, SOR/2003-5, s. 13
Part X
[ss. 1000 to 1001]
s. 1000,SOR/85-696, ss. 1 and 22; SOR/88-165, ss. 5 and 32
s. 1000.1,added, SOR/2005-123, s. 4
Part XI
[ss. 1100 to 1107]
s. 1100,SOR/78-137, ss. 1 and 9; SOR/78-377, ss. 3 to 6 and 17; SOR/78-948, ss. 1 and 4; SOR/79-427, ss. 1 and 4; SOR/80-942, s. 1; SOR/81-470, ss. 1 and 3; SOR/82-265, ss. 1 and 7; SOR/83-340, ss. 1 and 5; SOR/83-432, ss. 1 and 2; SOR/84-454, s. 1; SOR/84-948, ss. 5 and 19; SOR/85-13, ss. 1 and 3; SOR/85-174, s. 1; SOR/86-254, ss. 1 and 4; heading replaced[F], SOR/86-1092, s. 4; SOR/86-1136, ss. 1 and 14; SOR/88-392, ss. 1 and 6; SOR/89-27, ss. 1 and 5; SOR/90-22, ss. 1 and 24; SOR/90-257, ss. 1 and 3; SOR/90-670, ss. 1 and 3; SOR/91-196, ss. 1 and 6 (see also SOR/2001-295, s. 11); SOR/91-673, ss. 1 and 7; SOR/92-681 [Schedule II], ss. 1 and 20; SOR/94-128, ss. 1 and 3; SOR/94-140, ss. 2 and 35 (see also SOR/2001-295, s. 11); SOR/94-169, ss. 1 and 13; SOR/94-170, ss. 1 and 6; SOR/94-686, ss. 9[F] and 58[F]; SOR/95-244, ss. 1 and 10; SOR/97-377, ss. 1 and 14; SOR/99-179, ss. 1 and 16; SOR/2000-248, s. 2; SOR/2005-126, s. 1; SOR/2005-371, s. 1; SOR/2005-414, s. 1; SOR/2006-117, s. 1; SOR/2007-19, ss. 1 and 8; SOR/2009-115, ss. 1 and 12; SOR/2009-126, ss. 1 and 12; SOR/2010-93, ss. 12 and 42; SOR/2011-9, ss. 1 and 9; S.C. 2013, c. 34, s. 383; S.C. 2013, c. 40, s. 100; SOR/2015-117, s. 1; S.C. 2015, c. 36, s. 21
s. 1100A,SOR/78-377, ss. 7 and 17; SOR/78-493, ss. 1[F] and 3; SOR/79–426, s. 1; SOR/88–165, ss. 6 and 32
s. 1101,SOR/78-137, ss. 2 and 9; SOR/79–426, s. 2; SOR/79–670, ss. 1 and 5; SOR/80–618, ss. 1 and 9 (Erratum[F], Vol. 114, No 17, page 2133); SOR/81–244, ss. 1 and 4; SOR/82–265, ss. 2 and 7; SOR/84–454, s. 2; SOR/84-948, ss. 6 and 19; SOR/86–156; SOR/88-392, ss. 2 and 6; SOR/89–27, ss. 2 and 5; SOR/90–22, ss. 2 and 24; SOR/90–257, ss. 2 and 3; SOR/91–196, ss. 2 and 6; SOR/91–673, ss. 2 and 7; SOR/94–140, ss. 3 and 35; SOR/94–170, ss. 2 and 6; SOR/94–686, s. 58[F]; SOR/98–97, ss. 1 and 6; SOR/2000–248, s. 3; SOR/2005–126, s. 2; SOR/2005–371, s. 2; SOR/2005–414, s. 2; SOR/2006–117, s. 2; SOR/2009–115, ss. 2, 12 and 13; SOR/2009–126, ss. 2 and 12; SOR/2010–93, ss. 13[F] and 42; SOR/2011–9, ss. 2 and 9; S.C. 2013, c. 34, s. 384; S.C. 2013, c. 40, s. 101; SOR/2015–117, s. 2
s. 1102,SOR/78–377, s. 8; SOR/78-502, ss. 1 and 10; SOR/78–949, s. 1; SOR/79–670, ss. 2 and 5; SOR/83–340, ss. 2 and 5; SOR/84–948, ss. 7 and 19; SOR/86–1092, s. 5[F]; SOR/88–392, ss. 3 and 6; SOR/90–22, ss. 3 and 24; SOR/94–140, ss. 4 and 35; SOR/94–686, ss. 10[F], 49[F], 58[F] and 66[F]; SOR/97–377, ss. 2 and 14; SOR/99–179, ss. 2 and 16; SOR/2000-327, s. 1; SOR/2006-117, s. 3; SOR/2009–115, ss. 3, 12 and 13; SOR/2009-126, ss. 3 and 12; SOR/2011–9, ss. 3 and 9; SOR/2011–195, ss. 5[F] and 10; S.C. 2013, c. 33, s. 35; S.C. 2013, c. 40, s. 102
s. 1103,SOR/78-377, s. 9; SOR/82-265, s. 3; SOR/83-340, ss. 3 and 5; SOR/90-22, ss. 4 and 24; SOR/91-196, ss. 3 and 6; SOR/91-673, ss. 3 and 7; SOR/94-170, ss. 3 and 6; SOR/97-377, ss. 3 and 14; SOR/2005-371, s. 3; SOR/2007-116, s. 2
s. 1104,SOR/78-137, ss. 3 and 9; SOR/78-502, ss. 2 and 11; SOR/78-948, ss. 2 to 5; SOR/79-426, ss. 3 and 10; SOR/79-670, ss. 3 and 5; SOR/80-418, ss. 1 and 7; SOR/80-618, ss. 2[F] and 9; SOR/80-935, ss. 1 and 3; SOR/80-942, s. 2; SOR/81-974, ss. 1 and 15; SOR/81-1026, ss. 1 and 2; SOR/82-265, s. 4; SOR/85-174, ss. 2 and 17; SOR/86-254, ss. 2 and 4; SOR/90-22, ss. 5 and 24; SOR/91-79, ss. 1 and 15; SOR/94-169, ss. 2 and 13; SOR/94-686, s. 62; SOR/96-200; SOR/96-451, ss. 1 and 8; SOR/97-377, ss. 4 and 14; SOR/98-97, ss. 2 and 6; SOR/99-179, ss. 3 and 16; SOR/2005-371, s. 4; SOR/2006-117, s. 4; SOR/2007-19, ss. 2 and 8; SOR/2009-115, ss. 4 and 12; SOR/2011-9, ss. 4 and 9; SOR/2011-195, ss. 6[F] and 10; S.C. 2012, c. 31, s. 61; S.C. 2013, c. 40, s. 103; SOR/2015-117, s. 3
s. 1104,“basic oxygen furnace gas”,
added, SOR/2005-415, s. 1
s. 1104,“bio oil”,
added, SOR/2005-415, s. 1
s. 1104,“biogas”,
added, SOR/2009-115, ss. 4 and 12; replaced, S.C. 2010, c. 25, s. 76; replaced, S.C. 2013, c. 40, s. 103
s. 1104,“bitumen development phase”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“blast furnace gas”,
added, SOR/2005-415, s. 1
s. 1104,“certified feature film”,
SOR/78-948, ss. 2 and 4; SOR/80-942, s. 2
s. 1104,“certified feature production”,
SOR/78-948, ss. 2, 4 and 5; SOR/80-942, s. 2; SOR/81-1026, ss. 1 and 2; SOR/84-265, ss. 1 and 2; SOR/86-254, ss. 2 and 4
s. 1104,“certified production”,
SOR/86-254, ss. 2 and 4; SOR/89-27, ss. 3 and 5
s. 1104,“certified short production”,
SOR/78-948, ss. 2, 4 and 5; SOR/80-942, s. 2; SOR/84-265, ss. 1 and 2; repealed, SOR/86-254, ss. 2 and 4
s. 1104,“completion”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“computer software”,
added, SOR/83-855, ss. 1 and 3
s. 1104,“data network infrastructure equipment”,
added, SOR/2005-414, s. 3; SOR/2009-115, ss. 4 and 12; SOR/2009-126, ss. 4 and 12
s. 1104,“designated asset”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“designated overburden removal cost”,
added, SOR/79-426, ss. 3 and 10; SOR/91-79, ss. 1 and 15
s. 1104,“designated underground storage cost”,
added, SOR/80-926, s. 1
s. 1104,“development phase”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“digester gas”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“distribution equipment”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“district energy equipment”,
added, SOR/2006-117, s. 4
s. 1104,“district energy system”,
added, SOR/2006-117, s. 4; replaced, S.C. 2010, c. 25, s. 76
s. 1104,“eligible landfill site”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“eligible liquefaction building”,
added, SOR/2015-117, s. 3
s. 1104,“eligible liquefaction equipment”,
added, SOR/2015-117, s. 3
s. 1104,“eligible liquefaction facility”,
added, SOR/2015-117, s. 3
s. 1104,“eligible mine development property”,
added, S.C. 2013, c. 40, s. 103
s. 1104,“eligible non-residential building”,
added, SOR/2009-115, ss. 4 and 12
s. 1104,“eligible sewage treatment facility”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“eligible waste fuel”,
added, SOR/2009-115, ss. 4 and 12; replaced, S.C. 2010, c. 25, s. 76; replaced, S.C. 2012, c. 31, s. 61
s. 1104,“eligible waste management facility”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“enhanced combined cycle system”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“excluded equipment”,
added, SOR/2015-117, s. 3
s. 1104,“food and animal waste”,
added, S.C. 2010, c. 25, s. 76; S.C. 2013, c. 40, s. 103
s. 1104,“food waste”,
added, SOR/2009-115, ss. 4 and 12; repealed, S.C. 2010, c. 25, s. 76
s. 1104,“fossil fuel”,
added, SOR/97-377, ss. 4 and 14; SOR/2005-415, s. 1
s. 1104,“landfill gas”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“logiciel”,
replaced[F], SOR/2010-93, ss. 14 and 42
s. 1104,“logiciel d’exploitation”,
added[F], SOR/2010-93, ss. 14 and 42
s. 1104,“logiciel de systèmes”,
repealed[F], SOR/2010-93, ss. 14 and 42
s. 1104,“long métrage portant visa”,
SOR/94-686, s. 11[F]
s. 1104,“message commercial de télévision”,
repealed[F], SOR/95-244, ss. 2 and 10
s. 1104,“message publicitaire pour la télévision”,
added[F], SOR/95-244, ss. 2 and 10
s. 1104,“municipal waste”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“oil sands project”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“oil sands property”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“plant residue”,
added, SOR/2005-415, s. 1; replaced, SOR/2009-115, ss. 4 and 12; replaced, S.C. 2012, c. 31, s. 61
s. 1104,“preliminary work activity”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“production portant visa”,
SOR/86-1092, ss. 6[F] and 26
s. 1104,“pulp and paper by-product”,
added, S.C. 2013, c. 40, s. 103
s. 1104,“pulp and paper waste”,
added, SOR/2009-115, ss. 4 and 12
s. 1104,“separated organics”,
added, S.C. 2013, c. 40, s. 103
s. 1104,“solution gas”,
added, SOR/2000-327, s. 2
s. 1104,“specified development phase”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“specified oil sands property”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“specified temporary access road”,
added, SOR/99-179, ss. 3 and 16; SOR/2011-9, ss. 4 and 9
s. 1104,“spent pulping liquor”,
added, SOR/2006-249, ss. 1 and 3
s. 1104,“systems software”,
SOR/83-855, ss. 1 and 3; SOR/2010-93, ss. 14[E] and 42
s. 1104,“tar sands ore”,
added, SOR/85-174, ss. 2 and 17; replaced, SOR/98-97, ss. 2 and 6; SOR/2001-295, s. 2[E]
s. 1104,“television commercial message”,
replaced[E], SOR/95-244, ss. 2 and 10
s. 1104,“thermal waste”,
added, SOR/97-377, ss. 4 and 14; replaced, S.C. 2011, c. 24, s. 79
s. 1104,“transmission equipment”,
added, SOR/97-377, ss. 4 and 14
s. 1104,“upgrading development phase”,
added, SOR/2011-9, ss. 4 and 9
s. 1104,“wood waste”,
added, SOR/97-377, ss. 4 and 14; replaced, SOR/2006-249, ss. 1 and 3
s. 1105,replaced, SOR/82-265, ss. 5 and 7; replaced, SOR/96-228, ss. 1 and 3
s. 1106,repealed, SOR/95-244, ss. 3 and 10; added new, SOR/2005-126, s. 3; S.C. 2013, c. 34, s. 385; SOR/2015-61, ss. 1 and 2
s. 1106,“application for a certificate of completion”,
SOR/2010-96, ss. 2 and 8
s. 1106,“copyright owner”,
added, SOR/2015-61, ss. 1 and 2
s. 1106,“excluded production”,
replaced, SOR/2015-61, ss. 1 and 2; SOR/2016-262, ss. 1 and 2
s. 1107,repealed, SOR/78-377, s. 10; added new, SOR/98-97, ss. 3 and 6
ss. 1108 to 1110,repealed, SOR/78-377, s. 10
Part XII
[ss. 1200 to 1219]
Expression,“predecessor corporation” replaced throughout by “predecessor”,SOR/85-696, ss. 2 and 22
s. 1200,replaced, SOR/79-245, ss. 1 and 8
s. 1201,SOR/78-502, ss. 3 and 12; SOR/81-974, ss. 2 and 15; SOR/91-79, ss. 2 and 15; SOR/99-179, ss. 4 and 16
s. 1202,SOR/78-502, ss. 4 and 12 to 14; SOR/79-245, ss. 2 and 8; SOR/80-418, ss. 2 and 7; SOR/81-974, ss. 3 and 15; SOR/85-174, ss. 3 and 17; SOR/85-696, ss. 3 and 22; SOR/86-1092, ss. 7 and 26; SOR/90-113, ss. 1 and 10; SOR/90-733, ss. 1 and 8; SOR/91-79, ss. 3 and 15; SOR/93-120, ss. 1 and 3; SOR/94-686, s. 67[F]; SOR/99-179, ss. 5 and 16; SOR/2001-187, ss. 1 and 7
s. 1203,repealed, SOR/81-974, ss. 4 and 15; added new, SOR/85-174, ss. 4 and 17; SOR/85-696, ss. 4 and 22; SOR/90-113, ss. 2 and 10; SOR/90-733, ss. 2 and 8; SOR/91-79, ss. 4 and 15
s. 1204,SOR/78-502, ss. 5 and 14; SOR/79-245, ss. 3 and 8; SOR/80-132, ss. 1 and 2; SOR/81-158, ss. 1 and 2; SOR/81-974, ss. 5 and 15; SOR/85-174, ss. 5 and 17; SOR/90-113, ss. 3 and 10; SOR/91-79, ss. 5 and 15; SOR/96-451, ss. 2 and 8; SOR/99-179, ss. 6 and 16; SOR/2007-19, ss. 3 and 8
s. 1205,SOR/78-137, ss. 4 and 9; SOR/78-493, ss. 2[F] and 3; SOR/78-502, ss. 6 and 12; SOR/79-245, ss. 4 and 8; SOR/80-418, ss. 3 and 7; SOR/81-974, ss. 6 and 15; SOR/85-174, ss. 6 and 17; SOR/85-696, ss. 2 and 22; SOR/90-113, ss. 4 and 10; SOR/90-733, ss. 3 and 8; SOR/91-79, ss. 6 and 15; SOR/96-451, ss. 3 and 8
s. 1206,SOR/79-245, ss. 5 and 8; SOR/80-418, ss. 4 and 7; SOR/81-974, ss. 7 and 15; SOR/85-174, ss. 7 and 17; SOR/86-1092, ss. 8 and 26; SOR/88-423, ss. 1 and 3; SOR/90-113, ss. 5 and 10; SOR/90-733, ss. 4 and 8; SOR/91-79, ss. 7 and 15; SOR/94-686, ss. 12[F] and 58[F]; SOR/96-199, ss. 2 and 5; SOR/96-451, ss. 4 and 8; SOR/2007-19, ss. 4 and 8
s. 1206,“bituminous sands equipment”,
added, SOR/79-245, ss. 5 and 8; SOR/91-79, ss. 7 and 15
s. 1206,“Canadian exploration and development overhead expense”,
added, SOR/81-974, ss. 7 and 15; SOR/85-174, ss. 7 and 17; SOR/2000-327, s. 3
s. 1206,“Canadian oil and gas exploration expense”,
added, SOR/81-974, ss. 7 and 15; replaced, SOR/85-174, ss. 7 and 17; SOR/2016-276, SS. 1 and 2
s. 1206,“coal mine operator”,
added, SOR/99-179, ss. 7 and 16
s. 1206,“conventional lands”,
added, SOR/81-974, ss. 7 and 15
s. 1206,“disposition of property”,
added, SOR/79-245, ss. 5 and 8
s. 1206,“enhanced recovery equipment”,
added, SOR/79-245, ss. 5 and 8; SOR/80-418, ss. 4 and 7; SOR/81-974, ss. 7 and 15; replaced, SOR/91-79, ss. 7 and 15
s. 1206,“exempt partnership”,
added, SOR/96-451, ss. 4 and 8; repealed, SOR/2007-19, ss. 4 and 8
s. 1206,“frais d’exploration pétrolière et gazière au Canada”,
replaced[F], SOR/94-686, s. 12
s. 1206,“frais généraux d’exploration et d’aménagement au Canada”,
SOR/94-686, s. 12[F]
s. 1206,“mine”,
replaced, SOR/80-418, ss. 4 and 7
s. 1206,“minerai”,
SOR/94-686, s. 68[F]
s. 1206,“non-conventional lands”,
added, SOR/81-974, ss. 7 and 15; replaced, SOR/85-174, ss. 7 and 17
s. 1206,“original owner”,
added, SOR/91-79, ss. 7 and 15
s. 1206,“predecessor owner”,
added, SOR/91-79, ss. 7 and 15
s. 1206,“primary recovery”,
added, SOR/79-245, ss. 5 and 8
s. 1206,“proceeds of disposition”,
added, SOR/79-245, ss. 5 and 8
s. 1206,“processing property”,
SOR/96-451, ss. 4 and 8
s. 1206,“production royalty”,
added, SOR/85-174, ss. 7 and 17; SOR/90-113, ss. 5 and 10; replaced, SOR/91-79, ss. 7 and 15 (s. 15 modified by SOR/92-681 [Schedule I], s. 3); SOR/92-681 [Schedule II], s. 2; SOR/96-451, ss. 4 and 8; amended and repealed, SOR/2007-19, ss. 4 and 8
s. 1206,“qualified resource”,
SOR/2000-327, s. 3
s. 1206,“qualified tertiary oil recovery project”,
added, SOR/85-174, ss. 7 and 17
s. 1206,“resource activity”,
added, SOR/96-451, ss. 4 and 8; SOR/99-179, ss. 7 and 16
s. 1206,“ressource destinée à l’exportation”,
SOR/94-686, s. 56[F]
s. 1206,“secondary recovery method”,
added, SOR/85-174, ss. 7 and 17
s. 1206,“specified development well”,
added, SOR/81-974, ss. 7 and 15; repealed, SOR/85-174, ss. 7 and 17
s. 1206,“specified percentage”,
added, SOR/81-974, ss. 7 and 15; replaced, SOR/85-174, ss. 7 and 17
s. 1206,“specified property”,
added, SOR/90-733, ss. 4 and 8
s. 1206,“specified royalty”,
added, SOR/99-179, ss. 7 and 16; repealed, SOR/2007-19, ss. 4 and 8
s. 1206,“stated percentage”,
added, SOR/91-79, ss. 7 and 15; SOR/99-179, ss. 7 and 16
s. 1206,“tar sands ore”,
added, SOR/85-174, ss. 7 and 17
s. 1206,“tertiary recovery equipment”,
added, SOR/81-974, ss. 7 and 15; SOR/85-174, ss. 7 and 17; replaced, SOR/91-79, ss. 7 and 15
s. 1207,SOR/78-502, ss. 7 and 15; SOR/79-245, s. 6; SOR/80-418, ss. 5 and 7; SOR/80-936; SOR/81-974, ss. 8 and 15; SOR/85-174, ss. 8 and 17; SOR/85-696, ss. 5 and 22; SOR/90-113, ss. 6 and 10; SOR/90-733, ss. 5 and 8; SOR/91-79, ss. 8 and 15; SOR/94-686, s. 58[F]
s. 1210,SOR/78-502, ss. 8 and 12; SOR/81-974, ss. 9 and 15; SOR/85-174, ss. 9 and 17; SOR/90-113, ss. 7 and 10; SOR/91-79, ss. 9 and 15; SOR/93-120, ss. 2 and 3; SOR/94-686, s. 58[F]; replaced, SOR/96-451, ss. 5 and 8; SOR/99-179, ss. 8 and 16; amended and repealed, SOR/2007-19, ss. 5 and 8
s. 1210.1,added, SOR/99-179, ss. 9 and 16, repealed, SOR/2007-19, ss. 6 and 8
s. 1211,added, SOR/78-502, ss. 8 and 11; SOR/80-926, s. 2; SOR/81-974, ss. 10 and 15; SOR/85-174, ss. 10 and 17; repealed, SOR/2007-19, ss. 6 and 8
s. 1212,added, SOR/78-502, ss. 9 and 12; SOR/80-418, ss. 6 and 7; SOR/81-974, ss. 11 and 15; SOR/85-174, ss. 11 and 17; SOR/85-696, ss. 6 and 22; SOR/90-113, ss. 8 and 10; SOR/90-733, ss. 6 and 8; SOR/91-79, ss. 10 and 15
s. 1213,added, SOR/79-245, ss. 7 and 8; SOR/81-974, ss. 12 and 15; replaced, SOR/91-79, ss. 11 and 15
s. 1214,added, SOR/81-974, ss. 12 and 15; SOR/85-174, ss. 12 and 17; replaced, SOR/90-113, ss. 9 and 10; replaced, SOR/91-79, ss. 12 and 15
s. 1215,added, SOR/85-174, ss. 13 and 17; repealed, SOR/90-733, ss. 7 and 8
s. 1216,added, SOR/85-174, ss. 14 and 17; replaced, SOR/2001-187, ss. 2 and 7; replaced[E], SOR/2001-295, s. 3
s. 1217,added, SOR/88-423, ss. 2 and 3; SOR/94-686, s. 58[F]
s. 1218,added, SOR/88-423, ss. 2 and 3; SOR/94-686, s. 58[F]; SOR/96-199, ss. 3 and 5
s. 1219,added, SOR/2000-327, s. 4; SOR/2005-266, s. 1; SOR/2006-117, s. 5; SOR/2007-116, s. 3; S.C. 2010, c. 25, s. 77
Part XIII
[ss. 1300 to 1302]
s. 1302,added, SOR/88-165, ss. 7 and 32
Part XIV
[ss. 1400 to 1404]
Heading,replaced, SOR/79-425, ss. 1 and 2; replaced, SOR/99-269, ss. 2 and 7
s. 1400,replaced, SOR/79-425, ss. 1 and 2; SOR/80-419, ss. 1 and 6; SOR/88-165, ss. 8 and 32; SOR/90-661, ss. 2 and 11; SOR/92-681 [Schedule II], ss. 3[F] and 20; SOR/94-297, ss. 1 and 2; SOR/94-415, ss. 4 and 8; SOR/94-686, ss. 56[F] and 57[F]; SOR/96-443, ss. 1 and 4; SOR/99-269, ss. 1 and 7; replaced, ss. 2 and 7; SOR/2002-123, ss. 3 to 6; C.R.C. , c. 945, s. 78
s. 1401,replaced, SOR/79-425, ss. 1 and 2; SOR/80-618, ss. 3 and 9; SOR/84-948, ss. 8 and 19; SOR/86-1136, ss. 2 and 14; SOR/90-661, ss. 3 and 11; SOR/92-681 [Schedule II], ss. 4[F] and 20; SOR/94-415, ss. 5 and 8; SOR/94-686, s. 13[F]; SOR/99-269, ss. 3, 4 and 7; SOR/2002-123, ss. 1 and 5; S.C. 2009, c. 2, ss. 98 and 99
s. 1402,replaced, SOR/79-425, ss. 1 and 2; replaced, SOR/97-505, ss. 1 and 11; replaced, SOR/99-269, ss. 5 and 7; replaced, S.C. 2010, c. 25, s. 78; replaced, C.R.C. , c. 945, s. 79
s. 1402.1,added, SOR/99-269, ss. 5 and 7
s. 1403,replaced, SOR/79-425, ss. 1 and 2; SOR/80-419, ss. 2 and 6 (Erratum, Vol. 114, No 14, page 2596); SOR/80-618, ss. 4[E] and 9; SOR/90-661, ss. 4 and 11; SOR/94-415, ss. 6 and 8; SOR/94-686, ss. 14[F] and 56[F]; S.C. 2013, c. 34, s. 386
s. 1404,replaced, SOR/79-425, ss. 1 and 2; SOR/80-419, ss. 3 and 6; SOR/88-165, ss. 9, 30[F], and 32; SOR/94-686, ss. 55[F] and 56[F]; replaced, SOR/99-269, ss. 6 and 7; SOR/2002-123, ss. 3 to 6; replaced, S.C. 2009, c. 2, s. 100; C.R.C. , c. 945, s. 80
s. 1405,added, SOR/79-425, ss. 1 and 2; replaced, SOR/99-269, ss. 6 and 7; replaced, S.C. 2009, c. 2, s. 100; repealed, C.R.C. , c. 945, s. 81
s. 1406,added, SOR/79-425, ss. 1 and 2; replaced, SOR/99-269, ss. 6 and 7; replaced, S.C. 2010, c. 25, s. 79; S.C. 2013, c. 34, s. 387; C.R.C. , c. 945, s. 82
s. 1407,added, SOR/99-269, ss. 6 and 7; replaced, C.R.C. , c. 945, s. 83
s. 1408,added, SOR/99-269, ss. 6 and 7; S.C. 2010, c. 25, s. 80
s. 1408,“accident and sickness insurance”,
C.R.C. , c. 945, s. 84
s. 1408,“acquisition costs”,
repealed, SOR/2002-123, s. 2 and 5
s. 1408,“claim liability”,
C.R.C. , c. 945, s. 84
s. 1408,“contractual service margin”,
C.R.C. , c. 945, s. 84
s. 1408,“deposit accounting insurance policy”,
added, S.C. 2010, c. 25, s. 80
s. 1408,“extended motor vehicle warranty”,
C.R.C. , c. 945, s. 84
s. 1408,“general amending provision”,
C.R.C. , c. 945, s. 84
s. 1408,“group of insurance contracts” C.R.C. , c. 945, s. 84
s. 1408,“group of insurance contracts in Canada” C.R.C. , c. 945, s. 84
s. 1408,“group of reinsurance contracts” C.R.C. , c. 945, s. 84
s. 1408,“group of segregated fund policies” C.R.C. , c. 945, s. 84
s. 1408,“liability for incurred claims” C.R.C. , c. 945, s. 84
s. 1408,“liability for remaining coverage” C.R.C. , c. 945, s. 84
s. 1408,“life insurance policy”,
added, S.C. 2009, c. 2, s. 101
s. 1408,“life insurance policy in Canada”,
replaced, S.C. 2009, c. 2, s. 101
s. 1408,“mortgage insurance” C.R.C. , c. 945, s. 84
s. 1408,“net premium for the policy”,
repealed, SOR/2002-123, ss. 2 and 5
s. 1408,“policy liability”,
repealed, C.R.C. , c. 945, s. 84
s. 1408,“post-1995 life insurance policy”,
C.R.C. , c. 945, s. 84
s. 1408,“post-1995 non-cancellable or guaranteed renewable accident and sickness policy”,
C.R.C. , c. 945, s. 84
s. 1408,“pre-1996 non-cancellable or guaranteed renewable accident and sickness policy”,
C.R.C. , c. 945, s. 84
s. 1408,“reinsurance commission”,
SOR/2002-123, ss. 3 and 5; C.R.C. , c. 945, s. 84
s. 1408,“reinsurance contract held amount” C.R.C. , c. 945, s. 84
s. 1408,“reinsurance recoverable amount”,
added, S.C. 2010, c. 25, s. 80
s. 1408,“relevant authority”,
C.R.C. , c. 945, s. 84
s. 1408,“reported reserve”,
C.R.C. , c. 945, s. 84
s. 1408,“title insurance” C.R.C. , c. 945, s. 84
Part XV
[ss. 1500 to 1503]
s. 1500,SOR/94-686, s. 69[F]; SOR/2007-116, s. 4
s. 1501,replaced, SOR/92-51, ss. 4 and 9; SOR/2007-116, s. 5
s. 1502,SOR/80-618, ss. 5 and 9; repealed, SOR/81-725, ss. 1 and 7
Part XVI
[s. 1600]
Part XVII
[ss. 1700 to 1704]
Heading,replaced[F], SOR/86-1092, s. 9
s. 1700,SOR/78-377, s. 11
s. 1702,SOR/94-686, ss. 15[F], 50[F], 58[F] and 70[F]; SOR/2010-93, ss. 15[F] and 42
s. 1703,SOR/2010-93, ss. 16[F] and 42
s. 1704,replaced, SOR/78-377, s. 12; SOR/2010-93, ss. 17[F] and 42
Part XVIII
[ss. 1800 to 1802]
s. 1801,replaced, SOR/89-419, ss. 1 and 2; replaced[F], SOR/94-686, s. 16
s. 1802,SOR/94-686, s. 17[F]
s. 1802,“district”,
replaced, SOR/2007-116, s. 6
Part XIX
[s. 1900]
s. 1900,repealed, SOR/88-165, ss. 10 and 32; added new, SOR/94-316, ss. 1 and 2
Part XX
[ss. 2000 to 2002]
s. 2000,S.C. 2013, c. 34, s. 388
s. 2001,repealed, S.C. 2013, c. 34, s. 389
s. 2002,replaced, S.C. 2013, c. 34, s. 390
Part XXI
[ss. 2100 to 2107]
s. 2100,SOR/80-140, ss. 2 and 4; SOR/83-268, s. 2; SOR/88-165, ss. 11 and 32
s. 2101,SOR/78-604, ss. 1 and 4; SOR/83-268, s. 3; SOR/84-948, ss. 10 and 19; SOR/88-165, ss. 12 and 32
s. 2102,SOR/80-140, s. 3; SOR/83-268, s. 4
s. 2103,repealed, SOR/78-604, ss. 2 and 4
s. 2104,SOR/81-704, ss. 1 and 3; SOR/83-268, s. 5; SOR/88-165, ss. 13 and 32; heading replaced[F], SOR/94-686, ss. 18 and 71[F]
s. 2104.1,added, SOR/88-165, ss. 14 and 32; SOR/94-686, s. 72[F]
s. 2105,SOR/81-704, ss. 2 and 3; SOR/83-268, s. 6
s. 2106,added, SOR/78-347; SOR/83-268, s. 7; SOR/88-165, ss. 31[F] and 32
s. 2107,added, SOR/78-604, ss. 3 and 4; SOR/94-686, s. 79[F]
Part XXII
[s. 2200 and 2201]
s. 2200,SOR/94-686, s. 62; heading replaced, SOR/99-322, ss. 1 and 3
s. 2201,added, SOR/99-322, ss. 2 and 3
Part XXIII
[s. 2300]
s. 2300,SOR/80-681, ss. 1 and 2
Part XXIV
[ss. 2400 to 2412]
s. 2400,replaced, SOR/79-670, ss. 4 and 5 (Erratum, Vol. 113, No 20, pages 3670 to 3671); SOR/88-392, ss. 4 and 6; replaced, SOR/90-661, ss. 6 and 11; SOR/94-686, ss. 55[F] and 62; SOR/2000-413, s. 2; S.C. 2009, c. 2, s. 102; S.C. 2010, c. 25, s. 81; SOR/2011-188, ss. 15 and 29
s. 2400,“Canadian equity property”,
S.C. 2023, c. 47, s. 102
s. 2400,“Canadian investment fund”,
S.C. 2010, c. 25, s. 81; C.R.C. , c. 945, s. 85
s. 2400,“Canadian outstanding premiums”, C.R.C. , c. 945, s. 85
s. 2400,“Canadian reserve liabilities”,
S.C. 2010, c. 25, s. 81; C.R.C. , c. 945, s. 85
s. 2400,“contractual service margin”, C.R.C. , c. 945, s. 85
s. 2400,“equity limit”,
S.C. 2010, c. 25, s. 81; C.R.C. , c. 945, s. 85
s. 2400,“equity property”,
S.C. 2023, c. 47, s. 102
s. 2400,“foreign policy loan”,
C.R.C. , c. 945, s. 85
s. 2400,“group of insurance contracts”, C.R.C. , c. 945, s. 85
s. 2400,“group of reinsurance contracts”, C.R.C. , c. 945, s. 85
s. 2400,“group of segregated funds policies”, C.R.C. , c. 945, s. 85
s. 2400,“liability for incurred claims C.R.C. , c. 945, s. 85
s. 2400,“liability for remaining coverage”, C.R.C. , c. 945, s. 85
s. 2400,“mean Canadian outstanding premiums”,
C.R.C. , c. 945, s. 85
s. 2400,“mean policy loans”,
C.R.C. , c. 945, s. 85
s. 2400,“outstanding premiums”,
C.R.C. , c. 945, s. 85
s. 2400,“policyholders’ liabilities”, C.R.C. , c. 945, s. 85
s. 2400,“property and casualty surplus”,
C.R.C. , c. 945, s. 85
s. 2400,“reinsurance contract held amount”, C.R.C. , c. 945, s. 85
s. 2400,“reinsurance recoverable”,
replaced, S.C. 2010, c. 25, s. 81; C.R.C. , c. 945, s. 85
s. 2400,“weighted Canadian liabilities”,
S.C. 2010, c. 25, s. 81; C.R.C. , c. 945, s. 85
s. 2400,“weighted total liabilities”,
S.C. 2010, c. 25, s. 81
s. 2401,replaced, SOR/79-670, ss. 4 and 5; SOR/2000-413, s. 2; S.C. 2010, c. 25, s. 82; C.R.C. , c. 945, s. 86
s. 2402,replaced, SOR/79-670, ss. 4 and 5; SOR/83-865, ss. 7 and 8; SOR/90-661, ss. 7 and 11; SOR/2009-222, ss. 2 and 9 repealed, S.C. 2013, c. 34, s. 391
s. 2403,replaced, SOR/79-670, ss. 4 and 5; SOR/81-632, ss. 1 and 3; SOR/2000-413, s. 3
s. 2404,SOR/78-89; replaced, SOR/79-670, ss. 4 and 5; repealed, S.C. 2013, c. 34, s. 392
s. 2405,replaced, SOR/79-670, ss. 4 and 5 (Erratum, Vol. 113, No 20, pages 3670 to 3672); SOR/94-686, s. 55[F]; SOR/2009-222, ss. 3 and 10; repealed, S.C. 2013, c. 34, s. 392
s. 2405,“Canadian business property”,
added, SOR/2009-222, ss. 3 and 10
s. 2405,“Canadian equity property”,
replaced, SOR/90-661, ss. 8 and 11
s. 2405,“Canadian investment fund”,
replaced, SOR/81-632, ss. 2 and 3; SOR/90-661, ss. 8 and 11
s. 2405,“Canadian investment fund for the year”,
replaced, SOR/90-661, ss. 8 and 11
s. 2405,“Canadian investment property”,
added, SOR/90-661, ss. 8 and 11; SOR/94-686, s. 62
s. 2405,“Canadian reserve liabilities”,
replaced SOR/90-661, ss. 8 and 11
s. 2405,“designated corporation”,
replaced, SOR/90-661, ss. 8 and 11
s. 2405,“equity limit for the year”,
replaced, SOR/80-419, ss. 4 and 6 (Erratum[E], Vol. 114, No 14, page 2596); replaced, SOR/90-661, ss. 8 and 11
s. 2405,“equity property”,
replaced, SOR/90-661, ss. 8 and 11
s. 2405,“fonds de placement canadien”,
SOR/94-686, s. 55[F]
s. 2405,“foreign policy loan”,
added, SOR/90-661, ss. 8 and 11
s. 2405,“gross Canadian life investment income”,
replaced, SOR/90-661, ss. 8 and 11; SOR/92-681 [Schedule II], ss. 5 and 20; SOR/2009-222, ss. 3 and 10
s. 2405,“investment property”,
SOR/90-661, ss. 8 and 11
s. 2405,“life equity limit”,
SOR/80-618, ss. 6 and 9; SOR/90-661, ss. 8 and 11
s. 2405,“life surplus factor”,
SOR/90-661, ss. 8 and 11
s. 2405,“mean policy loans”,
added, SOR/90-661, ss. 8 and 11
s. 2405,“mean policy loans and foreign policy loans”,
added, SOR/90-661, ss. 8 and 11
s. 2405,“mean total reserve liabilities”,
added, SOR/80-419, ss. 4 and 6
s. 2405,“moyenne des prêts sur police”,
SOR/94-686, s. 55[F]
s. 2405,“moyenne des prêts sur police étrangère”,
SOR/94-686, s. 55[F]
s. 2405,“plafond des avoirs pour l’année”,
SOR/94-686, s. 55[F]
s. 2405,“prêt sur police étrangère”,
SOR/94-686, s. 55[F]
s. 2405,“property of the insurer in the course of development”,
repealed, SOR/90-661, ss. 8 and 11
s. 2405,“relevant authority”,
SOR/90-661, ss. 8 and 11
s. 2405,“revenus bruts de placements en assurance-vie au Canada”,
SOR/94-686, s. 69[F]
s. 2405,“valuation”,
SOR/90-661, ss. 8 and 11
s. 2405,“value for the year”,
SOR/90-661, ss. 8 and 11
s. 2406,added, SOR/79-670, ss. 4 and 5; SOR/94-686, s. 55[F]; SOR/2000-413, s. 4; repealed, S.C. 2013, c. 34, s. 392
s. 2407,added, SOR/79-670, ss. 4 and 5; SOR/88-165, ss. 30[F] and 32; SOR/94-686, s. 55[F]; repealed, S.C. 2013, c. 34, s. 392
s. 2408,added, SOR/79-670, ss. 4 and 5; SOR/80-163, ss. 1 and 2; SOR/88-165, ss. 30[F] and 32; SOR/94-686, s. 55[F]; repealed, S.C. 2013, c. 34, s. 392
s. 2409,added, SOR/79-670, ss. 4 and 5; SOR/80-419, ss. 5 and 6; SOR/90-661, ss. 9 and 11; repealed, S.C. 2013, c. 34, s. 392
s. 2410,added, SOR/90-661, ss. 10 and 11; SOR/94-686, s. 55[F]; SOR/2000-413, s. 5
s. 2411,added, SOR/90-661, ss. 10 and 11; SOR/92-681 [Schedule II], s. 6[F]; SOR/94-686, ss. 19[F] and 69[F]; SOR/2000-413, s. 6; SOR/2005-393, s. 1; SOR/2009-222, ss. 4 and 11
s. 2412,added, SOR/90-661, ss. 10 and 11; SOR/94-686, s. 55[F]; SOR/2000-413, s. 7
Part XXV
[ss. 2500 and 2501]
s. 2500,repealed, SOR/80-162, s. 2; added new, SOR/81-449, ss. 1 and 2; SOR/83-757, ss. 1 and 3; SOR/85-277, ss. 1 and 2; SOR/86-159, ss. 1 and 2; SOR/86-1092, s. 10[F]; SOR/87-535, ss. 1 and 2; SOR/89-475, ss. 1 and 3; SOR/90-262, s. 1 and 2; SOR/94-686, s. 50[F]
s. 2501,repealed, SOR/80-162, s. 2; added new, SOR/81-449, ss. 1 and 2; replaced, SOR/83-757, ss. 2 and 3; replaced, SOR/89-475, ss. 2 and 3
Part XXVI
[ss. 2600 to 2608]
s. 2600,SOR/78-772, ss. 3 and 4; SOR/81-267, ss. 3 and 4; SOR/94-686, s. 20[F]; S.C. 2009, c. 2, s. 103; SOR/2010-93, ss. 18[F] and 42
s. 2601,SOR/81-799, ss. 1 and 2; SOR/2001-188, ss. 4 and 18; SOR/2007-116, s. 7; SOR/2010-93, ss. 19 and 42
s. 2602,SOR/2010-93, ss. 20 and 42
s. 2603,SOR/2011-195, ss. 7 and 10
s. 2606,SOR/2009-302, ss. 9 and 13; SOR/2011-195, ss. 8[F] and 10
Part XXVII
[ss. 2700 to 2705]
s. 2700,SOR/92-51, ss.8 and 9, repealed, ss. 5 and 9; added new, SOR/97-494, ss. 1 and 2
s. 2701,added, SOR/97-494, ss. 1 and 2
s. 2702,added, SOR/97-494, ss. 1 and 2
s. 2703,added, SOR/97-494, ss. 1 and 2
s. 2704,added, SOR/97-494, ss. 1 and 2
s. 2705,added, SOR/97-494, ss. 1 and 2
Part XXVIII
[s. 2800]
s. 2800,SOR/2001-164, s. 1; replaced, SOR/2007-116, s. 8
Part XXIX
[ss. 2900 to 2903]
s. 2900,SOR/78-749, ss. 1 and 4; SOR/86-1136, ss. 3, 4 and 14; SOR/94-686, s. 53[F]; SOR/95-63, ss. 1 and 4; SOR/2000-296, s. 1; S.C. 2012, c. 31, s. 62
s. 2901,added, SOR/78-749, ss. 2 and 4; SOR/86-488, ss. 2 and 11; SOR/86-1136, ss. 3, 5 and 14; SOR/94-686, ss. 53[F], 63[F] and 78[F]
s. 2902,added, SOR/78-749, ss. 3 and 4; SOR/86-488, ss. 3 and 11; SOR/86-1136, ss. 3, 6 and 14; SOR/88-165, ss. 15 and 32; SOR/94-140, ss. 5 and 35; SOR/94-686, ss. 53[F], 63[F], and 78[F]; SOR/95-63, ss. 2 and 4; S.C. 2012, c. 31, s. 63
s. 2903,added, SOR/91-602, ss. 1 and 2; SOR/95-63, ss. 3 and 4; repealed, S.C. 2012, c. 31, s. 64
Part XXX
[ss. 3000 to 3004]
s. 3000,heading replaced, SOR/85-174, ss. 15 and 17; SOR/91-551; repealed, SOR/93-531
s. 3001,added, SOR/85-174, ss. 15 and 17; SOR/91-79, ss. 13 and 15; repealed, SOR/93-531
s. 3002,added, SOR/89-451; repealed, SOR/93-531
s. 3003,added, SOR/93-1; SOR/93-148; SOR/94-302; SOR/94-632; SOR/97-517, ss. 1 and 2; SOR/2003-5, s. 14; S.C. 2013, c. 40, s. 104; repealed, S.C. 2013, c. 40, s. 105
s. 3004,added, SOR/98-347
Part XXXI
[ss. 3100 to 3101]
Heading,repealed, SOR/84-948, s. 11; added new, SOR/2011-188, ss. 16 and 29
s. 3100,repealed, SOR/84-948, s. 11; added new, SOR/2011-188, ss. 16 and 29
s. 3101,repealed, SOR/84-948, s. 11; added new, SOR/2011-188, ss. 16 and 29
Part XXXII
[ss. 3200 to 3202]
Heading,replaced, SOR/85-696, ss. 7 and 22; replaced[F], SOR/94-686, s. 21; replaced, SOR/2011-188, ss. 17 and 29
s. 3200,SOR/80-129, ss. 1 and 2; SOR/80-682, ss. 1 and 2; SOR/81-725, ss. 2 and 7; SOR/84-948, s. 12; SOR/85-696, ss. 8 and 22; SOR/88-165, ss. 16 and 32; SOR/89-409, ss. 1 and 5; SOR/94-140, ss. 6 and 35; SOR/2001-187, ss. 3 and 7; SOR/2003-395, s. 1; repealed, S.C. 2007, c. 35, s. 74(2); SOR/2011-188, ss. 17 and 29
s. 3201,SOR/81-725, ss. 3 and 7; SOR/86-488, ss. 4 and 11; SOR/88-165, ss. 17 and 32; SOR/89-102, ss. 1 and 2; SOR/89-409, ss. 2 and 5; SOR/92-660, ss. 1 and 3; SOR/94-126, ss. 1 and 2; SOR/94-140, ss. 7 and 35; SOR/97-408, ss. 1 and 2; SOR/2001-187, ss. 4 and 7; SOR/2005-15, s. 1 (Erratum, Vol. 139, No 4, page 294); S.C. 2007, c. 35, s. 74(1); repealed, S.C. 2007, c. 35, s. 74(2)
s. 3202,added, SOR/85-696, ss. 9 and 22
Part XXXIII
[s. 3300]
s. 3300,replaced, SOR/99-17, ss. 8 and 10; SOR/2006-1, s. 1
Part XXXIV
[s. 3400]
s. 3400,replaced, SOR/78-127, ss. 1 and 2; replaced, SOR/78-349, ss. 1 and 2; replaced, SOR/85-696, ss. 10 and 22
Part XXXV
[ss. 3500 to 3505]
s. 3500,headings replaced, SOR/81-269, ss. 1 and 4; heading replaced, S.C. 2011, c. 24, s. 80
s. 3500,“autre bénéficiaire d’un don”,
SOR/94-686, s. 51[F]
s. 3500,“employees’ charity trust”,
replaced, SOR/94-140, ss. 8 and 35
s. 3500,“fiducie de charité d’employés”,
SOR/94-686, s. 51[F]
s. 3500,“official receipt”,
replaced, SOR/81-269, ss. 2 and 4; replaced, SOR/86-488, ss. 5 and 11; replaced, SOR/88-165, ss. 18 and 32; replaced, SOR/94-140, ss. 8 and 35
s. 3500,“official receipt form”,
replaced, SOR/81-269, ss. 2 and 4
s. 3500,“organisation enregistrée”,
replaced[F], SOR/81-269, ss. 2 and 4; SOR/94-686, s. 51[F]
s. 3500,“other recipient of a gift”,
added, SOR/81-269, ss. 2 and 4; replaced, SOR/86-488, ss. 5 and 11; replaced, SOR/94-140, ss. 8 and 35; replaced, S.C. 2011, c. 24, s. 81
s. 3500,”registered organization”, replaced, SOR/94-140, ss. 8 and 35
s. 3501,SOR/81-269, ss. 3 and 4, SOR/2007-74, ss. 1 and 3; S.C. 2013, c. 34, s. 393
s. 3501.1,added, S.C. 2011, c. 24, s. 82
s. 3502,replaced, SOR/94-140, ss. 9[F], 10 and 35; SOR/94-686, s. 51[F]
s. 3503,replaced, SOR/90-411, ss. 1 and 5; SOR/94-686, s. 51[F]; replaced, S.C. 2011, c. 24, s. 83
s. 3504,added, SOR/86-488, ss. 6 and 11; replaced, SOR/94-140, ss. 11 and 35; SOR/94-686, s. 51[F]; replaced, SOR/2007-74, ss. 2 and 3; SOR/2010-197, ss. 1 and 2; S.C. 2013, c. 34, s. 394
s. 3505,added, S.C. 2009, c. 2, s. 104
Part XXXVI
[s. 3600]
s. 3600,“expert”,
SOR/94-686, s. 78[F]
s. 3600,“expertise”,
SOR/94-686, s. 78[F]
s. 3600,“expertise quadriennale”,
SOR/94-686, s. 78[F]
s. 3600,“société de classification”,
SOR/94-686, s. 78[F]
Part XXXVII
[ss. 3700 to 3702]
Heading,SOR/94-686, s. 51[F]; replaced, S.C. 2010, c. 25, s. 83
s. 3700,repealed, SOR/84-948, ss. 13 and 19; added new, SOR/87-632, ss. 1 and 2; repealed, S.C. 2010, c. 25, s. 83
s. 3701,added, SOR/87-632, ss. 1 and 2; SOR/94-686, s. 51[F]; S.C. 2010, c. 25, s. 84
s. 3702,added, SOR/87-632, ss. 1 and 2; SOR/94-686, ss. 22[F], 51[F] and 73[F]; S.C. 2007, c. 35, s. 76; S.C. 2010, c. 25, s. 85
Part XXXVIII
[s. 3800]
Part XXXIX
[s. 3900]
s. 3900,replaced, SOR/78-377, s. 13; replaced, SOR/2006-207, ss. 1 and 2 (amended by SOR/2010-93, ss. 39 and 48); SOR/2007-212, s. 1; S.C. 2023, c. 47, s. 103
Part XL
[ss. 4000 to 4001]
Heading,added, SOR/79-142, s. 1
s. 4000,repealed, SOR/81-251, ss. 1 and 2
s. 4001,added, SOR/79-142, ss. 2 and 3; replaced, SOR/79-488; replaced, SOR/84-224, ss. 1 and 2
Part XLI
[s. 4100]
Part XLII
[s. 4200]
Part XLIII
[ss. 4300 to 4302]
s. 4300,replaced, SOR/78-63; SOR/78-909, ss. 2 and 3; SOR/79-958, ss. 1 and 2; SOR/80-931, ss. 1 and 2; SOR/82-20, ss. 1 and 2; SOR/82-322, ss. 1 and 2; SOR/82-598, ss. 1 and 2; SOR/82-1097, ss. 1 and 2; SOR/83-237, ss. 1 and 2; SOR/83-496, ss. 1 and 2; SOR/84-372, ss. 1 and 3; SOR/85-696, ss. 11 and 22; SOR/86-488, ss. 7 and 11; replaced, SOR/87-639, ss. 1 and 2
s. 4301,added, SOR/84-372, ss. 2 and 3; replaced, SOR/87-639, ss. 1 and 2; SOR/89-462, ss. 1 and 2; replaced, SOR/95-285, ss. 1 and 2; SOR/97-557, ss. 4 and 5; S.C. 2010, c. 12, s. 23; S.C. 2012, c. 31, s. 65
s. 4302,added, SOR/91-196, ss. 4 and 6
Part XLIV
[s. 4400]
Part XLV
[s. 4500]
Part XLVI
[ss. 4600 to 4610]
Headings,replaced, SOR/80-131, ss. 1 and 4
s. 4600,SOR/78-137, ss. 5 and 9; SOR/80-69, ss. 1 and 2; SOR/80-131, ss. 2 and 4; SOR/80-618, ss. 7[E] and 9; SOR/81-974, ss. 13 and 15; SOR/88-165, ss. 19 and 32; SOR/90-22, ss. 6 and 24; SOR/94-169, ss. 3 and 13; SOR/94-686, s. 66[F]; SOR/98-97, ss. 4 and 6; SOR/99-179, ss. 10 and 16; SOR/2005-371, s. 5; SOR/2005-414, s. 4; SOR/2006-117, s. 6; SOR/2011-9, ss. 5 and 9; S.C. 2012, c. 31, s. 66; S.C. 2013, c. 34, s. 395; S.C. 2013, c. 40, s. 106; S.C. 2015, c. 36, s. 22
s. 4601,added, SOR/80-131, ss. 3 and 4; SOR/85-696, s. 12; SOR/88-165, ss. 20 and 32; SOR/90-22, ss. 7 and 24; SOR/92-681 [Schedule II], s. 7[F]; SOR/95-244, ss. 4 and 10; SOR/2005-371, s. 6[F]; SOR/2010-93, ss. 21[F] and 42
s. 4602,added, SOR/81-880, ss. 1 and 2; SOR/86-1092, s. 11[F]; SOR/88-165, ss. 21 and 32
s. 4603,added, SOR/85-696, ss. 13 and 22; SOR/88-165, ss. 22 and 32; SOR/90-22, ss. 8 and 24
s. 4604,added, SOR/86-1136, ss. 7 and 14; SOR/90-22, ss. 9 and 24; SOR/94-169, ss. 4 and 13
s. 4605,added, SOR/86-1136, ss. 7 and 14
s. 4606,added, SOR/86-1136, ss. 7 and 14; replaced[F], SOR/94-686, s. 24
s. 4607,added, SOR/88-165, ss. 23 and 32
s. 4608,added, SOR/89-463, ss. 1 and 3; SOR/92-681 [Schedule II], ss. 8 and 20; SOR/94-686, s. 58[F]
s. 4609,added, SOR/89-463, ss. 1 and 3
s. 4610,added, SOR/95-244, ss. 5 and 10
Part XLVII
[s. 4700]
Part XLVIII
[ss. 4800 to 4803]
s. 4800,SOR/83-268, s. 8; SOR/94-686, s. 74[F]; SOR/2001-216, ss. 3 and 12; S.C. 2007, c. 35, s. 77; S.C. 2013, c. 34, s. 396[F]
s. 4800.1,SOR/92-661, ss. 1 and 3; S.C. 2013, c. 34, s. 397
s. 4801,SOR/2001-216, ss. 4 and 12; S.C. 2013, c. 34, s. 398
s. 4801.001,added, S.C. 2013, c. 34, s. 399
s. 4801.01,added, SOR/2001-216, ss. 5 and 12
s. 4801.02,added, SOR/2001-216, ss. 5 and 12
s. 4801.1,added, SOR/98-453
s. 4802,SOR/81-470, ss. 2 and 3; renumbered as s. 4803 and replaced, SOR/85-696, ss. 14 and 22; SOR/87-559, ss. 1 and 2; SOR/92-51, ss. 8 and 9; SOR/92-661, ss. 2 and 3; SOR/94-353, ss. 1 and 2; SOR/96-226, ss. 1 and 2; SOR/2003-328, s. 2; SOR/2005-264, ss. 5 and 31; SOR/2011-188, ss. 18 and 29; S.C. 2012, c. 31, s. 67; C.R.C. , c. 945, s. 87; S.C. 2023, c. 47, s. 104
s. 4803,designated, SOR/85-696, ss. 14 and 22; S.C. 2013, c. 34, s. 400[F]
s. 4803,“dirigeant d’une société”,
SOR/94-686, s. 25[F]
s. 4803,“insider of a corporation”,
SOR/2011-188, ss. 19 and 29
Part XLIX
[s. 4900 and 4901]
s. 4900,replaced, SOR/81-725, ss. 4 and 7; SOR/83-819, ss. 1 and 2; SOR/85-202, ss. 1 and 2; SOR/86-390, ss. 2 and 6; SOR/86-1092, s. 12[F]; SOR/88-165, s. 24[F]; SOR/92-660, ss. 2 and 3; SOR/94-471, ss. 1 and 8; SOR/94-472, ss. 1 and 2; SOR/94-686, ss. 26[F], 72[F], 74[F], 75[F] and 78[F]; SOR/95-513, ss. 1 and 3; SOR/96-450, ss. 1 and 2; SOR/98-250; SOR/99-9, s. 1; SOR/99-81, ss. 1 and 2; SOR/99-102, ss. 1 and 8; SOR/2001-216, ss. 6, 10[F], 11[F] and 12; SOR/2001-289, ss. 8[E] and 9; SOR/2005-264, ss. 6 and 31; SOR/2007-212, s. 2; S.C. 2007, c. 35, ss. 89 and 126; S.C. 2009, c. 2, s. 105; SOR/2011-188, ss. 20 and 29; S.C. 2011, c. 24, s. 84; SOR/2012-270, ss. 1 and 2; heading replaced, S.C. 2013, c. 40, s. 107, s. 108; C.R.C. , c. 945, s. 88
s. 4901,added, SOR/81-725, ss. 4 and 7; SOR/86-390, ss. 3 and 6; SOR/86-1092, ss. 13[E] and 26; SOR/94-471, ss. 2 and 8; SOR/95-513, ss. 2 and 3; SOR/2001-216, ss. 7 and 12; SOR/2005-264, ss. 7 and 31
s. 4901,“actionnaire désigné”,
added[F], SOR/95-513, ss. 2 and 3
s. 4901,“actionnaire déterminé”,
SOR/94-686, s. 58[F]; repealed[F], SOR/95-513, ss. 2 and 3
s. 4901,“actionnaire rattaché”,
SOR/94-686, s. 27[F]
s. 4901,“allocation in proportion to patronage”,
added, SOR/95-513, ss. 2 and 3
s. 4901,“connected person”,
added, S.C. 2007, c. 35, s. 127; replaced[E], S.C. 2009, c. 2, s. 106
s. 4901,“connected shareholder”,
added, SOR/94-471, ss. 2 and 8; replaced, SOR/95-513, ss. 2 and 3
s. 4901,“consumer goods or services”,
added, SOR/95-513, ss. 2 and 3
s. 4901,“designated shareholder”,
added, SOR/86-390, ss. 3 and 6; SOR/90-606, ss. 1 and 8; SOR/95-513, ss. 2[E] and 3
s. 4901,“fiducie de régime”,
replaced[F], SOR/2001-216, ss. 7 and 12
s. 4901,“governing plan”,
added, SOR/81-725, ss. 4 and 7; replaced[E], SOR/2001-216, ss. 7 and 12; replaced, S.C. 2007, c. 35, s. 127; replaced, S.C. 2009, c. 2, s. 106
s. 4901,“plan trust”,
added, SOR/81-725, ss. 4 and 7
s. 4901,“qualifying share”,
added, SOR/95-513, ss. 2 and 3; SOR/2001-216, ss. 7 and 12; replaced, S.C. 2009, c. 2, s. 106
s. 4901,“régime annulé”,
repealed[F], SOR/2001-216, ss. 7 and 12
s. 4901,“régime d’encadrement”,
added[F], SOR/2001-216, ss. 7, 11[F] and 12
s. 4901,“régime dont l’agrément est retiré”,
added[F], SOR/2001-216, ss. 7 and 12
s. 4901,“régime régissant”,
repealed[F], SOR/2001-216, ss. 7 and 12
s. 4901,“revoked plan”,
added, SOR/81-725, ss. 4 and 7; replaced[E], SOR/2001-216, ss. 7 and 12
s. 4901,“small business investment limited partnership”,
added, SOR/86-390, ss. 3 and 6
s. 4901,“small business investment trust”,
added, SOR/86-390, ss. 3 and 6
s. 4901,“small business security”,
added, SOR/86-390, ss. 3 and 6
s. 4901,“specified cooperative corporation”,
added, SOR/94-471, ss. 2 and 8
s. 4901,“specified small business corporation”,
added, S.C. 2009, c. 2, s. 106
Part L
[ss. 5000 and 5001]
s. 5000,SOR/85-712, ss. 1 and 2; SOR/86-390, ss. 4 and 6; SOR/90-606, ss. 2 and 8; SOR/92-123, ss. 1 and 3; SOR/92-681 [Schedule II], ss. 9[F] and 20; SOR/94-686, ss. 28[F], 71[F], and 75[F]; SOR/2000-190, s. 1; SOR/2001-216, ss. 8 and 12; SOR/2003-328, s. 3; SOR/2005-264, ss. 8 and 31; repealed, SOR/2005-264, ss. 9 and 31; added new, S.C. 2009, c. 2, s. 107; replaced, S.C. 2011, c. 24, s. 85; repealed, S.C. 2013, c. 40, s. 109
s. 5001,added, SOR/90-606, ss. 3 and 8; repealed, SOR/2005-264, ss. 9 and 31; added new, S.C. 2009, c. 2, s. 107; replaced, S.C. 2011, c. 24, s. 85; repealed, S.C. 2013, c. 40, s. 109
s. 5002,added, SOR/2000-62, s. 3; SOR/2001-216, ss. 9 and 12; repealed, SOR/2005-264, ss. 9 and 31
Part LI
[ss. 5100 to 5104]
s. 5100,replaced, SOR/86-390, ss. 5 and 6; SOR/87-134, ss. 1 and 2; SOR/90-606, ss. 4 and 8; SOR/92-123, ss. 2 and 3; SOR/94-471, ss. 4 and 8; SOR/98-281, ss. 1 and 5; SOR/2001-289, ss. 7, 8[E] and 9; SOR/2005-264, ss. 10 and 31
s. 5100,“corporation admissible”,
SOR/94-686, s. 50[F]
s. 5100,“eligible corporation”,
SOR/90-606, ss. 4 and 8; SOR/99-102, ss. 2 and 8; SOR/2001-289, ss. 1, 8[E] and 9
s. 5100,“entreprise admissible exploitée activement”,
SOR/94-686, s. 29[F]
s. 5100,“qualifying obligation”,
SOR/94-686, s. 62
s. 5100,“société admissible”,
replaced[F], SOR/2001-289, ss. 1 and 9
s. 5100,“specified holding corporation”,
added, SOR/90-606, ss. 4 and 8
s. 5100,“specified property”,
replaced, SOR/2005-264, ss. 10 and 31
s. 5101,added, SOR/86-390, ss. 5 and 6; SOR/90-606, ss. 5 and 8; SOR/92-51, ss. 8 and 9; SOR/94-471, ss. 5 and 8; SOR/2001-289, ss. 7 and 9; SOR/2005-264, ss. 11 and 31
s. 5102,added, SOR/86-390, ss. 5 and 6; SOR/90-606, ss. 6 and 8; SOR/94-471, ss. 6 and 8; SOR/94-686, s. 58[F]; SOR/2005-264, ss. 12 and 31
s. 5103,added, SOR/86-390, ss. 5 and 6; SOR/94-471, ss. 7 and 8; SOR/2005-264, ss. 13 and 31
s. 5104,added, SOR/86-390, ss. 5 and 6; SOR/86-1092, ss. 14[E] and 26; SOR/90-606, ss. 7 and 8; SOR/94-686, s. 58[F]
Part LII
[ss. 5200 to 5204]
s. 5201,SOR/82-950, ss. 1 and 2; SOR/94-169, ss. 5 and 13; SOR/94-686, s. 30[F]
s. 5202,“activités admissibles”,
SOR/94-686, s. 53[F]
s. 5202,“Canadian resource profits”,
added, SOR/94-169, ss. 6 and 13; replaced, SOR/96-451, ss. 6 and 8
s. 5202,“cost of labour”,
SOR/2000-296, s. 2
s. 5202,“gross cost”,
replaced, SOR/94-140, ss. 12 and 35
s. 5202,“qualified activities”,
SOR/94-140, ss. 12 and 35
s. 5202,“qualified zero-emission technology manufacturing activities”,
C.R.C. , c. 945, s. 89
s. 5202,“resource profits”,
added, SOR/94-169, ss. 6 and 13; replaced, SOR/96-451, ss. 6 and 8
s. 5202,“specified percentage”,
added, SOR/94-169, ss. 6 and 13
s. 5203,SOR/78-377, ss. 14 and 17; SOR/94-169, ss. 7 and 13; SOR/96-451, ss. 7 and 8; SOR/99-179, ss. 11 and 16; SOR/2007-19, ss. 7 and 8
s. 5203,“adjusted business income”,
SOR/96-451, ss. 7 and 8; SOR/99-179, ss. 11 and 16; SOR/2007-19, ss. 7 and 8
s. 5203,“cost of capital”,
SOR/78-377, ss. 13 and 15; SOR/94-169, ss. 7 and 13
s. 5203,“cost of labour”,
SOR/94-169, ss. 7 and 13
s. 5204,SOR/78-377, ss. 15 and 17
s. 5204,“cost of capital”,
SOR/78-377, ss. 14 and 15; SOR/94-169, ss. 8 and 13
s. 5204,“cost of labour”,
SOR/94-169, ss. 8 and 13
s. 5204,“gross cost”,
replaced, SOR/94-140, ss. 13 and 35; S.C. 2013, c. 40, s. 110
Part LIII
[ss. 5300 to 5301]
Heading,replaced[F], SOR/88-165, ss. 25 and 32
French Expression,“base d’acompte provisionnel” replaced throughout by “acompte provisionnel de base”,SOR/84-948, ss. 14[F] and 19
s. 5300,replaced, SOR/78-325, ss. 1 and 6; replaced, SOR/81-855, ss. 1 and 2; SOR/85-696, ss. 15 and 22; SOR/86-1092, s. 15; replaced[F], SOR/88-165, ss. 26 and 32; replaced, SOR/99-92, ss. 1 and 4
s. 5301,replaced, SOR/78-325, ss. 2 and 6; replaced, SOR/81-855, ss. 1 and 2; SOR/84-948, ss. 14 and 19; SOR/85-696, ss. 16 and 22; SOR/88-165, ss. 27 and 32; SOR/89-409, ss. 3 and 6; SOR/94-298, ss. 1 and 3; SOR/99-92, ss. 2 and 4; SOR/2009-302, ss. 10 and 13
s. 5302,repealed, SOR/78-325, ss. 3 and 6
s. 5303,repealed, SOR/78-325, ss. 3 and 6
s. 5304,repealed, SOR/78-325, ss. 3 and 6
s. 5305,repealed, SOR/78-325, ss. 4 and 6
Part LIV
[ss. 5400 to 5401]
s. 5400,SOR/84-948, ss. 15 and 19; SOR/85-963, s. 2[F]; SOR/88-165, ss. 29[F] and 32; SOR/94-686, s. 69[F]; repealed, SOR/2011-188, ss. 21 and 29
s. 5401,repealed, SOR/2011-188, ss. 21 and 29
Part LV
[ss. 5500 to 5503]
s. 5500,added, SOR/78-348, s. 2; replaced, SOR/81-936, ss. 5 and 6; heading replaced, SOR/95-298, ss. 3 and 5
s. 5501,added, SOR/81-936, ss. 5 and 6
s. 5502,added, SOR/95-298, ss. 4 and 5
s. 5503,added, S.C. 2011, c. 24, s. 86
Part LVI
[s. 5600]
Heading,replaced, SOR/2004-82, s. 1
s. 5600,SOR/2004-82, s. 2; SOR/2011-188, ss. 22 and 29; S.C. 2013, c. 40, s. 111; SOR/2015-170, ss. 3 and 6
Part LVII
[ss. 5700 to 5701]
Headings,replaced, S.C. 2009, c. 2, s. 108
s. 5700,SOR/80-948, ss. 1 and 2; SOR/85-696, ss. 17 and 22; SOR/87-716, ss. 1 and 2; SOR/90-809, ss. 1 and 2; SOR/94-189, ss. 1 and 2; SOR/99-387, ss. 1 and 2; SOR/2001-4, ss. 1 and 2; SOR/2007-212, s. 3; S.C. 2009, c. 2, s. 109; S.C. 2012, c. 19, s. 18
s. 5701,added, S.C. 2009, c. 2, s. 110
Part LVIII
[s. 5800]
s. 5800,repealed, SOR/81-725, ss. 6 and 7; added new, SOR/82-879, ss. 2 and 3; SOR/94-686, s. 51[F]; S.C. 2011, c. 24, s. 87
s. 5801,repealed, SOR/81-725, ss. 6 and 7
Part LIX
[ss. 5900 to 5909]
s. 5900,SOR/97-505, ss. 2 and 11; S.C. 2013, c. 34, ss. 40, 53 and 78
s. 5901,SOR/97-505, ss. 3 and 11; S.C. 2013, c. 34, s. 79
s. 5902,SOR/80-141, ss. 1 and 6; SOR/82-910, ss. 1 and 2; SOR/85-176, ss. 1 and 6; SOR/89-135, ss. 1 and 5; SOR/97-505, ss. 4 and 11; S.C. 2013, c. 34, ss. 41, 51 to 53 and 80
s. 5903,SOR/80-141, ss. 2 and 7; replaced, SOR/85-176, ss. 2 and 6; SOR/89-135, ss. 2 and 5; SOR/97-505, ss. 5 and 11; replaced, S.C. 2013, c. 34, ss. 42, 53 and 81
s. 5903.1,added, S.C. 2013, c. 34, s. 82
s. 5904,SOR/78-913, ss. 1 and 3; SOR/80-141, ss. 3 and 7; SOR/97-505, ss. 6 and 11; S.C. 2013, c. 34, ss. 43, 53 and 83
s. 5905,SOR/80-141, ss. 4 and 7; replaced, SOR/85-176, ss. 3 and 6; SOR/97-505, ss. 7 and 11; S.C. 2013, c. 34, ss. 44, 51, 53 and 84
s. 5905.1,added, S.C. 2013, c. 34, ss. 51 to 53
s. 5906,S.C. 2009, c. 2, s. 111; S.C. 2013, c. 34, ss. 45 and 53
s. 5907,SOR/78-211; SOR/78-913, ss. 2 and 3; SOR/80-141, ss. 5 and 7 to 9; SOR/85-176, ss. 4 and 6; SOR/88-165, ss. 29[F] and 32; SOR/89-135, ss. 3 and 5; SOR/94-686, ss. 31[F], 58[F], 69[F], and 70[F]; SOR/96-228, ss. 2 and 3; SOR/97-505, ss. 8 and 11; S.C. 2009, c. 2, s. 112; S.C. 2013, c. 34, ss. 46, 85 and 401
s. 5907,“active business”,
added, SOR/97-505, ss. 8 and 11
s. 5907,“controlled foreign affiliate”,
added, SOR/97-505, ss. 8 and 11
s. 5907,“designated person or partnership”,
added, S.C. 2013, c. 34, s. 85
s. 5907,“earnings”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46, 50 and 85
s. 5907,“exempt deficit”,
added, SOR/97-505, ss. 8 and 11
s. 5907,“exempt earnings”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46, 50 and 85
s. 5907,“exempt loss”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46, 50 and 85
s. 5907,“exempt surplus”,
replaced, SOR/97-505, ss. 8 and 11; replaced, S.C. 2013, c. 34, ss. 46 and 85
s. 5907,“gains exonérés”,
S.C. 2013, c. 34, s. 46[F]
s. 5907,“hybrid deficit”,
added, S.C. 2013, c. 34, s. 85
s. 5907,“hybrid surplus”,
added, S.C. 2013, c. 34, s. 85
s. 5907,“hybrid underlying tax”,
added, S.C. 2013, c. 34, s. 85
s. 5907,“hybrid underlying tax applicable”,
added, S.C. 2013, c. 34, s. 85
s. 5907,“loss”,
replaced, SOR/97-505, ss. 8 and 11; replaced, S.C. 2013, c. 34, ss. 46, 50 and 85
s. 5907,“net earnings”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46 and 85
s. 5907,“net loss”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46 and 85
s. 5907,“net surplus”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, s. 85
s. 5907,“taxable deficit”,
added, SOR/97-505, ss. 8 and 11
s. 5907,“taxable earnings”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46 and 85
s. 5907,“taxable loss”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46 and 50
s. 5907,“taxable surplus”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46 and 85
s. 5907,“underlying foreign tax”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, ss. 46, 85 and 401
s. 5907,“underlying foreign tax applicable”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, s. 46
s. 5907,“whole dividend”,
replaced, SOR/97-505, ss. 8 and 11; S.C. 2013, c. 34, s. 46
s. 5908,added, SOR/85-176, s. 5; SOR/94-686, s. 32[F]; repealed, SOR/97-505, ss. 9 and 11; added new, S.C. 2013, c. 34, s. 47, s. 86
s. 5909,added, SOR/89-135, ss. 4 and 5; repealed, S.C. 2013, c. 34, s. 28
s. 5910,added, S.C. 2013, c. 34, s. 48, s. 87
s. 5911,added, S.C. 2013, c. 34, s. 88
Part LX
[s. 6000]
s. 6000,added, SOR/78-325, s. 5
Part LXI
[s. 6100]
s. 6100,added, SOR/78-680; SOR/94-686, s. 69[F]
Part LXII
[ss. 6200 to 6210]
s. 6200,added, SOR/78-946, ss. 1 and 2; heading replaced, SOR/80-130, ss. 1 and 3; SOR/81-724; SOR/94-686, s. 62; SOR/98-418; SOR/2001-187, ss. 5 and 7
s. 6201,added, SOR/80-130, ss. 2 and 3; replaced, SOR/84-948, ss. 16 and 19; SOR/85-963, ss. 1 and 3; SOR/86-1092, ss. 16 and 26; SOR/89-409, ss. 4 and 5; SOR/92-681 [Schedule II], s. 10[F]; SOR/94-686, s. 33[F]; SOR/95-357, ss. 1 and 2; S.C. 2007, c. 35, ss. 78 and 89
s. 6202,added, SOR/85-174, ss. 16 and 17; SOR/90-86, ss. 1 and 3; SOR/92-681 [Schedule II], ss. 11[F] and 20; SOR/94-686, s. 34[F]
s. 6202.1,added, SOR/90-86, ss. 2 and 3 (s. 3[F] amended by SOR/92-681 [Schedule I], s. 2); SOR/92-681 [Schedule II], ss. 12[F] and 20; SOR/94-686, ss. 67[F] and 71[F]; SOR/2000-297, s. 1; S.C. 2013, c. 34, s. 402
s. 6202.1,“action nouvelle”,
SOR/92-681 [Schedule II], ss. 12[F] and 20
s. 6202.1,“excluded obligation”,
added, SOR/90-86, ss. 2 and 3; SOR/92-30, ss. 1 and 3; SOR/94-315, ss. 1 and 4; SOR/99-92, ss. 3 and 4; SOR/2000-297, s. 1; replaced, S.C. 2013, c. 34, s. 402
s. 6202.1,“new right”,
added, S.C. 2013, c. 34, s. 402
s. 6202.1,“new share”,
added, SOR/90-86, ss. 2 and 3
s. 6202.1,“obligation exclue”,
SOR/2000-297, s. 1[F]
s. 6202.1,“specified person”,
added, SOR/90-86, ss. 2 and 3
s. 6203,added, SOR/86-1136, ss. 8 and 14; SOR/94-686, s. 67[F]
s. 6204,added, SOR/86-1136, ss. 8 and 14; SOR/94-315, ss. 2 and 4; SOR/97-409, ss. 1 and 2; SOR/2003-328, s. 4; SOR/2007-212, s. 4; SOR/2010-93, ss. 22 and 42
s. 6205,added, SOR/86-1136, ss. 8 and 14; SOR/90-607, ss. 1 and 3; SOR/92-30, ss. 2 and 3; SOR/92-681 [Schedule II], ss. 13[F] and 20; SOR/94-315, ss. 3 and 4; SOR/94-686, s. 71[F]; SOR/2001-188, ss. 5 and 18
s. 6206,added, SOR/86-1136, ss. 8 and 14
s. 6207,added, SOR/90-607, ss. 2 and 3; SOR/92-681 [Schedule ii], ss. 14 and 20
s. 6209,added, SOR/91-78, ss. 3 and 5; SOR/94-686, s. 35[F]; SOR/99-91, ss. 1 and 9; SOR/2009-222, ss. 5 and 12
s. 6210,added, SOR/2001-187, ss. 6 and 7
Part LXIII
[ss. 6300 to 6302]
s. 6300,added, SOR/78-947; repealed, SOR/88-165, ss. 28 and 32; added new, SOR/93-13, ss. 1 and 2
s. 6301,added, SOR/93-13, ss. 1 and 2; SOR/99-17, ss. 9 and 10; SOR/2021-82, ss. 1 and 2
s. 6302,added, SOR/93-13, ss. 1 and 2
Part LXIV
[s. 6400 to 6401]
s. 6400,added, SOR/79-206; replaced, SOR/80-139; replaced, SOR/80-925; replaced, SOR/81-289
s. 6401,added, SOR/81-289
Part LXV
[ss. 6500 to 6503]
s. 6500,added, SOR/80-245, ss. 1 and 2; SOR/81-118, ss. 1 and 3; SOR/82-214, ss. 1 and 2; SOR/86-488, ss. 8 and 11; heading replaced, SOR/94-346, ss. 1 and 3; repealed, SOR/2007-116, s. 9; added new, S.C. 2013, c. 40, s. 112
s. 6501,added, SOR/81-118, ss. 2 and 3
s. 6503,added, SOR/94-346, ss. 2 and 3
Part LXVI
[s. 6600]
s. 6600,replaced, SOR/81-705, ss. 1 and 2; replaced, SOR/2010-93, ss. 23 and 42
Part LXVII
[ss. 6700 to 6707]
s. 6700,added, SOR/81-540, ss. 1 and 2; replaced, SOR/84-948, ss. 17 and 19; replaced, SOR/85-92; SOR/86-379; SOR/86-488, ss. 9 and 11; heading replaced, SOR/86-1136, s. 9; heading replaced, SOR/89-551, ss. 1 and 6, ss. 2 and 6; SOR/92-397, ss. 1 and 6; SOR/92-398, ss. 1 and 4; SOR/93-396, ss. 1 and 6; SOR/94-686, ss. 36[F], 78[F] and 79[F]; SOR/96-173, ss. 1 and 3; SOR/97-504, ss. 1 and 3; SOR/98-12, ss. 1 and 3; SOR/98-281, ss. 2 and 5; SOR/99-102, ss. 3 and 8; SOR/2001-289, ss. 2 and 9; SOR/2011-188, ss. 23 and 29
s. 6700.1,added, SOR/92-397, ss. 2 and 6; replaced, SOR/2001-289, ss. 3 and 9
s. 6700.2,added, SOR/93-396, ss. 2 and 6; replaced[F], SOR/94-686, s. 37; replaced, SOR/99-102, ss. 4 and 8
s. 6701,added, SOR/81-540, ss. 1 and 2; replaced, SOR/86-1136, ss. 10 and 14; replaced, SOR/89-551, ss. 3 and 6; SOR/92-397, ss. 3 and 6; SOR/92-398, ss. 2 and 4; SOR/93-396, ss. 3 and 6; SOR/94-686, s. 38[F]; SOR/96-173, ss. 2 and 3; SOR/97-504, ss. 2 and 3; SOR/98-12, ss. 2 and 3; SOR/98-281, ss. 3 and 5; SOR/99-102, ss. 5 and 8 (amended by SOR/2001-295, s. 12); SOR/2001-289, ss. 4 and 9; SOR/2005-126, s. 4; S.C. 2013, c. 34, s. 403
s. 6701.1,added, S.C. 2013, c. 40, s. 113; repealed, S.C. 2016, c. 7, s. 57
s. 6702,added, SOR/84-948, ss. 17 and 19; renumbered as s. 6703 and replaced, SOR/86-1136, ss. 10, 11 and 14; SOR/89-551, ss. 4 and 6; SOR/92-397, ss. 4 and 6; SOR/93-396, ss. 4 and 6; SOR/96-199, ss. 4 and 5; SOR/99-102, ss. 6 and 8; SOR/2001-289, ss. 5 and 9
s. 6703,designated, SOR/86-1136, ss. 11 and 14
s. 6704,added, SOR/89-551, ss. 5 and 6; SOR/92-397, ss. 5 and 6; SOR/93-396, ss. 5 and 6; SOR/2011-188, ss. 24 and 29
s. 6705,added, SOR/89-551, ss. 5 and 6; SOR/2001-289, ss. 6 and 9
s. 6706,added, SOR/92-398, ss. 3 and 4; SOR/96-174, ss. 1 and 2; replaced, SOR/98-281, ss. 4 and 5
s. 6706,“net cost”,
added, SOR/92-398, ss. 3 and 4
s. 6706,“qualifying Class A share”,
added, SOR/92-398, ss. 3 and 4; replaced, SOR/96-174, ss. 1 and 2
s. 6706,“specified percentage”,
added, SOR/92-398, ss. 3 and 4
s. 6707,added, SOR/99-102, ss. 7 and 8
s. 6708,added, S.C. 2013, c. 34, s. 404; replaced, S.C. 2014, c. 20, s. 35
s. 6709,added, S.C. 2013, c. 34, s. 404
Part LXVIII
[ss. 6800 to 6804]
Heading,replaced, SOR/96-311, ss. 1 and 16
s. 6800,added, SOR/81-541, ss. 1 and 2; replaced, SOR/96-311, ss. 2 and 16
s. 6801,SOR/91-153, ss. 1 and 2
s. 6801.1,added, SOR/2021–127, ss. 1 and 5
s. 6802,added, SOR/92-51, ss. 6 and 9; SOR/96-311, ss. 3 and 16; S.C. 2013, c. 34, s. 405
s. 6802.1,added, SOR/2000-12, s. 2
s. 6803,replaced, SOR/2007-116, s. 10
s. 6804,added, SOR/96-311, ss. 4 and 16; SOR/99-9, s. 2
Part LXIX
[s. 6900]
s. 6900,repealed, SOR/85-696, ss. 18 and 22; added new, SOR/86-488, ss. 10 and 11
Part LXX
[ss. 7000 to 7001.1]
s. 7000,added, SOR/83-864, ss. 1 and 2; SOR/85-696, ss. 19 and 22; SOR/86-1092, ss. 17[F] and 26; SOR/96-225, ss. 1 and 2; SOR/96-227, ss. 1 and 2; SOR/96-435, ss. 3 and 5; SOR/2001-295, s. 4[F]
s. 7001,added, SOR/96-435, ss. 4 and 5
Part LXXI
[s. 7100]
s. 7100,added, SOR/84-744, ss. 1 and 2; SOR/85-175, ss. 1 and 2; SOR/86-1092, ss. 18 and 26 SOR/91-174, ss. 1 and 2; SOR/91-557, ss. 1 and 2; SOR/91-603, ss. 1 and 2; SOR/94-405, ss. 1 and 2; replaced[F], SOR/94-686, s. 39; SOR/97-28, ss. 1 and 2; SOR/2003-397, ss. 1 and 2; SOR/2018-160, s. 1
Part LXXII
[s. 7200]
s. 7200,added, SOR/84-948, ss. 18 and 19, repealed, SOR/2001-295, s. 5
Part LXXIII
[ss. 7300 to 7310]
Heading,replaced, SOR/88-312, ss. 2 and 5
s. 7300,added, SOR/86-1136, ss. 12 and 14; replaced, SOR/90-120, ss. 1 and 2; SOR/91-276; SOR/94-686, s. 78[F]; S.C. 2011, c. 24, s. 88; SOR/2024-9, s. 1
s. 7301,added, SOR/87-622; repealed, SOR/2001-295, s. 6
s. 7302,added, SOR/88-312, ss. 3 and 5; repealed, SOR/93-440, ss. 1 and 5
s. 7303,added, SOR/88-312, ss. 3 and 5; repealed, SOR/93-440, ss. 1 and 5
s. 7303.1,added, SOR/93-440, ss. 2 and 6; S.C. 2007, c. 35, s. 79
s. 7304,added, SOR/88-312, ss. 3 and 5; SOR/93-440, ss. 3 and 6
s. 7305,added, SOR/91-195, ss. 1 and 2; SOR/92-732, ss. 1 and 2; SOR/93-300, ss. 1 and 2; SOR/99-240, ss. 1 and 2; SOR/2001-3, ss. 1 and 3; SOR/2001-288, ss. 1 and 2; SOR/2002-312, s. 1; SOR/2004-45, s. 1; SOR/2004-260, s. 1; SOR/2005-292, s. 1; SOR/2007-213, s. 1; S.C. 2009, c. 31, s. 16; SOR/2010-93, ss. 24[F] and 42; SOR/2011-32; SOR/2013-206, ss. 1 and 4
s. 7305.01,added, SOR/2001-3, ss. 2 and 4; repealed, SOR/2013-206, ss. 2 and 4; SOR/2016-296, ss. 1 and 3; added, SOR/2018-12, ss. 1 and 2; SOR/2019-247, ss. 1 and 2; SOR/2023-246, ss. 1 and 4; SOR/2024-210, ss. 1 and 2
s. 7305.02,added, S.C. 2009, c. 31, s. 17; SOR/2011-32; SOR/2013-206, ss. 3 and 4
s. 7305.1,added, SOR/95-244, ss. 6 and 10; replaced, SOR/99-239, ss. 1 and 4; SOR/2000-326, s. 1; SOR/2001-253, s. 1; SOR/2003-266, s. 1; SOR/2005-265, s. 1; SOR/2006-250, ss. 1 and 3; S.C. 2009, c. 2, s. 113; SOR/2014-118, ss. 1 and 3; replaced, SOR/2018-56, ss. 1 and 2; SOR/2023-246, ss. 1 and 4
s. 7306,added, SOR/91-673, ss. 4 and 7; replaced, SOR/99-239, ss. 2 and 4; SOR/2000-326, s. 2; SOR/2001-253, s. 2; SOR/2003-266, s. 2; SOR/2005-265, s. 2; SOR/2006-250, ss. 2 and 4; S.C. 2009, c. 2, s. 114; SOR/2014-118, ss. 2 and 3; SOR/2015-122; replaced, SOR/2016-296, ss. 2 and 3; SOR/2023-246, ss. 2 and 4
s. 7307,added, SOR/91-673, s. 4; SOR/94-128, ss. 2 and 3; SOR/95-244, ss. 7 and 10; SOR/99-239, ss. 3 and 4; SOR/2000-326, s. 3; SOR/2001-253, s. 3; SOR/2023-246, ss. 3 and 4
s. 7308,added, SOR/94-127, ss. 1 and 2; SOR/2000-63, ss. 2 and 3; SOR/2005-264, ss. 14 and 31; S.C. 2015, c. 36, s. 23
s. 7309,added and replaced, SOR/2011-187, ss. 1 and 3
s. 7310,added, S.C. 2007, c. 35, s. 80
Part LXXIV
[s. 7400]
s. 7400,added, SOR/88-392, ss. 5 and 6; repealed, SOR/2001-295, s. 7; added new, SOR/2007-35, ss. 1 and 2
Part LXXV
[s. 7500]
s. 7500,added, SOR/88-393, ss. 1 and 2; repealed, SOR/2001-295, s. 7; added new, SOR/2008-49, s. 1 and 2; SOR/2013-22, ss. 1 and 2; repealed, S.C. 2013, c. 33, s. 36
Part LXXVI
[s. 7600]
s. 7600,added, SOR/89-463, ss. 2 and 3
Part LXXVII
[s. 7700]
s. 7700,added, SOR/89-473, ss. 2 and 3
Part LXXVIII
[s. 7800]
s. 7800,replaced, SOR/2001-295, s. 8; replaced; S.C. 2011, c. 24, s. 89
Part LXXIX
[s. 7900]
s. 7900,SOR/97-505, ss. 10 and 11; replaced, SOR/2009-302, ss. 11 and 13; replaced, S.C. 2013, c. 33, s. 37
Part LXXX
[ss. 8000 to 8006]
s. 8000,added, SOR/91-78, ss. 4 and 5; SOR/92-681 [Schedule II], ss. 15[F] and 20; SOR/94-686, s. 40[F]; SOR/99-91, ss. 2 and 9
s. 8001,added, SOR/91-78, ss. 4 and 5; repealed, SOR/99-91, ss. 3 and 9
s. 8002,added, SOR/91-78, ss. 4 and 5; SOR/99-91, ss. 4 and 9
s. 8003,added, SOR/91-78, ss. 4 and 5
s. 8004,added, SOR/91-78, ss. 4 and 5; repealed, SOR/99-91, ss. 5 and 9
s. 8005,added, SOR/91-78, ss. 4 and 5
s. 8006,added, SOR/92-681 [Schedule II], ss. 16 and 20
s. 8006,“designated country”,
added, SOR/92-681, ss. 16 and 20
s. 8006,“exposure to a designated country”,
added, SOR/92-681, ss. 16 and 20
s. 8006,“general provisions”,
added, SOR/92-681, ss. 16 and 20
s. 8006,“provisionable assets”,
added, SOR/92-681, ss. 16 and 20
s. 8006,“relevant authority”,
added, SOR/92-681, ss. 16 and 20
s. 8006,“specific provisions”,
added, SOR/92-681, ss. 16 and 20
s. 8006,“specified loan”,
added, SOR/99-91, ss. 6 and 9
s. 8007,added and repealed, SOR/99-91, ss. 7 and 9
Part LXXXI
[ss. 8100 to 8105]
s. 8100,added, SOR/91-78, ss. 4 and 5; replaced, SOR/96-443, ss. 3 and 4; repealed, S.C. 2013, c. 34, s. 406
s. 8101,added, SOR/91-78, ss. 4 and 5; replaced, SOR/96-443, ss. 3 and 4; repealed, S.C. 2013, c. 34, s. 406
s. 8102,added, SOR/91-78, ss. 4 and 5; replaced, SOR/92-681 [Schedule II], ss. 17 and 20; repealed, SOR/96-443, ss. 3 and 4; added new, SOR/2009-222, ss. 6 and 13; repealed, S.C. 2013, c. 34, s. 406
s. 8103,added, SOR/91-78, ss. 4 and 5; SOR/92-681 [Schedule II], ss. 18 and 20; repealed, SOR/96-443, ss. 3 and 4; added new, SOR/2009-222, ss. 6 and 13; repealed, S.C. 2013, c. 34, s. 406
s. 8104,added, SOR/91-78, ss. 4 and 5; repealed, SOR/96-443, ss. 3 and 4; added new, SOR/2009-222, ss. 6 and 13; repealed, S.C. 2013, c. 34, s. 406
s. 8105,added, SOR/91-78, ss. 4 and 5; repealed, SOR/96-443, ss. 3 and 4; added new, SOR/2009-222, ss. 6 and 13; repealed, S.C. 2013, c. 34, s. 406
Part LXXXII
[ss. 8200 to 8201.1]
Headings,replaced, SOR/94-140, ss. 14 and 35
s. 8200,added, SOR/91-196, ss. 5 and 6; SOR/92-681 [Schedule II], ss. 19[F] and 20
s. 8200.1,added, SOR/97-377, ss. 5 and 14; SOR/2006-117, s. 7; replaced, S.C. 2013, c. 40, s. 114
s. 8201,added, SOR/94-140, ss. 15 and 35; SOR/94-686, s. 41[F]; SOR/2000-62, s. 4; SOR/2005-264, ss. 15 and 31 (amended by SOR/2010-93, ss. 38 and 47); SOR/2010-93, ss. 25 and 45; S.C. 2012, c. 31, s. 68; S.C. 2013, c. 34, s. 49; S.C. 2016, c. 7, s. 55
s. 8201.1,added, SOR/2000-62, s. 5
Part LXXXIII
[ss. 8300 to 8311]
Heading,replaced, SOR/96-311, ss. 5 and 16; replaced, SOR/99-9, s. 3
s. 8300,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 1 and 19; SOR/99-9, s. 4; SOR/2003-328, s. 5; S.C. 2011, c. 24, s. 90
s. 8300,“certifiable past service event”,
added, SOR/92-51, ss. 7 and 9
s. 8300,“complete period of reduced services”,
added, SOR/92-51, ss. 7 and 9
s. 8300,“designated savings arrangement”,
added, S.C. 2011, c. 24, s. 90
s. 8300,“excluded contribution”,
added, SOR/92-51, ss. 7 and 9; replaced, SOR/95-64, ss. 1 and 19; replaced, SOR/2005-264, ss. 16 and 31
s. 8300,“flat benefit provision”,
added, SOR/92-51, ss. 7 and 9
s. 8300,“individual pension plan”,
added, S.C. 2011, c. 24, s. 90
s. 8300,“member”,
added, SOR/99-9, s. 4
s. 8300,“PA offset”,
added, SOR/99-9, s. 4
s. 8300,“past service event”,
added, SOR/92-51, ss. 7 and 9
s. 8300,“period of reduced services”,
added, SOR/92-51, ss. 7 and 9; SOR/2007-116, s. 11[E]
s. 8300,“refund benefit”,
added, SOR/92-51, ss. 7 and 9; SOR/2007-116, s. 11[E]
s. 8300,“resident compensation”,
added, SOR/99-9, s. 4
s. 8301,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 2 and 19; SOR/96-311, ss. 6 and 16; SOR/99-9, s. 5; SOR/2003-328, s. 6; SOR/2005-264, ss. 17 and 31; SOR/2007-116, s. 12[E]; S.C. 2023, c. 47, s. 105
s. 8302,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 3 and 19; SOR/2001-67, ss. 1 and 10; SOR/2001-188, ss. 6 and 18
s. 8303,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 4 and 19; SOR/96-311, ss. 7 and 16; SOR/99-9, s. 6; SOR/2001-67, ss. 2 and 10; SOR/2005-264, ss. 18 and 31; S.C. 2007, c. 35, s. 81; SOR/2011-188, ss. 25 and 29; S.C. 2011, c. 24, s. 91
s. 8304,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 5 and 19; SOR/99-9, s. 7; SOR/2001-67, ss. 3 and 10; S.C. 2011, c. 24, s. 92
s. 8304.1,added, SOR/99-9, s. 8; SOR/2001-188, ss. 7, 13, 15 and 18; S.C. 2023, c. 47, s. 106
s. 8305,added, SOR/92-51, ss. 7 and 9
s. 8306,added, SOR/92-51, ss. 7 and 9; SOR/2005-264, ss. 19 and 31
s. 8307,added, SOR/92-51, ss. 7 and 9; SOR/99-9, s. 9; SOR/2001-67, ss. 4 and 10
s. 8308,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 6 and 19; SOR/2007-116, s. 13; SOR/2021–127, ss. 2 and 5; S.C. 2023, c. 47, s. 107
s. 8308.1,added, SOR/96-311, ss. 8 and 16; SOR/99-9, s. 10; SOR/2005-264, ss. 20 and 31; S.C. 2009, c. 2, s. 115
s. 8308.2,added, SOR/96-311, ss. 8 and 16; replaced, SOR/99-9, s. 11; SOR/2005-264, ss. 21 and 31; replaced, S.C. 2009, c. 2, s. 116
s. 8308.3,added, SOR/96-311, ss. 8 and 16; SOR/99-9, s. 12; SOR/2005-264, ss. 22 and 31
s. 8308.4,added, SOR/96-311, ss. 8 and 16; SOR/99-9, s. 13
s. 8309,added, SOR/92-51, ss. 7 and 9; replaced, SOR/99-9, s. 14; SOR/2001-339, s. 1; SOR/2005-264, ss. 23 and 31
s. 8310,added, SOR/92-51, ss. 7 and 9
s. 8311,added, SOR/92-51, ss. 7 and 9; replaced, SOR/99-9, s. 15
Part LXXXIV
[ss. 8400 to 8410]
Headings,replaced, SOR/96-311, ss. 9 and 16
s. 8400,added, SOR/92-51, ss. 7 and 9; SOR/96-311, ss. 10 and 16
s. 8401,added, SOR/92-51, ss. 7 and 9
s. 8402,added, SOR/92-51, ss. 7 and 9; SOR/96-311, ss. 11 and 16; SOR/2005-123, s. 5; S.C. 2023, c. 47, s. 108
s. 8402.01,added, SOR/99-9, s. 16; S.C. 2023, c. 47, s. 109
s. 8402.1,added, SOR/96-311, ss. 12 and 16
s. 8403,added, SOR/92-51, ss. 7 and 9
s. 8404,added, SOR/92-51, ss. 7 and 9; SOR/96-311, s. 13 and 16; SOR/99-9, s. 17
s. 8405,added, SOR/92-51, ss. 7 and 9
s. 8406,added, SOR/92-51, ss. 7 and 9; SOR/99-9, s. 18
s. 8407,added, SOR/92-51, ss. 7 and 9; SOR/2007-116, s. 14
s. 8408,added, SOR/92-51, ss. 7 and 9
s. 8409,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 7 and 19; replaced, SOR/96-127
s. 8410,added, SOR/92-51, ss. 7 and 9
Part LXXXV
[ss. 8500 to 8520]
s. 8500,added, SOR/92-51, ss. 7 and 9; SOR/94-686, s. 76[F]; SOR/95-64, ss. 8 and 19; SOR/2001-67, ss. 5 and 10; SOR/2001-188, ss. 8 and 18; SOR/2003-328, s. 7; SOR/2005-264, ss. 24 and 31; SOR/2007-116, s. 15; S.C. 2007, c. 35, s. 82; S.C. 2013, c. 34, s. 407; SOR/2021–127, ss. 3 and 5
s. 8500,“active member”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“average Consumer Price Index”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“beneficiary”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“benefit provision”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“bridging benefits”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“Consumer Price Index”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“defined benefit limit”,
added, SOR/92-51, ss. 7 and 9; replaced, SOR/95-64, ss. 8 and 19; replaced, SOR/99-9, s. 19
s. 8500,“dependant”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“designated plan”,
added, S.C. 2007, c. 35, s. 82
s. 8500,“disabled”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“eligible period of reduced pay”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“eligible period of termporary absence”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“eligible survivor benefit period”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“existing plan”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“forfeited amount”,
added, SOR/92-51, ss. 7 and 9; SOR/2001-188, ss. 8 and 18
s. 8500,“grandfathered plan”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“IPP minimum amount”,
added, S.C. 2011, c. 24, s. 93
s. 8500,“lifetime retirement benefits”,
added, SOR/92-51, ss. 7 and 9; replaced, SOR/2005-264, ss. 24 and 31
s. 8500,“multi-employer plan”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“pensionable service”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“period of disability”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“predecessor employer”,
added, SOR/92-51, ss. 7 and 9; replaced, S.C. 2013, c. 34, s. 407
s. 8500,“public pension benefits”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“public safety occupation”,
added, SOR/92-51, ss. 7 and 9; SOR/2005-264, ss. 24 and 31
s. 8500,“retirement benefits”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“surplus”,
added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 8 and 19
s. 8500,“totally and permanently disabled”,
added, SOR/92-51, ss. 7 and 9
s. 8500,“Year’s Maximum Pensionable Earnings”,
added, SOR/92-51, ss. 7 and 9
s. 8501,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 9 and 19; SOR/96-311, ss. 14 and 16; SOR/99-9, s. 20; SOR/2001-188, ss. 9 and 18; SOR/2003-328, s. 8; SOR/2005-264, ss. 25 and 31; SOR/2007-212, s. 5; S.C. 2011, c. 24, s. 94
s. 8502,added, SOR/92-51, ss. 7 and 9; SOR/94-686, s. 42[F]; SOR/95-64, ss. 10 and 19; SOR/96-311, ss. 15 and 16; SOR/99-9, s. 21; SOR/2001-188, ss. 10 and 18; SOR/2003-328, s. 9; SOR/2005-264, ss. 26 and 31; SOR/2007-212, s. 6; SOR/2011-188, ss. 26 and 29; S.C. 2011, c. 24, s. 95; S.C. 2012, c. 31, s. 69; S.C. 2013, c. 34, s. 408; SOR/2021–127, ss. 4 and 5; S.C. 2023, c. 47, s. 110
s. 8503,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 11 and 19; SOR/99-9, s. 22; SOR/2001-67, ss. 6 and 10; SOR/2001-188, ss. 11, 14, 15, 16 and 18; SOR/2003-396, s. 1; SOR/2005-264, ss. 27 and 31; SOR/2007-116, s. 16[F]; S.C. 2007, c. 35, s. 83; S.C. 2011, c. 24, s. 96
s. 8504,added, SOR/92-51, ss. 7 and 9; SOR/2001-67, ss. 7 and 10; S.C. 2007, c. 35, s. 84; S.C. 2013, c. 34, s. 410
s. 8505,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 12 and 19
s. 8506,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 13 and 19; SOR/99-9, s. 23; SOR/2001-188, ss. 14, 15, 17[E] and 18; SOR/2005-264, ss. 28 and 31; S.C. 2009, c. 2, s. 117; S.C. 2015, c. 36, s. 24; S.C. 2023, c. 47, s. 111
s. 8507,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 14 and 19; S.C. 2007, c. 35, s. 85
s. 8508,added, SOR/92-51, ss. 7 and 9
s. 8509,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 15 and 19; SOR/99-9, s. 24; SOR/2005-264, ss. 29 and 31
s. 8510,added, SOR/92-51, ss. 7 and 9; SOR/2001-67, ss. 8 and 10, SOR/2007-212, ss. 7 and 8; S.C. 2010, c. 12, s. 24
s. 8511,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 16 and 19
s. 8512,added, SOR/92-51, ss. 7 and 9; SOR/2007-116, s. 17
s. 8513,added, SOR/92-51, ss. 7 and 9
s. 8514,added, SOR/92-51, ss. 7 and 9; SOR/94-686, s. 62; SOR/2001-67, ss. 9 and 10; S.C. 2007, c. 35, s. 86
s. 8515,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 17 and 19; SOR/2001-188, ss. 14 and 18; SOR/2011-188, ss. 27 and 29
s. 8516,added, SOR/92-51, ss. 7 and 9; SOR/95-64, ss. 18 and 19; SOR/99-9, s. 25; SOR/2003-328, s. 10; S.C. 2007, c. 35, s. 87; S.C. 2010, c. 12, s. 25
s. 8517,added, SOR/92-51, ss. 7 and 9; SOR/99-9, s. 26; SOR/2001-188, ss. 12 and 18; S.C. 2011, c. 24, s. 97; S.C. 2014, c. 20, s. 36
s. 8518,added, SOR/92-51, ss. 7 and 9; repealed, SOR/2005-264, ss. 30 and 31
s. 8519,added, SOR/92-51, ss. 7 and 9
s. 8520,added, SOR/92-51, ss. 7 and 9
Part LXXXVI
[ss. 8600 to 8605]
s. 8600,added, SOR/94-298, ss. 2 and 3
s. 8600,“attributed surplus”,
replaced, SOR/2000-413, ss. 8 and 10
s. 8600,“Canadian assets”,
S.C. 2013, c. 33, s. 38
s. 8600,“Canadian reserve liabilities”,
replaced, SOR/2000-413, ss. 8 and 10
s. 8600,“contractual service margin”,
added, C.R.C. , c. 945, s. 89
s. 8600,“group of insurance contracts”,
added, C.R.C. , c. 945, s. 89
s. 8600,“group of reinsurance contracts”,
added, C.R.C. , c. 945, s. 89
s. 8600,“group of segregated fund policies”,
added, C.R.C. , c. 945, s. 89
s. 8600,“passif de réserve canadienne”,
SOR/94-686, s. 57[F]
s. 8600,“passif total de réserve”,
SOR/94-686, s. 57[F]
s. 8600,“policyholders’ liabilities”,
added, C.R.C. , c. 945, s. 89
s. 8600,“primes canadiennes”,
SOR/94-686, s. 57[F]
s. 8600,“reinsurance contract held amount”,
added, C.R.C. , c. 945, s. 89
s. 8600,“surplus attribué”,
SOR/94-686, s. 57[F]
s. 8600,“total des primes”,
SOR/94-686, s. 57[F]
s. 8600,“total reserve liabilities”,
replaced, SOR/2000-413, ss. 8 and 10; replaced, S.C. 2010, c. 25, s. 86; C.R.C. , c. 945, s. 90
s. 8601,added, SOR/94-298, ss. 2 and 3; SOR/94-686, s. 43[F]
s. 8602,added, SOR/94-298, ss. 2 and 3
s. 8603,added, SOR/94-298, ss. 2 and 3; S.C. 2013, c. 33, s. 39[E]
s. 8604,added, SOR/94-298, ss. 2 and 3; SOR/98-571, ss. 1, 3, and 4; repealed, S.C. 2013, c. 34, s. 411
s. 8605,added, SOR/96-475, ss. 1 and 2; SOR/98-571, ss. 2 and 3; SOR/2000-413, s. 9; C.R.C. , c. 945, s. 91
Part LXXXVII
[s. 8700]
s. 8700,added, SOR/94-140, ss. 16 and 35; SOR/94-686, ss. 51[F] and 78[F]; SOR/2007-116, s. 18 (amended[F] by SOR/2010-93, ss. 40 and 49); SOR/2011-188, ss. 28 and 29
Part LXXXVIII
[ss. 8800 and 8801]
s. 8801,SOR/95-182
Part LXXXIX
[s. 8900]
s. 8900,added, SOR/95-202, ss. 1 and 2; replaced, SOR/2003-83, ss. 1 and 3; S.C. 2013, c. 40, s. 115
s. 8901,added, SOR/2003-83, ss. 2 and 4; repealed, S.C. 2013, c. 34, s. 412
,Part LXXXIX.1
Heading,replaced, SOR/2020-207, ss. 1 and 3;
added,SOR/2020-107, ss. 1 and 2; replaced, SOR/2020-284, ss. 1 and 3
s. 8901.1,S.C. 2021, c. 26, s. 2
,Part LXXXIX.2
repealed,S.C. 2020, C.11, s. 4
s. 8901.2,added, SOR/2020–160, ss. 1 and 2; SOR/2020–227, ss. 1 and 2; replaced, SOR/2020-243, ss. 1 and 2; replaced, SOR/2020-284, ss. 2 and 3; SOR/2021-56, ss. 1 and 2; SOR/2021-205, s. 1; SOR/2021-240, s. 1; added, SOR/2022-11, s. 1; replaced, SOR/2022-66, s. 1
ss. 8901.2 to 8901.7,repealed, S.C. 2021, c. 26, s. 3
s. 8901.8,S.C. 2021, c. 26, s. 4
Part XC
[ss. 9000 to 9004]
s. 9000,replaced, S.C. 2009, c. 2, s. 118; replaced, S.C. 2014, c. 20, s. 37
s. 9001,replaced, S.C. 2009, c. 2, s. 118
s. 9002,replaced, S.C. 2009, c. 2, s. 118
s. 9002.1,added, S.C. 2009, c. 2, s. 118
s. 9002.2,added and repealed, S.C. 2009, c. 2, s. 118; heading repealed, SOR/2010-93, ss. 26 and 46
s. 9003,replaced, S.C. 2009, c. 2, s. 118
s. 9004,added, SOR/99-91, ss. 8 and 9; replaced, S.C. 2009, c. 2, s. 118
Part XCI
[ss. 9100 to 9104]
s. 9100,added, SOR/2009-222, ss. 7 and 14
s. 9101,added, SOR/2009-222, ss. 7 and 14
s. 9102,added, SOR/2009-222, ss. 7 and 14
s. 9103,added and repealed, SOR/2009-222, ss. 7 and 14
s. 9104,added, SOR/2009-222, ss. 7 and 14
Part XCII
[ss. 9200 to 9204]
s. 9200,added, SOR/2009-222, ss. 7 and 14
s. 9201,added, SOR/2009-222, ss. 7 and 14
s. 9202,added, SOR/2009-222, ss. 7 and 14
s. 9203,added, SOR/2009-222, ss. 7 and 14
s. 9204,added, SOR/2009-222, ss. 7 and 14; SOR/2009-302, ss. 12 and 13
Part XCIII
[s. 9300]
s. 9300,added, SOR/2005-126, s. 5
Part XCIV
[ss. 9400 to 9401]
s. 9400,added, S.C. 2007, c. 35, s. 88; heading replaced, S.C. 2011, c. 24, s. 98; repealed, S.C. 2016, c. 7, s. 59
s. 9400,“qualifying child”,
replaced, S.C. 2014, c. 39, s. 89
s. 9401,added, S.C. 2011, c. 24, s. 99; repealed, S.C. 2016, c. 7, s. 59
Part XCV
[s. 9500]
s. 9500,added, S.C. 2010, c. 25, s. 87
Part XCVI
[s. 9600]
s. 9600,added, S.C. 2016, c. 7, s. 60
Schedule I,replaced, SOR/78-331, s. 4; replaced, SOR/78-449, ss. 5 and 6; SOR/78-625, ss. 3 and 4; replaced, SOR/79-359, ss. 3 and 4; SOR/79-694, ss. 3 and 4 (Erratum[F], Vol. 113, No 20, page 3671); replaced, SOR/80-187, ss. 2 and 3; SOR/80-683, s. 4; replaced, SOR/80-941, ss. 6 and 7; replaced, SOR/81-471, ss. 7 and 8; SOR/81-596, ss. 1 and 2; replaced, SOR/83-349, ss. 5 and 6; SOR/83-360, ss. 2 and 3; replaced, SOR/83-692, ss. 8 and 9; SOR/84-223, ss. 2 and 3; SOR/84-913, ss. 4 and 5; SOR/84-968; replaced, SOR/85-13, ss. 2 and 5; SOR/85-453, s. 4; replaced, SOR/86-629, ss. 4 and 5; SOR/87-471, ss. 4 and 5; SOR/88-310, ss. 3 and 4; replaced, SOR/89-508, ss. 7 and 8; SOR/90-161, ss. 3 and 4; SOR/91-279, ss. 3 to 5; SOR/91-536, ss. 4 and 5; SOR/92-138, ss. 3 and 4; SOR/92-667, ss. 4 to 6; SOR/94-569, ss. 3 and 5; SOR/96-206, ss. 1 and 2; SOR/99-18, ss. 2 to 4; SOR/2000-10, ss. 2 and 3; SOR/2000-329, ss. 2 and 3; SOR/2001-221, ss. 7 to 9; SOR/2005-123, s. 6; SOR/2005-185, s. 4; replaced, SOR/2007-149, ss. 1 and 2 (Erratum, Vol. 141, No 18, page 1936)
Schedule II,SOR/78-137, ss. 6 to 9; SOR/78-146, ss. 1 to 4; SOR/78-949, ss. 2 to 5; SOR/79-426, ss. 4 to 10; SOR/79-427, ss. 2 and 3; SOR/80-99, ss. 1 and 2; SOR/80-114, ss. 1 and 2; SOR/80-881; SOR/80-926, ss. 3[F] and 4 to 6; SOR/80-935, ss. 2 and 3; SOR/81-244, ss. 2 to 4; SOR/81-974, ss. 14 and 15; SOR/82-265, ss. 6 and 7; SOR/82-1070; SOR/83-340, ss. 4 and 5; SOR/83-855, ss. 2 and 4; SOR/84-454, s. 3; SOR/85-13, ss. 2 and 3; SOR/85-270, ss. 1 and 2; SOR/85-696, ss. 20 and 21; SOR/85-853, ss. 1 and 2; SOR/86-254, ss. 3 and 4; heading replaced[F], SOR/86-1092, s. 19, ss. 20 and 26; SOR/86-1136, ss. 13 and 14; SOR/87-667; SOR/89-27, ss. 4 and 5 (s. 5[F] amended by SOR/92-681 [Schedule I], s. 1); SOR/90-22, ss. 10 to 24; SOR/90-670, ss. 2 to 3; SOR/91-79, ss. 14 and 15; SOR/91-673, ss. 5 to 7; SOR/94-140, ss. 17 to 28 and 35; SOR/94-169, ss. 9 to 13; SOR/94-170, ss. 4 to 6; SOR/94-686, ss. 44[F], 45[F],46[F], 66[F], 77[F] and 78[F]; SOR/95-244, ss. 8[F], 9[F], and 10; SOR/97-377, ss. 6 to 14; SOR/98-97, ss. 5 and 6; SOR/99-179, ss. 12 to 16; SOR/2000-327, ss. 5 to 7; SOR/2001-295, ss. 9[E] and 10; SOR/2005-126, ss. 6 and 7; SOR/2005-371, ss. 7 to 12; SOR/2005-414, ss. 5 and 6; SOR/2005-415, s. 2; SOR/2006-117, ss. 8 to 14; SOR/2006-249, ss. 2 and 4; SOR/2009-115, ss. 5 to 12; SOR/2009-126, ss. 5 to 12; SOR/2009-155, s. 1; SOR/2010-93, ss. 27[F], 28[F], 29, 30[F] to 37[F] and 42; S.C. 2010, c. 25, ss. 88 to 90; SOR/2011-9, ss. 6 to 9; SOR/2011-187, ss. 2 and 4; SOR/2011-195, ss. 9[F] and 10; S.C. 2011, c. 24, ss. 100 and 101; S.C. 2012, c. 31, s. 70; S.C. 2013, c. 33, s. 40; S.C. 2013, c. 40, ss. 116 to 119; S.C. 2015, c. 36, ss. 25 and 26; C.R.C. , c. 945, s. 92
Schedule III,heading replaced[F], SOR/86-1092, s. 21; SOR/94-140, ss. 29 and 35; SOR/94-686, s. 66[F]
Schedule IV,heading replaced[F], SOR/86-1092, s. 22; SOR/94-140, ss. 30, 31 and 35
Schedule V,heading replaced[F], SOR/86-1092, s. 23
Schedule VI,heading replaced[F], SOR/86-1092, s. 24; SOR/94-140, ss. 32 to 35
Schedule VII,SOR/80-618, ss. 8 and 9; SOR/81-24, ss. 1 and 2; SOR/94-686, s. 79[F]
Schedule VIII
[ss. 1 to 25]
s. 1 (U.S.),SOR/78-256; SOR/79-336; SOR/80-321, ss. 1 and 5; SOR/81-234, ss. 1 and 2; SOR/82-408, ss. 1 and 2; SOR/83-359, ss. 1 and 4; SOR/84-222, ss. 1 and 3; SOR/85-332, ss. 1 and 3; SOR/86-382, ss. 1 and 4; SOR/87-472, ss. 1 and 3; SOR/88-209, ss. 1 and 4; SOR/89-233, ss. 1 and 4; SOR/90-411, ss. 2 and 5; SOR/91-198, ss. 1 and 4; SOR/92-332, ss. 1 and 5; SOR/93-229, ss. 1 and 3; SOR/94-395, ss. 1 and 7; SOR/95-184, ss. 1 and 3; SOR/96-250, ss. 1 and 7; SOR/97-385, ss. 1 and 2; SOR/2000-191, ss. 1 and 10; SOR/2001-172, ss. 1 and 11; SOR/2003-5, ss. 15 and 21; SOR/2005-123, ss. 7 and 12; SOR/2005-185, ss. 5 and 6; SOR/2006-200, ss. 2 and 8; SOR/2006-205, ss. 1 and 4; SOR/2010-96, ss. 3 and 8; SOR/2012-218, ss. 1 and 10; SOR/2014-81, ss. 1 and 11; SOR/2015-170, ss. 4 and 6
s. 2 (UK),SOR/84-222, ss. 2 and 3; SOR/89-233, ss. 2 and 4; SOR/90-411, ss. 3 and 5; SOR/91-198, ss. 2 and 4; SOR/92-332, ss. 2 and 5; SOR/94-395, ss. 2 and 7; SOR/96-250, ss. 2 and 7; SOR/2000-191, ss. 2 and 10; SOR/2001-172, ss. 2 and 11; SOR/2003-5, ss. 2 and 21; SOR/2010-96, ss. 4 and 8; SOR/2012-218, ss. 2 and 10; SOR/2014-81, ss. 2 and 11; SOR/2015-170, ss. 5 and 6
s. 3 (France),SOR/88-209, ss. 2 and 4; SOR/90-411, ss. 4 and 5; SOR/91-198, ss. 3 and 4; SOR/94-395, ss. 3 and 7; SOR/2000-191, ss. 3 and 10; SOR/2001-172, ss. 3 and 11; SOR/2014-81, ss. 3 and 11
s. 4 (Austria),SOR/2010-96, ss. 5 and 8; SOR/2012-218, ss. 3 and 10
s. 5 (Belgium),SOR/2000-191, ss. 4 and 10
s. 6 (Switzerland),SOR/92-332, ss. 3 and 5; SOR/2001-172, ss. 4 and 11; SOR/2014-81, ss. 4 and 11
s. 7 (Vatican City),repealed, SOR/2014-81, ss. 5 and 11
s. 8 (Israel),SOR/80-321, ss. 2 and 5; SOR/83-359, ss. 2 and 4; SOR/86-382, ss. 2 and 4; SOR/88-209, ss. 3 and 4; SOR/94-395, ss. 4 and 7; SOR/96-250, ss. 3 and 7; SOR/2001-172, ss. 5 and 11; sOR/2012-218, ss. 4 and 10; SOR/2014-81, ss. 6 and 11
s. 9 (Lebanon),SOR/80-321, ss. 3 and 5; SOR/2000-191, ss. 5 and 10; SOR/2006-200, ss. 4 and 8
s. 10 (Ireland),SOR/80-321, ss. 4 and 5; SOR/85-332, ss. 2 and 3; SOR/2006-205, ss. 2 and 4
s. 11 (Germany),SOR/96-250, ss. 4 and 7; SOR/2006-205, ss. 3 and 4
s. 12 (Poland),added, SOR/83-359, ss. 3 and 4; SOR/86-382, ss. 3 and 4; SOR/2000-191, ss. 6 and 10
s. 13 (Spain),added, SOR/87-472, ss. 2 and 3
s. 14 (China),added, SOR/89-233, ss. 3 and 4; SOR/2001-172, ss. 6 and 11; SOR/2012-218, ss. 5 and 10
s. 15 (Jamaica),added, SOR/89-233, ss. 3 and 4
s. 16 (Czech and Slovak Federal Republic),added, SOR/92-332, ss. 4 and 5; repealed, SOR/2001-172, ss. 7 and 11; added new (Italy), SOR/2010-96, ss. 6 and 8; SOR/2012-218, ss. 6 and 10
s. 17 (Australia),added, SOR/93-229, ss. 2 and 3; replaced, SOR/94-395, ss. 5 and 7; SOR/96-250, ss. 5 and 7; SOR/2000-191, ss. 7 and 10; SOR/2001-172, ss. 8 and 11; SOR/2003-5, ss. 17 and 21; SOR/2012-218, ss. 7 and 10; SOR/2014-81, ss. 7 and 11
s. 18 (Croatia),added, SOR/94-395, ss. 6 and 7; repealed, SOR/2012-218, ss. 8 and 10
s. 19 (South Africa),added, SOR/95-184, ss. 2 and 3; replaced, SOR/2001-172, ss. 9 and 11; SOR/2006-200, ss. 5 and 8; SOR/2012-218, ss. 9 and 10; SOR/2014-81, ss. 8 and 11
s. 20 (Netherlands),added, SOR/96-250, ss. 6 and 7; SOR/2000-191, ss. 8 and 10; replaced, SOR/2003-5, ss. 18 and 21
s. 21 (Hong Kong),added, SOR/96-250, ss. 6 and 7; replaced, SOR/2003-5, ss. 19 and 21; SOR/2010-96, ss. 7 and 8
s. 22 (New Zealand),added, SOR/2000-191, ss. 9 and 10; replaced, SOR/2005-123, ss. 8 and 12; SOR/2006-200, ss. 6 and 8; SOR/2014-81, ss. 9 and 11
s. 23 (Hungary),added, SOR/2001-172, ss. 10 and 11
s. 24 (India),added, SOR/2001-172, ss. 10 and 11; repealed, SOR/2014-81, ss. 10 and 11
s. 25 (Estonia),added, SOR/2006-200, ss. 7 and 8
Schedule IX,added, SOR/88-312, ss. 4 and 5; repealed, SOR/93-440, ss. 4 and 5
Schedule X,added, SOR/88-312, ss. 4 and 5; repealed, SOR/93-440, ss. 4 and 5
Proclamation Fixing Valuation Days, C.R.C., c. 946 [Proclamation fixant des jours d’évaluation]
INCOME TAX CONVENTIONS AND AGREEMENTS [VARIOUS ACTS] [CONVENTIONS EN MATIÈRE D’IMPÔT SUR LE REVENU (DIVERSES LOIS)]
Proclamations Giving Notice of the Coming into Force of Conventions Respecting Taxes on Income and Capital: [Proclamations avisant l’entrée en vigueur de conventions à l’égard de l’impôt et de la fortune :]
Editor's Note:
Only Proclamations made in the current year are listed. Those made in previous years are listed in the last volume of the Statutes of Canada for the year in question.
AN ACT TO IMPLEMENT CONVENTIONS BETWEEN CANADA AND SPAIN, CANADA AND THE REPUBLIC OF AUSTRIA, CANADA AND ITALY, CANADA AND THE REPUBLIC OF KOREA, CANADA AND THE SOCIALIST REPUBLIC OF ROMANIA AND CANADA AND THE REPUBLIC OF INDONESIA AND AGREEMENTS BETWEEN CANADA AND MALAYSIA, CANADA AND JAMAICA AND CANADA AND BARBADOS AND A CONVENTION BETWEEN CANADA AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO INCOME TAX [S.C. 1980-81-82-83, c. 44] [CONVENTIONS CONCLUES ENTRE LE CANADA ET L’ESPAGNE, LE CANADA ET LA RÉPUBLIQUE D’AUTRICHE, LE CANADA ET L’ITALIE, LE CANADA ET LA RÉPUBLIQUE DE CORÉE, LE CANADA ET LA RÉPUBLIQUE SOCIALISTE DE ROUMANIE ET LE CANADA ET LA RÉPUBLIQUE D’INDONÉSIE ET DES ACCORDS CONCLUS ENTRE LE CANADA ET LA MALAISIE, LE CANADA ET LA JAMAÏQUE ET LE CANADA ET LA BARBADE AINSI QUE D’UNE CONVENTION CONCLUE ENTRE LE CANADA ET LE ROYAUME-UNI DE GRANDE-BRETAGNE ET D’IRLANDE DU NORD, TENDANT À ÉVITER LES DOUBLES IMPOSITIONS EN MATIÈRE D’IMPÔT SUR LE REVENU (LOI DE MISE EN ŒUVRE DES)]
AN ACT TO IMPLEMENT CONVENTIONS BETWEEN CANADA AND NEW ZEALAND AND CANADA AND AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO INCOME TAX [S.C. 1980-81-82-83, C. 56] [CONVENTIONS CONCLUES ENTRE LE CANADA ET LA NOUVELLE-ZÉLANDE ET LE CANADA ET L’AUSTRALIE, TENDANT À ÉVITER LES DOUBLES IMPOSITIONS EN MATIÈRE D’IMPÔT SUR LE REVENU (LOI DE MISE EN ŒUVRE DES)]
INDIAN ACT [R.S. 1985, c. I-5] [INDIENS (LOI)]
Order in Council,SI/2018-2
Editor's Note:
For a list of Indian Band By-laws made prior to 1987, see any edition of the Consolidated Index published prior to 1994.
Editor's Note:
For a list of Proclamations exempting certain Indian Bands or certain Indian lands from portions of the Act made prior to 1987, see the December 31, 1996 Consolidated Index of Statutory Instruments.
Calculation of Interest Regulations, SOR/87-631 [Calcul des intérêts — Règlement]
Dakota Tipi Band Council Method of Election Regulations, SOR/2002-303 [Élection du conseil de la bande Dakota Tipi — Règlement]
Disposal of Forfeited Goods and Chattels Regulations, C.R.C., c. 948 [Aliénation des marchandises et des biens meubles — Règlement]
Enfranchisement Order No 1 (1985), SOR/85-273 [Ordonnance no 1 d’émancipation (1985)]
Enfranchisement Order No 2 (1984), SOR/84-184 [Ordonnance no 2 d’émancipation (1984)]
Enfranchisement Order No 1 (1984), SOR/84-179 [Ordonnance no 1 d’émancipation (1984)]
Eskasoni Band Council Elections Order, SOR/2004-105 [Élection du conseil de la bande Eskasoni — Arrêté]
Eskasoni Band Council Method of Election Regulations, SOR/2004-187 [Mode d’élection du conseil de la bande Eskasoni — Règlement]
First Nations Elections Act (Eel Ground) —Order Amending the Schedule to the, SOR/2018-30 [Loi sur les élections au sein de premières nations (Eel Ground) — Arrêté modifiant l’annexe de la]
Schedule,SOR/2018-30, ss. 1 and 3
s. 3,SOR/2018-30, ss. 2 and 3
First Nations Elections Act (Pauquachin) —Order Amending the Schedule to the, SOR/2022-129 [Loi sur les élections au sein de premières nations (Pauquachin) — Arrêté modifiant l’annexe de la]
Schedule I,SOR/2022-129, s. 1
Indian Band Council Borrowing Regulations, C.R.C., c. 949 [Emprunts faits par les conseils de la bande — Règlement]
Indian Band Council Procedure Regulations, C.R.C., c. 950 [Mode de procédure au conseil des bandes d’Indiens — Règlement]
Indian Band Election Regulations, C.R.C., c. 952 [Élections au sein des bandes d’Indiens — Règlement]
Transitional Provisions,SOR/2000-391, ss. 13, 14 and 15
s. 2,“accelerated election”,
added, SOR/2000-391, ss. 1and 15
s. 2,“Assistant Deputy Minister”,
replaced, SOR/2000-391, ss. 1 and 15
s. 2,“election”,
replaced, SOR/2000-391, ss. 1 and 15
s. 2,“elector”,
replaced, SOR/2000-391, ss. 1 and 15
s. 2,“mail-in ballot”,
added, SOR/2000-391, ss. 1 and 15
s. 2,“registry number”,
added, SOR/2000-391, ss. 1 and 15
s. 2,“reserve”,
added, SOR/2000-391, ss. 1 and 15
s. 2,“Superintendent”,
SOR/2000-391, ss. 1 and 15
s. 2,“voter declaration form”,
added, SOR/2000-391, ss. 1 and 15
s. 3,SOR/2000-391, ss. 2 and 15
s. 3.1,added, SOR/2000-391, ss. 3 and 15
s. 4,SOR/85-409, s. 1[E]; replaced, SOR/2000-391, ss. 3 and 15
ss. 4.1 to 4.7,added, SOR/2000-391, ss. 3 and 15
s. 5,SOR/85-409, s. 2[F]; SOR/2000-391, ss. 4 and 15
s. 6,SOR/2000-391, ss. 5, 6 and 15
s. 6.1,added, SOR/2000-391, ss. 7 and 15
s. 7,SOR/2000-391, ss. 8 and 15
s. 8,replaced, SOR/2000-391, ss. 9 and 15
s. 11,SOR/85-409, s. 3[F]
s. 11.1,added, SOR/2000-391, ss. 10 and 15
s. 12,SOR/85-409, s. 4[F]; SOR/2000-391, ss. 11 and 15
s. 14,replaced, SOR/2018-285, ss. 1 and 2
ss. 16 to 18,repealed, SOR/2000-391, ss. 12 and 15
Indian Band Revenue Moneys Order, SOR/90-297 [Revenus des bandes d’Indiens — Décret]
Schedule,SI/93-152, s. 1; replaced, SOR/93-244 [Schedule I], s. 24; SOR/2011-288; SOR/2012-290, ss. 1 to 6; SOR/2021–80, ss. 1 to 7; SI/2021-34, ss. 1 to 5
Indian Bands Council Elections Order, SOR/97-138 [Élection du conseil de bandes indiennes — Arrêté]
s. 1,replaced, SOR/2010-77, s. 1
Schedule I,SOR/2000-398, s. 1; SOR/2000-409, ss. 1 to 18; SOR/2001-45, s. 1; SOR/2001-362, s. 1; SOR/2001-509, s. 1; SOR/2002-279, s. 1; SOR/2002-431, s. 1; SOR/2003-337, s. 1; SOR/2004-79, s. 1; SOR/2005-196, s. 1; SOR/2005-312, s. 1; SOR/2006-7, s. 1; SOR/2006-14, s. 1; SOR/2007-51, s. 1; SOR/2008-95, s. 1; SOR/2008-289, s. 1; SOR/2009-158, s. 1; SOR/2009-203, s. 1; SOR/2010-77, s. 2; SOR/2010-80; SOR/2010-228, ss. 1 and 2; SOR/2010-255; SOR/2010-267, ss. 1 to 7; SOR/2011-5; SOR/2011-49; SOR/2011-50; SOR/2011-107; SOR/2011-176; SOR/2011-241, ss. 1 to 7; SOR/2012-168; SOR/2012-243, ss. 1 to 3; SOR/2013-67; SOR/2014-314; SOR/2015-135; SOR/2015-148; SOR/2015-150; SOR/2015-207; SOR/2015-217; SOR/2016-1, ss. 1 to 3; SOR/2016-52; SOR/2016-54; SOR/2016-58; SOR/2016-109; SOR/2016-111; SOR/2016-113; SOR/2016-115; SOR/2016-117; SOR/2016-214; SOR/2016-216; SOR/2016-218; SOR/2016-220; SOR/2016-222; SOR/2016-224; SOR/2016-235; SOR/2016-238; SOR/2016-245; SOR/2016-247; SOR/2016-249; SOR/2016-263; SOR/2016-265; SOR/2016-282; SOR/2016-287; SOR/2016-288; SOR/2016-328; SOR/2016-329; SOR/2016-331; SOR/2016-333; SOR/2017–2, ss. 1 and 2; SOR/2017–4, ss. 1 and 2; SOR/2017–31, s. 1; SOR/2017–33, s. 1; SOR/2017–35, s. 1; SOR/2017–63, s. 1; SOR/2017–65, s. 1; SOR/2017–96, s. 1; SOR/2017–98, s. 1; SOR/2017-101, s. 1; SOR/2017–152, s. 1; SOR/2017-155, s. 1; SOR/2017-187, s. 1; SOR/2017-189, s. 1; SOR/2017-164, s. 1; SOR/2017–193, s. 1; SOR/2017–221, s. 1; SOR/2017–239, s. 1; SOR/2017–241, s. 1; repealed, SOR/2018–9, ss. 1 and 2; repealed, SOR/2018–29, ss. 1 and 2; repealed, SOR/2018–73, ss. 1 and 2; repealed, SOR/2018–90, ss. 1 and 2; repealed, SOR/2018–92, ss. 1 and 2; repealed, SOR/2018–94, ss. 1 and 2; repealed, SOR/2018–104, ss. 1 and 2; repealed, SOR/2018–105, ss. 1 and 2; repealed, SOR/2018–199, ss. 1 and 2; repealed, SOR/2018–211, ss. 1 and 2; repealed, SOR/2018–215, ss. 1 and 2; repealed, SOR/2018–265, ss. 1 and 2; repealed, SOR/2018–266, ss. 1 and 2; repealed, SOR/2019–8, ss. 1 and 2; repealed, SOR/2019–27, ss. 1 and 2; repealed, SOR/2019–29, ss. 1 and 2; repealed, SOR/2019–140, ss. 1 and 2; repealed, SOR/2019–142, ss. 1 and 2; repealed, SOR/2019–204, ss. 1 and 2; repealed, SOR/2019–270, ss. 1 and 2; repealed, SOR/2019–281, ss. 1 and 2; repealed, SOR/2019–303, ss. 1 and 2; repealed, SOR/2019–305, ss. 1 and 2; repealed, SOR/2019–343, ss. 1 and 2; repealed, SOR/2019–345, ss. 1 and 2; repealed, SOR/2020–98, ss. 1 and 2; repealed, SOR/2020–102, ss. 1 and 2; SOR/2020–139, s. 1; SOR/2020–195, s. 1; SOR/2020–197, s. 1; SOR/2020–299, s. 1; SOR/2021–19, s. 1; SOR/2021–34, ss. 1 to 11; SOR/2021–77, s. 1; SOR/2021–93, s. 1; SOR/2021–208, s. 1; SOR/2021–210, s. 1; SOR/2021–212, s. 1; SOR/2021–232, s. 1; SOR/2022–6, s. 1; SOR/2023–10, s. 1; SOR/2023–12, s. 1; SOR/2023–95, s. 1; SOR/2023–244, s. 1; SOR/2023–287, s. 1; SOR/2024–3, s. 1
Schedule II,SOR/2006-237, ss. 1 and 2; SOR/2010-9; SOR/2010-267, s. 8; SOR/2011-241, s. 8; repealed, SOR/2018–172, ss. 1 and 2; repealed, SOR/2018–174, ss. 1 and 2
Schedule III,SOR/2004-105, s. 2; SOR/2010-267, s. 9; SOR/2016-56
Indian Bands Council Method of Election Regulations, SOR/90-46 [Mode d’élection du conseil de certaines bandes indiennes — Règlement]
s. 2,SOR/97-134, s. 1
s. 3,SOR/97-134, s. 1
s. 5,SOR/97-134, s. 2
Schedule I,SOR/92-366, ss. 1 to 6; repealed, SOR/97-134, s. 3
Schedule II,repealed, SOR/97-134, s. 3
Schedule III,SOR/92-366, ss. 7 and 8; SOR/97-134, ss. 4 to 6; SOR/2004-187, s. 2; SOR/2011-289; SOR/2016-259
Indian Bands Revenue Moneys Regulations, C.R.C., c. 953 [Revenus des bandes d’Indiens — Règlement]
s. 2,“Band”,
replaced, SOR/93-244 [Schedule I], s. 25
s. 3,repealed, SOR/93-244 [Schedule I], s. 26
Schedule,SOR/78-523, s. 1; SOR/78-773, s. 1; SOR/78-914, s. 1; SOR/78-934, s. 1; SOR/79-428, s. 1; SOR/80-157, s. 1; SOR/80-178, s. 1; SOR/80-896, s. 1; SOR/80-897, s. 1; SOR/80-898, s. 1; SOR/80-899, s. 1; SOR/81-313, s. 1; SOR/81-314, s. 1; SOR/81-692, s. 1; SOR/82-216, s. 1; SOR/84-44, s. 1; SOR/85-360, s. 1; SOR/86-677, s. 1; SOR/90-296, s. 1; repealed, SOR/93-244 [Schedule I], s. 27
Indian Estates Regulations, C.R.C., c. 954 [Successions d’Indiens — Règlement]
s. 14,repealed, SOR/2003-85, s. 1
Indian Mining Regulations, C.R.C., c. 956 [Exploitation minière dans les réserves indiennes — Règlement]
s. 23,SOR/90-468, s. 1
s. 30,SOR/90-468, s. 2
Indian Referendum Regulations, C.R.C., c. 957 [Référendums des Indiens — Règlement]
s. 1.1,added, SOR/2000-392, s. 1; replaced, SOR/2013-21, ss. 1 and 4
s. 2,“Assistant Deputy Minister”,
SOR/94-369, s. 1
s. 2,“elector”,
SOR/2000-392, s. 2
s. 2,“electoral officer”,
SOR/94-369, s. 1
s. 2,“mail-in ballot”,
SOR/2000-392, s. 2
s. 2,“prescribed”,
repealed, SOR/2000-392, s. 2
s. 2,“proclamation”,
repealed, SOR/94-369, s. 1
s. 2,“registry number”,
SOR/2000-392, s. 2
s. 2,“reserve”,
SOR/2000-392, s. 2
s. 2,“surrender”,
repealed, SOR/94-369, s. 1
s. 2,“voter declaration form”,
SOR/2000-392, s. 2
s. 3,SOR/94-369, s. 2; SOR/2000-392, s. 3; SOR/2013-21, ss. 2 and 4
s. 4,SOR/2000-392, s. 4
ss. 4.1 to 4.3,added, SOR/2000-392, s. 4
s. 5,SOR/2000-392, s. 5
ss. 5.1 to 5.2,added, SOR/2000-392, s. 6
s. 8,SOR/2000-392, s. 7
s. 9,SOR/2000-392, s. 8
s. 11,SOR/2000-392, s. 9
s. 14,repealed, SOR/2000-392, s. 10
s. 16,SOR/2000-392, s. 11
s. 17,SOR/2000-392, s. 11
s. 17.1,added, SOR/2000-392, s. 11
s. 18,SOR/9-369, s. 4; SOR/2000-392, s. 12
s. 18.1,added, SOR/2000-392, s. 13
s. 19,SOR/94-369, s. 5; SOR/2000-392, s. 14
s. 20,SOR/2000-392, s. 15
s. 21,SOR/2000-392, s. 15
s. 22,SOR/2000-392, s. 15
s. 23,SOR/2000-392, s. 15; replaced, SOR/2013-21, ss. 3 and 4
ss. 24 to 27,repealed, SOR/2000-392, s. 15
s. 28,SOR/94-369, ss. 4 and 6; repealed, SOR/2000-392, s. 15
s. 29,SOR/94-369, ss. 5 to 6; repealed, SOR/2000-392, s. 15
s. 30,SOR/94-369, s. 3; repealed, SOR/2000-392, s. 15
ss. 31 to 33,repealed, SOR/2000-392, s. 15
Indian Reserve Traffic Regulations, C.R.C., c. 959 [Circulation à l’intérieur des réserves indiennes — Règlement de la]
Indian Reserve Waste Disposal Regulations, C.R.C., c. 960 [Destruction des déchets dans les réserves indiennes — Règlement]
Indian Timber Harvesting Regulations, SOR/2002-109 [Récolte du bois des Indiens — Règlement]
Indian Timber Regulations, C.R.C., c. 961 [Bois des Indiens — Règlement]
Long Title,replaced, SOR/93-244 [Schedule I], s. 1
s. 1,Short Title, SOR/94-690, s. 3[F]
s. 2,“Assistant Deputy Minister”,
repealed, SOR/93-244 [Schedule I], s. 2
s. 2,“droit”,
added[F], SOR/95-531 [Schedule I], s. 1
s. 2,“droits”,
SOR/94-690, s. 3[F]; replaced[F], SOR/95-531 [Schedule I], s. 1
s. 2,“licence”,
replaced, SOR/95-531 [Schedule I], s. 1
s. 2,“licence”,
SOR/94-690, s. 3[F]
s. 2,“permis”,
SOR/94-690, s. 3[F]
s. 2,“permit”,
SOR/93-244 [Schedule I], s. 14; replaced, SOR/95-531 [Schedule I], s. 1
s. 3,replaced, SOR/93-244 [Schedule I], s. 3; replaced, SOR/95-531 [Schedule I], s. 2; SOR/2002-246, s. 1
s. 3.1,added, SOR/95-531 [Schedule I], s. 2
s. 4,SOR/93-244 [Schedule I], s. 14; SOR/94-690, s. 3[F]; SOR/95-531 [Schedule I], s. 6[F]
s. 5,SOR/93-244 [Schedule I], ss. 4, 13 and 14; SOR/94-690, ss. 1 and 3[F]; SOR/95-531 [Schedule I], s. 6[F]
s. 6,SOR/93-244 [Schedule I], s. 14; SOR/94-690, ss. 3[F] and 4[F] SOR/95-531 [Schedule I], s. 6[F]
s. 7,SOR/93-244 [Schedule I], s. 13; SOR/94-690, ss. 3[F] and 4[F]; SOR/95-531 [Schedule I], ss. 4[F] and 6[F]
s. 8,SOR/94-690, s. 3[F]; SOR/95-531 [Schedule I], s. 6[F]
s. 9,replaced, SOR/93-244 [Schedule I], s. 5; SOR/95-531 [Schedule I], s. 5[F]
s. 10,replaced, SOR/93-244 [Schedule I], s. 5; SOR/95-531 [Schedule I], s. 5[F]
s. 11,SOR/93-244 [Schedule I], ss. 6 and 13; SOR/95-531 [Schedule I], s. 5[F]
s. 12,SOR/95-531 [Schedule I], s. 5[F]
s. 13,repealed, SOR/93-244 [Schedule I], s. 7
s. 14,SOR/94-690, s. 2; SOR/95-531 [Schedule I], s. 5[F]
s. 15,SOR/93-244 [Schedule I], s. 13; SOR/94-690, ss. 3[F] and 4[F]; SOR/95-531 [Schedule I], ss. 4[F] and 5[F]
s. 16,SOR/94-690, ss. 3[F] and 4[F]; SOR/95-531 [Schedule I], ss. 4[F] and 5[F]
s. 17,SOR/95-531 [Schedule I], s. 5[F]
s. 18,SOR/95-531 [Schedule I], s. 5[F]
s. 19,repealed, SOR/93-244 [Schedule I], s. 8
s. 20,SOR/93-244 [Schedule I], s. 13; SOR/94-690, s. 3[F]; SOR/95-531 [Schedule I], ss. 4[F] and 5[F]
s. 21,replaced, SOR/93-244 [Schedule I], s. 9; SOR/95-531 [Schedule I], s. 5[F]
s. 22,SOR/93-244 [Schedule I], s. 13; SOR/94-690, s. 3[F]; SOR/95-531 [Schedule I], ss. 4[F] and 5[F]
s. 23,repealed, SOR/93-244 [Schedule I], s. 10
s. 24,repealed, SOR/93-244 [Schedule I], s. 10
s. 25,replaced, SOR/93-244 [Schedule I], s. 10; SOR/94-690, s. 4[F]; SOR/95-531 [Schedule I], s. 5[F]
s. 26,SOR/93-244 [Schedule I], ss. 13 and 14; SOR/94-690, s. 3[F]; SOR/95-531 [Schedule I], s. 4[F]
s. 28,replaced, SOR/93-244 [Schedule I], s. 11
s. 29,SOR/93-244 [Schedule I], ss. 12 and 13
s. 30,SOR/94-690, s. 3[F]; replaced, SOR/95-531 [Schedule I], s. 3
Miawpukek Band Order, SOR/89-533 [Bande de Miawpukek — Décret relatif]
Mushuau Innu First Nation Band Order, SOR/2002-415 [Bande de la Première nation innue de Mushuau — Décret constituant]
Order Fixing August 15, 2019 as the Day on which Certain Provisions of that Act Come into Force, SI/2019-85 [Décret fixant au 15 août 2019 la date d’entrée en vigueur de certaines dispositions de cette loi]
Property Assessment and Taxation (Railway Right-of-Way) Regulations, SOR/2001-493 [Évaluation et l’imposition foncières (emprises de chemin de fer) — Règlement]
s. 1,“track in place”,
replaced, SOR/2016-91, s. 1
s. 1,“adjustment factor”,
replaced, SOR/2018-237, ss. 1 and 5
s. 1,“provincial taxation”,
replaced, SOR/2018-237, ss. 1 and 5
s. 3,SOR/2007-278, s. 1
s. 4,SOR/2007-278, s. 2[F]
s. 5,SOR/2003-373, s. 1; SOR/2004-66, s. 1; SOR/2007-278, s. 3; SOR/2008-265, s. 1; SOR/2016-91, s. 2; replaced, SOR/2018-237, ss. 2 and 5
Schedule 1,SOR/2003-373, ss. 2 to 4; SOR/2004-66, ss. 2 to 5; SOR/2007-278, ss. 4[E], 5 and 6; SOR/2008-265, ss. 2 to 4; SOR/2016-91, s. 3
Schedule 2,SOR/2003-373, ss. 5 to 7; SOR/2004-66, ss. 6 to 9; SOR/2007-278, ss. 7[E], 8 and 9; SOR/2008-265, ss. 5 to 7; SOR/2016-91, s. 4; repealed, SOR/2018-237, ss. 3 and 5; repealed, SOR/2018-237, ss. 4 and 5
Qalipu Mi’kmaq First Nation Band Order, SOR/2011-180 [Première Nation Qalipu Mi’kmaq — Décret constituant la bande appelée]
s. 2,replaced, SOR/2018-139, ss. 1 and 3; replaced, SOR/2021–90, s. 1
s. 3,repealed, SOR/2018-139, ss. 1 and 3
Schedule,SOR/2011-181; SOR/2012-70; SOR/2012-130; repealed, SOR/2018-139, ss. 2 and 3; added, SOR/2021–90, s. 2
Sandy Bay Band Council Elections Order, SOR/2003-78 [Élection du conseil de la bande de Sandy Bay]
Sandy Bay Band Council Method of Election Regulations, SOR/2003-125 [Mode d’élection du conseil de la bande de Sandy Bay — Règlement]
Sheshatshiu Innu First Nation Band Order, SOR/2002-414 [Bande de la Première nation innue de sheshatshiu — Décret constituant]
INDIAN LANDS AGREEMENT (1986) ACT [S.C. 1988, c. 39] [ACCORD DE 1986 CONCERNANT LES TERRES INDIENNES (LOI)]
Specific Agreement Confirmation Regulations, SOR/92-677 [Ratification des accords particuliers — Règlement]
s. 6,SOR/99-232, s. 3
s. 32,SOR/99-232, s. 4
INDIAN OIL AND GAS ACT [R.S. 1985, c. I-7] [PÉTROLE ET LE GAZ DES TERRES INDIENNES (LOI)]
INDIGENOUS LANGUAGES ACT [S.C. 2019, c. 23] [LANGUES AUTOCHTONES (LOI SUR LES)]
Order Fixing the Day after the Day on which this Order is made as the Day on which Certain Provisions of that Act Come into Force, SI/2019-93 [Décret fixant au lendemain de la prise du présent décret la date d’entrée en vigueur de certaines dispositions de cette loi]
INDUSTRIAL AND REGIONAL DEVELOPMENT ACT [R.S. 1985, c. I-8] [DÉVELOPPEMENT INDUSTRIEL ET RÉGIONAL (LOI)]
Industrial and Regional Development Regulations, SOR/83-599 [Développement industriel et régional — Règlement]
s. 2,“infrastructure development”,
replaced, SOR/84-902, s. 1
s. 2,“participation loan”,
repealed, SOR/84-902, s. 1
s. 2,“restructuring”,
repealed, SOR/84-902, s. 1
s. 2,“tourism operation”,
repealed, SOR/84-902, s. 1
s. 3,“approved lender”,
repealed, SOR/84-902, s. 2
s. 3,“commercial operation”,
SOR/84-902, s. 2
s. 5,repealed, SOR/84-902, s. 3; added new, SOR/85-758, s. 1
s. 6,repealed, SOR/84-902, s. 3; added new, SOR/85-758, s. 1
s. 7,repealed, SOR/84-902, s. 3
s. 14,SOR/84-902, s. 4; SOR/86-324, s. 1
s. 16,SOR/83-832, s. 1; SOR/84-902, ss. 5 and 32
s. 17,SOR/84-902, s. 32
s. 18,SOR/84-902, s. 6; SOR/87-67, s. 2
s. 18.1,added, SOR/87-67, s. 3
s. 19,SOR/83-832, s. 2; SOR/84-226, s. 1; SOR/84-902, ss. 7 and 32
s. 20,SOR/84-902, s. 8
s. 20.1,added, SOR/84-902, s. 9
s. 21,SOR/83-832, s. 3; SOR/84-226, s. 2; SOR/84-902, s. 10
s. 21,“expanding existing facilities”,
SOR/84-226, s. 2
s. 22,SOR/84-902, s. 11
s. 22.1,added, SOR/84-902, s. 12
s. 23,SOR/84-902, s. 13
s. 24,SOR/84-226, s. 3; replaced, SOR/84-902, s. 14
s. 25,replaced, SOR/84-902, s. 14
ss. 26 to 28,repealed, SOR/84-902, s. 15
s. 30,SOR/84-902, s. 16
s. 31,SOR/84-902, s. 17
s. 32,replaced, SOR/84-902, s. 18
s. 33,replaced, SOR/84-902, s. 18
s. 34,SOR/84-902, s. 19
s. 34.1,added, SOR/86-324, s. 1
s. 35,SOR/84-902, s. 20
s. 36,replaced, SOR/84-902, s. 21
s. 37,SOR/84-902, s. 33
s. 38,SOR/83-832, s. 4[F]; SOR/84-902, s. 33
s. 39,replaced, SOR/84-902, s. 22
s. 41,repealed, SOR/84-902, s. 23
s. 41.1,added, SOR/84-752, s. 1
s. 43,SOR/84-226, s. 4
s. 45,repealed, SOR/84-902, s. 24
s. 46,SOR/84-226, s. 5
s. 48,SOR/84-226, s. 6; replaced, SOR/84-902, s. 25
s. 48.1,added, SOR/84-902, s. 25; SOR/87-67, s. 4[E]
s. 48.2,added, SOR/89-356, s. 1
s. 49,SOR/84-902, s. 33
s. 50,SOR/84-902, ss. 26 and 33
s. 51,SOR/84-902, ss. 27 and 32
s. 52,replaced, SOR/84-902, s. 28
s. 53,SOR/84-226, s. 7; SOR/84-902, s. 29
s. 54,SOR/84-902, s. 30
s. 55.1,added, SOR/87-67, s. 5
s. 58,added, SOR/84-902, s. 31
Order Fixing August 1, 2019 as the Day on which that Act Comes into Force, SI/2019-39 [Décret fixant au 1er août 2019 la date d’entrée en vigueur de cette loi]
INDUSTRIAL DESIGN ACT [R.S. 1985, c. I-9] [DESSINS INDUSTRIELS (LOI)]
Alternative Means of Publication (Foreign Companies) — Regulations Prescribing, SOR/2003-31 [Autres modes de publication (sociétés étrangères) — Règlement]
Ancillary Activities (Insurance Companies, Canadian Societies and Insurance Holding Companies) Regulations, SOR/2001-366 [Activités connexes (sociétés d’assurances, sociétés de secours canadiennes et sociétés de portefeuille d’assurances) — Règlement]
s. 3,SOR/2009-296, ss. 24, 25 and 41
Annual Statement (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2010-233 [Rapport annuel (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
s. 3,SOR/2006-348, s. 1; SOR/2009-296, ss. 31 and 41
s. 4,SOR/2009-296, ss. 32 and 41
s. 5,SOR/2009-296, ss. 33 and 41
s. 7,replaced, SOR/2009-296, ss. 34 and 41
s. 8,repealed, SOR/2009-296, ss. 35 and 41
Borrowing (Property and Casualty Companies and Marine Companies) Regulations, SOR/92-281 [Emprunts des sociétés d’assurances multirisques et des sociétés d’assurance maritime — Règlement]
Long Title,replaced, SOR/2009-296, ss. 4 and 41
s. 1,repealed, SOR/2009-296, ss. 5 and 41
s. 3,replaced, SOR/2009-296, ss. 6 and 41
s. 5,replaced, SOR/2009-296, ss. 7 and 41
s. 6,SOR/94-67, s. 6; replaced, SOR/2009-296, ss. 7 and 41
s. 7,replaced, SOR/2009-296, ss. 7 and 41
Civil Remedies (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2006-301 [Recours (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
s. 2,SOR/2008-87, s. 1[F]
Commercial Loan (Insurance Companies, Societies, Insurance Holding Companies and Foreign Companies) Regulations, SOR/2001-368 [Prêts commerciaux (sociétés d’assurances, sociétés de secours, sociétés de portefeuille d’assurances et sociétés étrangères) — Règlement]
Title,replaced, SOR/2009-296, ss. 26 and 41
s. 6,SOR/2009-296, ss. 27 and 41
s. 11.1,added, SOR/2009-296, ss. 28 and 41
s. 11.2,added, SOR/2009-296, ss. 28 and 41
Complaint Information (Canadian Insurance Companies) Regulations, SOR/2001-373 [Renseignements relatifs aux réclamations (sociétés d’assurances canadiennes) — Règlement]
s. 1,replaced, SOR/2009-63, s. 1
s. 2,replaced, SOR/2009-63, s. 1
s. 3,repealed, SOR/2009-63, s. 1
Complaint Information (Foreign Insurance Companies) Regulations, SOR/2001-372 [Renseignements relatifs aux réclamations (sociétés d’assurances étrangères) — Règlement]
s. 1,replaced, SOR/2009-62, s. 1
s. 2,replaced, SOR/2009-62, s. 1
s. 3,repealed, SOR/2009-62, s. 1
Converted Company Ownership Regulations, SOR/99-129 [Propriété des sociétés transformées — Règlement]
Co-operators General Insurance Company Exemption Order, SOR/97-427 [Exemption visant la Compagnie d’Assurance Générale Co-operators — Ordonnance]
Corporate Interrelationships (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2008-59 [Relations intersociétés (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
s. 6,SOR/2009-263, ss. 2 and 13; SOR/2014-273, s. 31[F]; replaced, SOR/2020-47, ss. 30 and 42
s. 6.1,added, SOR/2009-263, ss. 3 and 13; replaced, SOR/2020-47, ss. 31 and 42
s. 7,SOR/2009-263, ss. 4 and 13; SOR/2014-273, s. 32[F]; SOR/2016-142, s. 15; replaced, SOR/2020-47, ss. 32 and 42
s. 10,SOR/2009-263, ss. 5 and 13
s. 11,SOR/2009-263, ss. 6 and 13; SOR/2014-273, s. 33[F]
s. 12,SOR/2009-263, ss. 7, 12[F] and 13; SOR/2014-273, s. 34[F]
s. 13,replaced, SOR/2009-263, ss. 8 and 13
s. 16,replaced, SOR/2020-47, ss. 33 and 42
s. 17,SOR/2009-263, ss. 9[F] and 13
s. 20,replaced[F], SOR/2009-263, ss. 10 and 13
Schedule 1,added, SOR/2009-263, ss. 11 and 13
Schedule 2,added, SOR/2009-263, ss. 11 and 13
Schedule 3,added, SOR/2009-263, ss. 11 and 13
Schedule 4,added, SOR/2009-263, ss. 11 and 13
Schedule 5,added, SOR/2009-263, ss. 11 and 13
Credit Information (Insurance Companies) Regulations, SOR/97-11 [Renseignements relatifs au crédit (sociétés d’assurances) — Règlement]
s. 2,“creditors' disability insurance”,
SOR/2001-193, s. 1
s. 2,“creditors' life insurance”,
SOR/2001-193, s. 1
s. 5,SOR/2002-267, s. 1
Distributing Company and Distributing Insurance Holding Company Regulations, SOR/2006-305 [Sociétés d’assurances et les sociétés de portefeuille d’assurances ayant fait appel au public — Règlement]
s. 2,SOR/2008-85, s. 1
Schedule,SOR/2008-85, s. 2
Electronic Documents (Insurance and Insurance Holding Companies) Regulations, SOR/2010-241 [Documents électroniques (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
s. 5,replaced, SOR/2020-47, ss. 34 and 42[F]
s. 6,replaced, SOR/2020-47, ss. 35 and 42
Equity of an Insurance Company or Insurance Holding Company Regulations. SOR/2001-380 [Capitaux propres des sociétés d’assurances et des sociétés de portefeuille d’assurances — Règlement]
Exemption for Public Notices or Documents (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2010-236 [Dispense d’avis ou de documents publics (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
Title,replaced[F], SOR/2014-273, s. 36
Exemption from Approval for Certain Investments in Intragroup Service Entities (Life Companies and Insurance Holding Companies) Regulations, SOR/2003-244 [Dispense d’agrément pour certains placements dans des entités de services intragroupes (sociétés d’assurance-vie et sociétés de portefeuille d’assurances) — Règlement]
Exemption from Restrictions on Investments (Insurance Companies, Insurance Holding Companies and Societies) Regulations, SOR/2001-385 [Dispense des restrictions en matière de placements (sociétés d’assurances, sociétés de portefeuille d’assurances et sociétés de secours) — Règlement]
s. 2,SOR/2009-296, ss. 29 and 41
Foreign Institutions Subject to the Canadian Residency Requirements Regulations (Insurance Companies), SOR/2003-185 [Institutions étrangères assujetties au critère de résidence canadienne (sociétés d’assurances) — Règlement]
Going-Private Transaction (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2006-308 [Transactions de fermeture (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
Guidelines Respecting Control in Fact for the Purpose of Subsection 407.2(1) of the Insurance Companies Act, SOR/2002-162 [Lignes directrices sur le contrôle de fait (application du paragraphe 407.2(1) de la Loi sur les sociétés d’assurances)]
s. 5,SOR/2010-48
Information Technology Activities (Canadian Societies) Regulations, SOR/2003-63 [Activités en matière de technologie de l’information (sociétés de secours canadiennes) — Règlement]
s. 1,“balance sheet value”,
added, SOR/2008-168, s. 19
s. 1,“book value”,
repealed, SOR/2008-168, s. 19
s. 2,SOR/2008-168, s. 20
Information Technology Activities (Insurance Holding Companies) Regulations, SOR/2003-66 [Activités en matière de technologie de l’information (sociétés de portefeuille d’assurances) — Règlement]
s. 1,“balance sheet value”,
added, SOR/2008-168, s. 21
s. 1,“book value”,
repealed, SOR/2008-168, s. 21
s. 2,SOR/2008-168, s. 22
Information Technology Activities (Life Companies) Regulations, SOR/2003-67 [Activités en matière de technologie de l’information (sociétés d’assurance-vie) — Règlement]
s. 1,“balance sheet value”,
added, SOR/2008-168, s. 23
s. 1,“book value”,
repealed, SOR/2008-168, s. 23
s. 3,SOR/2008-168, s. 24
Information Technology Activities (Property and Casualty Companies and Marine Companies) Regulations, SOR/2003-68 [Activités en matière de technologie de l’information (sociétés d’assurances multirisques et sociétés d’assurance maritime) — Règlement]
Title,replaced, SOR/2009-296, ss. 36 and 41
s. 1,“balance sheet value”,
added, SOR/2008-168, s. 25
s. 1,“book value”,
repealed, SOR/2008-168, s. 25
s. 1,“member of a company’s group”,
added, SOR/2009-296, ss. 37 and 41
s. 1,“member of a property and casualty group”,
repealed, SOR/2009-296, ss. 37 and 41
s. 2,replaced, SOR/2009-296, ss. 38 and 41
s. 3,SOR/2008-168, s. 26; SOR/2009-296, ss. 39 and 41
s. 4,replaced, SOR/2009-296, ss. 40 and 41
s. 5,replaced, SOR/2009-296, ss. 40 and 41
Insider Reports (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2006-312 [Rapports d’initié (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
Insurance Companies Assessed Expenses Recovery Regulations, SOR/99-182 [Réductions et les paiements au titre de cotisations (sociétés d’assurances) — Règlement]
Investments in Permitted Infrastructure Entities Regulations SOR/2023-197 [Placements dans les entités d’infrastructure admissibles — Règlement sur les]
s. 1,SOR/2023-197, ss. 10 and 15
s. 4,SOR/2023-197, ss. 11 and 15
s. 7,SOR/2023-197, ss. 12 and 15
s. 8,SOR/2023-197, ss. 13 and 15
s. 9,SOR/2023-197, ss. 14 and 15
Investment Limits (Canadian Societies) Regulations, SOR/2001-394 [Limites relatives aux placements (sociétés de secours canadiennes) — Règlement]
s. 5,SOR/2009-296, ss. 30 and 41; SOR/2011-196, s. 23[F]
Investment Limits (Insurance Holding Companies) Regulations, SOR/2001-397 [Limites relatives aux placements (sociétés de portefeuille d’assurances) — Règlement]
s. 1,“real property entity”,
SOR/2011-196, s. 24[E]
Life Companies Borrowing Regulations, SOR/92-277 [Emprunts des sociétés d’assurance-vie — Règlement]
s. 6,SOR/94-67, s. 5
Meeting and Proposals (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2006-316 [Assemblées et les propositions (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
Mutual Company (Life Insurance) Conversion Regulations, SOR/99-128 [Transformation de sociétés mutuelles (assurance-vie) — Règlement]
s. 4,SOR/2004-202, s. 1
s. 7,SOR/2004-202, s. 2
Mutual Property and Casualty Insurance Company Having Only Mutual Policyholders Conversion Regulations, SOR/2015-167 [Transformation de sociétés mutuelles d’assurances multirisques comptant uniquement des souscripteurs de polices mutuelles — Règlement]
s. 15,SOR/2022-276, s. 1
Mutual Property and Casualty Insurance Company with Non-mutual Policyholders Conversion Regulations, SOR/2015-168 [Transformation de sociétés mutuelles d’assurances multirisques comptant des souscripteurs de polices non mutuelles — Règlement]
s. 25,SOR/2022-276, s. 2
Name Use in Securities-related Transactions (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2001-410 [Utilisation du nom relativement aux opérations sur des valeurs mobilières (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
Order Designating the Canadian Life and Health Insurance Compensation Corporation as a Compensation Association (Canadian Companies), SI/93-45 [Arrêté désignant la Société canadienne d’indemnisation pour les assurances de personnes comme association d’indemnisation (Sociétés canadiennes)]
Order Designating the Canadian Life and Health Insurance Compensation Corporation as a Compensation Association (Foreign Companies), SI/93-51 [Arrêté désignant la Société canadienne d’indemnisation pour les assurances de personnes comme association d’indemnisation (Sociétés étrangères)]
Policyholders Disclosure Regulations, SOR/2010-234 [Communications aux souscripteurs — Règlement]
Prescribed Group of Consumers Regulations, SOR/2008-167 [Groupes de consommateurs — Règlement]
Prospectus (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2006-320 [Prospectus (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
Protection of Assets (Fraternal Benefit Societies) Regulations, SOR/94-81 [Protection de l’actif (sociétés de secours mutuels) — Règlement]
s. 8,SOR/94-367 [Schedule II], s. 4[E]; SOR/2010-285, s. 4
Protection of Assets (Insurance Companies) Regulations, SOR/92-353 [Protection de l’actif (sociétés d’assurances) — Règlement]
s. 8,SOR/94-79, s. 1; SOR/2010-285, s. 3
Public Inquiries into Objections (Insurance Companies) — Rules Governing Proceedings at, SOR/92-306 [Enquêtes publiques sur les oppositions (sociétés d’assurances) — Règles de procédure relative aux]
s. 1,“balance sheet value”,
added, SOR/2008-168, s. 15
s. 1,“book value”,
repealed, SOR/2008-168, s. 15
s. 5,SOR/2008-168, s. 16
s. 6,SOR/2008-168, s. 16
s. 7,SOR/2008-168, s. 16
s. 8,SOR/2008-168, s. 16
Subsidiaries Holding Company Shares (Insurance Companies) Regulations, SOR/92-315 [Détention des actions de la société par ses filiales (sociétés d’assurances) — Règlement]
Subsidiaries that Hold Insurance Holding Company Shares Regulations, SOR/2001-434 [Détention des actions de la société de portefeuille d’assurances par ses filiales — Règlement]
Supervisory Information (Insurance Companies) Regulations, SOR/2001-56 [Renseignements relatifs à la supervision des sociétés d’assurances — Règlement]
s. 2,SOR/2001-483, s. 1[E]; SOR/2009-296, ss. 23 and 41; SOR/2011-196, s. 20
s. 3,replaced, SOR/2011-196, s. 21
s. 4,replaced, SOR/2011-196, s. 21
s. 5,replaced[E], SOR/2011-196, s. 22
Supervisory Information (Insurance Holding Companies) Regulations, SOR/2001-484 [Renseignements relatifs à la supervision des sociétés de portefeuille d'assurances — Règlement]
s. 1,SOR/2011-196, s. 28
s. 2,replaced, SOR/2011-196, s. 29
s. 3,replaced, SOR/2011-196, s. 29
s. 4,replaced[E], SOR/2011-196, s. 30
Total Assets for Supervisability and Public Holding Requirements (Insurance Companies and Insurance Holding Companies) Regulations, SOR/2001-437 [Actif total pour l’application des exigences en matière de surveillance et de détention publique (sociétés d’assurances et sociétés de portefeuille d’assurances) — Règlement]
INTEGRATED CIRCUIT TOPOGRAPHY ACT [S.C. 1990, c. 37] [TOPOGRAPHIES DE CIRCUITS INTÉGRÉS (LOI)]
Schedule,SOR/2007-94, ss. 3 and 4; replaced, SOR/2023-117, ss. 1 and 2
Reciprocal Protection under the Act — List of Countries to which Canada Accords, SOR/94-677 [Protection réciproque sous la Loi — Liste des pays auxquels le Canada accorde la]
Reciprocal Protection under the Act — List of Countries to which Canada Accords, SOR/93-282 [Protection réciproque sous la Loi — Liste de pays auxquels le Canada accorde la]
Reciprocal Protection to Switzerland under the Act — Order According, SOR/94-27 [Protection réciproque sous la Loi — Décret accordant à la Suisse une]
INTELLIGENCE COMMISSIONER ACT [S.C. 2019, c. 13, s. 50] [COMMISSAIRE AU RENSEIGNEMENT (LOI SUR LE)]
Order Designating the Prime Minister as the Minister responsible for that Act, SI/2019-69 [Décret désignant le premier ministre à titre de ministre chargé de l’application de cette loi]
INTEREST ACT [R.S. 1985, c. I-15] [INTÉRÊT (LOI)]
Prescribed Entities and Classes of Mortgages and Hypothecs Regulations, SOR/2011-230 [Entités et les catégories d’hypothèques — Règlement prévoyant les]
INTERNATIONAL BOUNDARY WATERS TREATY ACT [R.S. 1985, c. I-17] [TRAITÉ DES EAUX LIMITROPHES INTERNATIONALES (LOI)]
International Boundary Waters Regulations, SOR/2002-445 [Eaux limitrophes internationales — Règlement]
INTERNATIONAL BRIDGES AND TUNNELS ACT [S.C. 2007, c. 1] [PONTS ET TUNNELS INTERNATIONAUX (LOI)]
Administrative Monetary Penalties Regulations (International Bridges and Tunnels), SOR/2012-149 [Pénalités (ponts et tunnels internationaux) — Règlement]
International Bridges and Tunnels Regulations, SOR/2009-17 [Ponts et tunnels internationaux — Règlement]
s. 1,“Minister”,
repealed, SOR/2012-33, ss. 3 and 10
s. 9,SOR/2012-33, ss. 4[E] and 10
s. 13,SOR/2012-33, ss. 5 and 10
s. 14,SOR/2012-33, ss. 6 and 10
s. 15,replaced, SOR/2012-33, ss. 7 and 10
Schedule,SOR/2012-33, ss. 8, 9[F] and 10
INTERNATIONAL DEVELOPMENT RESEARCH CENTRE ACT [R.S. 1985, c. I-19] [CENTRE DE RECHERCHES SUR LE DÉVELOPPEMENT INTERNATIONAL (LOI)]
IDRC General By-law, SOR/71-25 [CRDI — Règlement général]
INTERNATIONAL FINANCIAL ASSISTANCE ACT [S.C. 2018, c. 27, S. 659] [AIDE FINANCIÈRE INTERNATIONALE (LOI SUR L’)]
International Financial Assistance Regulations, SOR/2019-249 [International Financial Assistance Regulations]
Definitions,SOR/2019-249, ss. 1 and 22
Sovereign Loans,SOR/2019-249, ss. 2 to 12 and 22
Innovative Financing,SOR/2019-249, ss. 13 to 20 and 22
Program for Climate Change,SOR/2019-249, ss. 21 and 22
INTERNATIONAL RIVER IMPROVEMENTS ACT [R.S. 1985, c. I-20] [OUVRAGES DESTINÉS À L’AMÉLIORATION DES COURS D’EAU INTERNATIONAUX (LOI)]
International River Improvements Regulations, C.R.C., c. 982 [Amélioration des cours d’eau internationaux — Règlement]
s. 2,“associated works”,
added, SOR/87-570, s. 1; repealed, SOR/93-198, s. 1
s. 3,SOR/87-570, s. 2
s. 4,repealed, SOR/87-570, s. 2
s. 5,repealed, SOR/87-570, s. 2
s. 6,SOR/87-570, s. 3[F]
s. 8,SOR/87-570, s. 4; SOR/93-198, s. 2
s. 9,repealed, SOR/87-570, s. 5
s. 11,SOR/87-570, s. 6
s. 13,SOR/87-570, s. 7
s. 14,SOR/87-570, s. 8; repealed, SOR/93-198, s. 3
INTERPRETATION ACT [R.S. 1985, c. I-21] [INTERPRÉTATION (LOI DE L’)]
Proclamation establishing three different time zones in Nunavut, for the purposes of the definition of “standard time” in the Interpretation Act, SOR/2001-182 [Proclamation établissant trois fuseaux horaires pour le Nunavut, aux fins de la définition « heure normale » à la Loi d’interprétation]
s. 2,“American”,
added, SOR/89-69, s. 1; repealed, SOR/95-25, s. 1
s. 2,“authorized body”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“class”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“controlled by an American”,
added, SOR/89-69, s. 1; repealed, SOR/95-25, s. 1
s. 2,“controlled by a NAFTA investor”,
added, SOR/93-604, s. 2; SOR/95-25, s. 1
s. 2,“controlled by a WTO investor”,
added, SOR/95-25, s. 1; repealed, SOR/2015-64, ss. 1 and 9
s. 2,“equity security”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“fair market value”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“NAFTA investor”,
added, SOR/93-604, s. 2; SOR/95-25, s. 1
s. 2,“principal market”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“publicly traded entity”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“published market”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“trading period”,
added, SOR/2015-64, ss. 1 and 9
s. 2,“WTO investor”,
added, SOR/95-25, s. 1; repealed, SOR/2015-64, ss. 1 and 9
s. 2,“controlled by a NAFTA investor”,
repealed, SOR/2020-76, ss. 1 and 7
s. 2,“NAFTA investor”,
repealed, SOR/2020-76, ss. 1 and 7
s. 2.01,added, SOR/93-604, s. 3; repealed, SOR/95-25, s. 2
s. 2.1,added, SOR/93-604, s. 1; replaced, SOR/2020-76, ss. 2 and 7
s. 2.2,SOR/99-29, s. 1; repealed, SOR/2015-64, ss. 2 and 9
s. 3,SOR/89-69, s. 2; repealed, SOR/95-25, s. 3
s. 3.1,added, SOR/93-604, s. 4; SOR/95-25, s. 4; heading replaced, SOR/2015-64, ss. 3 and 9, ss. 4 and 9; SOR/2017-168, ss. 1 and 12
s. 3.2,added, SOR/2015-64, ss. 5 and 9; heading before, SOR/2017-168, ss. 2 and 12; SOR/2017-168, ss. 3 and 12
s. 3.3,added, SOR/2015-64, ss. 5 and 9; SOR/2017-168, ss. 4 and 12
s. 3.4,added, SOR/2015-64, ss. 5 and 9; SOR/2017-168, ss. 5 and 12
s. 3.5,added, SOR/2015-64, ss. 5 and 9; SOR/2017-168, ss. 6 and 12
s. 3.6,added, SOR/2015-64, ss. 5 and 9
s. 4,replaced, SOR/2015-64, ss. 6 and 9
s. 5,replaced, SOR/2015-64, ss. 6 and 9
s. 6,replaced, SOR/2015-64, ss. 6 and 9
Schedule I,SOR/89-69, ss. 3 to 5; SOR/93-604, ss. 5 to 8; SOR/95-25, ss. 5 to 8; replaced, SOR/2015-64, ss. 7 and 9; SOR/2017-168, ss. 7, 8 and 12; replaced, SOR/2020-76, ss. 3 and 7; replaced, SOR/2020-76, ss. 4 and 7
Schedule II,SOR/89-69, ss. 6 and 7; SOR/93-604, ss. 9 to 11; SOR/95-25, ss. 9 to 11; replaced, SOR/2015-64, ss. 7 and 9; SOR/2017-168, ss. 9 to 12; replaced, SOR/2020-76, ss. 5 and 7; replaced, SOR/2020-76, ss. 6 and 7
Schedule III,SOR/2015-64, ss. 8 and 9
National Security Review of Investments Regulations, SOR/2009-271 [Investissements susceptibles de porter atteinte à la sécurité nationale (examen) — Règlement]
s. 2,SOR/2022-124, ss. 1 and 4
s. 4,SOR/2015-65, ss. 1 and 4; SOR/2022-124, ss. 2 and 4
s. 5.1,added, SOR/2015-65, ss. 2 and 4
s. 6,replaced, SOR/2015-65, ss. 2 and 4
s. 7,SOR/2015-65, ss. 3 and 4
Schedule,added, SOR/2022-124, ss. 3 and 4
INVEST IN CANADA ACT [INVESTIR AU CANADA (LOI SUR)]
Order designating the Minister for International Trade, a member of the Queen’s Privy Council for Canada, as the Minister for the purpose of that Act, SI/2018-16 [Décret désignant le ministre du Commerce international, membre du Conseil Privé de la Reine pour le Canada, à titre de ministre chargé de l’application de cette loi]