Title
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Citation
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Provision amended, repealed or added
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Citation of amendments, repeals and additions (with note if only ENGLISH or FRENCH text affected, beginning in 2009) and remarks on coming into force if other than the date of assent
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Income Tax Act
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RSY 2002, c.118
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Entire Act
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SY 2007, c.9, s.2
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SY 2016, c.3,ss.2(1) (applies to 2016 and subsequent tax years)
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SY 2016, c.3,ss.2(2) English only (applies to 2016 and subsequent tax years)
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SY 2016, c.3,ss.2(3) (applies to 2016 and subsequent tax years)
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ss.1(1)
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SY 2010, c.11, para.2(1)(a) (applies on and after December 12, 2005)
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SY 2010, c.11, para.2(1)(b) (applies to 2011 and subsequent taxation years)
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SY 2010, c.11, para.2(1)(c) (applies on and after January 1, 2003)
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SY 2015, c.1, s.2 (applies to 2015 and subsequent taxation years)
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SY 2016, c.3, ss.3(1) (applies to 2016 and subsequent tax years)
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SY 2017, c.6, s.8
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ss.1(7)
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SY 2016, c.3, ss.3(2)English only (applies to 2016 and subsequent tax years)
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para.1(7)(h)
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SY 2010, c.11, ss.2(2) (English only) (applies to 2011 and subsequent taxation years)
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SY 2010, c.11, ss.2(3) (French only) (applies to 2011 and subsequent taxation years)
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para.1(7)(j)
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SY 2010, c.11, ss.2(4) (applies on or after December 12, 2005)
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SY 2022, c.3, ss.2(1) (applies on and after January 1, 2022) |
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s.4 and 5
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SY 2007, c.9, s.3 (applies to 2001 and subsequent taxation years)
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s.4
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SY 2019, c.8, s.16 (applies to 2020 and subsequent taxation years)
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SY 2022, c.3, ss.3(1) (applies to 2020 and subsequent taxation years) |
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ss.6(1)
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SY 2006, c.11, ss.2(1) (applies to 2005 and subsequent taxation years)
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SY 2015, c.1, ss.3(1) (applies to 2015 and subsequent taxation years)
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SY 2016, c.3, ss.4(1) (applies to 2016 and subsequent tax years) (Proclaimed in force January 10, 2017)
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ss.6(2)
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SY 2005, c.9, ss.2(1) (applies to 2005 and subsequent taxation years)
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SY 2006, c.11, ss.2(2) (applies to 2007 and subsequent taxation years)
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SY 2015, c.1, ss.3(2) (applies to 2015 and subsequent taxation years)
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SY 2016, c.3, ss.4(2) (applies to 2016 and subsequent tax years) (Proclaimed in force January 10, 2017)
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subpara.6(2)(a)(v)
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SY 2017, c.2, s.2 (applies to 2017 and subsequent taxation years)
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ss.6(3)
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SY 2015, c.1, ss.3(3) (applies to 2015 and subsequent taxation years)
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ss.6(4) to (8)
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Repealed by SY 2015, c.1, ss.3(4) (applies to 2015 and subsequent taxation years)
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ss.6(5)
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SY 2007, c.9, ss.4(1) (applies to 2008 and subsequent taxation years)
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ss.6(9)
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SY 2006, c.11, ss.2(3) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(5) (applies to 2015 and subsequent taxation years)
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para.6(10)(a)
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SY 2018, c.8, ss.6(2) English only
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para.6(10)(b)
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SY 2018, c.8, ss.6(2) English only
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ss.6(11)
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SY 2006, c.11, ss.2(4) (applies to 2006 and subsequent taxation years)
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SY 2010, c.11, ss.3(1) (applies to 2011 and subsequent taxation years)
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ss.6(12)
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SY 2006, c.11, ss.2(5) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(5) (applies to 2015 and subsequent taxation years)
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SY 2017, c.11, ss.2(1) (applies to 2017 and subsequent taxation years)
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subpara.6(13)(a)(ii)
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SY 2018, c.8, ss.6(3) English only
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ss.6(14)
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SY 2006, c.11, ss.2(6) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(6) (applies to 2015 and subsequent taxation years)
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ss.6(14.1)
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Added by SY 2007, c.9, ss.4(2) (applies to 2007 and subsequent taxation years)
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Repealed by SY 2012, c.13, ss.2(1) (applies to 2012 and subsequent taxation years)
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ss.6(15)
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SY 2006, c.11, ss.2(7) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(5) (applies to 2015 and subsequent taxation years)
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ss.6(15.1)
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Added by SY 2006, c.11, ss.2(8) (applies to 2006 and subsequent taxation years)
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SY 2010, c.11, ss.3(2) (applies to 2011 and subsequent taxation years)
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ss.6(16)
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SY 2006, c.11, ss.2(9) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(5) (applies to 2015 and subsequent taxation years)
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SY 2017, c.11, ss.2(2) (applies to 2017 and subsequent taxation years)
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ss.6(17)
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SY 2017, c.11, ss.2(3) (applies to 2017 and subsequent taxation years)
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subpara.6(17)(b)(ii)
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SY 2010, c.11, ss.3(3) (applies on and after January 1, 2003)
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ss.6(18)
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SY 2015, c.1, ss.3(7) (applies to 2015 and subsequent taxation years)
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ss.6(18.1) and (18.2)
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Added by SY 2006, c.11, ss.2(10) (applies to 2006 and subsequent taxation years)
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ss.6(19)
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SY 2006, c.11, ss.2(11) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(5) (applies to 2015 and subsequent taxation years)
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Repealed by SY 2017, c.11, ss.2(4) (applies to 2017 and subsequent taxation years)
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ss.6(20)
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Repealed by SY 2017, c.11, ss.2(4) (applies to 2017 and subsequent taxation years)
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ss.6(21)
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SY 2015, c.1, ss.3(7) (applies to 2015 and subsequent taxation years)
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Repealed by SY 2017, c.11, ss.2(4) (applies to 2017 and subsequent taxation years)
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ss.6(22)
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SY 2017, c.11, ss.2(5) (applies to 2017 and subsequent taxation years)
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ss.6(23)
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SY 2017, c.11, ss.2(5) (applies to 2017 and subsequent taxation years)
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ss.6(24)
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SY 2015, c.1, ss.3(7) (applies to 2015 and subsequent taxation years)
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ss.6(25)
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SY 2006, c.11, ss.2(12) (applies to 2006 and subsequent taxation years)
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Repealed by SY 2012, c.13, ss.2(1) (applies to 2012 and subsequent taxation years)
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ss.6(26)
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SY 2006, c.11, ss.2(13) (applies to 2006 and subsequent taxation years)
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SY 2017, c.11, ss.2(6) (applies to 2017 and subsequent taxation years)
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ss.6(28)
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SY 2010, c.11, ss.3(4) (applies to 2011 and subsequent taxation years)
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SY 2015, c.1, ss.3(8) (applies to 2015 and subsequent taxation years)
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ss.6(29)
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SY 2005, c.9, ss.2(2) (applies to 2004 and subsequent taxation years)
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SY 2006, c.11, ss.2(14) (applies to 2006 and subsequent taxation years)
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SY 2012, c.13, ss.2(2) (applies to 2012 and subsequent taxation years)
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SY 2015, c.1, ss.3(9) (apply to 2015 and subsequent taxation years)
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subpara.6(29)(c) (ii)
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SY 2015, c.1, ss.3(10) (apply to 2015 and subsequent taxation years)
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SY 2016, c.4, ss.2(1) (applies to 2016 and subsequent tax years) (proclaimed in force July 18, 2016)
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SY 2020, c.3, para.6(a)
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ss.6(30)
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SY 2015, c.1, ss.3(11) (See enacting legislation for application)
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ss.6(31)
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SY 2006, c.11, ss.2(15) (applies to 2006 and subsequent taxation years)
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Repealed by SY 2012, c.13, ss.2(3) (applies to 2012 and subsequent taxation years)
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Added by SY 2016, c.4, ss.2(2) (applies to 2016 and subsequent tax years) (proclaimed in force July 18, 2016)
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ss.6(32)
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SY 2020, c.3, para.6(b)
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ss.6(33)
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SY 2006, c.11, ss.2(16) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(9) (applies to 2015 and subsequent taxation years)
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Repealed by SY 2017, c.11, ss.2(7) (applies to 2017 and subsequent taxation years)
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ss.6(34)
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SY 2006, c.11, ss.2(17) (applies to 2005 and subsequent taxation years)
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para.6(34)(b)
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SY 2010, c.11, ss.3(5) (English only) (applies to 2005 and subsequent tax years)
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SY 2015, c.1, ss.3(12) (applies to 2015 and subsequent taxation years)
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SY 2017, c.11, ss.2(8) (applies to 2017 and subsequent taxation years)
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ss.6(37)
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SY 2006, c.11, ss.2(18) (applies to 2005 and subsequent taxation years)
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ss.6(38)
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SY 2015, c.1, ss.3(3) (applies to 2015 and subsequent taxation years)
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ss.6(39)
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SY 2006, c.11, ss.2(19) (applies to 2006 and subsequent taxation years)
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SY 2010, c.11, ss.3(6) (applies to 2011 and subsequent taxation years)
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SY 2016, c.3, ss.4(3) (applies to 2016 and subsequent tax years) (Proclaimed in force January 10, 2017)
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SY 2017, c.11, ss.2(9) (applies to 2017 and subsequent taxation years)
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para.6(39)(a)
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SY 2015, c.1, ss.3(13) (applies to 2015 and subsequent taxation years)
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SY 2017, c.11, ss.2(9) (applies to 2017 and subsequent taxation years)
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ss.6(39.1)
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Added by SY 2010, c.11, ss.3(6) (applies to 2011 and subsequent taxation years)
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ss.6(40)
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SY 2015, c.1, ss.3(3) (applies to 2015 and subsequent taxation years)
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Repealed by SY 2017, c.11, ss.2(10) (applies to 2016 and subsequent taxation years)
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ss.6(42)
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SY 2016, c.4, ss.2(4) (applies to 2017 and subsequent tax years) (proclaimed in force July 18, 2016)
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ss.6(46)
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SY 2015, c.1, ss.3(14) (applies to 2015 and subsequent taxation years)
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SY 2016, c.3, ss.4(4) (applies to 2016 and subsequent tax years) (Proclaimed in force January 10, 2017)
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ss.6(49)
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SY 2015, c.1, ss.3(15) (applies to 2015 and subsequent taxation years)
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SY 2016, c.3, ss.4(5) (applies to 2016 and subsequent tax years) (Proclaimed in force January 10, 2017)
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SY 2022, c.3, ss.4(1) (applies on and after January 1, 2022) |
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ss.6(50)
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SY 2015, c.1, ss.3(3) (applies to 2015 and subsequent taxation years)
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ss.6(51)
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SY 2006, c.11, ss.2(20) (applies to 2006 and subsequent taxation years)
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SY 2007, c.9, ss.4(3) (applies to 2007 and subsequent taxation years)
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SY 2017, c.11, ss.2(11) (applies to 2017 and subsequent taxation years)
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SY 2020, c.3, para.6(c)
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ss.6(53)
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Repealed by SY 2007, c.9, ss.4(4) (applies to 1998 and subsequent taxation years)
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ss.6(54)
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SY 2005, c.9, ss.2(3) (applies to 2005 and subsequent taxation years)
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clause 6(54)(b)(ii)(C) |
SY 2022, c.3, ss.4(2) (applies on and after July 1, 2021) |
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ss.6(55)
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SY 2005, c.9, ss.2(3) (applies to 2005 and subsequent taxation years)
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SY 2015, c.1, ss.3(16) (See enacting legislation for application)
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ss.6(56)
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Repealed by SY 2005, c.9, ss.2(3) (applies to 2005 and subsequent taxation years)
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Added by SY 2006, c.11, ss.2(21) (applies to 2006 and subsequent taxation years)
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Repealed by SY 2012, c.13, ss.2(3) (applies to 2012 and subsequent taxation years)
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ss.6(57)
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Added by SY 2006, c.11, ss.2(21) (applies to 2006 and subsequent taxation years)
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SY 2007, c.9, ss.4(5) (applies to 2007 and subsequent taxation years)
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Repealed by SY 2012, c.13, ss.2(3) (applies to 2012 and subsequent taxation years)
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ss.6(58)
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Added by SY 2006, c.11, ss.2(21) (applies to 2006 and subsequent taxation years)
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SY 2015, c.1, ss.3(9) (applies to 2015 and subsequent taxation years)
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ss.6(59)
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Added by SY 2007, c.9, ss.4(6) (applies to 2007 and subsequent taxation years)
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Repealed by SY 2012, c.13, ss.2(3) (applies to 2012 and subsequent taxation years)
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s.7
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SY 2005, c.9, s.3 (applies to 2001 and subsequent taxation years)
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SY 2010, c.11, s.4 (applies to 2011 and subsequent taxation years)
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Repealed by SY 2015, c.1, s.4 (applies to 2015 and subsequent taxation years)
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SY 2019, c.8, s.17 (see enacting legislation for coming into force)
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s.8
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Repealed by SY 2015, c.1, s.5 (applies to 2015 and subsequent taxation years)
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ss.8(6)
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Added by SY 2006, c.11, s.3 (applies to 2006 and subsequent taxation years)
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s.9
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SY 2015, c.1, s.6 (applies to 2015 and subsequent taxation years)
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ss.9(1)
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SY 2012, c. 13, ss.3(1) (applies after June 2011)
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ss.9(2)
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SY 2010, c.11, s.5 (applies on and after January 1, 2003)
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ss.9(4.1)
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Added by SY 2012, c. 13, ss.3(2) (applies after June 2011)
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ss.9(5)
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SY 2017, c.11, s.3 (applies to 2017 and subsequent taxation years)
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s.9.1
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SY 2005, c.10, s.2 (applies to 2006 and subsequent taxation years)
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Repealed by SY 2010, c.11, s.6 (applies to 2011 and subsequent taxation years)
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s.9.01
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Added by SY 2015, c.1, s.7 (applies to 2015 and subsequent taxation years)
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para.9.01(1)(c)
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SY 2016, c.4, ss.3(1) (applies to 2016 and subsequent tax years) (proclaimed in force July 18, 2016)
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ss.9.01(2)
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SY 2016, c.4, ss.3(2) (applies to 2016 and subsequent tax years) (proclaimed in force July 18, 2016)
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ss.10(1)
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SY 2005, c.9, ss.4(1) (applies to 2005 and subsequent taxation years)
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SY 2020, c.3, s.7 (see enacting legislation for application)
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para.10(1)(a)
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SY 2014, c.7, ss.2(1) (See enacting legislation for coming into force)
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SY 2017, c.2, ss.3(1) (see enacting legislation for application)
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SY 2020, c.3, s.8 (see enacting legislation for application)
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para.10(1)(b)
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SY 2004, c.12, s.2 (applies to 2005 and subsequent taxation years)
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SY 2017, c.2, ss.3(2) (see enacting legislation for application)
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ss.10(1.1)
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Added by SY 2004, c.12, s.3 (applies to 2005 and subsequent taxation years)
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SY 2005, c.9, ss.4(2) (applies to 2005 and subsequent taxation years)
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Repealed by SY 2010, c.11, ss.7(2) (applies to taxation years that begin after 2010)
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ss.10(2)
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Repealed by SY 2005, c.9, ss.4(3) (applies to 2005 and subsequent taxation years)
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ss.10(2.1)
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Added by SY 2004, c.12, s.5 (applies to 2007 and subsequent taxation years)
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SY 2005, c.9, ss.4(4) (applies to 2005 and subsequent taxation years)
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Repealed by SY 2010, c.11, ss.7(2) (applies to taxation years that begin after 2010)
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para.10(2.1)(b)
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SY 2010, c.11, ss.7(1) (See enacting legislation for coming into force)
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ss.10(2.2)
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Added by SY 2004, c.12, s.5 (applies to 2007 and subsequent taxation years)
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SY 2006, c.11, s.4 (applies to 2006 and subsequent taxation years)
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Repealed by SY 2010, c.11, ss.7(2) (applies to taxation years that begin after 2010)
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ss.10(3)
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SY 2010, c.11, ss.7(3) (applies to 2011 and subsequent taxation years)
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ss.10(4)
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SY 2005, c.9, ss.4(5) (applies to 2006 and subsequent taxation years)
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para.10(4)(a)
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SY 2017, c.2, ss.3(3) (see enacting legislation for application)
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subpara.10(4)(a)(ii)
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SY 2005, c.9, ss.4(6) (applies to 2006 and subsequent taxation years)
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SY 2010, c.11, ss.7(4) (applies to 2011 and subsequent taxation years)
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para.10(4)(b)
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SY 2005, c.9, ss.4(7) (applies to 2006 and subsequent taxation years)
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subpara.10(4) (b)(i) and (ii)
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SY 2005, c.9, ss.4(8) (applies to 2006 and subsequent taxation years)
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ss.10(5)
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SY 2005, c.9, ss.4(9) (applies to 2005 and subsequent taxation years)
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ss.10(6)
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Repealed by SY 2005, c.9, ss.4(9) (applies to 2005 and subsequent taxation years)
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s.10.1
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Added by SY 2005, c.9, s.5 (applies to 2005 and subsequent taxation years)
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para.10.1(1)(a)
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SY 2017, c.2, ss.4(1) (see enacting legislation for application)
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para.10.1(1)(b)
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SY 2017, c.2, ss.4(2) (see enacting legislation for application)
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clause 10.1(1) (b)(ii)(B)
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SY 2010, c.11, s.8 (applies to 2011 and subsequent taxation years)
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ss.11(1)
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SY 2015, c.1, ss.8(1) (See enacting legislation for application)
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ss.11(2)
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SY 2015, c.1, ss.8(2) (See enacting legislation for application)
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ss.11(3)
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SY 2010, c.11, s.9 (applies on and after January 1, 2003))
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s.12 |
SY 2022, c.3, ss.5(1) (see enacting legislation for application) |
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ss.12(1)
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SY 2006, c.11, s.5 (applies to 1999 and subsequent taxation years)
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SY 2010, c.11, s.10 (applies to 2011 and subsequent taxation years)
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SY 2020, c.3, ss.9(1) (applies to the taxation years after 1998 and before 2020)
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SY 2020, c.3, ss.9(2) (applies to 2020 and subsequent taxation years)
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s.13
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SY 2015, c.1, ss.9(8) French only (See enacting legislation for application)
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Heading replaced by SY 2020, c.3, ss.10(1)
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ss.13(1)
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SY 2015, c.1, ss.9(1) (See enacting legislation for application)
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SY 2019, c.6, s.18 (English only)
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“business corporation investment tax credit certificate”
|
Added by SY 2020, c.3, ss.10(2)
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“certified investment”
|
SY 2020, c.3, ss.10(6)
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“eligible business corporation”
|
Added by SY 2020, c.3, ss.10(3)
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SY 2020, c.3, ss.10(4) (comes into force January 1, 2023)
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“eligible small business corporation”
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Repealed by SY 2020, c.3, ss.10(5)
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“qualified investment”
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SY 2020, c.3, ss.10(7)
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qualifying trust”
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SY 2020, c.3, ss.10(8)
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“small business corporation investment tax credit certificate”
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Repealed by SY 2020, c.3, ss.10(5)
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ss.13(2)
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SY 2020, c.3, ss.10(9)
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ss.13(3)
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SY 2020, c.3, ss.10(9)
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ss.13(4)
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SY 2015, c.1, ss.9(2) (See enacting legislation for application)
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SY 2020, c.3, ss.10(9)
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ss.13(5)
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SY 2020, c.3, ss.10(9)
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ss.13(8)
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SY 2015, c.1, ss.9(3) (See enacting legislation for application)
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SY 2020, c.3, ss.10(9)
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ss.13(9)
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SY 2015, c.1, ss.9(4) (See enacting legislation for application)
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ss.13(10) to (12)
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SY 2015, c.1, ss.9(5) (See enacting legislation for application)
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SY 2020, c.3, ss.10(9)
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para.13(12)(d)
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SY 2020, c.3, ss.10(10)
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para.13(12)(e)
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Added by SY 2020, c.3, ss.10(11) (comes into force January 1, 2023)
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ss.13(13)
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SY 2015, c.1, ss.9(6) (See enacting legislation for application)
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ss.13(14)
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SY 2015, c.1, ss.9(7) (See enacting legislation for application)
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SY 2020, c.3, ss.10(12)
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ss.13(14.01)
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SY 2020, c.3, ss.10(12)
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s.14
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Repealed by 2020, c.3, s.11
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ss.15(1)
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SY 2010, c.11, ss.11(1) (applies to 2011 and subsequent taxation years)
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SY 2019, c.15, s.74 (Proclaimed in force as of February 6, 2020)
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para.15(1)(d)
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Added by SY 2010, c.11, ss.11(1) (applies to 2011 and subsequent taxation years)
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ss.15(2) and (3)
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SY 2010, c.11, ss.11(2) (applies to 2011 and subsequent taxation years)
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s.16
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Repealed by SY 2010, c.11, s.12 (applies to 2011 and subsequent taxation years)
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s.16
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SY 2019, c.8, s.18 (see enacting legislation for coming into force)
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ss.16(1) |
SY 2022, c.11, ss.11(1) (applies to taxation years that end after 2022) |
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para.16(2)(b) |
Repealed by SY 2022, c.11, ss.11(2) (applies to taxation years that end after 2022) |
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ss.16(5) |
SY 2022, c.11, ss.11(3) (applies to taxation years that end after 2022) |
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ss.16(5.01) |
Added by SY 2022, c.11, ss.11(4) (applies to taxation years that end after 2022) |
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ss.16(6) and (7) |
SY 2022, c.11, ss.11(5) (applies to taxation years that end after 2022) |
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ss.16(10.01) |
Added by SY 2022, c.11, ss.11(6) (applies to taxation years that end after 2022) |
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s.17
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SY 2010, c.11, s.13 (applies to 2011 and subsequent taxation years)
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s.18
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SY 2015, c.1, s.10 (applies to 2015 and subsequent taxation years)
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SY 2016, c.3, s.5 (applies to 2016 and subsequent tax years)
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subpara.19(1)(a)(i)
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SY 2005, c.9, s.6 (applies to 2005 and subsequent taxation years)
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s.20
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Repealed by SY 2010, c.11, s.14 (applies to 2011 and subsequent taxation years)
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subpara.20(3)(c)(ii)
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SY 2004, c.3, ss.2(1)
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ss.20(3.1)
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Added by SY 2006, c.4, s.2
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ss.20(4)
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SY 2004, c.3, ss.2(2)
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s.21
|
s.21 renumbered as ss.21(1) by SY 2016, c.4, ss.4(1) (proclaimed in force July 18, 2016)
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ss.21(1)
|
s.21 renumbered as ss.21(1) by SY 2016, c.4, ss.4(1) (proclaimed in force July 18, 2016)
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SY 2016, c.4, ss.4(2) (proclaimed in force July 18, 2016)
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SY 2022, c.3, ss.6(1) (applies on and after March 25, 2020) |
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ss.21(2)
|
Added by SY 2016, c.4, ss.4(3) (applies to 2017 and subsequent tax years) (proclaimed in force July 18, 2016)
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s.23
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SY 2010, c.11, s.15 (applies to 2011 and subsequent taxation years)
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SY 2019, c.8, s.19 (applies to 2020 and subsequent taxation years)
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s.24
|
SY 2010, c.11, ss.16(1) (applies to 2011 and subsequent taxation years)
|
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para.24(a)
|
SY 2010, c.11, ss.16(2) (applies to 2011 and subsequent taxation years)
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para.24(b)
|
SY 2010, c.11, ss.16(3) (applies to 2011 and subsequent taxation years)
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s.25
|
SY 2010, c.11, ss.17(1) (English only) (applies to 2011 and subsequent taxation years)
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SY 2010, c.11, ss.17(2) (applies to 2011 and subsequent taxation years)
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para.25(a)
|
SY 2010, c.11, ss.17(3) (applies to 2011 and subsequent taxation years)
|
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para.25(b)
|
SY 2010, c.11, ss.17(4) (applies to 2011 and subsequent taxation years)
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ss.27(1)
|
SY 2010, c.11, ss.18(1) (applies to 2011 and subsequent taxation years)
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SY 2012, c.14, ss.14(2) French only
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para.27(3)(b)
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SY 2010, c.11, ss.18(2) (applies to 2011 and subsequent taxation years)
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s.28
|
SY 2010, c.11, s.19 (applies to 2011 and subsequent taxation years)
|
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SY 2022, c.3, ss.7(1) (applies to 2016 and subsequent taxation years) |
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s.30
|
SY 2010, c.11, s.20 (applies to 2011 and subsequent taxation years)
|
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s.31
|
SY 2015, c.1, s.11 (See enacting legislation for application)
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SY 2017, c.11, s.4 (applies to 2017 and subsequent taxation years)
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ss.33(1)
|
SY 2014, c.7, ss.3(1) (applies after March 31, 2007)
|
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|
SY 2015, c.1, s.12 (See enacting legislation for application)
|
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|
subpara.35(2)(a)(iii)
|
SY 2010, c.11, para.21(a) (applies to 2011 and subsequent taxation years)
|
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|
subpara.35(2)(a)(iv)
|
SY 2010, c.11, para.21(b) (applies to appeals that commence after 2010)
|
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SY 2019, c.8, ss.20(1) (applies to 2020 and subsequent taxation years)
|
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subpara.35(2)(b)(iii)
|
SY 2010, c.11, para.21(c) (applies to 2011 and subsequent taxation years)
|
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SY 2019, c.8, ss.20(2) (applies to 2020 and subsequent taxation years)
|
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ss.35(2)
|
SY 2010, c.11, para.21(d) (applies to 2011 and subsequent taxation years)
|
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ss.41(1)
|
SY 2016, c.3, ss.2(5) (applies to 2016 and subsequent tax years)
|
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s.43
|
SY 2010, c.11, s.22 (applies on and after December 12, 2005)
|
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s.52 |
SY 2022, c.3, ss.8(1) (applies on and after January 1, 2022) |
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para.57(2)(a) and (b)
|
SY 2016, c.3, para.2(4)(a) (applies to 2016 and subsequent tax years)
|
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SY 2022, c.3, para.9(1)(a) English only |
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para.57(2)(c) |
Added by SY 2022, c.3, para.9(1)(b) |
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ss.57(3) |
Added by SY 2022, c.3, .9(2) |
|
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ss.60(1) |
SY 2022, c.3, ss.10(1) (applies on and after January 1, 2022) |
|
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|
subpara.60(3)(b)(i)
|
SY 2016, c.3, para.2(4)(b) (applies to 2016 and subsequent tax years)
|
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|
ss.60(4)
|
SY 2016, c.3, para.2(4)(c) (applies to 2016 and subsequent tax years)
|
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|
ss.60(5)
|
SY 2010, c.11, ss.23(1) (applies on and after December 12, 2005)
|
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|
SY 2016, c.3, para.2(4)(c) (applies to 2016 and subsequent tax years)
|
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|
ss.62(1) and (2)
|
SY 2016, c.3, para.2(4)(d) (applies to 2016 and subsequent tax years)
|
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|
ss.62(3)
|
SY 2010, c.11, s.22 (applies on and after December 12, 2005)
|
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SY 2012, c.14, ss.14(3) English only
|
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SY 2016, c.3, ss.2(6) (applies to 2016 and subsequent tax years)
|
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|
ss.62(4)
|
SY 2010, c.11, ss.23(2) (applies on and after December 12, 2005)
|
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para.62(4)(b) |
SY 2022, c.3, ss.11(1) |
|
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ss.63(1)
|
SY 2010, c.11, s.22 (applies on and after December 12, 2005)
|
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|
s.64
|
SY 2016, c.3, para.2(4)(e) (applies to 2016 and subsequent tax years)
|
|
|
|
ss.66(1)
|
SY 2016, c.3, ss.2(7) (applies to 2016 and subsequent tax years)
|
|
|
|
ss.66(2)
|
SY 2016, c.3, para.2(4)(f) (applies to 2016 and subsequent tax years)
|
|
|
|
|
SY 2016, c.3, ss.2(7) (applies to 2016 and subsequent tax years)
|
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|
ss.66(3)
|
SY 2010, c.11, s.22 (applies on and after December 12, 2005)
|
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|
ss.66(8)
|
SY 2016, c.3, ss.2(8)(applies to 2016 and subsequent tax years)
|
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|
ss.67(1)
|
SY 2016, c.3, para.2(4)(f) (applies to 2016 and subsequent tax years)
|
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|
s.68
|
SY 2016, c.3, para.2(4)(g) (applies to 2016 and subsequent tax years)
|
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|
ss.71(3)
|
SY 2016, c.3, ss.2(5) (applies to 2016 and subsequent tax years)
|