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Income Tax Regulations (C.R.C., c. 945)

Full Document:  

Regulations are current to 2024-02-20 and last amended on 2024-02-14. Previous Versions

PART XIIIElections in Respect of Taxpayers Ceasing To Be Resident in Canada

Elections To Defer Capital Gains

  •  (1) Any election by an individual under paragraph 48(1)(c) of the Act shall be made by filing with the Minister the prescribed form on or before the day on or before which the return of income for the year in which the taxpayer ceased to be resident in Canada is required to be filed under section 150 of the Act.

  • (2) Any election by a Canadian corporation under paragraph 48(1)(c) of the Act shall be made by filing with the Minister, on or before the day on or before which the return of income for the year in which the corporation ceased to be resident in Canada is required to be filed under section 150 of the Act, the following documents in duplicate:

    • (a) the form prescribed by the Minister;

    • (b) where the directors of the corporation are legally entitled to administer the affairs of the corporation, a certified copy of their resolution authorizing the election to be made; and

    • (c) where the directors of the corporation are not legally entitled to administer the affairs of the corporation, a certified copy of the authorization of the making of the election by the person or persons legally entitled to administer the affairs of the corporation.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-686, s. 79(F)

Elections To Defer Payment of Taxes

  •  (1) Any election by an individual under subsection 159(4) of the Act shall be made by filing with the Minister the prescribed form on or before the day on or before which the return of income for the year in which the taxpayer ceased to be resident in Canada is required to be filed under section 150 of the Act.

  • (2) Any election by a Canadian corporation under subsection 159(4) of the Act shall be made by filing with the Minister, on or before the day on or before which the return of income for the year in which the corporation ceased to be resident in Canada is required to be filed under section 150 of the Act, the following documents in duplicate:

    • (a) the form prescribed by the Minister;

    • (b) where the directors of the corporation are legally entitled to administer the affairs of the corporation, a certified copy of their resolution authorizing the election to be made; and

    • (c) where the directors of the corporation are not legally entitled to administer the affairs of the corporation, a certified copy of the authorization of the making of the election by the person or persons legally entitled to administer the affairs of the corporation.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-686, s. 79(F)

Elections To Realize Capital Gains

 Any election by an individual under paragraph 48(1)(a) of the Act shall be made by filing with the Minister the prescribed form on or before the day on or before which the return of income for the year in which the taxpayer ceased to be resident in Canada is required to be filed under section 150 of the Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/88-165, s. 7

PART XIVInsurance Business Policy Reserves

DIVISION 1Policy Reserves

Non-Life Insurance Business

  •  (1) For the purpose of paragraph 20(7)(c) of the Act, the amount prescribed in respect of an insurer for a taxation year is

    • (a) the amount determined under subsection (3) in respect of the insurer for the year, where that amount is greater than nil, and

    • (b) nil, in any other case.

  • (2) For the purpose of paragraph 12(1)(e.1) of the Act, the amount prescribed in respect of an insurer for a taxation year is

    • (a) the absolute value of the amount determined under subsection (3) in respect of the insurer for the year, where that amount is less than nil, and

    • (b) nil, in any other case.

  • (3) For the purposes of paragraphs (1)(a) and (2)(a), the amount determined under this subsection in respect of an insurer for a taxation year is the positive or negative amount determined by the formula

    A + B + (0.95 × C) − (0.9 × D) + E + F + G − (H − (0.9 × I))

    where

    A
    is the total of all amounts each of which is the liability for remaining coverage for a group of insurance contracts of the insurer at the end of the year other than a group of life insurance contracts;
    B
    is the total of all amounts each of which is an amount, in respect of a group of insurance contracts of the insurer at the end of the year other than a group of life insurance contracts, that is
    • (a) the liability for incurred claims for the group, if no portion of the liability for incurred claims is in respect of insurance policies other than insurance policies in respect of which

      • (i) a claim that was incurred before the end of the year has been reported to the insurer before the end of the year,

      • (ii) the claim is in respect of damages for personal injury or death, and

      • (iii) the insurer has agreed to a structured settlement of the claim, and

    • (b) in any other case, the amount that would be the liability for incurred claims for the group if the liability for incurred claims were determined excluding insurance policies other than insurance policies that meet the conditions in subparagraphs (a)(i) to (iii);

    C
    is the total of all amounts each of which is an amount, in respect of a group of insurance contracts of the insurer at the end of the year other than a group of life insurance contracts, that is
    • (a) the liability for incurred claims for the group, if no portion of the liability for incurred claims is in respect of insurance policies that meet the conditions in subparagraphs (a)(i) to (iii) of the description of B, and

    • (b) in any other case, the amount that would be the liability for incurred claims for the group if the liability for incurred claims were determined excluding insurance policies that meet the conditions in subparagraphs (a)(i) to (iii) of the description of B,

    D
    is the total of all amounts each of which is the contractual service margin for a group of insurance policies of the insurer at the end of the year that is in respect of
    • (a) non-cancellable or guaranteed renewable accident and sickness policies that are in respect of accident and sickness insurance,

    • (b) mortgage insurance, or

    • (c) title insurance;

    E
    is an amount in respect of policies that insure a fidelity risk, a surety risk, a nuclear risk or a risk related to a financial loss of a lender on a loan made on the security of real property, equal to the lesser of
    • (a) the total of the reported reserves of the insurer at the end of the year in respect of such risks (other than an amount included under the description of A, B, C, D or F), and

    • (b) a reasonable amount as a reserve determined as at the end of the year in respect of such risks (other than an amount included under the description of A, B, C, D or F);

    F
    is the amount of a guarantee fund at the end of the year provided for under an agreement in writing between the insurer and His Majesty in right of Canada under which His Majesty has agreed to guarantee the obligations of the insurer under a policy that insures a risk related to a financial loss of a lender on a loan made on the security of real property;
    G
    is an amount in respect of policies that insure earthquake risks in Canada equal to the lesser of
    • (a) the portion of the reported reserve of the insurer at the end of the year in respect of those risks that is attributable to accumulations from premiums in respect of those risks (other than an amount included under the description of A, B, C, D, E or F), and

    • (b) a reasonable amount as a reserve determined at the end of the year in respect of those risks (other than an amount included under the description of A, B, C, D, E or F);

    H
    is the total of all amounts each of which is an amount, in respect of a group of reinsurance contracts held by the insurer at the end of the year, that is
    • (a) if no portion of the reinsurance contract held amount for the group is in respect of the reinsurance of a risk under life insurance policies, the reinsurance contract held amount for the group, and

    • (b) in any other case, the amount that would be the reinsurance contract held amount for the group if the amount were determined excluding any portion of that amount that is in respect of the reinsurance of a risk under life insurance policies; and

    I
    is the total of all amounts each of which is the amount, in respect of a group of reinsurance contracts held by the insurer at the end of the year, that is
    • (a) if no portion of the contractual service margin for the group is in respect of the reinsurance of a risk under a policy other than a policy described in paragraph (a) of the description of D, or a policy in respect of insurance described in paragraph (b) or (c) of the description of D, the contractual service margin for the group, and

    • (b) in any other case, the amount that would be the contractual service margin for the group if the contractual service margin were determined excluding any portion of the contractual service margin other than that portion that is in respect of the reinsurance of a risk under a policy described in paragraph (a) of the description of D, and a policy in respect of insurance described in paragraph (b) or (c) of the description of D.

  • (4) [Repealed, 2022, c. 19, s. 78]

  • (5) [Repealed, SOR/2002-123, s. 4]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-425, s. 1
  • SOR/80-419, s. 1
  • SOR/88-165, s. 8
  • SOR/90-661, s. 2
  • SOR/92-681, s. 3(F)
  • SOR/94-297, s. 1
  • SOR/94-415, s. 4
  • SOR/94-686, ss. 56(F), 57(F), 81(F)
  • SOR/96-443, s. 1
  • SOR/99-269, ss. 1, 2
  • SOR/2002-123, ss. 3, 4
  • 2022, c. 19, s. 78

DIVISION 2Amounts Determined

[
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2009, c. 2, s. 98
]

Life Insurance Business

[
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/99-269, s. 3
]
  •  (1) For the purposes of applying section 307 and subsection 211.1(3) of the Act at any time, the amounts determined under this subsection are,

    • (a) in respect of a deposit administration fund policy, the total of the insurer’s liabilities under the policy calculated in the manner that

      • (i) if the insurer is required to file an annual report with its relevant authority for a period that includes that time, is required to be used in preparing that report, and

      • (ii) in any other case, is required to be used in preparing its annual financial statements for the period that includes that time;

    • (b) in respect of a group term life insurance policy that provides insurance for a period not exceeding 12 months, the unearned portion of the premium paid by the policyholder for the policy at that time determined by apportioning the premium paid by the policyholder equally over the period to which that premium pertains;

    • (c) in respect of a life insurance policy, other than a policy referred to in paragraph (a) or (b), the greater of

      • (i) the amount determined by the formula

        A – B

        where

        A
        is
        • (A) if the policy is issued after 2016 and is not an annuity contract, the cash surrender value of the policy at that time determined without reference to surrender charges, and

        • (B) in any other case, the cash surrender value of the policy at that time, and

        B
        is the total of all amounts each of which is an amount payable at that time in respect of a policy loan in respect of the policy, and
      • (ii) the amount determined by the formula

        A – (B + C)

        where

        A
        is
        • (A) if the policy is issued after 2016 and is not an annuity contract, the net premium reserve in respect of the policy at that time, and

        • (B) in any other case, the present value at that time of the future benefits provided by the policy,

        B
        is
        • (A) if the policy is issued after 2016 and is not an annuity contract, nil, and

        • (B) in any other case, the present value at that time of any future modified net premiums in respect of the policy, and

        C
        is the total of all amounts each of which is an amount payable at that time in respect of a policy loan in respect of the policy;
    • (c.1) in respect of a group life insurance policy, the amount (other than an amount in respect of which a deduction may be claimed by the insurer under subsection 140(1) of the Act because of subparagraph 138(3)(a)(v) of the Act in computing the insurer’s income for its taxation year that includes that time) in respect of a dividend, refund of premiums or refund of premium deposits provided for under the terms of the policy that will be used by the insurer to reduce or eliminate a future adverse claims experience under the policy or that will be paid or unconditionally credited to the policyholder by the insurer or applied in discharge, in whole or in part, of a liability of the policyholder to pay premiums to the insurer, which is the least of

      • (i) a reasonable amount in respect of such a dividend, refund of premiums or refund of premium deposits,

      • (ii) 25% of the amount of the premium payable under the terms of the policy for the 12-month period ending at that time, and

      • (iii) the amount of the reserve or liability in respect of such a dividend, refund of premiums or refund of premium deposits that

        • (A) if the insurer is required to file an annual report with its relevant authority for a period that includes that time, is used in preparing that report, and

        • (B) in any other case, is used in preparing its annual financial statements for the period that includes that time; and

    • (d) in respect of a policy, other than a policy referred to in paragraph (a), in respect of a benefit, risk or guarantee that is

      • (i) an accidental death benefit,

      • (ii) a disability benefit,

      • (iii) an additional risk as a result of insuring a substandard life,

      • (iv) an additional risk in respect of the conversion of a term policy or the conversion of the benefits under a group policy into another policy after that time,

      • (v) an additional risk under a settlement option,

      • (vi) an additional risk under a guaranteed insurability benefit,

      • (vii) a guarantee in respect of a segregated fund policy, or

      • (viii) any other benefit that is ancillary to the policy, subject to the prior approval of the Minister on the advice of the Superintendent of Insurance for Canada,

      but is not

      • (ix) a benefit, risk or guarantee in respect of which an amount has been claimed under any other paragraph of this subsection by the insurer as a deduction in computing its income for its taxation year that includes that time,

      equal to the lesser of

      • (x) a reasonable amount in respect of the benefit, risk or guarantee, and

      • (xi) the reserve in respect of the benefit, risk or guarantee that

        • (A) if the insurer is required to file an annual report with its relevant authority for a period that includes that time, is used in preparing that report, and

        • (B) in any other case, is used in preparing its annual financial statements for the period that includes that time.

    • (d.1) to (e) [Repealed, 2009, c. 2, s. 99]

  • (1.1) [Repealed, 2009, c. 2, s. 99]

  • (2) For the purposes of subsection (1), (except in respect of subparagraph (d)(vii) thereof), any amount claimed by an insurer for the year shall not include an amount in respect of a liability of a segregated fund (within the meaning assigned segregated fund by section 138.1 of the Act).

  • (3) The following definitions apply in this section.

    benefit on death

    benefit on death includes the amount of an endowment benefit but does not include

    • (a) any additional amount payable as a result of accidental death; and

    • (b) where interest, if any, on an amount held on deposit by an insurer is included in computing the income of a policyholder for a taxation year, the amount held on deposit and interest on the deposit. (prestation de décès)

    coverage

    coverage, under a life insurance policy, means each life insurance (other than a fund value benefit) under the policy in respect of a specific life, or two or more specific lives jointly insured, and in respect of which a particular schedule of premium or cost of insurance rates applies. For greater certainty, each such insurance is a separate coverage. (protection)

    fund value benefit

    fund value benefit, under a life insurance policy at any time, means a benefit under the policy the amount of which is the amount by which the fund value of the policy at that time exceeds the total of all amounts each of which is a fund value of a coverage under the policy at that time. (bénéfice au titre de la valeur du fonds)

    fund value of a coverage

    fund value of a coverage, under a life insurance policy at any time, means the total of all amounts each of which is the amount at that time of an investment account in respect of the policy that reduces the net amount at risk as determined for the purpose of calculating the cost of insurance charges for the coverage during the period over which those charges are incurred or would be incurred if they were to apply until the termination of the coverage. (valeur du fonds d’une protection)

    fund value of a policy

    fund value of a policy, at any time, means the total of all amounts each of which is the amount at that time of an investment account in respect of the policy and, for greater certainty,

    • (a) includes, where interest, if any, on an amount held on deposit by an insurer is not included in computing the income of a policyholder for a taxation year, the amount held on deposit and interest on the deposit; and

    • (b) excludes, where interest, if any, on an amount held on deposit by an insurer is included in computing the income of a policyholder for a taxation year, the amount held on deposit and interest on the deposit. (valeur du fonds d’une police)

    future benefits to be provided

    future benefits to be provided, in respect of a coverage under a life insurance policy at any time, means

    • (a) if there is a fund value of the coverage at that time, each benefit on death that would be payable under the coverage at a particular time after that time determined as if the amount of the benefit were equal to the amount by which the benefit on death at that time exceeds the fund value of the coverage at that time; and

    • (b) in any other case, each benefit on death payable under the coverage at a particular time after that time. (prestations futures à verser)

    future net premiums or cost of insurance charges

    future net premiums or cost of insurance charges, in respect of a coverage at any time, means

    • (a) for the purposes of paragraph (a) of the description of C in the definition net premium reserve in this subsection, each amount determined by the formula

      A × B/C

      where

      A
      is future premiums or cost of insurance charges in respect of the coverage at that time,
      B
      is the present value at the date of issue of the coverage of future benefits to be provided in respect of the coverage on that date, and
      C
      is the present value at the date of issue of the coverage of future premiums or cost of insurance charges in respect of the coverage on that date; and
    • (b) for the purposes of paragraph (b) of the description of C in the definition net premium reserve in this subsection,

      • (i) each amount determined by the formula

        A × (B + C)/(D + E)

        where

        A
        is future premiums or cost of insurance charges in respect of the coverage at that time,
        B
        is the present value at the date of issue of the coverage of future benefits to be provided in respect of the coverage on the particular day that is one year after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date,
        C
        is the present value at the date of issue of the coverage of future benefits to be provided in respect of the coverage on the particular day that is two years after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date,
        D
        is the present value at the date of issue of the coverage of future premiums or cost of insurance charges in respect of the coverage on the particular day that is one year after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date, and
        E
        is the present value at the date of issue of the coverage of future premiums or cost of insurance charges in respect of the coverage on the particular day that is two years after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date, and
      • (ii) notwithstanding subparagraph (i), in respect of the second year of the coverage, the amount determined by the formula

        (A + B)/2

        where

        A
        is the amount determined under subparagraph (i), and
        B
        is the amount of a one-year term insurance premium or cost of insurance charge that would be payable in respect of the coverage if the benefit on death were equal to the amount by which the benefit on death at the end of the first year of the coverage exceeds the fund value of the coverage, if any, at the end of the first year of the coverage. (frais d’assurance ou primes nets futurs)
    future premiums or cost of insurance charges

    future premiums or cost of insurance charges, in respect of a coverage at any time, means

    • (a) if there is a fund value of the coverage at that time, each cost of insurance charge in respect of the coverage that would be incurred at a particular time after that time determined as if the net amount at risk under the coverage after that time were equal to the amount by which the benefit on death under the coverage at that time exceeds the fund value of the coverage at that time; and

    • (b) in any other case, each premium in respect of the coverage that is fixed and determined on the date of issue of the coverage that will become payable, or each cost of insurance charge in respect of the coverage that will be incurred, as the case may be, at a particular time after that time. (frais d’assurance ou primes futurs)

    interpolation time

    interpolation time, of a coverage, means the time that is the earlier of

    • (a) the time that is eight years after the date of issue of the coverage; and

    • (b) the first time at which no premiums are payable or cost of insurance charges are incurred, as the case may be, in respect of the coverage. (moment d’interpolation)

    net premium reserve

    net premium reserve, in respect of a life insurance policy at any time, means the amount determined by the formula

    A + B + C

    where

    A
    is the total of all amounts, if any, each of which is the present value at that time of the fund value of a coverage under the policy at that time;
    B
    is the amount, if any, of the fund value benefit under the policy at that time; and
    C
    is
    • (a) in applying paragraph (1)(c) for the purposes of section 307, the total of all amounts each of which is, in respect of a coverage under the policy,

      • (i) if that time is at or after the interpolation time of the coverage, the amount determined by the formula

        D – E

        where

        D
        is the present value at that time of future benefits to be provided in respect of the coverage at that time, and
        E
        is the present value at that time of future net premiums or cost of insurance charges in respect of the coverage at that time, and
      • (ii) if that time is before the interpolation time of the coverage, the amount determined by the formula

        F/G × (H – I)

        where

        F
        is the number of years that the coverage has been in effect as of that time,
        G
        is the number of years that the coverage would have been in effect if that time were the interpolation time,
        H
        is the present value at the interpolation time of future benefits to be provided in respect of the coverage at the interpolation time and, if the coverage has a fund value at that time, determined as if the amount of the benefit on death under the coverage at the interpolation time were equal to the amount by which the benefit on death at that time exceeds the fund value of the coverage at that time, and
        I
        is the present value at the interpolation time of future net premiums or cost of insurance charges in respect of the coverage at the interpolation time and, if the coverage has a fund value at that time, determined as if the net amount at risk under the coverage after the interpolation time were equal to the amount by which the benefit on death at that time exceeds the fund value of the coverage at that time, and
    • (b) in applying paragraph (1)(c) for the purposes of subsection 211.1(3) of the Act, the total of all amounts each of which is, in respect of a coverage under the policy, the amount determined by the formula

      J – K

      where

      J
      is the present value at that time of future benefits to be provided in respect of the coverage at that time, and
      K
      is the present value at that time of future net premiums or cost of insurance charges in respect of the coverage at that time. (provision pour primes nettes)
    policy anniversary

    policy anniversary has the same meaning as in section 310. (anniversaire de la police)

  • (4) In applying paragraph (1)(c) for the purposes of section 307 in respect of a life insurance policy (other than an annuity contract) issued after 2016, the following rules apply:

    • (a) in computing present values

      • (i) an annual interest rate of 3.5% is to be used, and

      • (ii) mortality rates are to be used;

    • (b) in determining the mortality rates that apply to a life insured under a coverage under the policy,

      • (i) if a single life is insured under the coverage,

        • (A) the age that is to be used is the age of the life insured at the time at which the coverage was issued, or that which is attained on the birthday of the life insured nearest to the time at which the coverage was issued, depending on the method used by the insurer that issued the policy in determining the premium or cost of insurance rates in respect of the life insured,

        • (B) if the life insured was determined by the insurer that issued the policy to be a standard life at the time the coverage was issued, the Proposed CIA Mortality Tables, 1986–1992 included in the May 17, 1995 Canadian Institute of Actuaries Memorandum, extended to include select mortality rates from age 81 to age 90 developed using the methodology used by the Canadian Institute of Actuaries to derive select mortality rates from age 71 to age 80, applicable for an individual who has the same relevant characteristics as the life insured, are to be used, and

        • (C) if the life insured was determined by the insurer that issued the policy to be a substandard life at the time the coverage was issued, the mortality rates that apply are to be equal to, depending on the method used by the insurer for the purpose of determining the premium or cost of insurance rates in respect of the coverage,

          • (I) the lesser of one and the product of the rating attributed to the life by the insurer and the mortality rates that would be determined under clause (B) if the life were not a substandard life, or

          • (II) the mortality rates that would have been determined under clause (B) had the life insured been a standard life and the age of the life insured been the age used by the life insurer for the purpose of determining the premium or cost of insurance rates in respect of the coverage, and

      • (ii) if two or more lives are jointly insured under the coverage, the mortality rates to be used are those determined by applying the methodology used by the insurer that issued the policy to estimate the mortality rates of the lives jointly insured for the purpose of determining the premium or cost of insurance rates in respect of the coverage to the Proposed CIA Mortality Tables, 1986–1992 included in the May 17, 1995 Canadian Institute of Actuaries Memorandum, extended to include select mortality rates from age 81 to age 90 developed using the methodology used by the Canadian Institute of Actuaries to derive select mortality rates from age 71 to age 80; and

    • (c) in determining the net premium reserve in respect of the policy, the present value of future net premiums or cost of insurance charges is to be calculated as if a premium or cost of insurance charge payable or incurred on a policy anniversary were payable or incurred, as the case may be, one day after the policy anniversary.

  • (5) In applying paragraph (1)(c) for the purposes of subsection 211.1(3) of the Act in respect of a life insurance policy (other than an annuity contract)

    • (a) if the policy is issued after 2016,

      • (i) the rates of interest, mortality and lapses described in subsection 1403(1) are to be used in computing present values, determined as if

        • (A) subsections 1403(2) to (8) did not apply, and

        • (B) the reference to “premiums for the policy” in paragraph 1403(1)(e) were read as a reference to “premiums or cost of insurance charges in respect of a coverage under the policy”,

      • (ii) subparagraph (1)(c)(i) is to be read without reference to “determined without reference to surrender charges”, and

      • (iii) in determining the net premium reserve in respect of the policy, the present value of future net premiums or cost of insurance charges is to be calculated as if a premium or cost of insurance charge payable or incurred on a policy anniversary were payable or incurred, as the case may be, one day after the policy anniversary; and

    • (b) if the policy is issued before 2017 and at a particular time after 2016 life insurance — in respect of a life, or two or more lives jointly insured, and in respect of which a particular schedule of premium or cost of insurance rates applies — is added to the policy or is term insurance that is converted into permanent life insurance within the policy, then that insurance is deemed to be a separate life insurance policy issued at the particular time unless

      • (i) the insurance is part of a rider deemed by subsection 211(2) of the Act to be a separate life insurance policy issued at the particular time, or

      • (ii) in the case of insurance added to the policy,

        • (A) the insurance is medically underwritten

          • (I) to obtain a reduction in the premium or cost of insurance rates under the policy, or

          • (II) before 2017, or

        • (B) the insurance is paid for with policy dividends or is reinstated.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-425, s. 1
  • SOR/80-618, s. 3
  • SOR/84-948, s. 8
  • SOR/86-1136, s. 2
  • SOR/90-661, s. 3
  • SOR/92-681, s. 3(F)
  • SOR/94-415, s. 5
  • SOR/94-686, s. 13(F)
  • SOR/99-269, s. 4
  • SOR/2002-123, s. 1
  • 2009, c. 2, s. 99
  • 2014, c. 39, s. 86
  • 2017, c. 33, s. 93
 

Date modified: