Online Practice Manuals

Legislation Cited - Beginning with C

Use these listings to learn more about individual legislations in our online practice manuals.

Name Citation
Canada Business Corporations Act, R.S.C. 1985, c. C-44
Canada Business Corporations Regulations, 2001, SOR/2001-512
Canada Consumer Product Safety Act, S.C. 2010, c. 21
Canada Cooperatives Act, S.C. 1998, c. 1
Canada Corporations Act, R.S.C. 1970, c. C-32 [repealed]
Canada Deposit Insurance Corporation Act, R.S.C. 1985, c. C-3
Canada Disability Savings Act, S.C. 2007, c. 35, s. 136
Canada Disability Savings Regulations, SOR/2008-186
Canada Elections Act, S.C. 2000, c. 9
Canada Evidence Act, R.S.C. 1985, c. C-5
Canada Grain Act, R.S.C. 1985, c. G-10
Canada Labour Code, R.S.C. 1985, c. L-2
Canada Lands Surveys Act, R.S.C. 1985, c. L-6
Canada Marine Act, S.C. 1998, c. 10
Canada National Marine Conservation Areas Act, S.C. 2002, c. 18
Canada Not-for-profit Corporations Act, S.C. 2009, c. 23
Canada Not-for-profit Corporations Regulations, SOR/2011-223
Canada Oil and Gas Operations Act, R.S.C. 1985, c. O-7
Canada Pension Plan, R.S.C. 1985, c. C-8
Canada Pension Plan Regulations, C.R.C., c. 385
Canada Petroleum Resources Act, R.S.C. 1985, c. 36 (2nd Supp.)
Canada Post Corporation Act, R.S.C. 1985, c. C-10
Canada Revenue Agency, Excise, GST/HST Memoranda 2.7 Cancellation of Registration, (May 1999)
Canada Revenue Agency, GST/HST Policy Statement, P-015 Treatment of Bare Trusts Under the Excise Tax Act
Canada Revenue Agency, GST/HST Technical Information Bulletins, B-068 Bare Trusts [archived]
Canada Revenue Agency, Guidance CG-001, “Upholding Human Rights and Charitable Registration”, (May 15, 2010)
Canada Revenue Agency, Guidance RC4092, “Registered Education Savings Plans (RESPs)”, (November 12, 2019)
Canada Revenue Agency, Guides, T4011, Preparing Returns for Deceased Persons
Canada Revenue Agency, IC76-19R3, Transfer of Property to a Corporation Under Section 85 (June 1996)
Canada Revenue Agency, IC82-6R12, Clearance Certificate
Canada Revenue Agency, IC89-3, Policy Statement on Business Equity Valuations
Canada Revenue Agency, Income Tax Folio, S1-F1-C2, Disability Tax Credit
Canada Revenue Agency, Income Tax Folio, S1-F3-C2, Principal Residence
Canada Revenue Agency, Income Tax Folio, S1-F3-C3, “Support Payments”
Canada Revenue Agency, Income Tax Folio, S2-F1-C2, Retiring Allowances
Canada Revenue Agency, Income Tax Folio, S3-F10-C1, Qualified Investments
Canada Revenue Agency, Income Tax Folio, S3-F2-C1, Capital Dividends
Canada Revenue Agency, Income Tax Folio, S3-F3-C1, Replacement Property
Canada Revenue Agency, Income Tax Folio, S3-F4-C1, General Discussion of Capital Cost Allowance
Canada Revenue Agency, Income Tax Folio, S3-F6-C1, Interest Deductibility
Canada Revenue Agency, Income Tax Folio, S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime
Canada Revenue Agency, Income Tax Folio, S4-F3-C1, Price Adjustment Clauses
Canada Revenue Agency, Income Tax Folio, S5-F1-C1, Determination of an Individual’s Residence Status
Canada Revenue Agency, Income Tax Folio, S6-F1-C1, Residence of a Trust or Estate
Canada Revenue Agency, Income Tax Folio, S6-F2-C1, Disposition of an Income Interest in a Trust
Canada Revenue Agency, Income Tax Folio, S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts
Canada Revenue Agency, Information Circulars, IC07-1R1, Taxpayer Relief Provisions
Canada Revenue Agency, Information Circulars, IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada—Section 116
Canada Revenue Agency, Information Circulars, IC88-2, General Anti-Avoidance Rule—Section 245 of the Income Tax Act
Canada Revenue Agency, Interpretation Bulletin IT-110R3 Archived, Gifts and Official Donation Receipts
Canada Revenue Agency, Interpretation Bulletin IT-111R2 Archived, Annuities Purchased from Charitable Organizations
Canada Revenue Agency, Interpretation Bulletin IT-119R4, Debts of Shareholders and Certain Persons Connected with Shareholders (September 2004)
Canada Revenue Agency, Interpretation Bulletin IT-152R3, Special Reserves - Sale of Land [archived]
Canada Revenue Agency, Interpretation Bulletin IT-153R3, Land Developers - Subdivision and Development Costs and Carrying Charges on Land [archived]
Canada Revenue Agency, Interpretation Bulletin IT-170R, Sale of Property - When Included in Income Computation [archived]
Canada Revenue Agency, Interpretation Bulletin IT-176R2, Taxable Canadian Property - Interests in and Options on Real Property and Shares [archived]
Canada Revenue Agency, Interpretation Bulletin IT-188R, Sale of Accounts Receivable [archived]
Canada Revenue Agency, Interpretation Bulletin IT-195R4, Rental Property - Capital Cost Allowance Restrictions [archived]
Canada Revenue Agency, Interpretation Bulletin IT-210R2, Income of Deceased Persons—Periodic Payments and Investment Tax Credit (November 22, 1996)
Canada Revenue Agency, Interpretation Bulletin IT-212R3, Income of Deceased Persons—Rights or Things (March 21, 1990)
Canada Revenue Agency, Interpretation Bulletin IT-226R, Gift to a Charity of a Residual Interest in Real Property or an Equitable Interest in a Trust (November 29, 1991)
Canada Revenue Agency, Interpretation Bulletin IT-232R3 Archived, Losses—Their Deductibility in the Loss Year or in Other Years
Canada Revenue Agency, Interpretation Bulletin IT-244R3 Archived, Gifts by Individuals of Life Insurance Policies as Charitable Donations
Canada Revenue Agency, Interpretation Bulletin IT-268R4, Inter Vivos Transfer of Farm Property to Child
Canada Revenue Agency, Interpretation Bulletin IT-286R2 Archived, Trusts—Amount Payable (April 8, 1988)
Canada Revenue Agency, Interpretation Bulletin IT-293R, Debtor's Gain on Settlement of Debt [archived]
Canada Revenue Agency, Interpretation Bulletin IT-305R4 Archived, Testamentary Spouse Trusts (October 30, 1996)
Canada Revenue Agency, Interpretation Bulletin IT-307R4 Archived, Spousal or Common-Law Partner Registered Retirement Savings Plans
Canada Revenue Agency, Interpretation Bulletin IT-326R3, Returns of Deceased Persons as “Another Person” (November 13, 1996)
Canada Revenue Agency, Interpretation Bulletin IT-341R4, Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money [archived]
Canada Revenue Agency, Interpretation Bulletin IT-342R, Trusts—Income Payable to Beneficiaries (March 21, 1990)
Canada Revenue Agency, Interpretation Bulletin IT-349R3, Intergenerational Transfers of Farm Property on Death (November 7, 1996)
Canada Revenue Agency, Interpretation Bulletin IT-364, Commencement of Business Operations (January 1995)
Canada Revenue Agency, Interpretation Bulletin IT-365R2, Damages, Settlements, and Similar Receipts
Canada Revenue Agency, Interpretation Bulletin IT-381R3, Trusts—Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries (February 14, 1997)
Canada Revenue Agency, Interpretation Bulletin IT-394R2, Preferred Beneficiary Election (June 21, 1999)
Canada Revenue Agency, Interpretation Bulletin IT-413R, Election by Members of a Partnership Under Subsection 97(2) [archived]
Canada Revenue Agency, Interpretation Bulletin IT-432R2, Benefits Conferred on Shareholders
Canada Revenue Agency, Interpretation Bulletin IT-456R, Capital Property - Some Adjustments to Cost Base [archived]
Canada Revenue Agency, Interpretation Bulletin IT-463R2 Archived, Paid-up Capital (September 8, 1995)
Canada Revenue Agency, Interpretation Bulletin IT-464R, Capital Cost Allowance - Leasehold Interests [archived]
Canada Revenue Agency, Interpretation Bulletin IT-471R, Merger of Partnerships (May 1991)
Canada Revenue Agency, Interpretation Bulletin IT-499R Archived, Superannuation or Pension Benefits
Canada Revenue Agency, Interpretation Bulletin IT-500R Archived, Registered Retirement Savings Plans—Death of an Annuitant (December 18, 1996)
Canada Revenue Agency, Interpretation Bulletin IT-508R, Death Benefits (February 12, 1996)
Canada Revenue Agency, Interpretation Bulletin IT-511R, Interspousal and Certain Other Transfers and Loans of Property [archived]
Canada Revenue Agency, Interpretation Bulletin IT-64R4, Corporations: Association and Control (November 2004)
Canada Revenue Agency, Interpretation Bulletin IT-88R2 Archived, Stock Dividends (May 31, 1991)
Canada Revenue Agency, Interpretation Bulletin IT-99R5 Archived, Legal and Accounting Fees
Canada Revenue Agency, Interpretation Bulletin IT-S1-F3-C3, Support Payments
Canada Revenue Agency, Policy Commentary, CPC-017, (March 29, 2000)
Canada Revenue Agency, Tax Folios, S1-F1-C1, “Medical Expense Tax Credit”
Canada Revenue Agency, Tax Folios, S1-F3-C2, “Principal Residence”
Canada Revenue Agency, Tax Interpretation 2012-0458231E5E “Refund of Premiums”, (April 18, 2013)
Canada Revenue Agency, Tax Rulings, CRA Doc. 2003-0039873
Canada Revenue Agency, “Non-Profit Organizations”, Interpretation Bulletin IT-496R (2 August 2001)
Canada Revenue Agency, “Rollover to a Registered Disability Savings Plan” RC4625 E, (December 17, 2015)
Canada Revenue Agency, “Tax-Free Savings Account (TFSA) Guide for Individuals” RC4466 (E), Rev. 2015
Canada Revenue Agency Forms
Canada Shipping Act, 2001, S.C. 2001, c. 26
Canada Shipping Act, R.S.C. 1985, c. S-9 [repealed]
Canada Student Loans Act, R.S.C. 1985, c. S-23
Canada Transportation Act, S.C. 1996, c. 10
Canada-U.S. Income Tax Convention (1980)
Canada-United States Tax Convention, 1984, S.C. 1984, c. 20
Canadian Aviation Regulations, SOR/96-433
Canadian Bill of Rights, S.C. 1960, c. 44
Canadian Charter of Rights and Freedoms, Part 1 of the Constitution Act, 1982, being Schedule B to the Canada Act 1982 (U.K.), c. 11
Canadian Energy Regulator Act, S.C. 2019, c. 28, s. 10
Canadian Environmental Assessment Act, S.C. 1992, c. 37 [repealed]
Canadian Environmental Protection Act, 1999, S.C. 1999, c. 33
Canadian Environmental Protection Act, R.S.C. 1985, c. 16 (4th Supp.) [repealed]
Canadian Forces Superannuation Act, R.S.C. 1985, c. C-17
Canadian Human Rights Act, R.S.C. 1985, c. H-6
Canadian Passport Order, SI-81-86
Canadian Radio-television and Telecommunications Commission Rules of Practice and Procedure, SOR/2010-277
Canadian Transportation Accident Investigation and Safety Board Act, S.C. 1989, c. 3
Cannabis Act, S.C. 2018, c. 16
Cannabis Control and Licensing Act, S.B.C. 2018, c. 29
Cannabis Licensing Regulation, B.C. Reg. 202/2018
Carbon Tax Act, S.B.C. 2008, c. 40
Cargo, Fumigation and Tackle Regulations, SOR/2007-128
Cemeteries Act, R.S.B.C. 1948, c. 41 [repealed]
Cemetery and Funeral Services Act, R.S.B.C. 1996, c. 45 [repealed]
Central Registry of Divorce Proceedings Regulations, SOR/86-600
Certificate Regulation, B.C. Reg. 432/81
Charitable Purposes Preservation Act, S.B.C. 2004, c. 59
Chartered Professional Accountants Act, S.B.C. 2015, c. 1
Charter of Human Rights and Freedoms, C.Q.L.R., c. C-12
Chattel Mortgage Act, R.S.B.C. 1979, c. 48 [repealed]
Child, Family and Community Service Act, R.S.B.C. 1996, c. 46
Child, Family and Community Service Regulation, B.C. Reg. 527/95
Child Care Subsidy Act, R.S.B.C. 1996, c. 26
Child Paternity and Support Act, R.S.B.C. 1979, c. 49 [repealed]
Citizenship Act, R.S.C. 1985, c. C-29
Citizenship Regulations, SOR/93-246
Citizen’s Arrest and Self-defence Act, S.C. 2012, c. 9
City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A
Civil Code of Quebec, L.R.Q., c. C-1991
Civil Forfeiture Act, S.B.C. 2005, c. 29
Civil Forfeiture Regulation, B.C. Reg. 164/2006
Civil Marriage Act, S.C. 2005, c. 33
Civil Procedure Rules 1998, U.K. S.I. 1998/3132
Civil Resolution Tribunal Act, S.B.C. 2012, c. 25
Civil Resolution Tribunal Rules
Class Proceedings Act, R.S.B.C. 1996, c. 50
Coal Act, S.B.C. 2004, c. 15
Coastal Ferry Act, S.B.C. 2003, c. 14
Code of Civil Procedure, CQLR, c. C-25
Code of Professional Conduct for British Columbia
College and Institute Act, R.S.B.C. 1996, c. 52
Commercial Arbitration Act, S.B.C. 1986, c. 3 [repealed]
Commercial Tenancy Act, R.S.B.C. 1996, c. 57
Commercial Transport Act, R.S.B.C. 1996, c. 58
Commissioners for Taking Affidavits for British Columbia Regulation, B.C. Reg. 142/2015
Community Airport Exemption Regulation, B.C. Reg. 369/2003
Community Care and Assisted Living Act, S.B.C. 2002, c. 75
Community Charter, Bill M 222—1995
Community Charter, S.B.C. 2003, c. 26
Community Charter Bylaw Enforcement Ticket Regulation, B.C. Reg. 425/2003
Community Charter Council Act, S.B.C. 2001, c. 35 [repealed]
Community Charter Transitional Provisions, Consequential Amendments and Other Amendments Act, 2003, S.B.C. 2003, c. 52 (Bill 76)
Community Contribution Company Regulation, B.C. Reg. 63/2013
Community Living Authority Act, S.B.C. 2004, c. 60
Companies Act, C.Q.L.R., c. C-38
Companies Act, R.S.N.S. 1989, c. 81
Companies Act, R.S.P.E.I. 1988, c. C-14
Companies Act, S.B.C. 1973, c. 18 [repealed]
Companies’ Creditors Arrangement Act, R.S.C. 1985, c. C-36
Companion Policy 31-103CP, Registration Requirements and Exemptions
Companion Policy 45-106 CP, Prospectus and Registration Exemptions
Companion Policy 55-102CP,
Company Act, R.S.B.C. 1996, c. 62 [repealed]
Company Act Regulation, B.C. Reg. 402/81 [repealed]
Company Clauses Act, R.S.B.C. 1996, c. 63 [repealed]
Compensation and Disaster Financial Assistance Regulation, B.C. Reg. 124/95
Competition Act, R.S.C. 1985, c. C-34
Conditional Sales Act, S.B.C. 1961, c. 9 [repealed]
Condominium Act, R.S.B.C. 1979, c. 61 [repealed]
Condominium Act, R.S.B.C. 1996, c. 64 [repealed]
Condominium Act, S.O. 1998, c. 19
Condominium Property Act, R.S.A. 2000, c. C-22
Conflict of Interest Act, S.C. 2006, c. 9, s. 2
Conflict of Interest Exceptions Regulation, B.C. Reg. 91/2016
Conflict of Laws Rules for Trusts Act, R.S.B.C. 1996, c. 65
Conservation Authorities Act, R.S.O. 1990, c. C.27
Constitution Act, 1867, 30 & 31 Vict., c. 3
Constitution Act, 1982, [en. by the Canada Act, 1982 (U.K.), c. 11, Sched. B]
Constitutional Question Act, R.S.B.C. 1996, c. 68
Construction Act, R.S.O. 1990, c. C.30
Construction Lien Act, R.S.O. 1990, c. C.30
Consumer Protection Act, R.S.B.C. 1996, c. 69 [repealed]
Consumption Tax Rebate and Transition Act, S.B.C. 2010, c. 5 [repealed]
Contaminated Sites Regulation, B.C. Reg. 375/96
Continuing Care Act, R.S.B.C. 1996, c. 70
Contributory Negligence Act, R.S.A. 2000, c. C-27
Contributory Negligence Act, S.B.C. 1925, c. 8 [retitled]
Controlled Alien Species Regulation, B.C. Reg. 94/2009
Controlled Drugs and Substances Act, S.C. 1996, c. 19
Convention on the Civil Aspects of International Child Abduction, 1980 (Hague Convention), [1983] C.T.S. 35, 19 I.L.M. 1501
Convention on the International Recovery of Child Support and Other Forms of Family Maintenance
Conveyancing and Law of Property Act, S.B.C. 1978, c. 16
Cooperative Association Act, S.B.C. 1999, c. 28
Cooperative Credit Associations Act, S.C. 1991, c. 48
Copyright Act, R.S.C. 1985, c. C-42
Coroners Act, S.B.C. 2007, c. 15
Corporation Capital Tax Act, R.S.B.C. 1996, c. 73 [repealed]
Corporations Act, R.S.N.L. 1990, c. C-36
Corrections and Conditional Release Act, S.C. 1992, c. 20
Corrections and Conditional Release Regulations, SOR/92-620
Cost of Borrowing (Banks) Regulations, SOR/2001-101
County Boundary Act, R.S.B.C. 1996, c. 75
Court Jurisdiction and Proceedings Transfer Act, S.B.C. 2003, c. 28
Court of Appeal Act, R.S.B.C. 1996, c. 77
Court of Appeal Rules, B.C. Reg. 297/2001
Court of Queen’s Bench Act, C.C.S.M. c. C280
Court Order Enforcement Act, R.S.B.C. 1996, c. 78
Court Order Enforcement Exemption Regulation, B.C. Reg. 28/98
Court Order Interest Act, R.S.B.C. 1996, c. 79
Court Rules Act, R.S.B.C. 1996, c. 80
Courts of Justice Act, R.S.O. 1990, c. C.43
COVID-19 (Limits on Actions and Proceedings) Regulation, B.C. Reg. 204/2020
COVID-19 Emergency Response Act, S.C. 2020, c. 5
COVID-19 Related Measures Act, S.B.C. 2020, c. 8
Creditor Assistance Act, R.S.B.C. 1996, c. 83
Creditors’ Relief Act, 2010, S.O. 2010, c. 16, Sch. 4
Creditors’ Relief Act, R.S.B.C. 1960, c. 85
Credit Reporting Act, R.S.B.C. 1996, c. 81 [repealed]
Credit Union Incorporation Act, R.S.B.C. 1996, c. 82
Cremation, Interment and Funeral Services Act, S.B.C. 2004, c. 35
Crime Victim Assistance Act, S.B.C. 2001, c. 38
Criminal Code, R.S.C. 1985, c. C-46
Criminal Injury Compensation Act, R.S.B.C. 1996, c. 85
Criminal Rules of the Supreme Court of British Columbia, SI/97-140
Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96 [repealed]
Cross-border Movement of Hazardous Waste and Hazardous Recyclable Materials Regulations, SOR/2021-25
Crown Liability and Proceedings (Provincial Court) Regulations, SOR/91-604
Crown Liability and Proceedings Act, 2019, S.O. 2019, c. 7, Sched. 17
Crown Liability and Proceedings Act, R.S.C. 1985, c. C-50
Crown Proceeding Act, R.S.B.C. 1979, c. 86 [repealed]
Crown Proceeding Act, R.S.B.C. 1996, c. 89
Crown Timber Act, R.S.O. 1897, c. 32
Cultural Property Export and Import Act, R.S.C. 1985, c. C-51
Cultus Lake Park Act, The, S.B.C. 1932, c. 63
Currency Act, R.S.C. 1985, c. C-52
Customs Act, R.S.C. 1985, c. 1 (2nd Supp.)
Customs Tariff, S.C. 1997, c. 36