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Canada Corporations Act, R.S.C. 1970, c. C-32 [repealed] |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 Benefit Act, S.C. 2023, c. 17 |
|
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-007, “Donation of gift certificates or gift cards” (August 15, 2011) |
|
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, 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, “Determining 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, Income Tax Folio S7-F1-C1 “Split-receipting and Deemed Fair Market Value” |
|
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-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-359R2, , “Premiums and Other Amounts With Respect to Leases” [archived] |
|
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-463R2 Archived, Paid-up Capital (September 8, 1995) |
|
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, Policy Commentary, CPC-017, “Gift of services”, (March 29, 2000) |
|
Canada Revenue Agency, Policy Statement IC89-3, “Business Equity Valuations” (August 25, 1989) |
|
Canada Revenue Agency, Tax Folios, S1-F1-C1, “Medical Expense Tax Credit” |
|
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 Revenue Agency IC82-6R13 “Clearance Certificate” |
|
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-United States-Mexico Agreement Implementation Act, S.C. 2020, c. 1 |
|
Canada-United States Tax Convention, 1984, S.C. 1984, c. 20 |
|
Canada’s Anti-spam legislation, S.C. 2010, c. 23 |
|
Canadian Aviation Regulations, SOR/96-433 |
|
Canadian Bill of Rights, S.C. 1960, c. 44 |
|
Canadian Charter of Rights and Freedoms, Part I of the Constitution Act, 1982, being Schedule B to the Canada Act 1982 (U.K.), c. 11 |
|
Canadian Energy Board Regulator Processing Plant Regulations, SOR/2003-39 |
|
Canadian Energy Regulator Act, S.C. 2019, c. 28, s. 10 |
|
Canadian Environmental Assessment Act, 2012, S.C. 2012, c. 19, s. 52 [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 Navigable Waters Act, R.S.C. 1985, c. N-22 |
|
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] |
|
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, Youth and Family Services Act, 2017, S.O. 2017, c. 14, Sch. 1 |
|
Child and Family Services Act, S.M. 1985-86, c. 8 |
|
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, C.Q.L.R. c. C.C.Q.-199 |
|
Civil Forfeiture Act, R.S.B.C. 2024, c. 1 |
|
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 Resolution Tribunal Act, S.B.C. 2012, c. 25 |
|
Civil Resolution Tribunal Rules |
|
Class Proceedings Act, 1992, S.O. 1992, c. 6 |
|
Class Proceedings Act, R.S.B.C. 1996, c. 50 |
|
Climate Change Accountability Act, S.B.C. 2007, c. 42 |
|
Coal Act, S.B.C. 2004, c. 15 |
|
Coal Act Regulation, B.C. Reg. 251/2004 |
|
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 Liens Act, S.B.C. 2022, c. 9 |
|
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. 1979, c. 59 |
|
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 [retitled; see Sale of Goods on Condition], S.B.C. 1961, c. 9 [repealed] |
|
Condominium Act, 1998, S.O. 1998, c. 19 |
|
Condominium Act, R.S.B.C. 1979, c. 61 [repealed] |
|
Condominium Act, R.S.B.C. 1996, c. 64 [repealed] |
|
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 |
|
Consent for Use of Human Reproductive Material and In Vitro Embryos Regulations, SOR/2007-137 |
|
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] |
|
Constitution Act, 1982, Schedule B, Canadian Charter of Rights and Freedoms |
|
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 |
|
Controlled Alien Species Regulation, B.C. Reg. 94/2009 |
|
Controlled Drugs and Substances Act, S.C. 1996, c. 19 |
|
Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital |
|
Convention on International Civil Aviation, 7 December 1944, Doc 7300/9 (entered into force 4 April 1947) |
|
Convention on the Protection of Children and Co-operation in Respect of Intercountry Adoption, 1993 (Hague Convention) |
|
Convention on the Rights of the Child, Can. T.S. 1992, No. 3 |
|
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 |
|
Corporations Act, The, C.C.S.M., c. C225 |
|
Corrections and Conditional Release Act, S.C. 1992, c. 20 |
|
Corruption of Foreign Public Officials Act, S.C. 1998, c. 34 |
|
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 [repealed] |
|
Court of Appeal Act, S.B.C. 1982, c. 7 |
|
Court of Appeal Act, S.B.C. 2021, c. 6 |
|
Court of Appeal Rules, B.C. Reg. 120/2022 |
|
Court of Appeal Rules, B.C. Reg. 297/2001 [repealed] |
|
Court of King'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 Related Measures Act, S.B.C. 2020, c. 8 [repealed] |
|
CRA Policy CSP-C02, “Charitable remainder trust”, dated October 25, 2002 |
|
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 |
|
Hague Convention on the Civil Aspects of International Child Abduction, 1980 (Hague Convention), [1983] C.T.S. 35, 19 I.L.M. 1501 |
|
Hague Convention on the International Recovery of Child Support and Other Forms of Family Maintenance |
|