Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
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Act current to 2024-11-11 and last amended on 2024-07-01. Previous Versions
PART IIncome Tax (continued)
DIVISION EComputation of Tax
SUBDIVISION ARules Applicable to Individuals
Marginal note:Tax payable under this Part
117 (1) For the purposes of this Division, except section 120 (other than subparagraph (a)(ii) of the definition tax otherwise payable under this Part in subsection 120(4)), tax payable under this Part, tax otherwise payable under this Part and tax under this Part shall be computed as if this Part were read without reference to Division E.1.
Marginal note:Rates for taxation years after 2015
(2) The tax payable under this Part by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be (in this Subdivision referred to as the “amount taxable”) for a taxation year is
(a) 15% of the amount taxable, if the amount taxable is equal to or less than the amount determined for the taxation year in respect of $45,282;
(b) if the amount taxable is greater than $45,282, but is equal to or less than $90,563, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 20.5% of the amount by which the amount taxable exceeds $45,282 for the year;
(c) if the amount taxable is greater than $90,563, but is equal to or less than $140,388, the maximum amount determinable in respect of the taxation year under paragraph (b), plus 26% of the amount by which the amount taxable exceeds $90,563 for the year;
(d) if the amount taxable is greater than $140,388, but is equal to or less than $200,000, the maximum amount determinable in respect of the taxation year under paragraph (c), plus 29% of the amount by which the amount taxable exceeds $140,388 for the year; and
(e) if the amount taxable is greater than $200,000, the maximum amount determinable in respect of the taxation year under paragraph (d), plus 33% of the amount by which the amount taxable exceeds $200,000 for the year.
Marginal note:Adjustment to tax payable – advance payment
(2.1) The tax payable under this Part on the individual’s taxable income for a taxation year, as computed under subsection (2), is deemed to be the total of the amount otherwise computed under that subsection and, except for the purposes of sections 118 to 118.9, 120.2, 121 and Subdivision C, the lesser of
(a) the total of all amounts deemed to have been paid on account of the individual’s tax payable under this Part for the taxation year under subsections 122.7(2) and (3), and
(b) the amount that
(i) if the individual is an eligible individual for the purposes of subsection 122.7(2), is the total of all amounts deemed to have been paid
(A) on account of the individual’s tax payable under this Part for the taxation year under subsection 122.72(1) or (3), and
(B) on account of tax payable under this Part for the taxation year under subsection 122.72(1) or (3), if subsection 122.72(1) were read without reference to subsection 122.7(3), of a person who is the individual’s cohabiting spouse or common-law partner (as defined in subsection 122.7(1)) at the end of the taxation year, and
(ii) in any other case, is the total of all amounts deemed to have been paid on account of the individual’s tax payable under this Part for the taxation year under subsection 122.72(1) or (3), if subsection 122.72(1) were read without reference to subsection 122.7(2).
Marginal note:Minimum thresholds for 2004
(3) Each of the amounts of $30,754, $61,509 and $100,000 referred to in subsection (2) is deemed, for the purposes of applying subsection (2) to the 2004 taxation year, to be the greater of
(a) the amount that would be used for the 2004 taxation year if this section were read without reference to this subsection, and
(b) in the case of
(i) the amount of $30,754, $35,000,
(ii) the amount of $61,509, $70,000, and
(iii) the amount of $100,000, $113,804.
(6) [Repealed, 2000, c. 19, s. 22]
(7) [Repealed, 1994, c. 7, Sch. VII, s. 6]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 117
- 1994, c.7, Sch. VII, s. 6
- 2000, c. 19, s. 22
- 2001, c. 17, s. 92
- 2006, c. 4, s. 58
- 2007, c. 2, s. 18, c. 35, ss. 34, 179
- 2009, c. 2, s. 33
- 2016, c. 11, s. 1
- 2023, c. 26, s. 26
Annual Adjustment of Deductions and Other Amounts
Marginal note:Annual adjustment
117.1 (1) Each specified amount in relation to tax payable under this Part or Part I.2 for a taxation year shall be adjusted so that the amount to be used for the year under the provision for which the amount is relevant is the total of
(a) the amount that would, but for subsection (3), be the amount to be used under the relevant provision for the preceding taxation year, and
(b) the product obtained by multiplying
(i) the amount referred to in paragraph (a)
by
(ii) the amount, adjusted in such manner as may be prescribed and rounded to the nearest one-thousandth, or, where the result obtained is equidistant from two consecutive one-thousandths, to the higher thereof, that is determined by the formula
(A/B) - 1
where
- A
- is the Consumer Price Index for the 12 month period that ended on September 30 next before that year, and
- B
- is the Consumer Price Index for the 12 month period immediately preceding the period mentioned in the description of A.
(1.1) [Repealed, 2017, c. 20, s. 11]
Marginal note:Annual adjustment — amounts
(2) For the purposes of subsection (1), each of the following amounts is a specified amount in relation to tax payable under this Part or Part I.2 for a taxation year:
(a) the amount of $300 referred to in subparagraph 6(1)(b)(v.1);
(b) the amount of $1,000 referred to in the formula in paragraph 8(1)(s);
(c) the amount of $400,000 referred to in the formula in paragraph 110.6(2)(a);
(d) each of the amounts expressed in dollars in subsection 117(2);
(e) each of the amounts expressed in dollars in the description of B in subsection 118(1);
(f) the amount of $12,298 in the description of A in subsection 118(1.1);
(g) the amount of $15,000 in paragraph (d) of the description of F in subsection 118(1.1);
(h) each of the amounts expressed in dollars in subsection 118(2);
(i) the amount of $1,000 referred to in subsection 118(10);
(j) the amount of $15,000 referred to in subsection 118.01(2);
(k) each of the amounts expressed in dollars in subsection 118.2(1);
(l) each of the amounts expressed in dollars in subsection 118.3(1);
(m) each of the amounts expressed in dollars in subsection 122.5(3);
(n) the amount of $2,500 referred to in subsection 122.51(1);
(o) each of the amounts expressed in dollars in subsection 122.51(2);
(p) the amount of $14,000 referred to in subsection 122.7(1.3);
(q) the amounts of $1,395 and $2,403 in the description of A, and each of the amounts expressed in dollars in the description of B, in subsection 122.7(2);
(r) the amount of $720 in the description of C, and each of the amounts expressed in dollars in the description of D, in subsection 122.7(3);
(s) the amount of $10,000 in the description of B in subsection 122.91(2); and
(t) each of the amounts expressed in dollars in Part I.2.
Marginal note:Rounding
(3) Where an amount referred to in this section, when adjusted as provided in this section, is not a multiple of one dollar, it shall be rounded to the nearest multiple of one dollar or, where it is equidistant from two such consecutive multiples, to the higher thereof.
Marginal note:Consumer Price Index
(4) In this section, the Consumer Price Index for any 12 month period is the result arrived at by
(a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, adjusted in such manner as is prescribed, for each month in that period;
(b) dividing the aggregate obtained under paragraph 117.1(4)(a) by twelve; and
(c) rounding the result obtained under paragraph 117.1(4)(b) to the nearest one-thousandth or, where the result obtained is equidistant from two consecutive one-thousandths, to the higher thereof.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 117.1
- 1994, c. 7, Sch. VII, s. 7
- 1996, c. 21, s. 22
- 1997, c. 25, s. 24
- 1998, c. 19, s. 21
- 1999, c. 22, s. 30
- 2000, c. 14, s. 37, c. 19, s. 23
- 2005, c. 19, s. 22
- 2006, c. 4, s. 59
- 2007, c. 2, s. 19, c. 16, ss. 2, 4, c. 35, s. 35
- 2010, c. 25, s. 22
- 2013, c. 40, s. 49
- 2017, c. 20, s. 11
- 2018, c. 12, s. 10
- 2019, c. 29, s. 14
- 2021, c. 23, s. 18
Marginal note:Personal credits
118 (1) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula
A × B
where
- A
- is the appropriate percentage for the year, and
- B
- is the total of,
Marginal note:Married or common-law partnership status
(a) in the case of an individual who at any time in the year is a married person or a person who is in a common-law partnership who supports the individual’s spouse or common-law partner and is not living separate and apart from the spouse or common-law partner by reason of a breakdown of their marriage or common-law partnership, an amount equal to the total of
(i) the basic personal amount of the individual for the year, and
(ii) the amount determined by the formula
C + C.01 − C.1
where
- C
- is
(A) $2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and
(B) in any other case, nil,
- C.01
- is the basic personal amount of the individual for the year, and
- C.1
- is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
Marginal note:Wholly dependent person
(b) in the case of an individual who does not claim a deduction for the year because of paragraph 118(1)(a) and who, at any time in the year,
(i) is
(A) a person who is unmarried and who does not live in a common-law partnership, or
(B) a person who is married or in a common-law partnership, who neither supported nor lived with their spouse or common-law partner and who is not supported by that spouse or common-law partner, and
(ii) whether alone or jointly with one or more other persons, maintains a self-contained domestic establishment (in which the individual lives) and actually supports in that establishment a person who, at that time, is
(A) except in the case of a child of the individual, resident in Canada,
(B) wholly dependent for support on the individual, or the individual and the other person or persons, as the case may be,
(C) related to the individual, and
(D) except in the case of a parent or grandparent of the individual, either under 18 years of age or so dependent by reason of mental or physical infirmity,
an amount equal to the total of
(iii) the basic personal amount of the individual for the year, and
(iv) the amount determined by the formula
D + D.01 − D.1
where
- D
- is
(A) $2,150 if
(I) the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or
(II) the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and
(B) in any other case, nil,
- D.01
- is the basic personal amount of the individual for the year, and
- D.1
- is the dependent person’s income for the year,
Marginal note:Caregiver amount for infirm child
(b.1) $2,150 for each child, who is under the age of 18 years at the end of the taxation year, of the individual and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child’s personal needs and care, when compared to children of the same age if
(i) the child ordinarily resides throughout the taxation year with the individual together with another parent of the child, or
(ii) except if subparagraph (i) applies, the individual
(A) may deduct an amount under paragraph (b) in respect of the child, or
(B) could deduct an amount under paragraph (b) in respect of the child if
(I) paragraph (4)(a) and the reference in paragraph (4)(b) to “or the same domestic establishment” did not apply to the individual for the taxation year, and
(II) the child had no income for the year,
Marginal note:Single status
(c) except in the case of an individual entitled to a deduction because of paragraph (a) or (b), the basic personal amount of the individual for the year,
(c.1) [Repealed, 2017, c. 20, s. 12]
Marginal note:Canada caregiver credit
(d) for each person who, at any time in the year,
(i) is dependent on the individual because of mental or physical infirmity, and
(ii) either
(A) is a spouse or common-law partner of the individual, or
(B) has attained the age of 18 years and is a dependant of the individual,
the amount determined by the formula
$6,883 − E
where
- E
- is the amount, if any, by which the dependant’s income for the year exceeds $16,163, and
Marginal note:Additional amount
(e) in the case of an individual entitled to a deduction in respect of a person because of paragraph (a) or (b) and who would also be entitled, but for paragraph (4)(c), to a deduction because of paragraph (d) in respect of the person, the amount by which the amount that would be determined under paragraph (d) exceeds the amount determined under paragraph (a) or (b), as the case may be, in respect of the person.
Marginal note:Definition of basic personal amount
(1.1) For the purposes of subsection (1), basic personal amount, of an individual for a taxation year, means the amount determined by the formula
A + B
where
- A
- is $12,298; and
- B
- is the amount determined by the formula
C − D × E
where
- C
- is the amount determined by the formula
F − G
where
- F
- is
(a) for the 2020 taxation year, $13,229,
(b) for the 2021 taxation year, $13,808,
(c) for the 2022 taxation year, $14,398, and
(d) for the 2023 and subsequent taxation years, $15,000, and
- G
- is the amount determined for A,
- D
- is the amount determined for C, and
- E
- is
(a) if the individual’s income for the year is less than or equal to the first dollar amount for the year referred to in paragraph 117(2)(d), nil, and
(b) in any other case, the lesser of 1 and the amount determined by the formula
(H − I)/J
where
- H
- is the individual’s income for the year,
- I
- is the first dollar amount for the year referred to in paragraph 117(2)(d), and
- J
- is the amount determined by the formula
K − L
where
- K
- is the first dollar amount for the year referred to in paragraph 117(2)(e), and
- L
- is the amount determined for I.
Marginal note:Age credit
(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who, before the end of the year, has attained the age of 65 years, there may be deducted the amount determined by the formula
A × ($6,408 – B)
where
- A
- is the appropriate percentage for the year; and
- B
- is 15% of the amount, if any, by which the individual’s income for the year would exceed $25,921 if, in computing that income, no amount were included in respect of a gain from a disposition of property to which section 79 applies and no amount were deductible under paragraph 20(1)(ww).
Marginal note:Pension credit
(3) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula
A × B
where
- A
- is the appropriate percentage for the year; and
- B
- is the lesser of
(a) $2,000, and
(b) the total of
(i) the eligible pension income of the individual for the taxation year,
(ii) the total of all amounts received by the individual in the year on account of a retirement income security benefit under Part 2 of the Veterans Well-being Act, and
(iii) the total of all amounts received by the individual in the year on account of an income replacement benefit payable to the individual under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 19.1(1), paragraph 23(1)(b) or subsection 26.1(1) of that Act (as modified, where applicable, under Part 5 of that Act).
(3.1) and (3.2) [Repealed, 2009, c. 2, s. 34]
(3.3) [Repealed, 2007, c. 29, s. 9]
Marginal note:Limitations re s. (1)
(4) For the purposes of subsection 118(1), the following rules apply:
(a) no amount may be deducted under subsection 118(1) because of paragraphs (a) and (b) of the description of B in subsection 118(1) by an individual in a taxation year for more than one other person;
(a.1) no amount may be deducted under subsection (1) because of paragraph (b) of the description of B in subsection (1) by an individual for a taxation year for a person in respect of whom an amount is deducted because of paragraph (a) of that description by another individual for the year if, throughout the year, the person and that other individual are married to each other or in a common-law partnership with each other and are not living separate and apart because of a breakdown of their marriage or the common-law partnership, as the case may be;
(a.2) a reference to income for a year is to be read as a reference to that income determined as if, in computing that income, no amount were deductible under paragraph 20(1)(ww);
(b) not more than one individual is entitled to a deduction under subsection (1) because of paragraph (b) of the description of B in that subsection for a taxation year in respect of the same person or the same domestic establishment and where two or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be made, no such deduction for the year shall be allowed to either or any of them;
(b.1) not more than one individual is entitled to a deduction under subsection (1) because of paragraph (b.1) of the description of B in that subsection for a taxation year in respect of the same child and where two or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be made, no such deduction for the year shall be allowed to either or any of them;
(c) if an individual is entitled to a deduction under subsection (1) because of paragraph (a) or (b) of the description of B in subsection (1) for a taxation year in respect of any person, no amount may be deducted because of paragraph (d) of that description by any individual for the year in respect of the person; and
(d) if more than one individual is entitled to a deduction under subsection (1) because of paragraph (d) of the description of B in subsection (1) for a taxation year in respect of the same person,
(i) the total of all amounts so deductible for the year shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals for that person if that individual were the only individual entitled to deduct an amount for the year because of that paragraph for that person, and
(ii) if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
(e) [Repealed, 2017, c. 20, s. 12]
Marginal note:Support
(5) No amount may be deducted under subsection (1) in computing an individual’s tax payable under this Part for a taxation year in respect of a person where the individual is required to pay a support amount (within the meaning assigned by subsection 56.1(4)) to the individual’s spouse or common-law partner or former spouse or common-law partner in respect of the person and the individual
(a) lives separate and apart from the spouse or common-law partner or former spouse or common-law partner throughout the year because of the breakdown of their marriage or common-law partnership; or
(b) claims a deduction for the year because of section 60 in respect of a support amount paid to the spouse or common-law partner or former spouse or common-law partner.
Marginal note:Where subsection (5) does not apply
(5.1) Where, if this Act were read without reference to this subsection, solely because of the application of subsection (5), no individual is entitled to a deduction under paragraph (b) or (b.1) of the description of B in subsection (1) for a taxation year in respect of a child, subsection (5) shall not apply in respect of that child for that taxation year.
Marginal note:Definition of dependant
(6) For the purposes of paragraph (d) of the description of B in subsection (1), dependant, of an individual for a taxation year, means a person who at any time in the year is dependent on the individual for support and is
(a) the child or grandchild of the individual or of the individual’s spouse or common-law partner; or
(b) the parent, grandparent, brother, sister, uncle, aunt, niece or nephew, if resident in Canada at any time in the year, of the individual or of the individual’s spouse or common-law partner.
Marginal note:Definitions
(7) Subject to subsections (8) and (8.1), for the purposes of this subsection and subsection (3),
- eligible pension income
eligible pension income of an individual for a taxation year means
(a) if the individual has attained the age of 65 years before the end of the taxation year, the pension income received by the individ-ual in the taxation year, and
(b) if the individual has not attained the age of 65 years before the end of the taxation year, the qualified pension income received by the individual in the taxation year; (revenu de pension déterminé)
- pension income
pension income received by an individual in a taxation year means the total of
(a) the total of all amounts each of which is an amount included in computing the individual’s income for the year that is
(i) a payment in respect of a life annuity out of or under a superannuation or pension plan (other than a pooled registered pension plan) or a specified pension plan,
(ii) an annuity payment under a registered retirement savings plan, under an “amended plan” as referred to in subsection 146(12) or under an annuity in respect of which an amount is included in computing the individual’s income by reason of paragraph 56(1)(d.2),
(iii) a payment out of or under a registered retirement income fund or under an “amended fund” as referred to in subsection 146.3(11),
(iii.1) a payment (other than a payment described in subparagraph (i)) under a money purchase provision (as defined in subsection 147.1(1)) of a registered pension plan or under a specified pension plan,
(iii.2) an amount included under section 147.5,
(iii.3) an amount included under subsection 146.5(2),
(iv) an annuity payment under a deferred profit sharing plan or under a “revoked plan” as referred to in subsection 147(15),
(v) a payment described in subparagraph 147(2)(k)(v), or
(vi) the amount by which an annuity payment included in computing the individual’s income for the year by reason of paragraph 56(1)(d) exceeds the capital element of that payment as determined or established under paragraph 60(a), and
(b) the total of all amounts each of which is an amount included in computing the individual’s income for the year by reason of section 12.2 of this Act or paragraph 56(1)(d.1) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952; (revenu de pension)
- qualified pension income
qualified pension income received by an individual in a taxation year means the total of all amounts each of which is an amount included in computing the individual’s income for the year and described in
(a) subparagraph (a)(i) of the definition pension income in this subsection, or
(b) any of subparagraphs 118(7) qualified pension income (a)(ii) to 118(7) qualified pension income (a)(vi) or paragraph (b) of the definition pension income in this subsection received by the individual as a consequence of the death of a spouse or common-law partner of the individual. (revenu de pension admissible)
Marginal note:Interpretation
(8) For the purposes of subsection (7), pension income and qualified pension income received by an individual in a taxation year do not include any amount that is
(a) the amount of a pension or supplement under the Old Age Security Act or of any similar payment under a law of a province;
(b) the amount of a benefit under the Canada Pension Plan or under a provincial pension plan as defined in section 3 of that Act;
(c) a death benefit;
(d) the amount, if any, by which
(i) an amount required to be included in computing the individual’s income for the year
exceeds
(ii) the amount, if any, by which the amount referred to in subparagraph (i) exceeds the total of all amounts deducted (other than under paragraph 60(c)) by the individual for the year in respect of that amount;
(e) a payment received out of or under a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust; or
(f) a payment (other than a payment under the Judges Act or the Lieutenant Governors Superannuation Act) received out of or under an unfunded supplemental plan or arrangement, being a plan or arrangement where
(i) the payment was in respect of services rendered to an employer by the individual or the individual’s spouse or common-law partner or former spouse or common-law partner as an employee, and
(ii) the plan or arrangement would have been a retirement compensation arrangement or an employee benefit plan had the employer made a contribution in respect of the payment to a trust governed by the plan or arrangement.
Marginal note:Bridging benefits
(8.1) For the purposes of subsection (7), a payment in respect of a life annuity under a superannuation or pension plan is deemed to include a payment in respect of bridging benefits, being benefits payable under a registered pension plan on a periodic basis and not less frequently than annually to an individual where
(a) the individual or the individual’s spouse or common-law partner or former spouse or common-law partner was a member (as defined in subsection 147.1(1)) of the registered pension plan;
(b) the benefits are payable for a period ending no later than the end of the month following the month in which the member attains 65 years of age or would have attained that age if the member had survived to that day; and
(c) the amount (expressed on an annualized basis) of the benefits payable to the individual for a calendar year does not exceed the total of the maximum amount of benefits payable for that year under Part I of the Old Age Security Act and the maximum amount of benefits (other than disability, death or survivor benefits) payable for that year under either the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act.
(9) [Repealed, 2009, c. 2, s. 34]
Marginal note:Child tax credit
(9.1) For greater certainty, in the case of a child who in a taxation year is born, adopted or dies, the reference to “throughout the taxation year” in subparagraph 118(1)(b.1)(i) is to be read as a reference to “throughout the portion of the taxation year that is after the child’s birth or adoption or before the child’s death”.
Marginal note:Canada Employment Credit
(10) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula
A × B
where
- A
- is the appropriate percentage for the taxation year; and
- B
- is the lesser of
(a) $1,000, and
(b) the total of all amounts, each of which is an amount included in computing the individual’s income for the taxation year from an office or employment or an amount included in the taxpayer’s income for the taxation year because of subparagraph 56(1)(r)(v).
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 118
- 1994, c. 7, Sch. VII, s. 8, Sch. VIII, s. 52
- 1995, c. 3, s. 33
- 1997, c. 25, s. 25
- 1998, c. 19, s. 134
- 1999, c. 22, s. 31
- 2000, c. 12, ss. 131, 142, c. 19, s. 24
- 2001, c. 17, ss. 93, 243(E)
- 2005, c. 30, s. 5
- 2006, c. 4, s. 60
- 2007, c. 2, s. 20, c. 29, s. 9, c. 35, ss. 36, 180
- 2009, c. 2, s. 34
- 2011, c. 24, s. 23
- 2012, c. 31, s. 25
- 2013, c. 34, s. 246
- 2015, c. 36, s. 30
- 2017, c. 20, s. 12, c. 33, s. 42
- 2018, c. 12, s. 11
- 2021, c. 23, s. 19
- 2023, c. 26, s. 27
- Date modified: