CANADA INCOME TAX ACT
R.S.C. 1985, c. 1 (5th Supp.)
PART I -- Income Tax
DIVISION F -- Special Rules Applicable in Certain
Circumstances
Mortgage Investment Corporations
SECTION 130.1
Deduction from tax
130.1.(1) In computing the income for a taxation year of a
corporation that was, throughout the year, a mortgage
investment corporation,
130.1.(1)(a) there may be deducted the total of
(i) all taxable dividends, other than capital gains
dividends, paid by the corporation during the year or
within 90 days after the end of the year to the extent
that those dividends were not deductible by the
corporation in computing its income for the preceding
year, and
(ii) 1/2 of all capital gains dividends paid by the
corporation during the period commencing 91 days after
the commencement of the year and ending 90 days after
the end of the year; and
130.1.(1)(b) no deduction may be made under section 112 in
respect of taxable dividends received by it from other
corporations.
Dividend equated to bond interest
Page 2
130.1.(2) For the purposes of this Act, any amount received
from a mortgage investment corporation by a shareholder of the
corporation as or on account of a taxable dividend, other than
a capital gains dividend, shall be deemed to have been
received by the shareholder as interest payable on a bond
issued by the corporation after 1971.
Application of s. (2)
130.1.(3) Subsection 130.1(2) applies where the taxable
dividend (other than a capital gains dividend) described in
that subsection was paid during a taxation year throughout
which the paying corporation was a mortgage investment
corporation or within 90 days thereafter.
Election re capital gains dividend
130.1.(4) Where at any particular time during the period
that begins 91 days after the beginning of a taxation year of
a corporation that was, throughout the year, a mortgage
investment corporation and ends 90 days after the end of the
year, a dividend is paid by the corporation to shareholders of
the corporation, if the corporation so elects in respect of
the full amount of the dividend in prescribed manner and at or
before the earlier of the particular time and the first day on
which any part of the dividend was paid,
130.1.(4)(a) the dividend shall be deemed to be a capital
gains dividend to the extent that it does not exceed the
amount, if any, by which
(i) twice the taxed capital gains of the corporation
for the year
exceeds
(ii) the total of all dividends, and parts of dividends,
paid by the corporation during the period and before the
particular time that are deemed by this paragraph to be
capital gains dividends; and
130.1.(4)(b) notwithstanding any other provision of this
Act, any amount received by a taxpayer in a taxation year
as, on account of, in lieu of payment of or in satisfaction
of, the dividend shall not be included in computing the
taxpayer's income for the year as income from a share of
the capital stock of the corporation, and
(i) where the dividend was in respect of capital gains
of the corporation from dispositions of property that
occurred before February 28, 2000 and the taxation year
of the taxpayer began after February 27, 2000 and ended
Page 3
before October 18, 2000, 9/8 of the dividend is deemed
to be a capital gain of the taxpayer from the
disposition by the taxpayer of a capital property in the
year,
(ii) where the dividend was in respect of capital gains
of the corporation from dispositions of property that
occurred before February 28, 2000, and the taxation year
of the taxpayer includes February 27, 2000, the dividend
is deemed to be a capital gain of the taxpayer from the
disposition by the taxpayer of a capital property in the
year and before February 28, 2000,
(iii) where the dividend was in respect of capital gains
of the corporation from dispositions of property that
occurred before February 28, 2000 and the taxation year
of the taxpayer began after October 17, 2000, 3/2 of the
dividend is deemed to be a capital gain of the taxpayer
from the disposition by the taxpayer of a capital
property in the year,
(iii.1) where the dividend was in respect of capital
gains of the corporation from dispositions of property
that occurred before February 28, 2000 and the taxation
year of the taxpayer begins after February 27, 2000 and
ends after October 17, 2000, 9/8 of the dividend is
deemed to be a capital gain of the taxpayer from the
disposition by the taxpayer of capital property in the
year and before October 18, 2000,
(iv) where the dividend was in respect of capital gains
of the corporation from dispositions of property that
occurred after February 27, 2000 and before October 18,
2000, and the taxation year of the taxpayer began after
October 17, 2000, 4/3 of the dividend is deemed to be a
capital gain of the taxpayer from the disposition by the
taxpayer of a capital property in the year,
(v) where the dividend was in respect of capital gains
of the corporation from dispositions of property that
occurred after February 27, 2000, and before October 18,
2000 and the taxation year of the taxpayer includes
October 17, 2000, the dividend is deemed to be a capital
gain of the taxpayer from the disposition by the
taxpayer of a capital property in the year and in the
period that began after February 27, 2000 and ended
before October 18, 2000,
(vi) where the dividend was in respect of capital gains
of the corporation from dispositions of property that
occurred after February 27, 2000, and before October 17,
2000 and the taxation year of the taxpayer began after
February 27, 2000 and ended before October 17, 2000, the
Page 4
dividend is deemed to be a capital gain of the taxpayer
from the disposition by the taxpayer of a capital
property in the year, and
(vii) in any other case, the dividend is deemed to be a
capital gain of the taxpayer from the disposition of
capital property after October 17, 2000 and in the year.
Application of ss. 131(1.1) to (1.4)
130.1.(4.1) Where at any particular time a mortgage
investment corporation paid a dividend to its shareholders and
subsection 130.1(4) would have applied to the dividend except
that the corporation did not make an election under that
subsection on or before the day on or before which it was
required by that subsection to be made, subsections 131(1.1)
to 131(1.4) apply with such modifications as the circumstances
require.
Reporting
130.1.(4.2) Where paragraph (4)(b) applies to a dividend
paid by a mortgage investment corporation to a shareholder of
any class of shares of its capital stock in the period that
begins 91 days after the beginning of the corporation's
taxation year that includes February 28, 2000 or October 17,
2000 and ends 90 days after the end of that year, the
corporation shall disclose to the shareholder in prescribed
form the amount of the dividend that is in respect of capital
gains realized on dispositions of property that occurred
130.1.(4.2)(a) before February 28, 2000,
130.1.(4.2)(b) after February 27, 2000 and before October
18, 2000, and
130.1.(4.2)(c) after October 17, 2000
and, if it does not do so, the dividend is deemed to be in
respect of capital gains from dispositions of property that
occurred before February 28, 2000.
Allocation
130.1.(4.3) Where subsection (4) applies in respect of a
dividend paid by a mortgage investment corporation at any time
in the period that begins 91 days after the beginning of the
corporation's taxation year that includes February 28, 2000 or
October 17, 2000 and ends 90 days after the end of that year,
and the corporation does not elect under subsection (4.4), the
following rules apply:
Page 5
130.1.(4.3)(a) the portion of the dividend that is in
respect of capital gains from dispositions of property that
occurred in the year and in the particular period that
began at the beginning of the year and ended at the end of
February 27, 2000 is deemed to be that proportion of the
dividend that the net capital gains of the corporation from
the dispositions of property in the particular period is of
the total of the corporation's net capital gains from the
dispositions of property in each of the particular periods
referred to in this subsection,
130.1.(4.3)(b) the portion of the dividend that is in
respect of capital gains from dispositions of property that
occurred in the year and in the particular period that
began at the beginning of February 28, 2000 and ended at
the end of October 17, 2000 is deemed to be that proportion
of the dividend that the net capital gains of the
corporation from the dispositions of property in the
particular period is of the total of the corporation's net
capital gains from the dispositions of property in each of
the particular periods referred to in this subsection,
130.1.(4.3)(c) the portion of the dividend that is in
respect of capital gains from dispositions of property that
occurred in the year and in the particular period that
begins at the beginning of October 18, 2000 and ends at the
end of the year, is deemed to be that proportion of the
dividend that the net capital gains of the corporation from
the dispositions of property in the particular period is of
the total of the corporation's net capital gains from the
dispositions of property in each of the periods referred to
in this subsection, and
in this subsection net capital gains from dispositions of
property in a particular period means the amount, if any, by
which the corporation's capital gains from dispositions of
property in the particular period exceeds the corporation's
capital losses from dispositions of property in the particular
period.
Allocation
130.1.(4.4) Where subsection (4) applies in respect of a
dividend paid by a mortgage investment corporation in the
period that begins 91 days after the beginning of the
corporation's taxation year that includes February 28, 2000 or
October 17, 2000 and ends 90 days after the end of that year,
and the corporation so elects under this subsection in its
return of income for the year, the following rules apply:
130.1.(4.4)(a) the portion of the dividend that is in
Page 6
respect of capital gains from dispositions of property that
occurred in the year and before February 28, 2000 is deemed
to be that proportion of the dividend that the number of
days that are in that year and before February 28, 2000 is
of the number of days that are in that year;
130.1.(4.4)(b) the portion of the dividend that is in
respect of capital gains from dispositions of property that
occurred in the year and in the period that began at the
beginning of February 28, 2000 and ended at the end of
October 17, 2000 is deemed to be that proportion of the
dividend that the number of days that are in the year and
in that period is of the number of days that are in the
year; and
130.1.(4.4)(c) the portion of the dividend that is in
respect of capital gains from dispositions of property that
occurred in the year and in the period that begins at the
beginning of October 18, 2000 and ends at the end of the
year, is deemed to be that proportion of the dividend that
the number of days that are in the year and in that period
is of the number of days that are in the year.
Allocation
130.1.(4.5) Where no dividend to which subsection (4.4)
applies is paid by a mortgage investment corporation in
respect of its net taxable capital gains for its taxation year
that includes February 28, 2000 or October 17, 2000, the
corporation has net capital gains or net capital losses from
dispositions of property in the year, and the corporation so
elects under this subsection in its return of income for the
year
130.1.(4.5)(a) the portion of those net capital gains and
net capital losses that is in respect of capital gains and
losses from dispositions of property that occurred before
February 28, 2000 is deemed to be that proportion of the
net capital gains or net capital losses respectively that
the number of days that are in the year and before February
28, 2000 is of the number of days that are in the year,
130.1.(4.5)(b) the portion of those net capital gains and
net capital losses that is in respect of capital gains and
losses from dispositions of property that occurred in the
year and in the period that began at the beginning of
February 28, 2000 and ended at the end of October 17, 2000,
is deemed to be that proportion of the net capital gains or
net capital losses respectively that the number of days
that are in the year and in that period is of the number of
days that are in the year, and
Page 7
130.1.(4.5)(c) the portion of those net capital gains and
net capital losses that is in respect of capital gains and
losses from dispositions of property that occurred in the
year and in the period that began at the beginning of
October 18, 2000 and ended at the end of the year, is
deemed to be that proportion of the net capital gains or
net capital losses respectively that the number of days
that are in the year and in that period is of the number of
days that are in the year,
and, for the purpose of this subsection,
130.1.(4.5)(d) the net capital gains of a mortgage
investment corporation from dispositions of property in a
year is the amount, if any, by which the corporation's
capital gains from dispositions of property in a year
exceeds the corporation's capital losses from dispositions
of property in the year, and
130.1.(4.5)(e) the net capital losses of a mortgage
investment corporation from dispositions of property in a
year is the amount, if any, by which the corporation's
capital losses from dispositions of property in a year
exceeds the corporation's capital gains from dispositions
of property in the year.
Public corporation
130.1.(5) Notwithstanding any other provision of this Act,
a mortgage investment corporation shall be deemed to be a
public corporation.
Meaning of "mortgage investment corporation"
130.1.(6) For the purposes of this section, a corporation
is a "mortgage investment corporation" throughout a taxation
year if, throughout the year,
130.1.(6)(a) it was a Canadian corporation;
130.1.(6)(b) its only undertaking was the investing of
funds of the corporation and it did not manage or develop
any real property;
130.1.(6)(c) none of the property of the corporation
consisted of
(i) debts owing to the corporation that were secured on
real property situated outside Canada,
(ii) debts owing to the corporation by non-resident
persons, except any such debts that were secured on real
Page 8
property situated in Canada,
(iii) shares of the capital stock of corporations not
resident in Canada, or
(iv) real property situated outside Canada, or any
leasehold interest in such property;
130.1.(6)(d) there were 20 or more shareholders of the
corporation and no person would have been a specified
shareholder of the corporation at any time in the year if
(i) the portion of the definition "specified
shareholder" in subsection 248(1) before paragraph (a)
were read as follows:
"specified shareholder" of a corporation at any time
means a taxpayer who owns, directly or indirectly, at
that time, more than 25% of the issued shares of any
class of the capital stock of the corporation and,
for the purposes of this definition,
(ii) paragraph (a) of that definition were read as
follows:
(a) a taxpayer is deemed to own each share of the
capital stock of a corporation owned at that time by
a person related to the taxpayer,
(iii) that definition were read without reference to
paragraph (d) of that definition, and
(iv) paragraph 251(2)(a) were read as follows:
251.(2)(a) an individual and
(i) the individual's child (as defined in
subsection 70(10)) who is under 18 years of
age, or
(ii) the individual's spouse or common-law
partner;
130.1.(6)(e) any holders of preferred shares of the
corporation had a right, after payment to them of their
preferred dividends, and payment of dividends in a like
amount per share to the holders of the common shares of the
corporation, to participate pari passu with the holders of
the common shares in any further payment of dividends;
130.1.(6)(f) the cost amount to the corporation of such of
its property as consisted of
Page 9
(i) debts owing to the corporation that were secured,
whether by mortgages, hypothecs or in any other manner,
on houses (as defined in section 2 of the National
Housing Act) or on property included within a housing
project (as defined in that section), and
(ii) amounts of any deposits standing to the
corporation's credit in the records of
(A) a bank or other corporation any of whose deposits
are insured by the Canada Deposit Insurance
Corporation or the Régie de l'assurance-dépôts du
Québec, or
(B) a credit union,
plus the amount of any money of the corporation was at
least 50% of the cost amount to it of all its property;
130.1.(6)(g) the cost amount to the corporation of all real
property of the corporation, including leasehold interests
in such property, (except real property acquired by the
corporation by foreclosure or otherwise after default made
on a mortgage, hypothec or agreement of sale of real
property) did not exceed 25% of the cost amount to it of
all its property;
130.1.(6)(h) its liabilities did not exceed 3 times the
amount by which the cost amount to it of all its property
exceeded its liabilities, where at any time in the year the
cost amount to it of such of its property as consisted of
property described in subparagraphs 130.1(6)(f)(i) and
130.1(6)(f)(ii) plus the amount of any money of the
corporation was less than 2/3 of the cost amount to it of
all of its property; and
130.1.(6)(i) its liabilities did not exceed 5 times the
amount by which the cost amount to it of all its property
exceeded its liabilities, where paragraph 130.1(6)(h) is
not applicable.
How shareholders counted
130.1.(7) In paragraph (6)(d), a trust governed by a
registered pension plan or deferred profit sharing plan by
which shares of the capital stock of a corporation are held
shall be counted as four shareholders of the corporation for
the purpose of determining the number of shareholders of the
corporation, but as one shareholder for the purpose of
determining whether any person is a specified shareholder (as
defined for the purpose of that paragraph).
Page 10
First taxation year
130.1.(8) For the purposes of subsection 130.1(6), a
corporation that was incorporated after 1971 shall be deemed
to have complied with paragraph 130.1(6)(d) throughout the
first taxation year of the corporation in which it carried on
business if it complied with that paragraph on the last day of
that taxation year.
Definitions
130.1.(9) In this section,
"liabilities" "passif"
"liabilities" of a corporation at any particular time means
the total of all debts owing by the corporation, and all
other obligations of the corporation to pay an amount, that
were outstanding at that time;
"non-qualifying real property"
(Repealed by S.C. 1995, c. 3, s. 40(2).)
"non-qualifying taxed capital gains"
(Repealed by S.C. 1995, c. 3, s. 40(2).)
"qualifying taxed capital gains"
(Repealed by S.C. 1995, c. 3, s. 40(2).)
"taxed capital gains" "gains en capital imposés"
"taxed capital gains" has the meaning assigned by paragraph
130(3)(b).
APPLICATION INFORMATION S.C. 2001, Chapter 17, section 127, effective June 14, 2001
(R.A.), contains the following provision: (5) Subsections (1) to (4) apply to taxation years that
end after February 27, 2000 except that, for a corporation's taxation year that includes February 28,
2000 or October 17, 2000, or began after February 28, 2000 and ended before October 17, 2000,
(a) the reference to the fraction "1/2" in subparagraph 130.1(1)(a)(ii) of the Act, as enacted by
subsection (1), shall be read as a reference to the fraction in paragraph 38(a) of the Act, as
enacted by subsection 22(1), that applies to the corporation for the year; and (b) the reference
to the word "twice" in subparagraph 130.1(4)(a)(i) of the Act, as enacted by subsection (2),
shall be read as a reference to the expression "the fraction that is the reciprocal of the fraction in
paragraph 38(a), as enacted by subsection 22(1) of the Income Tax Amendments Act, 2000, that
applies to the corporation for the year, multiplied by". S.C. 2000, Chapter 12, section 143, effec-
Page 11
tive July 31, 2000 (SI/2000-76), states as follows: 143. Sections 130 to 142 apply to the 2001
and following taxation years. S.C. 1999, Chapter 22, section 53, effective June 17, 1999 (R.A.),
contains the following provisions: (3) Subsections (1) and (2) apply in determining whether a
corporation is a mortgage investment corporation for a taxation year that begins after January 14,
1998, except that subsections (1) and (2) apply to the corporation, with respect to a particular person
and persons related to the particular person, only as provided in subsections (4) to (10) if (a) the
corporation was a mortgage investment corporation at the end of January 14, 1998; (b) the
particular person is a specified shareholder of the corporation at any time in the year; and (c)
the particular person (i) was a specified shareholder of the corporation at the end of
January 14, 1998, or (ii) both (A) was a specified shareholder of the corporation at
any time after January 14, 1998 and before August 14, 1998, and (B) would have
been a specified shareholder of the corporation at the end of January 14, 1998 if
paragraph 130.1(6)(d) of the Act, as enacted by subsection (1), were read without refer-
ence to subparagraphs (ii) and (iv). (4) Subsections (1) and (2) apply to a corporation
that was a mortgage investment corporation at the end of January 14, 1998 for a taxation year that
begins after that day if a person who at any time in the year is a specified shareholder of the corpo-
ration contributes capital to the corporation, or acquires a share of the corporation's capital stock
other than by a permitted acquisition, at any time after January 14, 1998 and before the end of the
year. (5) Subsections (1) and (2) apply to a corporation that was a mortgage investment corpora-
tion at the end of January 14, 1998 for a taxation year that begins after that day if a newly related
person in respect of a person who at any time in the year is a specified shareholder of the corpora-
tion (a) contributes capital to the corporation, or (b) holds property (in this paragraph referred
to as an "ineligible investment") that is (i) a share of the capital stock of the corporation,
or (ii) a share of the capital stock of a corporation that holds an ineligible investment
at any time after January 14, 1998 and before the end of the year. (6) Subsections (1) and (2)
apply to a corporation that was a mortgage investment corporation at the end of January 14, 1998
for a taxation year that ends after that day if (a) at any particular time after January 14, 1998 and
before the end of the year, a mortgage lender is a specified shareholder of the corporation; and
(b) at any time that is in the taxation year that includes the particular time and that is after Janu-
ary 14, 1998, any person contributes capital to the corporation or acquires from the corpora-
tion a share of the corporation's capital stock, other than a share that was issued to the person as
a stock dividend. (7) Subsections (1) and (2) apply to a corporation that was a mortgage invest-
ment corporation at the end of January 14, 1998 for a taxation year that ends after 2007 if a mort-
gage lender is a specified shareholder of the corporation at any time in the year or in a taxation year
that ends before the year and after 2007. (8) For the purposes of subsections (4) to (7), (a) if
at a particular time (i) a trust distributes a share of the capital stock of a corporation to
a person who was a beneficiary under the trust throughout the period from the end of January
14, 1998 to the particular time in satisfaction of all or any part of the beneficiary's capital in-
terest in the trust, or (ii) a partnership distributes, to a person who was a member
of the partnership throughout the period from the end of January 14, 1998 to the particular
time, on the partnership ceasing to exist or on the ceasing of the person to be a member
of the partnership, a share of the capital stock of a corporation or an interest in such a
share, the share is deemed to have been owned by the beneficiary or member throughout the
period that begins at the later of the end of January 14, 1998 and the time the share was last
acquired by the trust or partnership and that ends at the particular time; and (b) if a person
who is a beneficiary under a trust or who is a member of a partnership is deemed by paragraph
Page 12
(b), (c) or (e) of the definition "specified shareholder" in subsection 248(1) of the Act to own
a share owned by the trust or partnership, the person is deemed to own the share and to have
acquired the share at the later of the time the share was acquired by the trust or partnership and
the time the person last became a beneficiary under the trust or a member of the partnership.
(9) At any time on or after the day of the death of a person described in paragraph (3)(c) in respect
of a corporation and before the third anniversary of that day, (a) the estate of the deceased per-
son is deemed to be a person described in paragraphs (3)(b) and (c) who is related to each
person who, throughout the period that begins at the beginning of January 15, 1998 and ends at
the time of death, was related to the deceased person; (b) notwithstanding subsection (10),
(i) the estate is deemed not to be a newly related person in respect of the corporation, and
(ii) the acquisition of shares of the corporation's capital stock by the estate from the deceased
person is deemed to be a permitted acquisition; and (c) the estate is deemed not to be a
trust for the purposes of subparagraph (8)(a)(i) and paragraphs (b) and (e) of the definition
"specified shareholder" in subsection 248(1) of the Act. (10) The definitions in this subsec-
tion apply in subsections (3) to (9) and this subsection. "mortgage lender" "créancier hypothécaire>.
"mortgage lender" means a particular corporation where the ordinary business of (a) the
particular corporation, or (b) a corporation (other than a mortgage investment corpora-
tion) or partnership affiliated with the particular corporation includes the holding of debts
that are secured, whether by mortgage or in any other manner, on houses (as defined in sec-
tion 2 of the National Housing Act) or on property included within a housing project (as defined
in that section). "newly related persons" "personnes nouvellement liées" "newly related persons"
means persons who are related to each other and who became so related after January 14, 1998.
"permitted acquisition" "acquisition autorisée" "permitted acquisition" means an acquisition by a
particular person of a share of a class of the capital stock of a corporation that was (a)
held, at each particular time after January 14, 1998 and before the time at which the particular
person acquired it, or (b) issued after January 14, 1998 by the corporation as a
stock dividend and held, at each particular time after the time the share was issued and before
the time at which the particular person acquired it, by the particular person or by a person
who was related to the particular person throughout the period that began at the beginning of
January 15, 1998 and that ends at the particular time if, immediately after the time at which the
particular person acquires the share, the percentage of the issued shares of that class held by the
particular person and persons related to the particular person (or in the case of acquisitions
before August 14, 1998, by the particular person and persons with whom the particular per-
son did not deal at arm's length immediately after the acquisition) does not exceed the permitted
percentage for the particular person in respect of that class of shares. "permitted percentage"
"pourcentage autorisé" "permitted percentage" for a particular person in respect of a class of
shares of the capital stock of a corporation means (a) in respect of acquisitions of shares be-
fore August 14, 1998, the percentage of the issued shares of that class held at the end of
January 14, 1998 by the particular person and persons with whom the particular person
did not at that time deal at arm's length; and (b) in any other case, the greater of (i)
the percentage of the issued shares of that class held at the end of January 14, 1998 by the
particular person and persons related at that time to the particular person, and
(ii) the percentage of the issued shares of that class held at the beginning of August 14,
1998 by the particular person and persons related at that time to the particular
person. "related persons" "personnes liées" "related persons" and persons related to each other have,
for purposes other than applying the definitions "permitted acquisition" and "permitted per-
Page 13
centage" in respect of acquisitions of shares before August 14, 1998, the meaning that would
be assigned by section 251 of the Act if paragraph 251(2)(a) of the Act were read as follows:
(a) an individual and (i) the individual's child (as defined in subsection 70(10)) who is
under 19 years of age, or (ii) the individual's spouse; "specified shareholder" "actionnaire
déterminé" "specified shareholder" has the meaning assigned by paragraph 130.1(6)(d) of the
Act, as enacted by subsection (1).
** Editor's Table **
For changes prior to Editor's Tables, please see other
sources for in force information.
Provision Changed by In force Authority
130.1(1)(a) 2001 c17 s127(1) 2001 Jun 14 R.A.
(ii)
130.1(4)(a) 2001 c17 s127(2) 2001 Jun 14 R.A.
(i)
130.1(4)(b) 2001 c17 s127(3) 2001 Jun 14 R.A.
130.1(4.2) 2001 c17 s127(4) 2001 Jun 14 R.A.
130.1(4.3) 2001 c17 s127(4) 2001 Jun 14 R.A.
130.1(4.4) 2001 c17 s127(4) 2001 Jun 14 R.A.
130.1(4.5) 2001 c17 s127(4) 2001 Jun 14 R.A.
130.1(6)(d) 1999 c22 s53(1) 1999 Jun 17 R.A.
130.1(6)(d) 2000 c12 s142 2000 Jul 31 SI/2000-76
(iv)
130.1(6)(f) 2001 c17 s214(1) 2001 Jun 14 R.A.
(i)
130.1(6)(g) 2001 c17 s214(2) 2001 Jun 14 R.A.
130.1(7) 1999 c22 s53(2) 1999 Jun 17 R.A.
*****
History: S.C. 1973-74, c. 49, s. 18; S.C. 1977-78, c. 1, s. 64; S.C. 1985, c. 45, s. 75; S.C. 1986, c.
6, s. 75; S.C. 1988, c. 55, s. 118; S.C. 1994, c. 7, Sch. VIII, s. 75; S.C. 1995, c. 3, s. 40; S.C. 1998, c.
19, s. 156; S.C. 1999, c. 22, s. 53; S.C. 2000, c. 12, s. 142; S.C. 2001, c. 17, ss. 127, 214 (E).