Tag Archives: Legislation

How to Figure Out the Status of Proposed Federal Tax Legislation

While some of the paid tax resources provide reference tables that show what stage a proposed amendment to the Income Tax Act has reached, how do you figure this out …

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Received Law in Canada

Periodically the question arises: how does one determine which English acts are still in force in Canada?

The short answer is that there is no comprehensive list of what English …

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Coming Into Force of Statute Revisions

One of the (many) confusing things about historical legislative research is the fact that revised statutes don’t necessarily come into force in the year of their citation. For example R.S.C. …

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When Do Regulations Come Into Force?

Regulations generally come into force on either a date specified in the regulation itself or, if no date is specified, on the date that regulation was filed. (Note that this …

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Tracing the History of the Income Tax Act

Tracing the legislative history of an act can be challenging, and even more so if the act you are looking at is the Income Tax Act. Here are some things …

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Federal Legislation at a Glance

Today’s SLAW tip is short and sweet. If you’d like to see an overview of the current status of federal bills, the Parliament of Canada website has a handy table: …

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Check the Source Law (Not the Consolidation)

If you’re having difficulty finding the amendments made to an act by another act, make sure you’re consulting the original act rather than the consolidation. Consolidations generally omit amendments to …

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Finding Unconsolidated Legislation

One challenge with legislative research is when you need to find an older act that, although still in force, has not been included in the last statute revision. The most …

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What Are Marginal Notes?

Marginal notes (also known as head notes) are “the short notations appearing above or beside each section […] of an Act or Regulation” (Sullivan on the Construction of Statutes, 6th …

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