Provincial Sales Tax Act

This Act is current to August 26, 2025
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Part 15 — Amendments to Income Tax Act

Income Tax Act Amendments

Section(s)		Affected Act
247-254		Income Tax Act

255 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:

Item	Column 1 Provisions of Act	Column 2 Commencement
1	Anything not elsewhere covered by this table	The date of Royal Assent
2	Section 1	April 1, 2013 or an earlier date set by regulation of the Lieutenant Governor in Council
3	Sections 2 to 167	April 1, 2013
4	Section 168	April 1, 2013 or an earlier date set by regulation of the Lieutenant Governor in Council
5	Sections 169 to 172	April 1, 2013
6	Sections 173 and 174	April 1, 2013 or an earlier date set by regulation of the Lieutenant Governor in Council
7	Sections 175 to 190	April 1, 2013
8	Sections 192 to 210	April 1, 2013
9	Section 211	April 1, 2013 or an earlier date set by regulation of the Lieutenant Governor in Council
10	Sections 212 to 215	April 1, 2013
11	Section 216	April 1, 2013 or an earlier date set by regulation of the Lieutenant Governor in Council
12	Sections 217 to 225	April 1, 2013
13	Sections 226 to 229	April 1, 2013 or an earlier date set by regulation of the Lieutenant Governor in Council
14	Sections 230 to 246	April 1, 2013
15	Sections 247 and 248	January 1, 2013
16	Section 249	January 1, 2014
17	Section 250	January 1, 2013
18	Section 251	January 1, 2014
19	Section 252	January 1, 2015