Archive Information – Legislation

Information for Corporations with Taxation Years beginning before September 1, 2002

This version of the Corporation Capital Tax Act is a consolidated version as at July 16, 2002.*

The Act no longer applies to general corporations and investment dealers for taxation years beginning after August 31, 2002.

Corporation Capital Tax Act --1996 Consolidated Act

Amendments since the Consolidated Act with sections retroactive to before September 1, 2002:

• Bill 6 - Budget Measures Implementation Act, 2003 (s. 7 - retroactive to June 6, 2000)
• Bill 6 - Taxation Statutes Amendment Act, 2004 (s. 3 - retroactive to April 21, 1997; s. 4 - retroactive to February 18, 1998)
  

Regulations

This version of the Corporation Capital Tax Regulation (B.C. Reg 79/96) includes all amendments in force up to and including August 31, 2002.

• Regulations to the Corporation Capital Tax Act (B.C. Reg 79/96)

Amendments to the Regulation with sections retroactive to before September 1, 2002:

• Bill 6 - Budget Measures Implementation Act, 2003 (s. 9 - retroactive to June 6, 2000)

Details of the amendments to the legislation and/or Regulation can be found here.

* This includes amendments enacted by the Corporation Capital Tax Amendment Act, 2002, SBC 2002, c. 10, s.12(a), effective February 19, 2002 (OIC 602). Please refer to the “Details of the amendments…” noted just above.