1 (1) In this Act, “admission” includes entry to a place of amusement where any charge is made for such entry and any entry that is provided to a place of amusement as a promotional distribution; (“entrée”) “automobile insurance” means, with respect to a motor vehicle required to be insured under the Compulsory Automobile Insurance Act, automobile insurance that satisfies the requirements of that Act; (“assurance-automobile”) “band” has the same meaning as in the Indian Act (Canada); (“bande”) “benefits plan” means a funded benefits plan, an unfunded benefits plan or a qualifying trust; (“régime d’avantages sociaux”) “commercial parking space” means a space, including a space on a street or highway, used for the parking of motor vehicles for which a price is paid or a charge made; (“espace de stationnement commercial”) “computer program” means a program, thing, data, information, knowledge or an instruction, (a)  that is used to instruct or inform a computer, machine or device, and (b)  that is retained or transferred in any manner including by electronic means, and includes the types of programs described in subsection (3), documents designed to facilitate the use of all or part of a program and the right to use a program; (“programme informatique”) “consumer” or “user” means a person who, (a)  utilizes or intends to utilize in Ontario tangible personal property or a taxable service for his, her or its own consumption or for the consumption of any other person at his, her or its expense, or (b)  utilizes or intends to utilize in Ontario tangible personal property or a taxable service on behalf of or as the agent for a principal who desired or desires to so utilize such property or taxable service for consumption by the principal or by any person at the expense of the principal; (“consommateur”, “usager”) “consumption” includes the use, and the incorporation into any structure, building or fixture, of tangible personal property including that manufactured by the consumer or further processed or otherwise improved by the consumer and includes the provision by way of promotional distribution of any tangible personal property or taxable service; (“consommation”) “contract of insurance” includes a policy, a certificate, an interim receipt, a renewal receipt, a writing evidencing the contract, whether sealed or not, and a binding oral agreement; (“contrat d’assurance”) “council of the band” has the same meaning as in the Indian Act (Canada); (“conseil de la bande”) “fair value” includes, (a)  the price for which the tangible personal property or the taxable service was purchased, including the value in terms of Canadian money of services rendered and things exchanged and other considerations accepted by the vendor or person from whom the tangible personal property passed or taxable services were rendered as the price or on account of the price of the tangible personal property purchased or taxable service received, (b)  the cost of, or charges for, customs, mailing, handling, delivery or transportation, whether or not such are shown separately in the books of the vendor or on any invoices or in the computation of the sale price, or whether or not title has passed to the purchaser before delivery to such purchaser, but does not include delivery charges made by a vendor under a contract for the sale of soil, clay, sand, gravel or unfinished stone, (c)  the tax imposed pursuant to any provision of the Excise Tax Act (Canada), except the tax imposed by Part IX of that Act, or the Excise Act (Canada) in respect of the tangible personal property or the taxable service or the sale or acquisition of either of them, (d)  the cost of installation where the contract under which the property is acquired provides for the acquisition of the property and its installation for one consideration, (e)  the cost, including materials, labour and manufacturing overhead, of tangible personal property produced by the vendor or person for his, her or its own consumption or use, (f)  in the case of a sale within the meaning of clause (i) of the definition of “sale”, the fair market value of the tangible personal property transferred to any shareholder, and (g)  Repealed:  2002, c. 8, Sched. J, s. 1. (h)  any tax payable by the purchaser under section 4, (i)  Repealed:  2000, c. 10, s. 23 (1). except that, in the case of either a mobile home or a modular home sold for the first time at a retail sale after the 6th day of April, 1976, “fair value” means the taxable value of such mobile home or modular home, as the case may be; (“juste valeur”) “Federal Minister” means a minister of the Government of Canada who is responsible for the administration, enforcement or collection of the tax imposed under Part IX of the Excise Tax Act (Canada); (“ministre fédéral”) “full fair value” means, in respect of a promotional distribution of tangible personal property or a taxable service, the price paid by the promotional distributor for the tangible personal property or taxable service or, if the tangible personal property was manufactured or produced by the promotional distributor or the taxable service was provided by the promotional distributor, the cost incurred by the promotional distributor to manufacture or produce the property or to provide the service, as the case may be; (“juste valeur intégrale”) “full price of admission” means, in respect of a promotional distribution of an admission, the price paid by the promotional distributor for the admission or, if the place of amusement to which the admission is supplied is owned or operated by the promotional distributor, the normal and usual price charged for the admission; (“prix d’entrée intégral”) “funded benefits plan” means a plan, (a)  that provides protection against risk to an individual that could otherwise be obtained by taking out a contract of insurance, whether the benefits are partly insured or not, and (b)  that comes into existence when the premiums paid into a fund out of which benefits will be paid exceed amounts required for the payment of benefits that are foreseeable and payable within 30 days after payment of the premium, and includes a multi-employer benefits plan but not a qualifying trust; (“régime d’avantages sociaux par capitalisation”) “group insurance” means a policy of insurance that covers, under a master policy, the participants of a specified group or of a specified group and other persons; (“assurance collective”) “Indian” has the same meaning as in the Indian Act (Canada); (“Indien”) “insurance” means the undertaking by one person to indemnify another person against loss or liability for loss in respect of a certain risk or peril to which the object of the insurance may be exposed, or to pay a sum of money or other thing of value upon the happening of a certain event, and includes life insurance; (“assurance”) “insurer” means the person who undertakes or agrees or offers to undertake a contract of insurance and includes an exchange, as defined under the Insurance Act, a reciprocal insurance exchange, as defined under that Act, and an association registered under the Prepaid Hospital and Medical Services Act; (“assureur”) “International Registration Plan” means the International Registration Plan referred to in subsection 7.1 (1) of the Highway Traffic Act; (“entente appelée International Registration Plan”) “member” means an individual or other persons to whom benefits are payable under a benefits plan; (“participant”) “member jurisdiction” means a jurisdiction other than Ontario that is a member of the International Registration Plan; (“autorité membre”) “Minister” means the Minister of Finance; (“ministre”) “mobile home” means a vehicular portable structure that, (a)  is defined to be a mobile home, a multiple section mobile home or a swing out and expandable room section mobile home for the purposes of the Z240 series of standards prescribed by the Canadian Standards Association, and (b)  complies with the requirements for a mobile home, multiple section mobile home or swing out and expandable room section mobile home contained in that series of standards, and bears the seal of the Canadian Standards Association attesting to such compliance; (“maison mobile”) “modular home” means a house that is intended for residential purposes and that is constructed by assembling manufactured modular units each of which comprises at least one room or living area, has been manufactured to comply with the A277 series of standards prescribed by the Canadian Standards Association, and bears the seal of that Association attesting to such compliance; (“maison modulaire”) “multi-employer benefits plan” means a trust established to provide employees of two or more unrelated employers protection against risk to an individual under a single funded benefits plan; (“régime d’avantages sociaux interentreprises”) “multijurisdictional vehicle” means a vehicle for which an IRP cab card, as defined in subsection 6 (1) of the Highway Traffic Act, has been issued; (“véhicule à immatriculation multilatérale”) “person”, in addition to its meaning in Part VI (Interpretation) of the Legislation Act, 2006, includes Her Majesty in right of Ontario, a partnership, a municipality or a local board thereof as defined in the Municipal Affairs Act, and any board, commission or authority established under any Act of the Legislature; (“personne”) “place of amusement” means an amusement park or a premises or place, whether enclosed or not, where a projector or similar equipment is operated, or where a theatrical performance, carnival, circus, side show, menagerie, concert, rodeo, exhibition, horse race, athletic contest or other performance or entertainment is staged or held or where facilities for dancing are provided to the public with the service of liquor, beer or wine and to which admission is granted upon payment of a price of admission through the sale of tickets or otherwise; (“lieu de divertissement”) “planholder” means, in relation to a benefits plan, the person who provides the plan, including an employer under a multi-employer benefits plan and the trustee of a qualifying trust; (“titulaire du régime”) “premium” means, (a)  any payment in respect of a contract of insurance and includes any payment made by a subscriber to an exchange or reciprocal insurance exchange (as defined in the Insurance Act) and dues, assessments, administration fees paid for the administration or servicing in respect of the contract and other considerations, but does not include a reasonable financing fee or a prescribed underwriting fee that is shown separately from other charges, (b)  any charge made by the holder of group insurance to any person whose risk is covered by the policy, (c)  any amounts required to be paid into an insurance scheme or compensation fund established by or under any Act of the Parliament of Canada or the Legislature of Ontario, (d)  in respect of an unfunded benefits plan, (i)  any amounts, other than an amount that would be included in the total Ontario remuneration of the planholder under the Employer Health Tax Act, paid by the planholder by reason of the occurrence of a risk, less any amounts paid to the planholder by members in order to receive benefits under the plan, and (ii)  any amounts paid by members in order to receive benefits under the plan, and includes dues, assessments, or administrative costs and fees paid for the administration or servicing of the plan to the vendor, (e)  in respect of a funded benefits plan, (i)  any amounts paid into the plan by the planholder, including amounts paid to an administrator, but not including amounts that would be included in total Ontario remuneration of the planholder under the Employer Health Tax Act when paid out of the benefits plan, less any amounts paid to the planholder by members in order to receive benefits under the plan, and (ii)  any amounts paid by members in order to receive benefits under the plan, and includes dues, assessments, or administrative costs and fees paid for the administration or servicing of the plan to the vendor, (f)  in respect of a qualifying trust, (i)   any amounts paid by the planholder by reason of the occurrence of a risk, less any amounts paid to the planholder by members in order to receive benefits under the plan, and (ii)  any amounts paid by members in order to receive benefits under the plan, and includes dues, assessments, or administration costs and fees paid for the administration or servicing of the plan to the vendor; (“prime”) “price of admission” means the charge made to a purchaser for entry into a place of amusement; (“prix d’entrée”) “promotional distribution” means the provision by any person to others of any tangible personal property, taxable service or admission to a place of amusement (other than any provision thereof that is prescribed by the Minister to be excluded from the application of this paragraph) that is, in the opinion of the Minister, provided for any one or more of the following purposes: (a)  to promote or encourage attendance at, or patronage of, any place of amusement, business, undertaking or enterprise, (b)  to describe, or to promote or encourage the purchase, consumption or use of, any goods, wares, services or property of any kind, (c)  to furnish to any person any directory, listing or compilation of persons, places, prices, services, commodities, places of business or users of any service, (d)  for any function, use or purpose prescribed by the Minister to be a promotional distribution; (“distribution promotionnelle”) “promotional distributor” means any person who is a resident of, or carries on business in, Ontario and who, by way of promotional distribution, provides or causes to be provided to any person in Ontario any tangible personal property, taxable service or admission to a place of amusement the full fair value or full price of admission of which is not specifically charged to, and required to be paid by, the person to whom such tangible personal property, taxable service or admission to a place of amusement is provided; (“agent de distribution promotionnelle”) “protection against risk to an individual” includes any undertaking to pay on death, or disability, or for supplemental health care, drugs, dental care, vision care, hearing care, or for protection against loss of income due to illness or accident or that provides any other similar benefit to an individual; (“protection personnelle contre un risque”) “purchaser” means a consumer or person who acquires tangible personal property anywhere, or who acquires or receives a taxable service at a sale in Ontario, for his, her or its own consumption or use, or for the consumption or use in Ontario of other persons at his, her or its expense, or on behalf of or as agent for a principal who desires to acquire the property or service for consumption or use in Ontario by the principal or by other persons at his, her or its expense, and includes, (a)  a person who, at his, her or its expense, purchases admission to a place of amusement for himself, herself or itself or for another person, and (b)  a promotional distributor to the extent that the full fair value or full price of admission of any tangible personal property, taxable service or admission to a place of amusement provided by way of promotional distribution exceeds any payment specifically made for it by the person to whom the property, service or admission is so provided; (“acheteur”) “qualifying trust” means, subject to subsection (1.0.1), a trust that is established on or after December 1, 2010 to provide members and others with protection against risk to an individual that could otherwise be obtained by taking out a contract of insurance, whether the benefits are partly insured or not, and that is a trust prescribed by the Minister or that satisfies the criteria prescribed by the Minister; (“fiducie admissible”) “registrant” means a person who registers a multijurisdictional vehicle under the International Registration Plan; (“titulaire de l’immatriculation”) “registration year” means, in respect of a multijurisdictional vehicle, the period, not exceeding 12 months, beginning on the day the vehicle is registered under the International Registration Plan; (“année d’immatriculation”) “regulations” means the regulations made under this Act; (“règlements”) “reserve” has the same meaning as in the Indian Act (Canada); (“réserve”) “retail sale” means a sale to a purchaser for the purpose of consumption or use and not for resale; (“vente au détail”) “returnable container” means a container or other tangible personal property, (a)  that is used in the packaging, storage or shipping of tangible personal property, and (b)  that is intended to be returned, directly or indirectly, to a person for reuse in the packaging, storage or shipping of tangible personal property; (“contenant réutilisable”) “sale” means, (a)  any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, including a sale on credit or where the price is payable by instalments, or any other contract whereby at a price or other consideration a person delivers to another person tangible personal property, (a.1)  the provision of any charge or billing, including periodic payments, (i)  upon rendering or providing or upon any undertaking to render or provide to another person a taxable service, or (ii)  for or on account of a price of admission, including any admission sold on a subscription or season ticket basis, (a.2)  the insertion of coins or tokens into a meter or other device in order to pay for the use of a commercial parking space, (a.3)  the transfer or delivery in any manner of a computer program including the assumption of, or adherence to, a licence to use the program, (b)  the production, fabrication, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the production, fabrication, processing, printing or imprinting, (c)  the furnishing and distribution of tangible personal property for a consideration by social clubs or fraternal organizations to their members or others, (d)  the furnishing, preparation or service for a consideration of food, meals or drinks, (e)  a transaction whereby the possession of tangible personal property is transferred but the vendor retains the title as security for payment of the price, (f)  a transfer for a consideration of the title to or possession of tangible personal property that has been produced, fabricated, printed or imprinted to the order of the purchaser, (g)  the production, fabrication, processing, printing or imprinting of tangible personal property or the production of a taxable service by a person for his, her or its own consumption or use when that person furnishes either directly or indirectly the materials and labour used in such production, fabrication, processing, printing or imprinting, (h)  the provision by way of promotional distribution of any tangible personal property or taxable service, (i)  the transfer of title to or possession of tangible personal property from a corporation to any shareholder thereof as the result of the winding up or dissolution of the corporation, except where the corporation has paid tax under this Act with respect to its consumption or use of the tangible personal property to be transferred, or where, at the time of the corporation’s winding up or dissolution, the tangible personal property is exempt from tax under this Act or is acquired by a shareholder solely for the purpose of resale, (j)  the delivery of beer or wine to a person who contracted with a vendor for use of the vendor’s premises to produce the beer or wine for the person’s own consumption or use, (k)  the provision of such telecommunication services as the Minister may prescribe; (“vente”) “storage” includes any keeping or retention in Ontario for any purpose except retail sale or, subject to subsection 2 (11.1), subsequent use outside Ontario of tangible personal property purchased from a vendor, but does not include the keeping, retaining or exercising of any right or power over tangible personal property shipped or brought into Ontario for the purpose of transporting it subsequently outside Ontario or for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property to be transported outside Ontario and thereafter used solely outside Ontario; (“entreposage”) “subscriber” means, in relation to an exchange or reciprocal insurance exchange (as defined in the Insurance Act), a person exchanging with another person a reciprocal contract of indemnity or insurance; (“souscripteur”) “tangible personal property” means personal property that can be seen, weighed, measured, felt or touched or that is in any way perceptible to the senses and includes computer programs, natural gas and manufactured gas; (“bien meuble corporel”) “tax” includes all penalties and interest that are or may be added to a tax under this Act; (“taxe”) “taxable service” means, (a)  telecommunication services of all kinds, including without restricting the generality of the foregoing, telephone and telegraph services, community antenna television and cable television, transmissions by microwave relay stations or by satellite, and pay television, but not including public broadcasting services that are broadcast through the air for direct reception by the public without charge, (b)  transient accommodation, (c)  labour provided to install, assemble, dismantle, adjust, repair or maintain tangible personal property other than a computer program, (c.1)  labour provided to install, configure, modify or upgrade a computer program, as those words are defined by the Minister, where there is a sale of the labour on or after July 19, 2002, (d)  any contract for the service, maintenance or warranty of tangible personal property other than a computer program, (d.1)  any contract entered into on or after July 19, 2002 for the service, maintenance or warranty of a computer program, as those expressions are defined by the Minister, or (e)  the provision of the right to park a motor vehicle or to have a motor vehicle parked in a commercial parking space; (“service taxable”) “taxable value” means, (a)  in the case of a mobile home, one-half of the sale price thereof that is charged to the person acquiring the mobile home as a residence, if such price is determined by including therein all charges for delivery of the mobile home in accordance with the terms of such sale, by excluding therefrom the retail sale price of any furniture or appliance that is not permanently attached to, and part of, the interior structure of the mobile home, and by excluding therefrom any charges for the installation or connection of the mobile home on the site to which it is delivered, or (b)  in the case of a modular home, an amount equal to 55 per cent of the sale price of such modular home on the sale thereof by its manufacturer to a builder, or where the manufacturer is the consumer of such modular home, 55 per cent of the sale price normally charged by the manufacturer on the sale thereof to a builder, but such taxable value applies only with respect to the first retail sale of a mobile home or a modular home after the 6th day of April, 1976; (“valeur taxable”) “telecommunication” means any transmission, emission or reception of signs, signals, writing, images or sound or intelligence of any nature by wire, radio, visual or other electromagnetic or laser-based system, but does not include any transmission, emission or reception or class thereof that is prescribed by the Minister to be excluded for the purpose of this definition; (“télécommunication”) “trailer” has the same meaning as in subsection 1 (1) of the Highway Traffic Act; (“remorque”) “transient accommodation” means the provision of, (a)  lodging in a hotel, motel, hostel, apartment house, lodging house, boarding house, club or other similar accommodation, whether or not a membership is required for the lodging, (b)  prepared food products provided pursuant to the American plan, modified American plan or other arrangement that combines the provision of lodging and prepared food products at a single price, or (c)  lodging or lodging and prepared food products provided as a right or privilege of membership in an organization, whether or not a specific charge for the lodging and prepared food products is made, but does not include the provision of lodging let for a continuous period of one month or more or lodging in a lodging house, rooming house or boarding house that has accommodation for fewer than four tenants; (“logement temporaire”) “unfunded benefits plan” means a plan which gives protection against risk to an individual that could otherwise be obtained by taking out a contract of insurance, whether the benefits are partly insured or not, and where payments are made by the planholder directly to or on behalf of the member of the plan or to the vendor upon the occurrence of the risk; (“régime d’avantages sociaux sans capitalisation”) “use” includes storage and the exercise of any right or power over tangible personal property incidental to the ownership of that property, but it does not include the sale of that property at a retail sale or the keeping, retaining or exercising of any right or power over tangible personal property shipped or brought into Ontario for the purpose of transporting it subsequently outside Ontario for use thereafter solely outside Ontario or for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property to be transported outside Ontario and thereafter used solely outside Ontario; (“usage”) “vendor” means a person who, in the ordinary course of business, (a)  sells or licenses tangible personal property, (b)  sells or renders a taxable service, (c)  owns or operates a place of amusement, (d)  is an insurer, an insurance agent licensed under the Insurance Act or a registered insurance broker as defined in the Registered Insurance Brokers Act, (e)  is a person, including the Crown, to whom contributions are paid in respect of an insurance scheme or compensation fund established by or under any Act of the Parliament of Canada or the Legislature of Ontario, (f)  is the planholder of a benefits plan or the person to whom the planholder or planholders of a benefits plan pay premiums, (g)  is a person who, in consideration of payment, whether direct or indirect, supplies to another person ingredients, utensils, facilities or equipment on the person’s premises for that other person to produce beer or wine for his or her own consumption or use, or (h)  is the holder of group insurance to whom charges are paid by persons whose risks are covered by the policy. (“vendeur”)  R.S.O. 1990, c. R.31, s. 1; 1993, c. 12, s. 1 (1); 1994, c. 13, s. 1; 1994, c. 17, s. 135; 1996, c. 29, s. 23; 1997, c. 10, s. 30 (1-4); 1997, c. 43, Sched. D, s. 1; 2000, c. 10, s. 23; 2001, c. 8, s. 227; 2001, c. 23, s. 188; 2002, c. 8, Sched. J, s. 1; 2002, c. 17, Sched. F, Table; 2002, c. 22, s. 170 (1); 2005, c. 31, Sched. 19, s. 1; 2006, c. 21, Sched. F, s. 136 (2); 2006, c. 33, Sched. Z.4, s. 1; 2008, c. 7, Sched. R, s. 1 (1, 2); 2010, c. 26, Sched. 17, s. 1 (1-9); 2011, c. 9, Sched. 37, s. 1 (1). Qualifying trust (1.0.1) For the purposes of this Act, a qualifying trust comes into existence on the earlier of, (a)  the date on which it satisfies such requirements as may be prescribed by the Minister for the purposes of this clause; or (b)  the earliest date on which amounts paid into the plan exceed the amounts required for the payment of benefits that are foreseeable and payable within three years, or within such other period as may be prescribed by the Minister.  2010, c. 26, Sched. 17, s. 1 (10).  2011, c. 9, Sched. 37, s. 1 (2). Continuation as qualifying trust (1.0.2) A trust that has met the definition of a “qualifying trust” in subsection (1) and has come into existence under subsection (1.0.1) is deemed to continue to be a qualifying trust for the purposes of this Act even if it ceases to meet the requirements set out in that definition.  2011, c. 9, Sched. 37, s. 1 (2). Treatment of multi-employer trusts (1.0.3) If more than one employer pays amounts into the same trust, the trust shall be treated, for the purposes of this Act, as if the amounts paid by each employer were paid into a separate trust.  The definition of “qualifying trust”, and subsections (1.0.1) and (1.0.2), apply with respect to each separate trust instead of the trust as a whole.  2011, c. 9, Sched. 37, s. 1 (2). Not a qualifying trust (1.0.4) If a separate trust does not comply with the requirements for being a qualifying trust, the separate trust is taxable as a funded benefits plan or an unfunded benefits plan, as the case may be.  2011, c. 9, Sched. 37, s. 1 (2). Fair value of transient accommodation (1.1) Despite the definition of “fair value” in subsection (1), the fair value of transient accommodation sold to a purchaser on or after May 19, 2004 and before July 1, 2010 does not include a fee imposed by the vendor if the following conditions are satisfied: 1.  The vendor forwards the fee to a non-profit agency to be used for the exclusive purpose of promoting tourism in Ontario or in the municipality in which the accommodation is located. 2.  The fee does not exceed 3 per cent of the amount that would be the fair value of the transient accommodation if no fee were imposed by the vendor. 3.  The fee is shown as a separate item on the purchaser’s invoice or receipt for the accommodation. 4.  After December 31, 2004, the fee is labelled on the purchaser’s invoice or receipt as “Destination Marketing Fee”.  2004, c. 31, Sched. 33, s. 1; 2005, c. 28, Sched. M, s. 1; 2006, c. 9, Sched. M, s. 1; 2007, c. 7, Sched. 36, s. 1; 2008, c. 7, Sched. R, s. 1 (3). Fair market value (2) For the purposes of clause (f) of the definition of “fair value” in subsection (1), the fair market value of tangible personal property that is a used motor vehicle is the fair market value as defined in subsection 4.2 (3).  1993, c. 12, s. 1 (2). Types of computer programs (3) The following types of programs are computer programs for the purposes of this Act: 1.  A program to solve a problem using a computer, machine or device, including the sequence of automatic instructions for data processing equipment necessary to solve the problem. 2.  Instructions to enable or cause a computer, machine or device to control a function or perform it or to produce a desired result and to do so either directly or using other equipment. 3.  System programs, application programs, assemblers, compilers, routines, generators and utility programs. 4.  Pre-written programs.  1997, c. 10, s. 30 (5); 2002, c. 22, s. 170 (2). Section Amendments with date in force (d/m/y) 1993, c. 12, s. 1 (1) - 29/07/1993; 1993, c. 12, s. 1 (2) - 01/10/1992; 1994, c. 13, s. 1 (1) - 20/05/1993; 1994, c. 13, s. 1 (2) - 23/06/1994; 1994, c. 13, s. 1 (4-6) - 01/07/1993; 1994, c. 13, s. 1 (7) - 23/06/1994; 1994, c. 13, s. 1 (8, 9) - 20/05/1993; 1994, c. 17, s. 135 - 06/05/1994; 1996, c. 29, s. 23 - 09/12/1996; 1997, c. 10, s. 30 (1-5) - 07/05/1997; 1997, c. 43, Sched. D, s. 1 - 18/12/1997 2000, c. 10, s. 23 (1, 2) - 03/05/2000 2001, c. 23, s. 188 (1)
- 01/07/1993; 2001, c. 23, s. 188 (2, 4, 7) - 01/10/2001; 2001, c. 23, s. 188 (3, 6) - 01/07/1993; 2001, c. 23, s. 188 (5)
- 12/09/1996 2002, c. 8, Sched. J, s. 1 - 18/06/2002; 2002, c. 17, Sched. F, Table - 01/01/2003; 2002, c. 22, s. 170 (1, 2) - 19/07/2002; 2004, c. 31, Sched. 33, s. 1 - 19/05/2004 2005, c. 28, Sched. M, s. 1 - 19/05/2005; 2005, c. 31, Sched. 19, s. 1 (1, 2) - 15/12/2005 2006, c. 9, Sched. M, s. 1 - 01/07/2006; 2006, c. 21, Sched. F, s. 136 (2) - 25/07/2007; 2006, c. 33, Sched. Z.4, s. 1 (1, 2) - 20/12/2006; 2007, c. 7, Sched. 36, s. 1 - 17/05/2007 2008, c. 7, Sched. R, s. 1 (1) - 14/05/2008; 2008, c. 7, Sched. R, s. 1 (2) - 07/05/1997; 2008, c. 7, Sched. R, s. 1 (3) - 26/03/2008 2010, c. 26, Sched. 17, s. 1 (1, 3, 5, 9) - 08/12/2010; 2010, c. 26, Sched. 17, s. 1 (2, 4, 6, 7, 8, 10) - 01/12/2010 2011, c. 9, Sched. 37, s. 1 (1, 2) - 01/12/2010