I-3 - Taxation Act

Section 737.22.0.0.5 Disposition versions

2019-12-11

737.22.0.0.5. In this Title,

“eligible activity period” of an individual who is a foreign expert for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign expert;

(b)  the day on which that period totals five years, with reference to

i.  where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual, and

ii.  in any other case, the aggregate of all preceding periods each of which is

(1)  all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.22.0.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1; and

(c)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,

i.  unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year under any of the sections mentioned in the third paragraph of section 737.19.2, or could so deduct such an amount if an employer had not failed to apply, in respect of the individual, for a qualification certificate or a certificate referred to in any of the sections mentioned in subparagraph ii of paragraph a of section 737.20, or

ii.  if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;

“eligible employer” means a person or a partnership who or which carries on a business in Canada, but does not include a person mentioned in section 984 or 985 or an eligible university entity within the meaning of paragraph f of section 1029.8.1, for the period in which the person or partnership undertakes or causes to be undertaken on the person’s or partnership’s behalf in Québec, as part of a project, scientific research and experimental development related to a business of the person or partnership and for the periods that precede and follow the carrying out of the project;

“eligible income”, for a taxation year, of an individual who is a foreign expert at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer and that may reasonably be attributed to the foreign expert’s eligible activity period in relation to that employment;

“foreign expert” for all or part of a taxation year means an individual in respect of whom the following conditions are met:

(a)  at a particular time after 9 March 1999, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(b)  the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;

(c)  from the particular time to the end of the year or the part of the year,

i.  the individual works exclusively or almost exclusively for the eligible employer, and

ii.  the individual performs duties as an employee of the eligible employer exclusively or almost exclusively as part of a scientific research and experimental development project, whether before, during or after the carrying out of the project; and

(d)  the eligible employer has obtained in respect of the individual, for the purposes of this Title, a certificate issued by the Minister of Economy and Innovation for the taxation year and the certificate and, if applicable, all the similar certificates that were obtained in respect of the individual for preceding taxation years certify that, from the particular time to the end of the year or the part of the year, the individual is recognized as an expert;

“specified period” of an individual in relation to an employment held by the individual with an eligible employer means

(a)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s eligible activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “eligible activity period”; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where an individual is not a foreign expert for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer, because the certificate referred to in the definition of “foreign expert” in the first paragraph was not obtained in respect of the individual, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign expert.

For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment held by the individual with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.

2000, c. 39, s. 53; 2002, c. 9, s. 14; 2003, c. 29, s. 137; 2004, c. 21, s. 168; 2005, c. 38, s. 116; 2006, c. 8, s. 31; 2012, c. 8, s. 87; 2013, c. 28, s. 141; 2019, c. 29, s. 86.

2014-01-05

737.22.0.0.5. In this Title,

“eligible activity period” of an individual who is a foreign expert for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign expert;

(b)  the day on which that period totals five years, with reference to

i.  where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual, and

ii.  in any other case, the aggregate of all preceding periods each of which is

(1)  all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.22.0.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1; and

(c)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,

i.  unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year under any of the sections mentioned in the third paragraph of section 737.19.2, or could so deduct such an amount if an employer had not failed to apply, in respect of the individual, for a qualification certificate or a certificate referred to in any of the sections mentioned in subparagraph ii of paragraph a of section 737.20, or

ii.  if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;

“eligible employer” means a person or a partnership who or which carries on a business in Canada, but does not include a person mentioned in section 984 or 985 or an eligible university entity within the meaning of paragraph f of section 1029.8.1, for the period in which the person or partnership undertakes or causes to be undertaken on the person’s or partnership’s behalf in Québec, as part of a project, scientific research and experimental development related to a business of the person or partnership and for the periods that precede and follow the carrying out of the project;

“eligible income”, for a taxation year, of an individual who is a foreign expert at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer and that may reasonably be attributed to the foreign expert’s eligible activity period in relation to that employment;

“foreign expert” for all or part of a taxation year means an individual in respect of whom the following conditions are met:

(a)  at a particular time after 9 March 1999, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(b)  the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;

(c)  from the particular time to the end of the year or the part of the year,

i.  the individual works exclusively or almost exclusively for the eligible employer, and

ii.  the individual performs duties as an employee of the eligible employer exclusively or almost exclusively as part of a scientific research and experimental development project, whether before, during or after the carrying out of the project; and

(d)  the eligible employer has obtained in respect of the individual, for the purposes of this Title, a certificate issued by the Minister of Higher Education, Research, Science and Technology for the taxation year and the certificate and, if applicable, all the similar certificates that were obtained in respect of the individual for preceding taxation years certify that, from the particular time to the end of the year or the part of the year, the individual is recognized as an expert;

“specified period” of an individual in relation to an employment held by the individual with an eligible employer means

(a)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s eligible activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “eligible activity period”; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where an individual is not a foreign expert for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer, because the certificate referred to in the definition of “foreign expert” in the first paragraph was not obtained in respect of the individual, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign expert.

For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment held by the individual with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.

2000, c. 39, s. 53; 2002, c. 9, s. 14; 2003, c. 29, s. 137; 2004, c. 21, s. 168; 2005, c. 38, s. 116; 2006, c. 8, s. 31; 2012, c. 8, s. 87; 2013, c. 28, s. 141.

2012-05-09

737.22.0.0.5. In this Title,

“eligible activity period” of an individual who is a foreign expert for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign expert;

(b)  the day on which that period totals five years, with reference to

i.  where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual, and

ii.  in any other case, the aggregate of all preceding periods each of which is

(1)  all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.22.0.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1; and

(c)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,

i.  unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year under any of the sections mentioned in the third paragraph of section 737.19.2, or could so deduct such an amount if an employer had not failed to apply, in respect of the individual, for a qualification certificate or a certificate referred to in any of the sections mentioned in subparagraph ii of paragraph a of section 737.20, or

ii.  if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;

“eligible employer” means a person or a partnership who or which carries on a business in Canada, but does not include a person mentioned in section 984 or 985 or an eligible university entity within the meaning of paragraph f of section 1029.8.1, for the period in which the person or partnership undertakes or causes to be undertaken on the person’s or partnership’s behalf in Québec, as part of a project, scientific research and experimental development related to a business of the person or partnership and for the periods that precede and follow the carrying out of the project;

“eligible income”, for a taxation year, of an individual who is a foreign expert at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer and that may reasonably be attributed to the foreign expert’s eligible activity period in relation to that employment;

“foreign expert” for all or part of a taxation year means an individual in respect of whom the following conditions are met:

(a)  at a particular time after 9 March 1999, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(b)  the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;

(c)  from the particular time to the end of the year or the part of the year,

i.  the individual works exclusively or almost exclusively for the eligible employer, and

ii.  the individual performs duties as an employee of the eligible employer exclusively or almost exclusively as part of a scientific research and experimental development project, whether before, during or after the carrying out of the project; and

(d)  the eligible employer has obtained in respect of the individual, for the purposes of this Title, a certificate issued by the Minister of Economic Development, Innovation and Export Trade for the taxation year and the certificate and, if applicable, all the similar certificates that were obtained in respect of the individual for preceding taxation years certify that, from the particular time to the end of the year or the part of the year, the individual is recognized as an expert;

“specified period” of an individual in relation to an employment held by the individual with an eligible employer means

(a)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s eligible activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “eligible activity period” ; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where an individual is not a foreign expert for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer, because the certificate referred to in the definition of “foreign expert” in the first paragraph was not obtained in respect of the individual, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign expert.

For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment held by the individual with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.

2000, c. 39, s. 53; 2002, c. 9, s. 14; 2003, c. 29, s. 137; 2004, c. 21, s. 168; 2005, c. 38, s. 116; 2006, c. 8, s. 31; 2012, c. 8, s. 87.

2006-06-08

737.22.0.0.5. In this Title,

“eligible activity period” of an individual who is a foreign expert for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign expert;

(b)  the day on which that period totals five years, with reference to

i.  where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual, and

ii.  in any other case, the aggregate of all preceding periods each of which is

(1)  all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.22.0.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1; and

(c)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,

i.  unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year under any of the sections mentioned in the third paragraph of section 737.19.2, or could so deduct such an amount if an employer had not failed to apply, in respect of the individual, for a qualification certificate or a certificate referred to in any of the sections mentioned in subparagraph ii of paragraph a of section 737.20, or

ii.  if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;

“eligible employer” means a person or a partnership who or which carries on a business in Canada, but does not include a person mentioned in section 984 or 985 or an eligible university entity within the meaning of paragraph f of section 1029.8.1, for the period in which the person or partnership undertakes or causes to be undertaken on the person’s or partnership’s behalf in Québec, as part of a project, scientific research and experimental development related to a business of the person or partnership and for the periods that precede and follow the carrying out of the project;

“eligible income”, for a taxation year, of an individual who is a foreign expert at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer and that may reasonably be attributed to the foreign expert’s eligible activity period in relation to that employment;

“foreign expert” for all or part of a taxation year means an individual in respect of whom the following conditions are met:

(a)  at a particular time after 9 March 1999, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(b)  the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;

(c)  from the particular time to the end of the year or the part of the year,

i.  the individual works exclusively or almost exclusively for the eligible employer, and

ii.  the individual performs duties as an employee of the eligible employer exclusively or almost exclusively as part of a scientific research and experimental development project, whether before, during or after the carrying out of the project; and

(d)  the eligible employer obtained in respect of the individual from the Minister of Economic Development, Innovation and Export Trade, after having applied therefor in writing before 1 March of the calendar year following the taxation year, a certificate, that has not been revoked, certifying that the individual is specialized in the management or financing of innovative activities or in the foreign marketing or the transfer of advanced technologies;

“specified period” of an individual in relation to an employment held by the individual with an eligible employer means

(a)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s eligible activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “eligible activity period” ; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where an individual is not a foreign expert for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer, because the certificate referred to in the definition of “foreign expert” in the first paragraph was not obtained in respect of the individual, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign expert.

For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment held by the individual with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.

2000, c. 39, s. 53; 2002, c. 9, s. 14; 2003, c. 29, s. 137; 2004, c. 21, s. 168; 2005, c. 38, s. 116; 2006, c. 8, s. 31.

2006-03-01

737.22.0.0.5. In this Title,

“eligible activity period” of an individual who is a foreign expert for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign expert;

(b)  the day on which that period totals five years, with reference to

i.  where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual, and

ii.  in any other case, the aggregate of all preceding periods each of which is

(1)  all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.22.0.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.0.5.1 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1; and

(c)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,

i.  unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year under any of the sections mentioned in the third paragraph of section 737.19.2, or could so deduct such an amount if an employer had not failed to apply, in respect of the individual, for a qualification certificate or a certificate referred to in any of the sections mentioned in subparagraph ii of paragraph a of section 737.20, or

ii.  if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;

“eligible employer” means a person or a partnership who or which carries on a business in Canada, but does not include a person mentioned in section 984 or 985 or an eligible university entity within the meaning of paragraph f of section 1029.8.1, for the period in which the person or partnership undertakes or causes to be undertaken on the person’s or partnership’s behalf in Québec, as part of a project, scientific research and experimental development related to a business of the person or partnership and for the periods that precede and follow the carrying out of the project;

“eligible income”, for a taxation year, of an individual who is a foreign expert at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer and that may reasonably be attributed to the foreign expert’s eligible activity period in relation to that employment;

“foreign expert” for all or part of a taxation year means an individual in respect of whom the following conditions are met:

(a)  at a particular time after 9 March 1999, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(b)  the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;

(c)  from the particular time to the end of the year or the part of the year,

i.  the individual works exclusively or almost exclusively for the eligible employer, and

ii.  the individual performs duties as an employee of the eligible employer exclusively or almost exclusively as part of a scientific research and experimental development project, whether before, during or after the carrying out of the project; and

(d)  the eligible employer obtained in respect of the individual from the Minister of Economic and Regional Development and Research, after having applied therefor in writing before 1 March of the calendar year following the taxation year, a certificate, that has not been revoked, certifying that the individual is specialized in the management or financing of innovative activities or in the foreign marketing or the transfer of advanced technologies;

“specified period” of an individual in relation to an employment held by the individual with an eligible employer means

(a)  if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s eligible activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of "eligible activity period"; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where an individual is not a foreign expert for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer, because the certificate referred to in the definition of "foreign expert" in the first paragraph was not obtained in respect of the individual, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign expert.

For the purposes of the definition of "eligible income" in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment held by the individual with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.

2000, c. 39, s. 53; 2002, c. 9, s. 14; 2003, c. 29, s. 137; O.C. 222-2004; 2004, c. 21, s. 168; 2005, c. 38, s. 116.