Plain meaning
The date or event when a statute, regulation, or legal measure begins to apply.
Also called
comes into force
came into force
effective date
in force date
Key points
- A law may receive royal assent before all of its provisions are in force.
- Different provisions in the same act can come into force on different dates.
- Some provisions come into force by Order in Council.
- Effective dates matter for tax years, filing obligations, credits, rebates, tariffs, and penalties.
Why it comes up
Tax announcements can be confusing when approval, royal assent, and effective dates are different.