On July 20, 2005, the Civil Marriage Act (Bill C-38) received royal assent. The Act extends equal access to civil marriage to same-sex couples while respecting religious freedom. The Act applies throughout Canada.
The Act includes consequential amendments to eight federal laws including: the Canada Business Corporations Act, Canada Cooperatives Act, Civilian War-related Benefits Act, Divorce Act, Federal Law and Civil Law of the Province of Quebec Act, Income Tax Act, Marriage (Prohibited Degrees) Act, and Modernization of Benefits and Obligations Act. According to the Government, these amendments were made to ensure the equal treatment of opposite-sex and same-sex married couples
(Click here for link to Bill C-38)