The age of consent, also known as the "age of protection", refers to the age at which a young person can legally consent to sexual activity.All sexual activity without consent, regardless of age, is a criminal offence.The age of consent laws apply to all forms of sexual activity, ranging from sexual touching (e.g., kissing) to sexual intercourse.

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It was raised from 14 years on May 1, 2008 by the .

However, the age of consent is 18 years where the sexual activity "exploits" the young person -- when it involves prostitution, pornography or occurs in a relationship of authority, trust or dependency (e.g., with a teacher, coach or babysitter).

Sexual activity can also be considered exploitative based on the nature and circumstances of the relationship, e.g., the young person's age, the age difference between the young person and their partner, how the relationship developed (quickly, secretly, or over the Internet) and how the partner may have controlled or influenced the young person.

The and there is no relationship of trust, authority or dependency or any other exploitation of the young person.

There are a number of dates during the year when returns are due to be filed or payments are due to be paid.

Also, there are dates when we pay credits or benefits to you.

This page gives information about these important dates.

When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be paid on time and your return to be filed on time if we receive it or if it is postmarked on the next business day.

This means that if the partner is 5 years or older than the 14 or 15 year old, any sexual activity will be considered a criminal offence unless it occurs after they are married to each other (in accordance with the "solemnization" of marriage requirements that are established in each province and territory, governing how and when a marriage can be performed, including the minimum age at which someone may marry).