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Home  ->  Glossary  -> Age of majority / minor child

Age of Majority by Province / Minor Child

A minor is a person who has not yet reached the age of majority.

The age of majority is the age at which a person is considered to be an adult legally, and in Canada it is normally determined by province of residence.

However, the age of 18 is the age of majority for the attribution rules relating to transfers or gifts to a related minor child, as defined by s. 74.1(2) of the Income Tax Act.

Links for each province are to the Age of Majority Act, or to the Quebec Civil Code.

Age of Majority of 18 Years




Prince Edward Island



Age of Majority of 19 years

British Columbia

New Brunswick

Newfoundland and Labrador

Northwest Territories

Nova Scotia



Revised: May 29, 2024


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