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Income Tax Information Circular
Income Tax Information Circular - Checklist
Subject: Checklist
Date: June 06, 2012This version is only available electronically.
| Number | Date | Status | Title |
|---|---|---|---|
| 00‑1R2 | 22‑10‑2007 | Voluntary Disclosures Program | |
| 01‑1 | 18‑09‑2001 | Third-Party Civil Penalties | |
| 05-1R1 | June 2010 | Electronic Record Keeping | |
| 06-1 | 05‑10‑2006 | Income Tax Transfer Pricing and Customs Valuation | |
| 07-1 | 31‑05‑2007 | Taxpayer Relief Provisions | |
| 70‑6R5 | 17‑05‑2002 | Advance Income Tax Rulings | |
| 71‑9R | 04‑09‑1984 | Unclaimed Dividends | |
| 71‑14R3t | 18‑06‑1984 | The Tax Audit | |
| 71‑17R5 | 01‑01‑2005 | Guidance on Competent Authority Assistance Under Canada's Tax Conventions | |
| 72‑5R2 | 03‑01‑2003 | Registered Supplementary Unemployment Benefit Plans | |
| 72‑13R8 | 16‑12‑1988 | Employees' Pension Plans | |
| 72‑17R6 | 29‑09‑2011 | Procedures Concerning the Disposition of Taxable Canadian Property by Non‑Residents of Canada – Section 116 | |
| 72‑22R9 | 17‑06‑1996 | Registered Retirement Savings Plans | |
| 73‑13 | 16‑05‑1973 | Investment Clubs | |
| 73‑13 (SR) | 06‑04‑1992 | Special Release – Investment Clubs | |
| 73‑21R9 | 19‑10‑2006 | Claims for Meals and Lodging Expenses of Transport Employees | |
| 74‑21R | 06‑06‑1977 | Payments out of Pension and Deferred Profit Sharing Plans – ITAR 40 | |
| 75‑2R8 | 05‑05‑2011 | Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election | |
| 75‑6R2 | 23‑02‑2005 | Required Withholding From Amounts Paid to Non‑Residents Providing Services in Canada | |
| 75‑7R3 | 09‑07‑1984 | Reassessment of a Return of Income | |
| 75‑23 | 29‑09‑1975 | Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools | |
| 76‑12R6 | 02‑11‑2007 | Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries With Which Canada Has a Tax Convention | |
| 76‑19R3 | 17‑06‑1996 | Transfer of Property to a Corporation Under Section 85 | |
| 77‑1R5 | 17‑08‑2007 | Deferred Profit Sharing Plans | |
| 77‑6R | 30‑12‑2011 | Designation as Associated Charities | |
| 77‑9R | 22‑06‑1983 | Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates | |
| 77‑11 | 13‑06‑1977 | Sales Tax Reassessments – Deductibility in Computing Income | |
| 77‑16R4 | 11‑05‑1992 | Non‑Resident Income Tax | |
| 78‑4R3 | 14‑11‑1986 | Investment Tax Credit Rates | |
| 78‑4R3 | 13‑11‑1987 | Special Release – Investment Tax Credit Rates | |
| 78‑5R3 | 11‑09‑1998 | Communal Organizations | |
| 78‑10R5 | June 2010 | Books and Records – Retention/Destruction | |
| 78‑14R4 | 01‑07‑2006 | Guidelines for Trust Companies and Other Persons Responsible for Filing T3GR, T3D, T3P, T3S, T3RI, and T3F Returns | |
| 78‑18R6 | 06‑03‑2002 | Registered Retirement Income Funds | |
| 82‑2R2 | 20‑11‑1992 | Social Insurance Number Legislation That Relates to the Preparation of Information Slips | |
| 82‑6R9 | 25‑11‑2011 | Clearance Certificate | |
| 84‑1 | 09‑07‑1984 | Revision of Capital Cost Allowance Claims and Other Permissive Deductions | |
| 84‑3RATT. | 05‑05‑2011 | Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada | |
| 84‑3R6 | 09‑07‑2010 | Gifts to Certain Charitable Organizations Outside Canada | |
| 84‑6 | 28‑12‑1984 | Canada‑United States Social Security Agreement | |
| 86‑4R2 Supp. 1 | 28‑06‑1991 | SR&ED – Automotive Industry Application Paper | |
| 86‑4R2 Supp. 2 | 10‑04‑1992 | SR&ED – Aerospace Industry Application Paper | |
| 86‑4R3 | 24‑05‑1994 | Scientific Research and Experimental Development | |
| 87-2R | 27‑09‑1999 | International Transfer Pricing | |
| 87‑3 | 08‑05‑1987 | Alberta Stock Savings Plan | |
| 88‑2 | 21‑10‑1988 | General Anti‑Avoidance Rule – Section 245 of the Income Tax Act | |
| 88‑2 Supp. 1 |
13‑07‑1990 | Supplement – General Anti‑Avoidance Rule – Section 245 of the Income Tax Act | |
| 89-2R2 | 24‑03‑2006 | Director's Liability Section 227.1 of the Income Tax Act, Section 323 the Excise Tax Act, Section 81 of the Air Travellers Security Charge Act, and Subsection 295(1) of the Excise Act, 2001 | |
| 89‑3 | 25‑08‑1989 | Policy Statement on Business Equity Valuations | |
| 89‑4 | 14‑08‑1989 | Tax Shelter Reporting | |
| 93‑3R1 | 18‑11‑2010 | Registered Education Savings Plans | |
| 94‑1 | 04‑02‑1994 | SR&ED – Plastic Industry Application Paper | |
| 94‑2 | 24‑06‑1994 | SR&ED – Machinery and Equipment Industry Application Paper | |
| 94‑4R | 16‑03‑2001 | International Transfer Pricing: Advance Pricing Arrangements (APAS) | |
| 94‑4R (SR) | 18‑03‑2005 | Special Release – Advance Pricing Arrangements for Small Businesses | |
| 97‑1 | 28‑02‑1997 | Scientific Research and Experimental Development – Administrative Guidelines for Software Development | |
| 97‑2R12 | 14‑11‑2011 | Customized Forms | |
| 98‑1R3 | 12‑02‑2008 | Collections Policies | |
| 98‑2 | 01‑09‑1998 | Prescribed Compensation for Registered Pension Plans | |
| 99‑1 | 30‑11‑2011 | Registered Disability Savings Plans |
