Current income tax information circulars (ICs)

IC-CHECKLIST Income Tax Information Circular - Checklist    

IC00 - IC09     IC70 - IC79    

IC80 - IC89     IC90 - IC99    

• IC70-6R5 Advance Income Tax Rulings
• IC71-9R Unclaimed Dividends
• IC71-14R3 The Tax Audit
• IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions
• IC72-5R2 Registered Supplementary Unemployment Benefit Plans
• IC72-13R8 Employees' Pension Plans
• IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116
• IC72-22R9 Registered Retirement Savings Plans
• IC73-13 Investment Clubs
• IC73-13SR S.R. - Investment Clubs
• IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees
• IC74-21R Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40
• IC75-2R8 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election
• IC75-6R2 Required Withholding From Amounts Paid to Non Residents Providing Services in Canada
• IC75-7R3 Reassessment of a Return of Income
• IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools
• IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
• IC76-19R3 Transfer of Property to a Corporation Under Section 85
• IC77-1R5 Deferred Profit Sharing Plans
• IC77-6R Registered Charities: Designation as Associated Charities
• IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
• IC77-11 Sales Tax Reassessments - Deductibility in Computing Income
• IC77-16R4 Non-Resident Income Tax
• IC78-4R3 Investment Tax Credit Rates
• IC78-4R3SR Special Release - Investment Tax Credit Rates
• IC78-5R3 Communal Organizations
• IC78-10R5 Books and Records Retention/Destruction
• IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns
• IC78-18R6 Registered Retirement Income Funds