Archived income tax interpretation bulletins (ITs)

IT050 - IT099     IT100 - IT149     IT150 - IT199    

IT200 - IT249     IT250 - IT299     IT300 - IT349    

IT350 - IT399     IT400 - IT449     IT450 - IT499    

IT500 - IT549    

ITD-1 IT - Directive     ITD-2 IT - Directive    

ITD-3 IT - Directive     ITD-4 IT - Directive    

• IT254R2 Fishermen - Employees and seafarers - Value of rations and quarters (Archived)
• IT259R3 Exchanges of Property (Archived)
• IT265R3 Payments of income and capital combined (Archived)
• IT266 Taxation of members of provincial legislative assemblies (Archived)
• IT269R3 Part IV tax on taxable dividends received by a private corporation or a subject corporation (Archived)
• IT270R2 Foreign tax credit (Archived)
• IT271R Expropriations - Time and proceeds of disposition (Archived)
• IT281R2 Elections on single payments from a deferred profit-sharing plan (Archived)
• IT283R2 Capital cost allowance - Video tapes, videotape cassettes, films, computer software and master recording media (Archived)
• IT290 Non-resident-owned investment corporation - Meaning of principal business (Archived)
• IT291R2 Transfer of Property to a Corporation Under Subsection 85(1) (Archived)
• IT296 Landscaping of grounds (Archived)
• IT298 Canada - U.S. Tax Convention - Number of days 'present' in Canada (Archived)