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    

• IT307R3 Spousal Registered Retirement Savings Plans (Archived)
• IT314 Income of dealers in oil and gas leases (Archived)
• IT315 Archived - Interest expense incurred for the purpose of winding-up or amalgamation (Archived)
• IT316 Awards for employees' suggestions and inventions (Archived)
• IT317R Capital cost allowance - Radio and television equipment (Archived)
• IT319 Cost of obligations owned on December 31, 1971 (Archived)
• IT321R Insurance Agents and Brokers- Unearned Commissions (Archived)
• IT323 Sale of mortgage included in proceeds of disposition of depreciable property (Archived)
• IT324 Capital cost allowance - Emphyteutic lease (Archived)
• IT327 Capital cost allowance - Elections under Regulation 1103 (Archived)
• IT330R Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived)
• IT332R Personal-use property (Archived)
• IT335R Indirect payments (Archived)
• IT336R Capital cost allowance - Pollution control property (Archived)
• IT337R3 Retiring Allowances (Archived)
• IT337R4 Retiring Allowances (Archived)
• IT338R2 Partnership Interests - Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived)
• IT341R3 Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived)
• IT347R2 Income Tax Act - Crown Corporations (Archived)