Current income tax interpretation bulletins (ITs)
What the “Archived” label means for interpretation bulletins
On August 1, 2013 a standardized Treasury Board of Canada Secretariat “Archived Content” notice was added to all interpretation bulletins (ITs) on the CRA website. The notice has no effect on the status or reliability of the ITs. They are current up to the effective date stated in each publication.
The “Archived” designation merely confirms that the page is not subject to Government of Canada Web standards and that the content will not be altered or updated. Each IT will be cancelled when it is replaced by an income tax folio. For more information, go to Introducing income tax folios.
Taxpayers and their representatives may continue to refer to the ITs for explanations of the CRA’s interpretation of federal income tax law, keeping in mind the caution that has always applied:
While the comments in a particular paragraph in an IT may relate to provisions of the law in force at the time they were made, such comments are not a substitute for the law. The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made.
Effective September 30, 2012, all previously archived income tax interpretation bulletins were cancelled and removed from the CRA website. For additional information, please refer to Cancellation of income tax technical publications.
- IT200 Surface rentals and farming operations
- IT201R2 Foreign Tax Credit - Trusts and Beneficiaries
- IT202R2 Employees' or workers' compensation
- IT206R Separate businesses
- IT209R Inter-vivos gifts of capital property to individuals directly or through trusts
- IT209RSR Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts
- IT210R2 Income of Deceased Persons - Periodic Payments and Investment Tax Credit
- IT211R Membership dues - Associations and societies
- IT212R3 Income of deceased persons - Rights or things
- IT212R3SR Special Release: Income of Deceased Persons - Rights or Things
- CANCELLED - IT213R Prizes from lottery schemes, pool system betting and giveaway contests
- IT218R Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa
- CANCELLED - IT220R2 Capital cost allowance - Proceeds of disposition of depreciable property
- CANCELLED - IT220R2SR Capital Cost Allowance - Proceeds of Disposition of Depreciable Property
- CANCELLED - IT221R3-CONSOLID Determination of an Individual's Residence Status
- IT226R Gift to a charity of a residual interest in real property or an equitable interest in a trust
- IT231R2 Partnerships - Partners not dealing at arm's length
- IT232R3 Losses - Their Deductibility in the Loss Year or in Other Years
- IT234 Income of deceased persons - Farm crops
- IT238R2 Fees paid to investment counsel
- IT242R Retired Partners
- IT243R4 Dividend Refund to Private Corporations
- IT244R3 Gifts by individuals of life insurance policies as charitable donations
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