Current income tax interpretation bulletins (ITs)

IT-INDEX    

IT050 - IT099     IT100 - IT149     IT150 - IT199    

IT200 - IT249     IT250 - IT299     IT300 - IT349    

IT350 - IT399     IT400 - IT449     IT450 - IT499    

IT500 - IT549    

• IT302R3 Losses of a Corporation - The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility - After January 15, 1987
• IT303 Know-how and similar payments to non-residents
• IT303SR Know-how and similar payments to non-residents
• IT304R2 Condominiums
• IT305R4 Testamentary Spouse Trusts
• IT306R2 Capital Cost Allowance - Contractor's Movable Equipment
• IT307R4 Spousal or Common-Law Partner Registered Retirement Savings Plans
• IT309R2 Premium on Life Insurance Used as Collateral
• IT313R2 Eligible Capital Property - Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died
• IT320R3 Qualified Investments - Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds
• IT322R Farm losses
• IT325R2 Property transfers after divorce and annulment
• IT326R3 Returns of Deceased Persons as 'Another Person'
• IT328R3 Losses on Shares on Which Dividends Have Been Received
• IT334R2 Miscellaneous receipts
• IT335R2 Indirect Payments
• IT337R4-CONSOLID Retiring Allowances
• IT339R2 Meaning of 'private health services plan' (1988 and subsequent taxation years)
• IT340R Scholarships, fellowships, bursaries and research grants - Forgivable loans, repayable awards ...
• IT340RSR Scholarships, fellowships, bursaries and research grants - Forgivable loans, repayable awards and repayable employment income
• IT341R4 Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money
• IT342R Trusts - Income payable to beneficiaries
• IT343R Meaning of the term corporation
• IT346R Commodity futures and certain commodities
• IT349R3 Intergenerational Transfers of Farm Property on Death