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.
- 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
- CANCELLED - 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
- CANCELLED - IT334R2 Miscellaneous receipts
- IT335R2 Indirect Payments
- CANCELLED - IT337R4-CONSOLID Retiring Allowances
- IT339R2 Meaning of 'private health services plan' (1988 and subsequent taxation years)
- CANCELLED - IT340R Scholarships, Fellowships, Bursaries, and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Income
- CANCELLED - IT340SR 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
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