List of cancelled interpretation bulletins

As part of a Canada Revenue Agency initiative to remove outdated and redundant content from its website, all previously archived income tax interpretation bulletins (IT bulletins) as well as nine current IT bulletins were cancelled and removed on September 30, 2012.

The table below lists the IT bulletins that have been cancelled. The table is divided into three parts:

Part 1: Previously archived IT bulletins cancelled on September 30, 2012

Part 2: Active IT bulletins cancelled on September 30, 2012

Part 3: IT bulletins cancelled for other reasons

Note:

IT bulletins replaced by an income tax folio are listed in the Table of concordance between IT bulletins  and  income tax folios.

 

Part 1

Previously archived IT bulletins cancelled on September 30, 2012
Bulletin number Bulletin title
IT-52R4 Income bonds and income debentures (Archived)
IT-54 Wage loss replacement plans - Changes in plans established before June 19, 1971 (Archived)
IT-64R4 Corporations: Association and Control (Archived)
IT-75R3 Scholarships, fellowships, bursaries, prizes and research grants (Archived)
IT-77R

Securities in satisfaction of an income debt (Archived)

IT-78 Capital property owned on December 31, 1971 - Identical properties (Archived)
IT-80 Interest on money borrowed to redeem shares, or to pay dividends (Archived)
IT-84 Capital property owned on December 31, 1971 - Median rule (Tax-free zone) (Archived)
IT-93 Capital property owned on December 31, 1971 - Meaning of actual cost and amortized cost (Archived)
IT-98R2 Investment Corporations (Archived)
IT-107 Costs of disposition of capital property affected by the median rule (Archived)
IT-111R2 Annuities Purchased from Charitable Organizations (Archived)
IT-111R2 SR Annuities Purchased From Charitable Organizations (Archived)
IT-120R5 Principal Residence (Archived)
IT-121R3 Election to capitalize cost of borrowed money (Archived)
IT-121R3 SR Election to capitalize cost of borrowed money (Archived)
IT-122R2 United States social security taxes and benefits (Archived)
IT-132R2 Capital property owned on December 31, 1971 - Non-arm's length transactions (Archived)
IT-139R

Capital property owned on December 31, 1971 - Fair market value (Archived)

IT-143R2 Meaning of eligible capital expenditure (Archived)
IT-145R (consol.) Canadian Manufacturing and Processing Profits - Reduced Rate of Corporate Tax (Archived)
IT-150R2 Acquisition from a non-resident of certain property on death or mortgage foreclosure or by virtue of a deemed disposition (Archived)
IT-151R3 Scientific research and experimental development expenditures (Archived)
IT-151R5 Scientific Research and Experimental Development Expenditures (Archived)
IT-156R Feedlot operators (Archived)
IT-160R3 Personal use of aircraft (Archived)
IT-161R3 Non-residents - exemption from tax deductions at source on employment income (Archived)
IT-161R3 SR Non-resident Exemption (Archived)
IT-165R Returnable containers (Archived)
IT-171R2 Non-resident individuals - Computation of taxable income earned in Canada and non-refundable tax credits [1988 and subsequent taxation years] (Archived)
IT-177R2 Permanent establishment of a corporation in a province and of a foreign enterprise in Canada (Archived)
IT-177R2 SR Permanent Establishment of a Corporation in a Province and of a Foreign Enterprise in Canada (Archived)
IT-179R Change of fiscal period (Archived
IT-183 Foreign tax credit - Member of a partnership (Archived)
IT-194 Foreign tax credit - Part-time residents (Archived)
IT-199 Identical properties acquired in non-arm's length transactions (Archived)
IT-203 Interest on death duties (Archived)
IT-215R Reserves, contingent accounts and sinking funds (Archived)
IT-215RSR Reserves, contingent accounts and sinking funds (Archived)
IT-216 Corporation holding property as agent for shareholder (Archived)
IT-217R Depreciable Property Owned on December 31, 1971 (Archived)
IT-221R3 (consol.) Determination of an Individual's Residence Status (Archived)
IT-223 Overhead expense insurance vs. income insurance (Archived)
IT-233R Lease Option Agreements; Sale Leaseback Agreements (Archived)
IT-236R4 Reserves - Disposition of Capital Property (Archived)
IT-239R2 Deductibility-Cap. Losses from Guaranteeing Loans (Archived)
IT-241 Reassessments made after the four-year limit (Archived)
IT-241SR Reassessments made after the four-year limit (Archived)
IT-247 Employer's contribution to pensioners' premiums under provincial medical and hospital services plans (Archived)
IT-254R2 Fishermen - Employees and seafarers - Value of rations and quarters (Archived)
IT-259R3 Exchanges of Property (Archived)
IT-265R3 Payments of income and capital combined (Archived)
IT-266 Taxation of members of provincial legislative assemblies (Archived)
IT-269R3 Part IV tax on taxable dividends received by a private corporation or a subject corporation (Archived)
IT-270R2 Foreign tax credit (Archived)
IT-271R Expropriations - Time and proceeds of disposition (Archived)
IT-281R2 Elections on single payments from a deferred profit-sharing plan (Archived)
IT-283R2 Capital cost allowance - Video tapes, videotape cassettes, films, computer software and master recording media (Archived)
IT-290 Non-resident-owned investment corporation - Meaning of principal business (Archived)
IT-291R2 Transfer of Property to a Corporation Under Subsection 85(1) (Archived)
IT-296 Landscaping of grounds (Archived)
IT-298 Canada - U.S. Tax Convention - Number of days 'present' in Canada (Archived)
IT-307R3 Spousal Registered Retirement Savings Plans (Archived)
IT-314 Income of dealers in oil and gas leases (Archived)
IT-315 Archived - Interest expense incurred for the purpose of winding-up or amalgamation (Archived)
IT-316 Awards for employees' suggestions and inventions (Archived)
IT-317R Capital cost allowance - Radio and television equipment (Archived)
IT-319 Cost of obligations owned on December 31, 1971 (Archived)
IT-321R

Insurance Agents and Brokers- Unearned Commissions (Archived)

 IT-323

Sale of mortgage included in proceeds of disposition of depreciable property (Archived)

 IT-324

Capital cost allowance - Emphyteutic lease (Archived)

 IT-327

Capital cost allowance - Elections under Regulation 1103 (Archived)

 IT-330R

Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived)

 IT-332R

Personal-use property (Archived)

 IT-335R

Indirect payments (Archived)

 IT-336R

Capital cost allowance - Pollution control property (Archived)

 IT-337R3

Retiring Allowances (Archived)

 IT-337R4

Retiring Allowances (Archived)

 IT-338R2

Partnership Interests - Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived)

 IT-341R3

Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived)

 IT-347R2

Income Tax Act - Crown Corporations (Archived)

 IT-351

Income from a foreign source - Blocked currency (Archived)

 IT-353R2

Partnership interest - Some adjustments to cost base (Archived)

 IT-355R2

Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived)

 IT-363R2

Deferred profit sharing plans - Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived)

 IT-367R3

Capital cost allowance - Multiple-unit residential buildings (Archived)

 IT-370

Trusts - Capital property owned on December 31, 1971 (Archived)

 IT-374

Meaning of "Settlor" (Archived)

 IT-377R

Director's, executor's and juror's fees (Archived)

 IT-382

Debts bequeathed or forgiven on death (Archived)

 IT-387R2

Meaning of "Identical Properties" (Archived)

 IT-388

Income bonds issued by foreign corporations (Archived)

 IT-390

Unit trusts - Cost of right and adjustments to cost base (Archived)

 IT-390 SR

Unit trusts - Cost of rights and adjustments to cost base (Archived)

 IT-392

Meaning of the term "share" (Archived)

 IT-405

Inadequate considerations - Acquisitions and dispositions (Archived)

 IT-408R

Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived)

 IT-409

Winding-up of a non-profit organization (Archived)

 IT-410R

Debt obligations - Accrued interest on transfer (Archived)

 IT-410R SR

Debt obligations - Accrued interest on transfer (Archived)

 IT-415R2

Deregistration of Registered Retirement Savings Plans (Archived)

 IT-419R

Meaning of Arm's Length (Archived)

 IT-423

Sale of sand, gravel or topsoil (Archived)

 IT-426

Shares sold subject to an earn-out agreement (Archived)

 IT-430R3

Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived)

 IT-441

Capital cost allowance - Certified feature productions and certified short productions (Archived)

 IT-445

The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate  consideration in non-arm's (Archived)

 IT-446R

Legacies (Archived)

 IT-449R

Meaning of "vested indefeasibly" (Archived)

 IT-452

Utility service connections (Archived)

 IT-461

Forfeited deposits (Archived)

 IT-467R

Damages, settlements and similar payments (Archived)

 IT-474R

Amalgamations of Canadian corporations (Archived)

 IT-476

Capital cost allowance - Gas and oil exploration and production equipment (Archived)

IT-481 

Timber resource property and timber limits (Archived)

 IT-482

Capital cost allowance - Pipelines (Archived)

 IT-482SR

Capital cost allowance - Pipelines (Archived)

 IT-483

Credit unions (Archived)

 IT-488R2

Winding-up of 90% Owned Taxable Canadian Corporations (Archived)

 IT-493

Agency cooperative corporations (Archived)

 IT-495R2

Child Care Expenses (Archived)

 IT-497R3

Overseas Employment Tax Credit (Archived)

 IT-498

The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived)

 IT-503

Exploration and development shares (Archived)

 IT-505

Mortgage foreclosures and conditional sales repossessions (Archived)

 IT-507R

Small Business Development Bonds and Small Business Bonds (Archived)

 IT-517R

Pension Tax Credit (Archived)

 IT-520 (consol.)

Unused foreign tax credits - Carryforward and carryback (Archived)

 IT-530

Support Payments (Archived)

 

Part 2

Active IT bulletins cancelled on September 30, 2012
Bulletin number Bulletin title
IT-105 Administrative costs of pension plans
IT-123R4 Disposition of and transactions involving eligible capital property
IT-130 Capital property owned on December 31, 1971 - Actual cost of property owned by a testamentary trust
IT-133 Stock exchange transactions - Date of disposition of shares
IT-151R4 Scientific research and experimental development expenditures
IT-360R2 Interest payable in a foreign currency
IT-389R Vacation pay trusts established under collective agreement
IT-412R2 Foreign property of registered plans
IT-512 Determination and redetermination of losses

Part 3

An IT bulletin may be cancelled for reasons not covered by Part 1 or Part 2.

IT bulletins cancelled for other reasons
Bulletin number Bulletin title Reason for replacement or cancellation Cancellation date
IT-151R5 (consol.) Scientific Research and Experimental Development Expenditures Release of consolidated SR&ED policy documents - Replaced by Policies on SR&ED expenditures and the calculation of SR&ED investment tax credits on the SR&ED forms and publications page

28-06-2013

IT404R Payments to lottery ticket vendors Change of position. Effective January 1, 2014, payments to lottery ticket vendors are taxable as business income.

 31-12-2013

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