What's new in income tax folios

Income tax folios are a series of technical publications that reflect the Canada Revenue Agency's interpretation of federal income tax provisions as they relate to various topics. They were introduced in March 2013 and are gradually replacing income tax interpretation bulletins. To see the complete list of folios, visit the income tax folio index page.

Activity in the last twelve months

New or updated folios published in the last twelve months
Date Title Type
April 29, 2017 S1-F4-C1, Basic Personal and Dependant Tax Credits New
April 26, 2017 S1-F2-C1, Education and Textbook Tax Credits Update
April 26, 2017 S1-F2-C2, Tuition Tax Credit Update
April 26, 2017 S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Update
April 26, 2017 S3-F4-C1, General Discussion of Capital Cost Allowance Update
April 21, 2017 S7-F1-C1, Split-receipting and Deemed Fair Market Value Update
April 20, 2017 S3-F8-C2, Tax Incentives for Clean Energy Equipment New
April 20, 2017 S1-F3-C4, Moving Expenses Update
March 24, 2017 S4-F7-C1, Amalgamations of Canadian Corporations Update
March 22, 2017 S1-F3-C2, Principal Residence Update
March 22, 2017 S4-F2-C2, Business Use of Home Expenses Update
March 21, 2017 S4-F2-C1, Deductibility of Fines and Penalties Update
March 4, 2017 S1-F2-C1, Education and Textbook Tax Credits Update
February 18, 2017 S4-F8-C1, Business Investment Losses Update
February 16, 2017 S4-F15-C1, Manufacturing and Processing Update
February 1, 2017 S3-F8-C1, Principal-business Corporations in the Resource Industries Update
February 1, 2017 Folio S4-F2-C2, Business Use of Home Expenses New
January 25, 2017 S5-F4-C1, Income Tax Reporting Currency Update
January 14, 2017 S1-F3-C1, Child Care Expense Deduction Update
December 16, 2016 S3-F2-C1, Capital Dividends New
December 9, 2016 S3-F4-C1, General Discussion of Capital Cost Allowance New
December 1, 2016 S1-F3-C2, Principal Residence Update
December 1, 2016 S1-F1-C1, Medical Expense Tax Credit Update
November 8, 2016 S2-F1-C2, Retiring Allowances New
November 8, 2016 S4-F11-C1, Meaning of Farming and Farming Business New
November 8, 2016 S7-F1-C1, Split-receipting and Deemed Fair Market Value New
September 27, 2016 S4-F8-C1, Business Investment Losses New
September 27, 2016 S4-F15-C1, Manufacturing and Processing New
September 2, 2016 S3-F10-C1, Qualified Investments–RRSPs, RESPs, RRIFs, RDSPs and TFSAs New
September 2, 2016 S3-F10-C2, Prohibited Investments – RRSPs, RRIFs and TFSAs New
September 2, 2016 S5-F4-C1, Income Tax Reporting Currency New

July 20, 2016

S1-F1-C2, Disability Tax Credit

Update

July 7, 2016

S2-F3-C2, Benefits and Allowances Received from Employment New
June 21, 2016 S1-F1-C1, Medical Expense Tax Credit Update
June 21, 2016 S1-F1-C2, Disability Tax Credit Update
June 21, 2016 S1-F2-C1, Education and Textbook Tax Credits Update
June 21, 2016 S1-F2-C2, Tuition Tax Credit Update

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