Archived income tax information circulars (ICs)

Archived income tax information circulars (ICs)

IC00 - IC09     IC10 - IC19     IC70 - IC79    

IC80 - IC89     IC90 - IC99    

IC90 - IC99

• IC92-1 Guidelines for Accepting Late, amended or Revoked Elections (Archived)
• IC92-2 Guidelines for the cancellation and Waiver of Interest and Penalties (Archived)
• IC92-3 Guidelines for Refunds Beyond the Normal Three Year Period (Archived)