Current income tax information circulars (ICs)
Current income tax information circulars (ICs)
- IC70-6R12 Advance Income Tax Rulings and Technical Interpretations
- IC71-9R Unclaimed Dividends
- IC71-14R3 The Tax Audit
- IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions
- IC72-5R2 Registered Supplementary Unemployment Benefit Plans
- IC72-13R8 Employees' Pension Plans
- IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116
- IC72-22R9 Registered Retirement Savings Plans
- IC73-13 Investment Clubs
- IC73-13SR S.R. - Investment Clubs
- IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees
- IC74-21R Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40
- IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election
- IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada
- IC75-7R3 Reassessment of a Return of Income
- IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools
- IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
- IC76-19R3 Transfer of Property to a Corporation Under Section 85
- IC77-1R5 Deferred Profit Sharing Plans
- IC77-6R Registered Charities: Designation as Associated Charities
- IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
- IC78-4R3 Investment Tax Credit Rates
- IC78-4R3SR Special Release - Investment Tax Credit Rates
- IC78-5R3 Communal Organizations
- IC78-10R5 Books and Records Retention/Destruction
- IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns
- IC78-18R6 Registered Retirement Income Funds
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