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.
- IT102R2 Conversion of property, other than real property, from or to inventory
- IT103R Dues paid to a union or to a parity or advisory committee
- CANCELLED - IT104R3 Deductibility of Fines or Penalties
- IT106R3 Crown Corporation Employees Abroad
- IT109R2 Unpaid Amounts
- CANCELLED - IT110R3 Gifts and Official Donation Receipts
- IT113R4 Benefits to Employees - Stock Options
- IT115R2 Fractional Interest in Shares
- IT116R3 Rights to Buy Additional Shares
- IT119R4 Debts of Shareholders and Certain Persons Connected With Shareholders
- CANCELLED - IT120R6 Principal Residence
- IT123R6 Transactions Involving Eligible Capital Property
- IT124R6 Contributions to Registered Retirement Savings Plan
- IT125R4 Dispositions of Resource Properties
- IT126R2 Meaning of 'Winding up'
- CANCELLED - IT128R Capital cost allowance - Depreciable property
- IT129R Lawyers' trust accounts and disbursements
- IT131R2 Convention expenses
- IT137R3 Additional tax on certain corporations carrying on business in Canada
- IT137R3SR Additional Tax on Certain Corporations Carrying on Business in Canada
- IT140R3 Buy-sell agreements
- IT141R-CONSOLID Clergy Residence Deduction
- IT142R3 Settlement of debts on the winding-up of a corporation
- IT143R3 Meaning of Eligible Capital Expenditure
- IT146R4 Shares entitling shareholders to choose taxable or capital dividends
- CANCELLED - IT147R3 Capital cost allowance - Accelerated write-off of manufacturing and processing machinery and equipment
- IT148R3 Recreational Properties and Club Dues
- IT149R4 Winding-up Dividend
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