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.
IT050 - IT099 IT100 - IT149 IT150 - IT199
IT200 - IT249 IT250 - IT299 IT300 - IT349
- CANCELLED - IT450R Share for share exchange
- IT451R Deemed disposition and acquisition on ceasing to be or becoming resident in Canada
- IT454 Business transactions prior to incorporation
- IT456R Capital Property - Some Adjustments to Cost Base
- IT456RSR Capital property - Some adjustments to cost base
- IT457R Election by professionals to exclude work in progress from income
- IT458R2 Canadian-Controlled Private Corporation
- IT459 Adventure or concern in the nature of trade
- IT460 Dispositions - Absence of consideration
- IT462 Payments based on production or use
- IT463R2 Paid-up Capital
- IT464R Capital Cost Allowance - Leasehold Interests
- IT465R Non-Resident Beneficiaries of Trusts
- IT467R2 Damages, Settlements and Similar Payments
- IT468R Management or administration fees paid to non-residents
- IT469R Capital cost allowance - Earth-moving equipment
- CANCELLED - IT470R-CONSOLID Employees' Fringe Benefits
- IT471R Merger of partnerships
- IT472 Capital cost allowance - Class 8 property
- IT472SR Capital cost allowance - Class 8 property
- IT473R Inventory Valuation
- CANCELLED - IT474R2 Amalgamations of Canadian Corporations
- IT475 Expenditures on research and for business expansion
- IT476R Capital Cost allowance-Equipment used in petroleum and natural gas activities
- IT477-CONSOLID Capital cost allowance - Patents, franchises, concessions and licenses
- CANCELLED - IT478R2 Capital Cost Allowance - Recapture and Terminal Loss
- IT479R Transactions in securities
- IT479RSR Transactions in securities
- IT481-CONSOLID Timber Resource Property and Timber Limits
- IT482R Pipelines
- CANCELLED - IT484R2 Business Investment Losses
- IT485 Cost of clearing or levelling land
- IT487 General limitation on deduction of outlays or expenses
- IT489R Non-Arm's Length Sale of Shares to a Corporation
- IT490 Barter transactions
- CANCELLED - IT491 Former business property
- CANCELLED - IT491SR Former business property
- IT492 Capital cost allowance - Industrial mineral mines
- IT494 Hire of ships and aircraft from non-residents
- CANCELLED - IT495R3 Child Care Expenses
- IT496R Non-Profit Organizations
- IT497R4 Overseas Employment Tax Credit
- CANCELLED - IT499R Superannuation or Pension Benefits
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