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.
- IT51R2 Supplies on hand at the end of a fiscal period
- IT51R2SR Supplies on hand at the end of a fiscal period
- IT59R3 Interest on debts owing to specified non-residents (thin capitalization)
- IT63R5 Benefits,Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - After 1992
- IT64R4-CONSOLID Corporations: Association and Control
- IT65 Stock splits and consolidations
- CANCELLED - IT66R6 Capital dividends
- IT67R3 Taxable dividends from corporations resident in Canada
- IT73R6 The Small Business Deduction
- CANCELLED - IT75R4 Scholarships, Fellowships, Bursaries, Prizes, Research Grants and Financial Assistance
- IT76R2 Exempt portion of pension when employee has been a non-resident
- IT79R3 Capital cost allowance - Buildings or other structures
- IT81R Partnerships - Income of non-resident partners
- IT83R3 Non-profit organizations - Taxation of income from property
- CANCELLED - IT85R2 Health and Welfare trusts for employees
- IT86R Vow of perpetual poverty
- IT87R2 Policyholders' Income from Life Insurance Policies.
- IT88R2 Stock dividends
- CANCELLED - IT90 What is a partnership?
- IT91R4 Employment at Special Work Sites or Remote Work Locations
- IT92R2 Income of contractors
- IT95R Foreign exchange gains and losses
- IT96R6 Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units
- IT99R5-CONSOLID Legal and Accounting Fees
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