IC Checklist

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Number Title Last update
IC00-1R6 Voluntary Disclosures Program 2017-12-15
IC00-1R5 ARCHIVED - Voluntary Disclosures Program 2017-01-13
IC01-1 Third-Party Civil Penalties 2001-09-18
IC05-1R1 Electronic Record Keeping 2020-02-24
IC06-1 Income Tax Transfer Pricing and Customs Valuation 2006-10-05
IC07-1R1 Taxpayer Relief Provisions 2017-08-18
IC12-1 GST/HST Compliance Refund Holds 2012-05-18
IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20
IC13-2R1 Government programs collection policies 2014-11-01
IC13-3 Customs collections policies 2013-05-01
IC18-1 Tax-Free Savings Accounts 2018-03-08
IC70-6R12 Advance Income Tax Rulings and Technical Interpretations 2022-04-01
IC71-14 CANCELLED The Tax Audit 1984-06-18
IC71-17R6 Competent Authority Assistance under Canada’s Tax Conventions 2021-06-01
IC71-9R Unclaimed Dividends 1984-09-04
IC72-13R8 ARCHIVED Employees' Pension Plans 1988-12-16
IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116 2011-09-29
IC72-22R9 Registered Retirement Savings Plans 1996-06-17
IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03
IC73-13 Investment Clubs 1973-05-16
IC73-13SR S.R. - Investment Clubs 1992-04-06
IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-19
IC74-21R Payments out of Pension and Deferred Profit Sharing Plans - ITAR 40 1977-06-06
IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-11-06
IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools 1975-09-29
IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-23
IC75-7R3 Reassessment of a Return of Income 1984-07-09
IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2022-10-26
IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17
IC77-1R5 Deferred Profit Sharing Plans 2007-08-17
IC77-16R4 Non-Resident Income Tax 1992-05-11
IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30
IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1983-06-22
IC78-10R5 Books and Records Retention/Destruction 2019-07-16
IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-01
IC78-18R6 Registered Retirement Income Funds 2002-03-06
IC78-4R3 Investment Tax Credit Rates 1986-11-14
IC78-4R3SR Special Release - Investment Tax Credit Rates 1987-11-13
IC78-5R3 Communal Organizations 1998-09-11
IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1992-11-20
IC82-6R13 Clearance Certificate 2022-05-25
IC84-1 Revision of Capital Cost Allowance Claims and Other Permissive Deductions 1984-07-09
IC84-6 Canada - United States Social Security Agreement 1984-12-28
IC87-2R CANCELLED - International Transfer Pricing 1999-09-27
IC87-3 Alberta Stock Savings Plan 1987-05-08
IC88-2 General Anti-Avoidance Rule - Section 245 of the Income Tax Act 1988-10-21
IC88-2S1 General Anti-Avoidance Rule 1990-07-13
IC89-2R3 Directors' Liability 2014-04-10
IC89-3 Policy Statement on Business Equity Valuations 1989-08-25
IC89-4 Tax Shelter Reporting 1989-08-14
IC93-3R2 Registered Education Savings Plans 2016-05-04
IC94-4R International Transfer Pricing: Advance Pricing Arrangements (APAs) 2001-03-16
IC94-4RSR Special Release - Advance Pricing Arrangements for Small Businesses 2005-03-18
IC97-2R19 Customized Forms 2021-01-12
IC98-1R8 Tax Collections Policies 2022-05-24
IC98-2 Prescribed Compensation for Registered Pension Plans 1998-09-01
IC99-1R3 Registered Disability Savings Plans 2022-11-18
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