ARCHIVED - Income Tax Interpretation Bulletins - Technical News

Income Tax Act Section	Title	Bulletin or Technical News
2	Determination of an individual's residence status	IT‑221R3(C)
2(1)	Residence of a trust or estate	IT‑447
3	Price adjustment clauses	IT‑169
3	Separate businesses	IT‑206R
3	Miscellaneous receipts	IT‑334R2
3	Damages, settlements, and similar receipts	IT‑365R2
3	Non-residents – Income earned in Canada	IT‑420R3(SR)
3	Rental of real property by individual	IT‑434R(SR)
3	Barter transactions	IT‑490
3	International Financial Reporting Standards	TN-42
3(a)	Gains from theft, defalcation or embezzlement	IT‑256R
3(d)	Losses – Their deductibility in the loss year or in other years	IT‑232R3
6	Athletes and players employed by football, hockey and similar clubs	IT‑168R3
6(1)(a)	Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992	IT‑63R5
6(1)(a)	Health and welfare trusts for employees	IT‑85R2
6(1)(a)	Employee fringe benefits	IT‑470R(C)
6(1)(a)	Flexible employee benefit programs	IT‑529
6(1)(a)	Administrative policy change for taxable employment benefits	TN‑40
6(1)(e), (e.1)	Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992	IT‑63R5
6(1)(f)	Wage loss replacement plans	IT‑428
6(1)(g), (h)	Employee benefit plans and employee trusts	IT‑502(SR)
6(1)(k), (l)	Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992	IT‑63R5
6(1.1)	Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992	IT‑63R5
6(2), (2.1)	Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992	IT‑63R5
6(3)	Payments by employer to employee	IT‑196R2(SR)
6(6)	Employment at special work sites or remote work locations	IT‑91R4
6(7)	Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992	IT‑63R5
7	Benefits to employees – Stock options	IT‑113R4
7(1.4)	Employee stock option deduction	TN‑38
7(8)	Stock benefit withholding requirements	TN‑41
8(1)(c)	Clergy Residence Deduction	IT‑141R(C)
8(1)(f)	Vehicle, travel and sales expenses of employees	IT‑522R
8(1)(h), (h.1)	Vehicle, travel and sales expenses of employees	IT‑522R
8(1)(i)(i)	Employees' professional membership's dues	IT‑158R2
8(1)(i)(ii), (iii)	Employee's expenses, including work space in home expenses	IT‑352R2
8(1)(i)(iv), (vi)	Dues paid to a union or to a parity or advisory committee	IT‑103R
8(1)(j)	Vehicle, travel and sales expenses of employees	IT‑522R
8(1)(m)	Registered pension funds or plans – Employees' contributions	IT‑167R6
8(1)(p), (q)	Performing artists	IT‑525R(C)
9	Conversion of property, other than real property, from or to inventory	IT‑102R2
9	Corporations used by practising members of professions	IT‑189R2
9	Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa	IT‑218R
9	Government assistance – General comments	IT‑273R2
9	Commodity futures and certain commodities	IT‑346R
9	Woodlots	IT‑373R2(C)
9	Payments to lottery ticket vendors	IT‑404R
9	Prepaid expenses and deferred charges	IT‑417R2
9	Visual artists and writers	IT‑504R2(C)
9(1)	Income of contractors	IT‑92R2
9(1)	Foreign exchange gains and losses	IT‑95R
9(1)	Lawyers' trust accounts and disbursements	IT‑129R
9(1)	Surface rentals and farming operations	IT‑200
9(1)	Prepayment of rents	IT‑261R
9(1)	Premiums and other amounts with respect to leases	IT‑359R2
9(1)	Miscellaneous farm income	IT‑425
9(1)	Business transactions prior to incorporation	IT‑454
9(1)	Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies	TN‑30
10	Inventory valuation	IT‑473R
10(1)	International Financial Reporting Standards	TN-42
10(4), (5)	Supplies on hand at the end of a fiscal period	IT‑51R2(SR)
12(1)(a)	Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies	TN‑30
12(1)(a)	International Financial Reporting Standards	TN‑42
12(1)(b)	Sale of property – When included in income computation	IT‑170R
12(1)(b)	International Financial Reporting Standards	TN-42
12(1)(c)	Interest income	IT‑396R
12(1)(c)	Taxation of Roth IRAs	TN-43
12(1)(g)	Payments based on production or use	IT‑462
12(1)(j)	Taxable dividends from corporations resident in Canada	IT‑67R3
12(1)(o)	Crown charges – Resources properties in Canada	IT‑438R2
12(1)(o)	Safe income calculation –The Kruco case	TN‑34
12(1)(x)	Government assistance – General comments	IT‑273R2
12(1)(x)	Application of paragraph 12(1)(x)	TN‑29
12(4)	Taxation of Roth IRAs	TN‑43
12.2	Policyholders' income from life insurance policies	IT‑87R2
13(1)	Capital cost allowance – Recapture and terminal loss	IT‑478R2
13(4), (4.1)	Exchanges of property	IT‑259R4
13(5)	Capital cost allowance – Transferred and misclassified property	IT‑190R2
13(5.1)	Capital cost allowance – Leasehold interests	IT‑464R
13(6)	Capital cost allowance – Transferred and misclassified property	IT‑190R2
13(7.1)	Government assistance – General comments	IT‑273R2
13(21)	Capital cost allowance – Depreciable property	IT‑128R
13(21)	Sale of property – When included in income computation	IT‑170R
13(21)	Capital cost allowance – Proceeds of disposition of depreciable property	IT‑220R2(SR)
13(21)	Capital cost allowance – Partial dispositions of property	IT‑418
13(21)	Dispositions – Absence of consideration	IT‑460
13(21)	Timber resource property and timber limits	IT‑481(C)
13(21.1)	Capital cost allowance – Proceeds of disposition of depreciable property	IT‑220R2(SR)
14	Disposition of and transactions involving eligible capital property	IT‑123R4
14	Transactions involving eligible capital property	IT‑123R6
14(1), (5)	Eligible capital amounts	IT‑386R
14(5)	Meaning of eligible capital expenditure	IT‑143R3
14(6), (7)	Exchanges of property	IT‑259R4
15(1)	Benefits conferred on shareholders	IT‑432R2; TN-44
15(1)	Single-purpose corporations	TN‑31R2
15(1)(c)	Rights to buy additional shares	IT‑116R3
15(2)	Debts of shareholders and certain persons connected with shareholders	IT‑119R4
18(1)	Expenses of training	IT‑357R2
18(1)(a)	Legal and accounting fees	IT‑99R5(C)
18(1)(a)	Deductibility of fines or penalties	IT‑104R3
18(1)(a)	Losses from theft, defalcation or embezzlement	IT‑185R(C)
18(1)(a)	Membership dues – Associations and societies	IT‑211R
18(1)(a)	Prepayments of rents	IT‑261R
18(1)(a)	Commencement of business operations	IT‑364
18(1)(a)	Damages, settlements and similar payments	IT‑467R2
18(1)(a)	Expenditures on research and for business expansion	IT‑475
18(1)(a)	General limitation on deduction of outlays or expenses	IT‑487
18(1)(a)	Motor vehicle expenses claimed by self-employed individuals	IT‑521R
18(1)(b)	Customer lists and ledger accounts	IT‑187
18(1)(b)	Damages, settlements and similar payments	IT‑467R2
18(1)(b)	Expenditures on research and for business expansion	IT‑475
18(1)(c), (e)	Damages, settlements and similar payments	IT‑467R2
18(1)(e)	Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies	TN‑30
18(1)(h)	Damages, settlements and similar payments	IT‑467R2
18(1)(l)	Recreational properties and club dues	IT‑148R3
18(1)(m)	Crown charges – Resource properties in Canada	IT‑438R2
18(1)(t)	Income tax treatment of GST	TN‑38
18(2),
(2.2)-(2.5), (3)	Land developers – Subdivision and development costs and carrying charges on land	IT‑153R3
18(4)	Interest on debts owing to specified non‑residents ("thin capitalization")	IT‑59R3
18(4)	International Financial Reporting Standards	TN-42
18(4)(a)(ii)	Thin capitalization	TN‑38
18(9)	Prepaid expenses and deferred charges	IT‑417R2
18(12)	Work space in home expenses	IT‑514
20(1)(a)	Capital cost allowance – Buildings or other structures	IT‑79R3
20(1)(a)	Capital cost allowance – Depreciable property	IT‑128R
20(1)(a)	Capital cost allowance – Accelerated write‑off of manufacturing and processing machinery and equipment	IT‑147R3
20(1)(a)	Capital cost allowance – Vessels	IT‑267R2
20(1)(a)	Capital cost allowance – General comments	IT‑285R2
20(1)(a)	Condominiums	IT‑304R2
20(1)(a)	Capital cost allowance – Contractor's movable equipment	IT‑306R2
20(1)(a)	Definition of tools	IT‑422
20(1)(a)	Capital cost allowance – Leasehold interests	IT‑464R
20(1)(a)	Capital cost allowance – Earth‑moving equipment	IT‑469R
20(1)(a)	Capital cost allowance – Class 8 property	IT‑472(SR)
20(1)(a)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
20(1)(a)	Capital cost allowance – Patents, franchises, concessions and licences	IT‑477(C)
20(1)(a)	Cost of clearing or levelling land	IT‑485
20(1)(a)	Capital cost allowance – Industrial mineral mines	IT‑492
20(1)(a)	Capital cost allowance – Logging assets	IT‑501(SR)
20(1)(a)	International Financial Reporting Standards	TN-42
20(1)(c)	Interest deductibility and related issues	IT‑533
20(1)(c)(ii)	Income trust and interest deductibility	TN‑34
20(1)(e), (e.1)	Expenses of issuing or selling shares, units in a trust, interests in a partnership or syndicate, and expenses of borrowing money	IT‑341R4
20(1)(e.2)	Premiums on life insurance used as collateral	IT‑309R2
20(1)(f)	Foreign exchange losses	TN‑25
20(1)(f)	Exchangeable debentures	TN‑41; TN-44
20(1)(l)	Bad debts and reserves for doubtful debts	IT‑442R
20(1)(m)	Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies	TN‑30
20(1)(m)	Reserve for prepaid amount: Impact of the Ellis Vision case	TN‑32
20(1)(m)	International Financial Reporting Standards	TN‑42
20(1)(m)-(m.2)	Special reserves	IT‑154R
20(1)(n)	Special reserves – Sale of land	IT‑152R3
20(1)(n)	Special reserves	IT‑154R
20(1)(n)	International Financial Reporting Standards	TN-42
20(1)(p)	Bad debts and reserves for doubtful debts	IT‑442R
20(1)(q)	Administrative costs of pension plans	IT‑105
20(1)(aa)	Cost of clearing or levelling land	IT‑485
20(1)(bb)	Fees paid to investment counsel	IT‑238R2
20(1)(dd)	Investigation of site	IT‑350R
20(8)	Special reserves – Sale of land	IT‑152R3
20(10)	Convention expenses	IT‑131R2
20(11), (12)	Foreign income taxes as a deduction from income	IT‑506
20(16)	Capital cost allowance – Leasehold interests	IT‑464R
20(16)	Capital cost allowance – Recapture and terminal loss	IT‑478R2
22	Sale of accounts receivable	IT‑188R(SR)
23	Sale of inventory	IT‑287R2
24	Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died	IT‑313R2
28	Farming or fishing – Use of cash method	IT‑433R
28	Farming – Cash method inventory adjustments	IT‑526
28(1)	Livestock of farmers	IT‑427R
30	Cost of clearing or levelling land	IT‑485
31	Farm losses	IT‑322R
31(1)	Restricted farm losses	TN‑30
34	Election by professionals to exclude work in progress from income	IT‑457R
37	Scientific research and experimental development expenditures [after December 15, 1987]	IT‑151R4
37	Scientific research and experimental development expenditures [after December 2, 1992]	IT‑151R5
37(1), (2)	List of "approved" entities for the purpose of scientific research and experimental development	TN‑23
38	International Financial Reporting Standards	TN‑42
38(a.1)(i)	Donation of flow-through shares	TN‑41
39	Transactions in securities	IT‑479R(SR)
39	International Financial Reporting Standards	TN-42
39(1)	Shares sold subject to an earnout agreement	IT‑426R
39(1)(a)(i.1)	Dispositions of cultural property to designated Canadian institutions	IT‑407R4(C)
39(1)(c)	Business investment losses	IT‑484R2
39(2)	Imperial Oil and the treatment of foreign currency loans	TN‑38
39(2)	Conversion of debt	TN‑44
40	International Financial Reporting Standards	TN-42
40(2)(b),(c)	Principal residence	IT‑120R6
40(2)(f)	Prizes from lottery schemes, pool system betting and giveaway contests	IT‑213R
43	Part dispositions	IT‑264R(SR)
44	Exchanges of property	IT‑259R4
44(1)	Former business property	IT‑491(SR)
47	Meaning of "identical properties"	IT‑387R2(C)
48	Deemed disposition and acquisition on ceasing to be or becoming resident in Canada	IT‑451R
49	Options on real estate	IT‑403R
49(1)(b), (c)	Options granted by corporations to acquire shares, bonds or debentures and by trusts to acquire trust units	IT‑96R6
49(4)	Reassessment where option exercised in subsequent year	IT‑384R(SR)
50(1)(a)	Capital debts established to be bad debts	IT‑159R3
50(2)	Capital debts established to be bad debts	IT‑159R3
51	Convertible property	TN-44
51(1)	Fractional interests in shares	IT‑115R2
53(1)	Capital property – Some adjustments to cost base	IT‑456R(SR)
53(1)(e)	Life insurance proceeds received by a private corporation or a partnership as a consequence of death	IT‑430R3(C)
53(2)	Capital property – Some adjustments to cost base	IT‑456R(SR)
53(2)(k)	Government assistance – General comments	IT‑273R2
54	Shares entitling shareholders to choose taxable or capital dividends	IT‑146R4
54	Corporations – Involuntary dissolutions	IT‑444R
54	Dispositions – Changes in terms of securities	IT‑448(SR)
54	Dispositions – Absence of consideration	IT‑460
54	Stock exchange transactions – Date of disposition of shares	IT‑133
54	Sale of property – When included in income computation	IT‑170R
54	Principal residence	IT‑120R6
54	Ownership of property (principal residence)	IT‑437R
55(1)	Creation of capital losses	TN‑34
55(2)	Income earned or realized – the Kruco case	TN‑33
55(2)	Safe income calculation – The Kruco case	TN‑34
55(2)	Safe income calculation – Treatment of non-deductible expenses	TN‑37
55(5)(b),(c)	Safe income calculation – The Kruco case	TN‑34
56(1)(a)(i)	Superannuation or pension benefits	IT‑499R
56(1)(a)(ii)	Retiring allowances	IT‑337R4(C)
56(1)(a) (iii)	Death benefits	IT‑508R
56(1)(n)	Scholarships, fellowships, bursaries, prizes, research grants and financial assistance	IT‑75R4
56(1)(n)	Canada Council grants	IT‑257R
56(1)(o)	Scholarships, fellowships, bursaries, prizes, research grants and financial assistance	IT‑75R4
56(1)(r)	Scholarships, fellowships, bursaries, prizes, research grants and financial assistance	IT‑75R4
56(1)(v)	Employees' or workers' compensation	IT‑202R2
56(1)(aa)	Scholarships, fellowships, bursaries, prizes, research grants and financial assistance	IT‑75R4
56(2)	Indirect payments	IT‑335R2
56(3)	Scholarships, fellowships, bursaries, prizes, research grants and financial assistance	IT‑75R4
56(4)	Transfer of rights to income	IT‑440R2
59(1)	Dispositions of resource properties	IT‑125R4
59(3.2)(c)	Dispositions of resource properties	IT‑125R4
59.1	Dispositions of resource properties	IT‑125R4
60(b)	Support payments	IT‑530R
60(j)	Transfers of funds between registered plans	IT‑528
60(j.1)	Retiring allowances	IT‑337R4(C)
60(l)	Transfers of funds between registered plans	IT‑528
60(q)	Scholarships, fellowships, bursaries, and research grants – Forgivable loans, repayable awards and repayable employment income	IT‑340R(SR)
62	Moving expenses	IT‑178R3(C)
63	Child care expenses	IT‑495R3
64	Medical expense and disability tax credits and attendant care expense deduction	IT‑519R2(C)
66(15)	Exploration and development expenses – Meaning of principal-business corporation	IT‑400(SR)
66.1(6)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
66.2(1)	Dispositions of resource properties	IT‑125R4
66.2(5)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
66.2(6)	Dispositions of resource properties	IT‑125R4
66.4(6)	Dispositions of resource properties	IT‑125R4
67	Reasonableness of shareholder/manager remuneration	TN‑30
67.1	Food, beverages and entertainment expenses	IT‑518R
67.6	Income tax treatment of GST	TN‑38
69	Inter vivos gifts of capital property to individuals directly or through trusts	IT‑209R(SR)
69(11)	Corporate loss utilisation transactions	TN‑30
69(11)	Loss consolidation – Unanimous shareholder agreements	TN‑34
69(11)	Sale of tax losses	TN‑34
70(1)	Income of deceased persons – Periodic payments and investment tax credit	IT‑210R2
70(2)	Income of deceased persons – Rights or things	IT‑212R3(SR)
70(2)	Income of deceased persons – Farm crops	IT‑234
70(5)	Buy-sell agreements	IT‑140R3
70(5)	Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder	IT‑416R3
70(5.1)	Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died	IT‑313R2
70(5.2)	Dispositions of resources properties	IT‑125R4
70(5.3)	Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder	IT‑416R3
70(6), (6.1), (7), (8)	Testamentary spouse trusts	IT‑305R4
70(9)-(9.3),
(10), (13), (14)	Intergenerational transfers of farm property on death	IT‑349R3
73(1)	Property transfers after separation, divorce and annulment	IT‑325R2
73(3), (4)	Inter vivos transfer of farm property to child [before 1993]	IT‑268R3(SR)
73(3), (4)	Inter vivos transfer of farm property to child [after 1992]	IT‑268R4
74.1(1)	Interspousal and certain other transfers and loans of property	IT‑511R
74.1(2)	Transfers and loans of property made after May 22, 1985 to related minor	IT‑510
74.2	Interspousal and certain other transfers and loans of property	IT‑511R
75(2)	Attribution of trust income to settlor	IT‑369R(SR)
76(4)	Deferred cash purchase tickets issued for grain	IT‑184R
78	Unpaid amounts	IT‑109R2
78(4)	Subsection 78(4) – Liability assumed by third party	TN‑38
80	Debtor's gain on settlement of debt	IT‑293R(SR)
80(2)(k)	Foreign exchange losses	TN‑25
80(3)	Settlement of debts on the winding-up of a corporation	IT‑142R3
80.4	Benefits to individuals, corporations and shareholders from loans or debt	IT‑421R2
80.5	Benefits to individuals, corporations and shareholders from loans or debt	IT‑421R2
81(1)(a)	Amounts excluded from income – Statutory exemptions and certain service or RCMP pensions, allowances and compensation	IT‑397R(SR)
81(1)(h)	Application of paragraph 81(1)(h)	TN‑31R2
81(3)	Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies	IT‑292
82(3)	Taxable dividends received after 1987 by a spouse	IT‑295R4
83(2)-(2.4)	Capital dividends	IT‑66R6
84(2)	Meaning of "winding-up"	IT‑126R2
84.1	Non-arm's length sale of shares to a corporation	IT‑489R
85(1)	Transfer of property to a corporation under subsection 85(1)	IT‑291R3
85(3)	Winding-up of a partnership	IT‑378R
85.1(1), (2), (2.1)	Share for share exchange	IT‑450R
85.1(3), (4)	General anti-avoidance rule and audit issues/concerns	TN‑34
86.1	Foreign spin-offs with "poison pill" shareholder reports plans	TN‑28
87	Amalgamations of Canadian corporations	IT‑474R2
87(2.1)	Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987	IT‑302R3
88(1)	Meaning of "winding-up"	IT‑126R2
88(1.1), (1.2)	Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987	IT‑302R3
88(2)	Winding-up dividend	IT‑149R4
88.1	Deemed disposition and acquisition on ceasing to be or becoming resident in Canada	IT‑451R
89(1)	Capital dividends	IT‑66R6
89(1)	Status of corporations	IT‑391R
89(1)	Life insurance proceeds received by a private corporation or a partnership as a consequence of death	IT‑430R3(C)
89(1)	Paid-up capital	IT‑463R2
89(1)	Eligible dividend designation	TN‑41
89(1.1), (1.2)	Capital dividends	IT‑66R6
89(8)	LRIP addition – ceasing to be CCPC	TN‑44
89(14)	Eligible dividend designation	TN‑41
94	Canada-U.S. treaty's competent authority provision	TN‑38
94(1)(d)	Taxation of Roth IRAs	TN‑43
94(4)	Taxation of Roth IRAs	TN‑43
95(1)	Meaning of the term "corporation"	IT‑343R
95(1)	Taxation of Roth IRAs	TN-43
95(6)	Scope of application	TN‑32
95(6)	General anti-avoidance rule and audit issues/concerns	TN‑34
95(6)	Update on subsection 95(6)	TN‑34
95(6)(b)	Update on subsection 95(6)	TN‑34, TN 36
95(6)(b)	Application of paragraph 95(6)(b)	TN‑38
96	Partnerships – Income of non‑resident partners	IT‑81R
96	What is a partnership?	IT‑90
96(3)	Election by members of a partnership under subsection 97(2)	IT‑413R
97(2)	Election by members of a partnership under subsection 97(2)	IT‑413R
97(2)	Merger of partnerships	IT‑471R
98(3)	Merger of partnerships	IT‑471R
98.1	Retired partners	IT‑242R
98.1	Death of a partner or of a retired partner	IT‑278R2
103	Computation/allocation of partnership income and losses	TN‑30
103(1.1)	Partnerships – Partners not dealing at arm's length	IT‑231R2
104	Health and welfare trusts for employees	IT‑85R2
104(13)	Taxation of Roth IRAs	TN-43
104(13)(a), (c)	Trusts – Income payable to beneficiaries	IT‑342R
104(14)	Preferred beneficiary election	IT‑394R2
104(19)	Trusts – Flow-through of taxable dividends to a beneficiary – After 1987	IT‑524
104(19)	Eligible dividend designation	TN‑41
104(21), (21.2), (21.3)	Trusts – Capital gains and losses and the flow‑through of taxable capital gains to beneficiaries	IT‑381R3
104(22)-(24)	Foreign tax credit – Trust and beneficiaries	IT‑201R2
104(24)	Trusts – Amount payable	IT‑286R2
104(27), (27.1)	Transfers of funds between registered plans	IT‑528
106(2)	Disposition of an income interest in a trust	IT‑385R2
108(2)(b)	Income trust and subparagraph 132(6)(b)(i)	TN‑34
108(5)	SIFT rules – Transitional normal growth	TN‑38
110(1)(d)	Employee stock option deduction	TN‑38
110(1)(f)(ii)	Employees' or workers' compensation	IT‑202R2
110(1.7), (1.8)	Employee stock option deduction	TN‑38
110(2)	Vow of perpetual poverty	IT‑86R
110.1	Gifts and official donation receipts	IT‑110R3
110.1	Proposed guidelines on split‑receipting	TN‑26
110.1(1)	Gift to a charity of a residual interest in real property or an equitable interest in a trust	IT‑226R
110.1(1)	Gifts in kind to charity and others	IT‑297R2
110.1(1)	Dispositions of cultural property to designated Canadian institutions	IT‑407R4(C)
110.1(3)	Gifts of capital properties to a charity and others	IT‑288R2
111(1)	Losses – Their deductibility in the loss year or in other years	IT‑232R3
111(4)-(5.2)	Corporate loss utilisation transactions	TN‑30
111(4)-(5.5)	Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987	IT‑302R3
111(5)	Sale of tax losses	TN‑34
111(5.2)	Loss consolidation – Unanimous shareholder agreements	TN‑34
111(9)	Losses of non-residents and part‑year residents	IT‑262R2
111(14)	Loss consolidation – Unanimous shareholder agreements	TN‑34
111.1	Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years]	IT‑523
112(1), (2.4)	Sale of tax losses	TN‑34
112(3)-(3.2), (4)-(4.3), (7)	Losses on shares on which dividends have been received	IT‑328R3
112.1	SIFT rules – Transitional normal growth	TN‑38
114	Losses of non-residents and part‑year residents	IT‑262R2
114.2	Returns of deceased persons as "another person"	IT‑326R3
115	Losses of non-residents and part‑year residents	IT‑262R2
115	Non-residents – Income earned in Canada	IT‑420R3(SR)
115(1)(b)	Taxable Canadian property – Interests in and options on real property and shares	IT‑176R2
115(1)(c), (e)	Losses of non-residents and part‑year residents	IT‑262R2
116	Anti-discrimination provisions	TN‑38
118(1), (2)	Personal tax credits	IT‑513R
118.1	Gifts and official donation receipts	IT‑110R3
118.1	Gifts by individuals of life insurance policies as charitable donations	IT‑244R3
118.1	Proposed guidelines on split‑receipting	TN‑26
118.1(1)	Gifts in kind to charity and others	IT‑297R2
118.1(1)	Dispositions of cultural property to designated Canadian institutions	IT‑407R4(C)
118.1(3)	Gift to a charity of a residual interest in real property or an equitable interest in a trust	IT‑226R
118.1(6)	Gifts of capital properties to a charity and others	IT‑288R2
118.2	Medical expense and disability tax credits and attendant care expense deduction	IT‑519R2(C)
118.3	Medical expense and disability tax credits and attendant care expense deduction	IT‑519R2(C)
118.4	Medical expense and disability tax credits and attendant care expense deduction	IT‑519R2(C)
118.5	Tuition tax credit	IT‑516R2
118.6	Education tax credit	IT‑515R2
118.92	Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years]	IT‑523
118.93	Returns of deceased persons as "another person"	IT‑326R3
122(2)	Tax payable by an inter vivos trust	IT‑406R2
122.1(1)	Definition of "non-portfolio earnings" in subsection 122.1(1)	TN‑38
122.3	Overseas employment tax credit	IT‑497R4
124(1), (4)	Permanent establishment of a corporation in a province	IT‑177R2(C)
125	The small business deduction	IT‑73R6
125	Corporations used by practising members of professions	IT‑189R2
125(7)	Canadian-controlled private corporation	IT‑458R2; TN-44
125(7)	Canadian controlled private corporation (CCPC) determination – impact of the Sedona decision	TN‑38
125(7)	The "more than five full-time employees" test	TN‑41
125.1	Canadian manufacturing and processing profits – Reduced rate corporate tax	I45R(C)
125.1(3)	Meaning of "construction"	IT‑411R
126	Social security taxes and the foreign tax credit	TN‑30
126	Social security taxes and the foreign tax credit	TN‑31R2
126(1)	Foreign tax credit	IT‑270R3
126(1)	Foreign tax credit – Foreign-source capital gains and losses	IT‑395R2
126(1)(a)	Social security taxes and the foreign tax credit	TN-30; TN-31R2
126(2)	Foreign tax credit	IT‑270R3
126(2)(a), (2.3), (7)	Unused foreign tax credit – Carryforward and carryback	IT‑520(C)
126(2.1), (7)	Foreign tax credit	IT‑270R3
126(7)	Social security taxes and the foreign tax credit	TN-30; TN31R2
129	Dividend refund to private corporations	IT‑243R4
131(8)	Income trust reorganizations	TN‑34
132(6)	Income trust and subparagraph 132(6)(b)(i)	TN‑34
132(6)(b)(i)	Income trust and subparagraph 132(6)(b)(i)	TN‑34
132(7)(a), (b)	Income trust and non-resident ownership	TN‑34
132.2	Income trust reorganizations	TN‑34
132.2(3)(f), (g)	Income trust reorganizations	TN‑34
135	Patronage dividends	IT‑362R
144	Employees profit‑sharing plans – Payments computed by reference to profits	IT‑280R(SR)
144	Employees profit‑sharing plans – Allocations to beneficiaries	IT‑379R
146	Registered retirement savings plan – Death of an annuitant	IT‑500R
146(1)	Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds	IT‑320R3
146(5)-(5.1)	Contributions to RRSPs	IT‑124R6
146(5.1)	Spousal registered retirement savings plans	IT‑307R4
146(16), (21)	Transfers of funds between registered plans	IT‑528
146.1(1)	Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds	IT‑320R3
146.3(1)	Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds	IT‑320R3
147(10.1), (19)-(22)	Transfers of funds between registered plans	IT‑528
147.2(4)	Registered pension plans – Employee's contributions	IT‑167R6
147.3(1)-(10), (12), (13), (13.1)	Transfers of funds between registered plans	IT‑528
148.1	Eligible funeral arrangements	IT‑531
149(1)(k)	Vacation pay trusts established under collective agreements	IT‑389R
149(1)(l)	Condominiums	IT‑304R2
149(1)(l)	Non-profit organizations	IT‑496R
149(1)(o.1)	Pension fund corporations	TN‑38
149(1)(s.1), (s.2)	Eligible funeral arrangements	IT‑531
149(1)(y)	Vacation pay trusts established under collective agreements	IT‑389R
149(5)	Non-profit organizations – Taxation of income from property	IT‑83R3
150(1)(a)	Condominiums	IT‑304R2
152(1.1)-(1.3)	Determination and redetermination of losses	IT‑512
163.2	Application of penalties	TN‑32
163.2	Third party penalties	TN‑34
181, 181.1, 181.2, 181.5, 181.7, 181.71	Part I.3 – Tax on large corporations	IT‑532
181(1), 181.2(4)(d), 181.3(3)(a)(i)	Large Corporation Tax – Long Term Debt	TN‑28
181(3),
181.2(3)	Large Corporation Tax	TN‑29
184	Capital dividends	IT‑66R6
186, 186.1, 186.2	Part IV tax on taxable dividends received by a private corporation or a subject corporation	IT‑269R4
204	Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds	IT‑320R3
206(1)	Foreign property of registered plans	IT‑412R2
207.01, 207.05	Taxes in respect of RRIFs, RRSPs and TFSAs	TN-44
212(1)(a)	Management or administration fees paid to non-residents	IT‑468R
212(1)(b)(ii)	Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations	IT‑155R3(SR)
212(1)(b)(iii)	Interest payable in a foreign currency	IT‑360R2
212(1)(b)(vii)	Exemption from part XIII tax on interest payments to non‑residents	IT‑361R3
212(1)(b)(vii)	Withholding tax on interest	TN‑30
212(1)(b)(vii)	Application of subparagraph 212(1)(b)(vii)	TN‑38
212(1)(b)(vii)	Convertible debt	TN‑41; TN-44
212(1)(c)	Non-resident beneficiaries of trusts	IT‑465R
212(1)(d)	Know-how and similar payments to non‑residents	IT‑303(SR)
212(1)(d)	Hire of ships and aircraft from non-residents	IT‑494
212(1)(h)	Exempt portion of pension when employee has been a non‑resident	IT‑76R2
212(3)	Participating debt interest	TN-44
212.1	Non-arm's length sale of shares to a corporation	IT‑489R
214(7), (8), (14)	Convertible debt	TN‑41; TN-44
216	Election re tax on rents and timber royalties – Non-residents	IT‑393R2
219	Additional tax on certain corporations carrying on business in Canada	IT‑137R3(SR)
219.1	Deemed disposition and acquisition on ceasing to be or becoming resident in Canada	IT‑451R
237.1	Donation of flow-through shares	TN‑41
237.1(1)	Definition of "tax shelter	TN‑41
245	General anti-avoidance rule	TN‑22
245	Income trust reorganizations	TN‑34
245	Loss consolidation – Unanimous shareholder agreements	TN‑34
245(3)	General anti-avoidance rule	TN‑22
245(4)	Corporate loss utilisation transactions	TN‑30
247(2)(b)	Update on transfer pricing	TN‑34
248(1)	Stock dividends	IT‑88R2
248(1)	Retiring allowances	IT‑337R4(C)
248(1)	Meaning of "private health services plan"	IT‑339R2
248(1)	Adventure or concern in the nature of trade	IT‑459
248(1)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
248(1)	Former business property	IT‑491(SR)
248(1)	Death benefits	IT‑508R
248(1)	Distress preferred shares	IT‑527
248(3)	Ownership of property (principal residence)	IT‑437R
248(26)	Functional currency tax reporting rules	TN‑41
248(35)-(41)	Donation of flow-through shares	TN‑41
249(3.1)	Paragraph 251(5)(b) – Conditional agreements	TN‑38
249(4)	Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987	IT‑302R3
250	Determination of an individual's residence status	IT‑221R3(C)
250(1)	Crown corporation employees abroad	IT‑106R3
251	Meaning of arm's length	IT‑419R2
251(5)(b)	Sale of tax losses	TN‑34
251(5)(b)	Canadian controlled private corporation (CCPC) determination – Impact of the Sedona decision	TN‑38
251(5)(b)	Paragraph 251(5)(b) – Conditional agreements	TN‑38
252(1)	Intergenerational transfer of farm property on death	IT‑349R3
253.1	Income trust and subparagraph 132(6)(b)(i)	TN‑34
256	Corporations: Association and control	IT‑64R4(C)
256(5.1)	Control in fact: Impact of recent jurisprudence	TN‑32
256(7)(a)	Change in trustees and control	TN‑34
256(7)(c), (8)	Sale of tax losses	TN‑34
261	Functional currency tax reporting rules	TN‑41; TN-44
261(8)-(10), (15)	Functional currency tax reporting rules	TN‑41

ITAR Section	Subject	Bulletin or Technical News
ITAR 26(3)	Stock splits and consolidations	IT‑65
ITAR 26(3)	Capital property owned on December 31, 1971 – Actual cost of property owned by a testamentary trust	IT‑130

Regulation Section	Title	Bulletin or Technical News
400(2)(e)	Provincial income allocation	TN‑41
402(3), (5)	Provincial income allocation	TN‑41
402(7); 402.1	Central paymaster	TN‑44
1100(1)(e)	Timber resource property and timber limits	IT‑481(C)
1100(1)(y), (ya), (2.21)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
1100(11)-(14.2)	Rental property – Capital cost allowance restrictions	IT‑195R4
1100(12)	Rental property – Meaning of "principal business"	IT‑371
1100(15)	Leasing property – Capital cost allowance restrictions	IT‑443(SR)
1101(1ac)	Rental properties – Capital cost of $50,000 or more	IT‑274R
1101(3)	Timber resource property and timber limits	IT‑481(C)
1101(4c), (4d), (5u), (5v)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
1102(1)(a)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
1102(14), (14.2)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
1103(2d)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
1104(2), (5) to (7)	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
1801	International Financial Reporting Standards	TN-42
4800	Status of corporations	IT‑391R
4803	Status of corporations	IT‑391R
6803	Taxation of Roth IRAs	TN‑43
7901(a)	Income tax treatment of GST	TN‑38
Sch. II, Class 1	Capital cost allowance – Buildings or other structures	IT‑79R3
Sch. II, Class 1	Pipelines	IT‑482R
Sch. II, Class 1	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
Sch. II, Class 3	Capital cost allowance – Buildings or other structures	IT‑79R3
Sch. II, Class 6	Capital cost allowance – Buildings or other structures	IT‑79R3
Sch. II, Class 6	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
Sch. II, Class 7	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
Sch. II, Class 8	Capital cost allowance – Buildings or other structures	IT‑79R3
Sch. II, Class 8	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
Sch. II, Class 8	Pipelines	IT‑482R
Sch. II, Class 10(h)	Capital cost allowance – Contractor's movable equipment	IT‑306R2
Sch. II, Class 17	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
Sch. II, Class 17	Pipelines	IT‑482R
Sch. II, Class 33	Timber resource property and timber limits	IT‑481(C)
Sch. II
Classes 41 and 43	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT476R
Sch. II, Classes 41, 43 and 43.1	Pipelines	IT‑482R
Sch. II, Class 49	Capital cost allowance – Equipment used in petroleum and natural gas activities	IT‑476R
Sch. VI	Timber resource property and timber limits	IT‑481(C)

Topic	Bulletin or Technical News
Accommodation
employees' fringe benefits	IT‑470R(C)
housing loans to employees	IT‑119R4
housing unit, defined	IT‑120R6
Accounting fees
deduction from income	IT‑99R5(C)
prescribed expenditure	IT‑151R5(C)
Accounts
cash method for farming income	IT‑433R
cumulative deduction
- amalgamation of corporations	IT‑474R2
custodial, Roth IRAs	TN-43
receivable
- deceased persons, taxation	IT‑212R3(SR)
- election filing	IT‑188R(SR)
- farming business, rollover	IT‑433R
- merger of partnership	IT‑471R
- sale or transfer	IT‑188R(SR)
Acquisition of control
amalgamation	IT‑474R2
Active business – see Business
Adjusted cost base
annuity contract
- negative amount	IT‑87R2
apportionment re part disposition of property	IT‑264R(SR)
capital property	IT‑456R(SR)
identical properties	IT‑387R2(C)
interest in a life insurance policy	IT‑87R2
- merger	IT‑471R
- scientific research and experimental
development expenditures	IT‑151R5(C)
shares, non-arm's length sale to corporation	IT‑489R
Adjusted income
overseas employment tax credit	IT‑497R4
Administration
fees paid to non-residents	IT‑468R
Advance Income Tax Rulings
costs, deductibility	IT‑99R5(C)
distress preferred shares	IT‑527
legal and accounting fees	IT‑99R5(C)
review process	TN‑34
Adventures in nature of trade
isolated transactions	IT‑459
land developers' cost and carrying charges on land	IT‑153R3
losses	IT‑459
nature of property	IT‑459
profit from sale of real estate	IT‑218R
transaction under	IT‑459
woodlots	IT‑373R2(C)
Advertising signs
capital cost allowance	IT‑472(SR)
Age tax credit
calculation	IT‑513R
Agreements
buy-sell, tax implications	IT‑140R3
unpaid amounts in taxation year, taxation	IT‑109R2
Aircraft
expense deduction	IT‑522R
hiring from non-resident	IT‑494
Alimony and maintenance – see also Support payment
legal cost	IT‑99R5(C)
Allowances
check‑out
- special work sites or remote work locations	IT‑91R4
exclusions from income	IT‑397R(SR)
overtime meals and allowances
- taxable employment benefits	TN‑40
representation, Crown corporation's employees abroad	IT‑106R3
retiring – see Retiring allowance
development, recapture	IT‑151R5(C)
scholarships, fellowships, bursaries, etc	IT‑75R4
terminal
- eligible capital property	IT‑123R6
travelling – see Travel expenses
Alteration to a dwelling
medical expenses	IT‑519R2(C)
Amalgamations
appeals	IT‑474R2
Canadian corporations	IT‑474R2
corporate partners	IT‑474R2
creditors, rules for	IT‑474R2
debt settlement	IT‑474R2
effective date	IT‑474R2
eligible capital expenditure	IT‑143R3
expenses	IT‑474R2
farm corporations	IT‑427R
government assistance	IT‑273R2; IT‑474R2
investment tax credit	IT‑151R5(C)
qualifying	IT‑474R2
losses of a corporation	IT‑302R3
losses of predecessor corporation	IT‑232R3
multiple	IT‑474R2
new corporations	IT‑474R2
option holders, rules for	IT‑474R2
partnerships	IT‑471R
refunds	IT‑474R2
replacement property	IT‑259R4
rules respecting new corporations	IT‑474R2
rules respecting shareholders, option holders and creditors	IT‑474R2
scientific research and experimental development expenditures	IT‑151R5(C)
shareholders, rules for	IT‑474R2
short form	IT‑474R2
stock options, rules for	IT‑474R2
tax consequences	IT‑474R2
triangular	IT‑474R2
unused foreign tax credits	IT‑520(C)
Amortized cost – see Cost
Animals
patient with severe and prolonged impairment
- medical expenses	IT‑519R2(C)
Annuitant
payments out of RRSP	IT‑500R
RRSP payments on death	IT‑500R
Annuity contracts
deceased person's, taxation	IT‑212R3(SR)
negative adjusted cost basis	IT‑87R2
Roth IRAs	TN-43
unfixed premiums	IT‑87R2
Annuity contracts, income averaging
deceased person's taxation	IT‑212R3(SR)
replacement property	IT‑259R4
Annulment
property transfer after	IT‑325R2
Anti-avoidance rules
transfer of property to corporation	IT‑291R3
Anti-discrimination provisions
compliance procedures	TN38
Appeals – see Objections and appeals
Appraisal
costs, tax treatment	IT‑143R3
Armed forces
pension, exclusion from income	IT‑397R(SR)
Arm's length
defined	IT‑419R2
Artificial limbs, etc.
medical expense	IT‑519R2(C)
Artists
art production grants	IT-75R4; IT-257R
Canada Council grants	IT‑257R
donations and gifts of work of art	IT‑288R2
employed or self-employed
- distinction	IT‑525R(C)
- expense deduction	IT‑525R(C)
income computation	IT‑525R(C)
Artists, visual
certified cultural property	IT‑407R4(C)
gifts and donations by	IT‑504R2(C)
income determination	IT‑504R2(C)
inventories	IT‑504R2(C)
Asphalt plant
investment tax credit	IT‑411R
Assessments
input from headquarters	TN‑44
opportunities to respond	TN‑32
Assets
losses due to theft, etc.	IT‑185R(C)
transfer or loan to corporation	IT‑291R3
Assistance – see Grants, subsidies, etc.
Association
corporations – basic rules	IT‑64R4(C)
Associations and societies
membership dues	IT‑211R
non-profit organization, qualifications	IT‑496R
Athletes
employed by sports clubs	IT‑168R3
Athletic associations
gifts paid to, official receipt of donors	IT‑110R3
Attendant care expense
deduction	IT‑519R2(C)
Attribution
capital gain to spouse	IT‑511R
income to minor	IT‑510
income to non-arm's length individual	IT‑511R
income to spouse	IT‑511R
preferred beneficiary of a trust	IT‑394R2
trust income to settlor	IT‑369R(SR)
Audit working papers
CRA auditors' access	TN‑36
Automated telephone system
Income Tax Rulings Directorate	TN‑29
Automobiles
benefit
- pooling or similar arrangements	IT‑63R5
- reporting requirement	IT‑63R5
- shareholder	IT‑63R5
defined	IT‑63R5; IT‑521R; IT‑522R
employees'
- deductions	IT‑522R
- fringe benefits	IT‑470R(C)
- interest on borrowed money	IT‑522R
employer provided
- taxable employment benefits	TN‑40
leasing expenses	IT‑522R
motor vehicle
- acquisition, loans to shareholders	IT‑119R4
motor vehicles of employee	IT‑522R
- acquisition, loans to shareholders	IT‑119R4
- defined	IT‑63R5
operating expense benefit	IT‑63R5
passenger vehicle
- capital cost allowance, recapture and terminal loss	IT‑478R2
- definition	IT‑63R5; IT‑521R; IT‑522R
self-employed individual's	IT‑521R
standby charges	IT‑63R5
transfer to a corporation	IT‑291R3
used by employees for personal use,
tax implication	IT‑63R5
Awards, gifts and prizes
employees' fringe benefits	IT‑470R(C)
giveaway contests, taxation	IT‑213R
non-cash
- taxable employment benefits	TN‑40
lottery schemes, taxation	IT‑213R
pool system betting	IT‑213R
prescribed prizes	IT‑75R4
prizes for achievement	IT‑75R4
radio and TV programs	IT‑213R
repayable awards, taxability	IT‑340R(SR)

Topic	Bulletin or Technical News
Bad debts – see also Debt obligations; Loans
cessation or sale of business	IT‑442R
deductibility	IT‑442R
depreciable property, disposition	IT‑220R2(SR)
established for capital debts	IT‑159R3
sale of eligible capital property	IT‑123R4; IT‑123R6
Bankruptcy
corporation, association	IT‑64R4(C)
personal tax credits	IT‑513R
Barter transaction
tax implications	IT‑490
Bedding accessories
capital cost allowance	IT‑472(SR)
Beneficially interested
in a trust	IT‑511R
Beneficiaries
amounts payable by trust, taxation	IT‑381R3
flow-through of taxable capital gains	IT‑381R3
foreign-tax credit	IT‑201R2
preferred
- defined	IT‑394R2
- election	IT‑394R2
profit‑sharing plan – allocations to	IT‑379R
trusts
- income payable to	IT‑342R
- non-residents, withholding tax	IT‑465R
- preferred beneficiary, election	IT‑394R2
- right to enforce payment	IT‑286R2
Benefits
conferred on a related person
- transfer of property to corporation	IT‑291R3
conferred on shareholders	IT‑432R2
death – see Death benefits
employees – see Employees
employment	IT‑470(C)
interest-free or low-interest loans	IT‑421R2
limitation	TN‑41
Registered National Arts Service Organizations	IT‑75R4
shareholders – see Shareholders
value of tuition	IT‑75R4
Bituminous sands projects
equipment	IT‑476R
Blind persons - see Disability
Board and lodging
employees' fringe benefits	IT‑470R(C)
remote work locations	IT‑91R4
special work sites	IT‑91R4
subsidized meals
- employees' fringe benefits	IT‑470R(C)
Boats
logging equipment, capital cost allowance	IT‑501(SR)
Bonds and debentures – also See Debentures
acquisition options	IT‑96R6
adjusted cost base	IT‑387R2(C)
change in terms	IT‑448(SR)
government's, interest exemption on withholding tax of non-residents	IT‑155R3(SR)
large corporations
- part I.3 tax	IT‑532
options to acquire granted by corporation	IT‑96R6
Bonuses
scientific research and experimental development	IT‑151R5(C)
Borrowed money - see Loans
Bowling alleys
capital cost allowance	IT‑472(SR)
Branch tax
effect of tax treaties	IT‑137R3(SR); TN-44
liability and calculation	IT‑137R3(SR)
Brokerage fee
eligible expense	IT‑143R3
Building contractors - see Contractors
Buildings and structures - see also Construction industries
capital cost allowance	IT‑79R3; IT‑464R; IT‑472(SR)
classification and definition	IT‑79R3
deemed proceeds of disposition	IT‑220R2(SR)
demolition cost	IT‑485
investigation of site, expense deduction	IT‑350R
investment tax credit	IT‑151R5(C)
prescribed special-purpose buildings	IT‑151R5(C)
shareholder's, improvement done by corporation	IT‑432R2
Bursaries - see Scholarships, fellowships and bursaries
Business
active
- small business deduction	IT‑73R6
adventure or concern in the nature of trade - see Adventures in nature of trade
ceasing to carry on
- eligible capital property deduction	IT‑313R2
- eligible property, calculation	IT‑313R2
- farming business using cash method	IT‑427R
commencement of operation
- deduction of expenses after commencement	IT-364
- deduction of initial expenses	IT-364
disposition or cessation, sale of inventory	IT-287R2
exchange of property
- same or similar business	IT-259R4
expansion, research expenditures	IT-475
fixed place	IT-177R2(C)
former business property	IT-491(SR)
husband and wife partnership	IT-231R2
income – see Business income
investment losses	IT-484R2
- allowable, deductibility	IT-232R3
- deceased persons	IT-484R2
losses	IT-232R3
meaning	TN-41
non-resident's income earned in Canada	IT-420R3(SR)
personal services
- small business deduction	IT-73R6
pre-incorporation transactions	IT-454
pre-production or start-up costs	IT-417R2
principal
- defined for rental property	IT-371
- leasing property, capital cost allowance	IT-443(SR)
sale of inventory	IT-287R2
sale or cessation
- bad or doubtful debts	IT-442R
scientific research and experimental development related	IT-151R5(C)
sale or transfer of accounts receivable, tax implications	IT-188R(SR)
separate operations, identification	IT-206R
simultaneous operations	IT-206R
small business deduction – see Small business deduction
specified investment
- small business deduction	IT-73R6
specified partnership
- small business deduction	IT-73R6
start-up costs	IT-417R2
winding-up, defined	IT-126R2
Business income
adjusted, manufacturing and processing	IT-145R(C)
Canadian tax otherwise payable	IT-270R3
compensation for loss	IT-467R2
compensation for loss, taxation	IT-365R2
earned in Canada, non-resident's	IT-420R3(SR)
expense deduction, limitation	IT-487
foreign income tax	IT-270R3
foreign tax credit	IT-270R3
lease extension or cancellation premiums	IT-359R2
non-business income tax	IT-270R3
profit tax	IT-270R3
same or similar business
- exchange business	IT-259R4
source in a foreign country	IT-270R3
tax	IT-270R3
Business property
same or similar
- exchange of property	IT-259R4
Buy-sell agreements
rules applicable to property	IT-140R3

Topic	Bulletin or Technical News
Camps
recreational property	IT-148R3
Canada Council
grants, humanities and social services	IT-257R
Canada Pension Plan
amalgamation of corporations	IT-474R2
Canada Savings Bonds
interest income, taxation	IT-396R
Canada-U.S. tax convention
capital gains by non-residents	IT-173R2(SR)
competent authority provision	TN-38
5th protocol
- 2009 payment by LLC to ULC	TN-44
- cross-border interest payments	TN-44
- deemed permanent establishment	TN-44
- hybrid entities	TN-41
- limitation on benefits	TN-41
- paid-up capital increase by ULC	TN-44
- US LLC with Canadian branch	TN-44
Roth IRAs	TN-43
testamentary spouse trust	IT-305R4
Canadian-controlled private corporation – see Private corporations, Canadian-controlled
Canadian corporations
amalgamation	IT-474R2
Canadian cultural property – see Property, cultural
Canadian development expenses
Crown charges on resource property	IT-438R2
cumulative, disposition of resource properties	IT-125R4
oil and gas property expenses qualifying as	IT-438R2
petroleum and natural gas activities	IT-476R
Canadian exploration expenses
petroleum and natural gas activities	IT-476R
Canadian field processing
petroleum and natural gas activities	IT-476R
Canadian oil and gas property expenses
cumulative, disposition of resource property	IT-125R4
deductions	IT-438R2
Canadian services – see Armed forces
Canadian vessels
capital cost allowance	IT-267R2
Canadian Wheat Board
deferred cash purchase tickets	IT-184R
Capital
contribution	IT-291R3
expenditures on scientific research and
experimental development	IT-151R5(C)
Capital cost
concessions	IT-477(C)
defined	IT-285R2
franchises	IT-477(C)
leasehold interest	IT-464R
licenses	IT-477(C)
manufacturing and processing	IT-145R(C)
patents	IT-477(C)
principal residence	IT-120R6
undepreciated, calculation	IT-478R2
Capital cost allowance
accelerated, rates for certain vessels	IT-267R2
advertising signs	IT-472(SR)
aircraft used by employees	IT-522R
automobile of self-employed person	IT-521R
bedding accessories used by hotels, etc.	IT-472(SR)
boats for logging	IT-501(SR)
bowling alleys	IT-472(SR)
buildings and structures	IT-79R3; IT-472(SR)
capital cost of property, defined	IT-285R2
carpets and rugs	IT-472(SR)
class 8 property	IT-472(SR)
computation under Schedule III	IT-464R
concessions	IT-477(C)
condominiums	IT-304R2
- Quebec	IT-304R2
contractor's movable equipment	IT-306R2; IT-469R
deemed, property transfer to corporation	IT-291R3
depreciable property
- acquisition date, effects	IT-285R2
- deductibility	IT-128R
- disposition	IT-220R2(SR)
earth-moving equipment	IT-469R
electrical generating equipment	IT-472(SR)
exceptions to restrictions	IT-371
eye-testing equipment	IT-472(SR)
franchises	IT-477(C)
general comments	IT-285R2
grain handling equipment	IT-472(SR)
greenhouse steam plant	IT-472(SR)
industrial designs	IT-477(C)
industrial mineral mines	IT-492
industrial mineral mining equipment	IT-469R
kitchen utensils	IT-472(SR)
leasehold interests	IT-464R
leasing property	IT-443(SR)
libraries	IT-472(SR)
licences	IT-477(C)
logging assets	IT-501(SR)
logging road equipment	IT-469R
mannequins or dummies	IT-472(SR)
manufacturing and processing machinery and equipment	IT-147R3
medical or dental instruments	IT-472(SR)
mining and processing equipment	IT-469R
misclassified property	IT-190R2
motor vehicle used for employment	IT-522R
musicians and other performers equipment	IT-472(SR)
oil and gas exploration and production equipment	IT-476R
outdoor advertising poster panel or bulletin board	IT-472(SR)
ownership of property	IT-285R2
partial disposition of property	IT-418
patents	IT-477(C)
phonographic equipment	IT-472(SR)
pipelines	IT-476R
power saws	IT-501(SR)
principal residence	IT-120R6
property in a foreign country	IT-285R2
pumping equipment for gas or pipeline	IT-472(SR)
rapid transit car	IT-472(SR)
recapture	IT-478R2
- government assistance	IT-151R5(C); IT-273R2
- vessels	IT-267R2
- principal residence	IT-120R6
recreational properties	IT-148R3
refrigeration equipment	IT-472(SR)
rental property	IT-434R(SR)
- restrictions on	IT-195R4
replacement property	IT-259R4
returnable containers	IT-472(SR)
roads for logging	IT-501(SR)
short fiscal period	IT-285R2
snow making equipment	IT-472(SR)
storage equipment	IT-472(SR)
swimming pool filtration system	IT-472(SR)
tangible capital property	IT-472(SR)
tangible property	IT-472(SR)
terminal loss	IT-478R2
tile drainage	IT-472(SR)
tools, defined	IT-422
transferred property	IT-190R2
vessels	IT-267R2
water well equipment	IT-472(SR)
50% rule	IT-285R2
Capital debts – see Debt obligations
Capital dividend – see Dividends
Capital dividend account
determination	IT-66R6
eligible capital property proceeds included in	IT-123R4; IT-123R6
Capital expenditure
eligible, defined	IT-143R3
legal and accounting fees	IT-99R5(C)
Capital gains
allocations
- employees profit-sharing plans	IT-379R
attributed to spouse	IT-511R
calculation, prorated method	IT-173R2(SR)
Canada-U.S. tax convention	IT-173R2(SR)
cultural property	IT-407R4(C)
deemed disposition or acquisition on ceasing or becoming resident	IT-451R
depreciable property disposition	IT-220R2(SR)
farm property transferred to child, attribution	IT-268R3(SR); IT-268R4
foreign exchange gains	IT-95R
foreign tax credit	IT-395R2
former business property	IT-491(SR)
government assistance	IT-273R2
non-resident's, Canada-U.S. tax convention	IT-173R2(SR)
principal residence	IT-120R6
profit from sale of real estate	IT-218R
replacement property	IT-259R4
securities transaction	IT-479R(SR)
share for share exchange	IT-450R
shares, non-arm's length sale to corporation	IT-489R
shares sold under earnout agreement	IT-426R
taxable
- non-resident beneficiaries of trusts	IT-465R
- trusts	IT-381R3
thefts, defalcation or embezzlement	IT-256R
Capital gains deduction
beneficiaries of trusts	IT-381R3
deemed disposition on ceasing to be resident	IT-451R
foreign tax credit	IT-395R2
Capital losses – see Losses, capital
Capital property – see Property, capital
Capital stock
corporations, interest therein	IT-176R2
large corporations
- part I.3 tax	IT-532
Capital tax
large corporation	TN-22
Carpets and rugs
capital cost allowance	IT-472(SR)
Carrying on a business
permanent establishment
- the Dudney case	TN-33
Cemetery services
definition	IT-531
Central paymaster
"reasonably be expected"	TN-44
Cessation of a business
depreciable property not disposed of
- recapture and terminal loss	IT-478R2
Charges
deferred	IT-417R2
Charitable donations – see Donations and gifts
Charitable organizations
fund‑raising events
- food, beverages and entertainment expenses	IT-518R
gift of capital property to	IT-288R2
gifts in kind	IT-297R2
gifts of equitable interest in a trust	IT-226R
gifts of life insurance policies by individuals	IT-244R3
gifts of residual interest in real property	IT-226R
receipts for donations	IT-110R3
split-receipting, proposed guidelines	TN-26
Child
non-resident, tax credit	IT-513R
pension benefit of parent payable to	IT-499R
support payments
- deductibility	IT-530R
transfer of farm property to	IT-268R3(SR); IT-268R4
after death	IT-349R3
Child care expenses
eligible child	IT-495R3
exclusions	IT-495R3
payer	IT-495R3
Child support payments
deductibility	IT-530R
Child tax benefit
supplement
- child care expenses	IT-495R23
Christmas tree growers – see Farmers and fishermen
Clergy
residence deduction	IT-141R(C)
Clothing and uniforms
employees' fringe benefits	IT-470R(C)
Clubs
dues, taxation	IT-148R3
non-profit organization, qualifications	IT-496R
remuneration and allowances of employees	IT-168R3
Collection actions
limitation laws	TN-22
Committees
Transfer Pricing Review Committee, update	TN-44
Joint International Tax Shelter Information Centre	TN-44
GAAR Committee	TN-44
Commission
income transferred to a corporation	TN-22
sales, employees' fringe benefits	IT-470R(C)
Commodities
transactions, tax treatment	IT-346R
Commodity futures
transactions, tax treatment	IT-346R
Common-law partner
child care expenses	IT-495R3
registered retirement savings plans	IT-307R4
Common shares
interest on loan to acquire
- deductibility	TN-41
Compensation
damages and settlements
- paid	IT-467R2
- received, taxation	IT-365R2
employees, payments	IT-202R2
exclusions from income	IT-397R(SR)
provision of food, beverages or entertainment for	IT-518R
workers, payments	IT-202R2
Competent authority
Canada-U.S. Memorandum of Understanding	TN-34
Computer software
royalties	TN-23
Concessions
capital cost allowance	IT-477(C)
Condominiums
capital cost allowance	IT-304R2
direct ownership of units in Quebec, capital cost allowance	IT-304R2
ownership	IT-437R
Congregation
residence deduction	IT-141R(C)
Consideration
disposition of property, without	IT-460
Construction industries
construction, defined	IT-411R
Containers
capital cost allowance	IT-472(SR)
deposits, special reserves	IT-154R
Contests
prizes, taxation	IT-213R
Contractors
income computation	IT-92R2
movable equipment, capital cost allowance	IT-306R2; IT-469R
Contracts
annuity – see Annuity contracts
- novation, taxation	IT-334R2
- payments for non-performance	IT-467R2
- receipts for non-performance, taxation of amounts	IT-365R2
- service, fees received for, taxation	IT-334R2
- types, tax implications	IT-92R2
Control in fact
impact of recent jurisprudence	TN-32
Control of corporation
income trust
- change in trustees	TN-38
Controlled corporations – see also Private corporations, Canadian controlled
basic rules	IT-64R4(C)
change in control
- investment tax credit	IT-151R5(C)
- loss utilization restrictions	IT-302R3
- related to change in executors, etc. of estates	IT-302R3
- scientific research and experimental development	IT-151R5(C)
control deemed not to have been acquired	IT-302R3
control defined	IT-64R4(C); IT-302R3
loss on disposition of property to	IT-291R3
Convention expenses
deduction from income	IT-131R2
Convertible debt obligation
redemption or cancellation
- deemed to be an assignment	TN-41
Part XIII tax	TN-44
taxation on conversion	TN-44
Tembec Inc. et al v. The Queen	TN-44
Convertible preferred shares
stock options	IT-113R4
Convertible properties
fractional interest in shares	IT-115R2
Cooperative apartments
benefits conferred on shareholders	IT-432R2
Cooperative corporations
housing, defined	IT-120R6
Corporate loss
utilisation transactions	TN-30
Corporate shareholders – see Shareholders
Corporate takeover
legal and accounting fees	IT-99R5(C)
Corporate taxes
manufacturing and processing profits, reduced rates	IT-145R(C)
Corporations
acquisition of control, losses	IT-302R3
amalgamation of corporations	IT-474R2
appropriation of property to shareholder	IT-432R2
arm's length relationship	IT-419R2
association and control, basic rules	IT-64R4(C)
bankrupt
- association	IT-64R4(C)
- branch tax	IT-137R3(SR)
Canadian-controlled private – see Private corporations, Canadian-controlled
carrying on business in Canada,
- additional taxes	IT-137R3(SR)
ceasing to be resident
- deemed disposition or acquisition	IT-451R
commission income transferred to	TN-22
controlled – see Controlled corporations
co-operative – see Cooperative corporations
corporate loss
- utilisation transactions	TN-30
Crown – see Crown corporations
deceased shareholder's share valuation	IT-416R3
deemed dispositions or acquisitions, change of residence status	IT-451R
defined	IT-343R
emigration
- deemed dispositions	IT-451R
- deemed payment of taxes	IT-451R
- election to pay tax by instalment	IT-451R
excluded	IT-151R5(C)
family farm shares transfer to child
after death	IT-349R3
inter vivos	IT-268R3(SR); IT-268R4
former business property	IT-491(SR)
immigration
- deemed acquisitions	IT-451R
improvement to shareholder's building	IT-432R2
incorporated professional practices	IT-189R2
interest income	IT-396R
involuntary dissolutions	IT-444R
livestock, rollover to	IT-427R
large corporations	IT-532
- capital tax cases	TN-22
loans to shareholders and connected persons	IT-119R4
losses on amalgamation or winding-up	IT-232R3
losses on shares, deductibility	IT-328R3
non-arm's length sale of shares	IT-489R
non-Canadian, additional tax	IT-137R3(SR)
non-resident – see Non-resident corporations
options to acquire shares, bonds or debentures	IT-96R6
paid-up capital	IT-463R2
permanent establishment in a province	IT-177R2(C)
predecessor
- amalgamation	IT-474R2
pre-incorporation transactions	IT-454
private – see Private corporations
- life insurance proceeds on death	IT-430R3(C)
public – see Public corporations
qualifying	IT-151R5(C)
receiving income billed by individuals or a partnership	IT-189R2
related, loans to shareholders	IT-119R4
scientific research and experimental development	IT-151R5(C)
shares of capital stock, interest therein	IT-176R2
single-purpose	TN-31R2
status determination	IT-391R
stock dividends	IT-88R2
stock options	IT-113R4
subsidiary – see Subsidiaries
takeover, share for share exchange	IT-450R
taxable dividends, income computation	IT-67R3
transfer of property to under subsection 85(1)	IT-291R3
used by practising members of profession	IT-189R2
winding-up
- defined	IT-126R2
- scientific research and experimental development expenditures	IT-151R5(C)
- settlement of debts	IT-142R3
Corporations, large
part I.3 tax	IT-532
Cost
amortized
- uncollectible loans or lending assets	IT-442R
capital and labour, manufacturing and processing profits	IT-145R(C)
capital property, adjustment	IT-456R(SR)
cost amount – depreciable property	IT-220R2(SR)
inventory	IT-473R
pre-production or start-up	IT-417R2
property acquired from shareholder	TN-44
Cost recovery method
earnout agreement	IT-426R
Credit cards
interest deductibility	IT-533
Creditors
agreement with debtor re unpaid amounts	IT-109R2
reserves for on amalgamation	IT-474R2
Crimes
compensation awards, taxation	IT-365R2
Criminal prosecutions
legal and accounting fees	IT-99R5(C)
Crop
sale of harvest rights	IT-425
sale with land	IT-425
Crown charges
on resource property	IT-438R2
Crown corporations
employees abroad, representation allowance, taxation	IT-106R3
Cultural property – see Property, cultural
Cumulative eligible capital
amalgamation of corporations	IT-474R2
calculation	IT-123R4; IT-123R6
Customer ledger account
acquisition cost as capital expenditure	IT-187
Customer lists
acquisition cost as capital expenditure	IT-187
acquisition expenses	IT-143R3

Topic	Bulletin or Technical News
Damages
compensation payments, taxation	IT-365R2
compensation received for, taxation	IT-365R2
eligible capital expenditure	IT-143R3
paid or payable	IT-467R2
retiring allowance for	IT-337R4(C)
Date-stamping procedures
uniform national standard	TN-41
Death benefits
pensions	IT-508R
public servants of federal government	IT-508R
qualifying payments	IT-508R
superannuation payments	IT-508R
taxation	IT-508R
Death duties – see Succession duties
Debentures – also see Bonds and debentures and Convertible debt obligation
exchangeable
- change in position	TN-41; TN-44
- taxation on exchange	TN-44
provincial income allocation	TN-41
Debt obligations
capital, established as bad debts	IT-159R3
change in terms	IT-448(SR)
convertible (redemption or cancellation)
- deemed to be an assignment	TN-41
debtor's gain on settlement of	IT-143R3; IT-293R(SR)
disposition, conditions determining	IT-448(SR)
excluded
definition	TN-41
farm property transfer to child	IT-268R3(SR); IT-268R4
meaning	TN-41
settlement on winding-up of corporation	IT-142R3
shareholders' and connected persons'	IT-119R4
specified non-resident's, interest disallowance computation	IT-59R3
transactions	IT-479R(SR)
Debtors
agreement with creditor re unpaid amounts	IT-109R2
gain on settlement of debts	IT-293R(SR)
Deceased persons
allowable business investment loss	IT-484R2
annuity contracts, taxation	IT-212R3(SR)
benefits
- amounts received after 1984	IT-508R
- qualifying/non-qualifying payments	IT-508R
business investment losses	IT-484R2
deductibility of losses	IT-232R3
deduction of accrued expenses	IT-210R2
dividends, taxation	IT-212R3(SR)
eligible capital property	IT-123R6; IT-313R2
farmers, cash method inventory adjustments	IT-526
grain stock, taxation	IT-212R3(SR)
- farm crops	IT-234
income
- periodic payments	IT-210R2
income or loss before or after death of a partner or of a retired partner	IT-278R2
income-averaging annuity contracts	IT-212R3(SR)
inventory	IT-212R3(SR)
investment tax credit	IT-210R2
land inventory	IT-212R3(SR)
life insurance policy valuation	IT-416R3
livestock	IT-212R3(SR)
livestock rollover	IT-427R
losses, deductibility	IT-232R3
lump-sum payments out of pension plans	IT-212R3(SR)
NISA Fund No. 2	IT-212R3(SR)
old age security
- repayment of benefits	IT-326R3
partnership interest
- deemed disposition	IT-278R2
- income share	IT-278R2
- receivables, 1971	IT-278R2
- residual interest	IT-278R2
- work in progress	IT-278R2
pension payable to child	IT-499R
receivables, 1971, taxation	IT-212R3(SR)
RRSP
- reduction of benefit	IT-500R
- refund of premium	IT-500R
repayment of benefits
- old age security	IT-326R3
replacement property	IT-259R4
returns as "another person"	IT-326R3
rights or things
- election filing	IT-212R3(SR)
recipients of	IT-212R3(SR)
RRSP payments	IT-212R3(SR)
transfer of farm property to child	IT-268R3(SR); IT-268R4; IT-349R3
unpaid bonus IT-212R3(SR)
valuation of corporate shares	IT-416R3
work in progress	IT-457R
Deductions from income
accounting fees	IT-99R5(C)
acquisition cost of customer list or ledger accounts	IT-187
aircraft expenses	IT-522R
amalgamation losses	IT-302R3
attendant care expenses	IT-519R2(C)
- self-employed individuals	IT-521R
bad debts	IT-442R
borrowing money expenses	IT-341R4
building site investigation expenses	IT-350R
business expenses, limitations	IT-487
business investment losses	IT-484R2
business operations initial expenditures	IT-364
capital cost allowance on depreciable property	IT-128R
capital gains – see Capital gains deduction
change in control of corporation, losses	IT-302R3
child care expenses	IT-495R3
clergy residence	IT-141R(C)
convention expenses	IT-131R2
corporations
- donation of certified cultural property	IT-407R4(C)
damages and settlements paid	IT-467R2
disability related expenses	IT-519R2(C)
doubtful debt reserves	IT-442R
employee's professional and other membership dues	IT-158R2
employer's cost for managing pension plans	IT-105
employment or office expenses	IT-352R2
entertainment expenses	IT-518R
farm losses	IT-322R
fines and penalties	IT-104R3
food and beverages expenses	IT-518R
foreign income tax	IT-506
foreign tax credit	IT-270R3
gifts to charitable organizations, etc.	IT-110R3
split-receipting, proposed guidelines	TN-26
government assistance payments	IT-273R2
interest on loan to acquire common shares	TN-41
investment counsel's fee	IT-238R2
leasing expenses of automobiles	IT-522R
legal fees	IT-99R5(C)
life insurance premium, cost of borrowing	IT-309R2
losses
- corporate amalgamation, change in	IT-302R3
- control, winding-up	IT-302R3
losses due to thefts, etc.	IT-185R(C)
losses re farm woodlots and tree farms	IT-373R2(C)
medical expenses – see Medical expenses
membership dues	IT-211R
membership dues of employees	IT-158R2
moving expenses	IT-178R3(C)
non-residents	IT-420R3(SR)
northern residents	IT-91R4
official receipts for donations, etc.	IT-110R3
- split-receipting, proposed guidelines	TN-26
order of deductions	IT-523
partnership interests, expenses	IT-341R4
patronage dividend payments	IT-362R
penalties re earnings of taxable income	IT-104R3
pension plan administration cost	IT-105
pension plan contributions	IT-167R6
performing artists	IT-525R(C)
RRSP contributions for spouse or common-law partner	IT-307R4
reserves for doubtful debts	IT-442R
retiring allowance	IT-337R4(C)
return of income as "another person"	IT-307R4
scientific research and experimental development	IT-151R5(C)
scholarships, fellowships and bursary	IT-75R4
settlements paid	IT-467R2
share issuing or selling expenses	IT-341R4
special work sites employment	IT-91R4
training expenses	IT-357R2
travel expenses
- employment at special work site	IT-522R
- part-time employees	IT-522R
trusts
- amounts payable to beneficiaries	IT-381R3
union dues, conditions	IT-103R
unit trust, issuing expenses	IT-341R4
vow of perpetual poverty, effect of	IT-86R
winding-up losses	IT-302R3
work space in home expenses	IT-514
Defalcation – see Thefts, defalcation, embezzlement
Deferred profit-sharing plans – see Profit-sharing plans, deferred
Delaware Revised Uniform Partnership Act
partnership	TN-25; TN-34
Dentures
medical expense	IT-519R2(C)
Dependants
tax credit	IT-513R
Deposits
forfeited, eligible capital expenditure	IT-143R3
forfeited, taxation	IT-334R2
Depreciable property – see Property, depreciable
Designated educational institution
child care expenses	IT-495R3
Disability
mental or physical impairment
- medical expenses	IT-519R2(C)
tax credits	IT-519R2(C)
Disability tax credit
definition and operation	IT-519R2(c)
supplement
- child care expenses	IT-495R3
Discounts
merchandise, employees' fringe benefits	IT-470R(C)
Disposition – see Property disposition
Dispute resolution
competent authority assistance	TN-41
Distress preferred shares
defined	IT-527
Dividend reinvestment plans
general	TN-25
Dividends
capital
- amount determination	IT-66R6
- election by private corporation	IT-66R6
- life insurance	IT-66R6
capital dividend account	IT-66R6
conversion of shares	IT-146R4
corporations resident in Canada	IT-67R3
deceased person's, taxation	IT-212R3(SR)
deemed on a non-arm's length sale of shares	IT-489R
dividend rental arrangement	IT-67R3
eligible
- designation	TN-40
from taxable Canadian corporations	IT-67R3
gross-up	IT-67R3
in kind, value	IT-67R3
income
- taxation	IT-334R2
indirect payments	IT-335R2
meaning generally accepted	IT-67R3
Part IV tax on private corporation	IT-269R4
patronage
- allocation	IT-362R
- deductibility	IT-362R
policy	IT-87R2
received by spouse, election to include in income	IT-295R4
received by spouse after 1987, election to include in income	IT-295R4
received by US resident	TN-41
refund to private corporations	IT-243R4
securities lending arrangement	IT-67R3
shares entitled to choose	IT-146R4
stock
- meaning of	IT-88R2
"stop-loss" rules	IT-328R3
stripping
- general anti-avoidance rule	TN-22
tax credit – see Tax credits, dividends
taxable
- defined	IT-67R3
- dividend refund to private corporation	IT-243R4
- flow-through of	IT-524
winding-up, time significance	IT-149R4
Divorce
property transfer to spouse after	IT-325R2
Donations and gifts
amount of charitable gift	IT-288R2
by artists, authors and composers	IT-288R2
by non-residents to a prescribed donee	IT-288R2
capital property to charity	IT-288R2
certified cultural property	IT-407R4(C)
charitable organizations	IT-297R2
cultural property
- deduction for corporations	IT-407R4(C)
- tax credit for individuals	IT-407R4(C)
employees' fringe benefits	IT-470R(C)
equitable interest in a trust to charity	IT-226R
farmer's livestock	IT-427R
inter vivos, capital property to individuals	IT-209R(SR)
life insurance policies to charitable organizations by individuals	IT-244R3
official receipts requirement re deductions	IT-110R3
- split-receipting, proposed guidelines	TN-26
residual interest in real property to charity	IT-226R
scientific research and experimental development expenditures	IT-151R5(C)
shareholders' relatives (to)
indirect payments	IT-335R2
visual artists and writers	IT-504R2(C)
Doubtful debts – see Loans
Draft legislation
filing based on	TN-44
practice	TN-34
Drugs
medical expense	IT-519R2(C)
Dues
club	IT-148R3
employees' professional and other membership	IT-158R2
membership of association and societies	IT-211R
union, deductibility	IT-103R
Dummies – see Mannequins and dummies
Dwelling
loans to shareholders	IT-119R4

Topic	Bulletin or Technical News
Earned income
child care expenses	IT-495R3
defined	IT-434R(SR)
rental income	IT-434R(SR)
the Kruco case	TN-33
Earnout agreements
shares sold under	IT-426R
Earth-moving equipment
capital cost allowance	IT-469R
Easements
expenses made for	IT-143R3
Ecological property – see Property, ecological
E-commerce
taxation	TN-25
Education costs
paid by employer
- employees fringe benefits	IT-470R(C)
Educational institutions
child tax credit	IT-495R3
designated for education tax credit	IT-515R2
tuition tax credit	IT-516R2
Educational programs
qualifying for education tax credit	IT-515R2
Equipment
substantial usage
- permanent establishment	IT-177R2(C)
Election
capital cost allowance	IT-472(SR)
cash method inventory adjustments	IT-526
cash method re farming income	IT-433R
deceased person's rights or things	IT-212R3(SR)
employees profit-sharing plans	IT-280R(SR)
filing, accounts receivable	IT-188R(SR)
non-residents
- tax on rents and timber royalties	IT-393R2
outdoor advertising signs	IT-472(SR)
preferred beneficiary's	IT-394R2
professionals' work in progress	IT-457R
property disposition to partnership	IT-413R
securities, disposition of	IT-479R(SR)
taxable dividends received by spouse	IT-295R4
- after 1987	IT-295R4
V-Day, amalgamation of corporations	IT-474R2
Electrical generating equipment
capital cost allowance	IT-472(SR)
Eligible capital amount
receipt, examples	IT-386R
Eligible capital expenditure
defined, examples	IT-143R3
legal and accounting fees	IT-99R5(C)
merger of partnership	IT-471R
Eligible capital property – see Property, eligible capital
Eligible funeral arrangements – see Funeral arrangements
Eligible property
transfer to a corporation	IT-291R3
Embezzlement – see Thefts, defalcation, embezzlement
Emphyteutic leases – see Leases
Employees
abroad, Crown Corporation's, taxation	IT-106R3
automobiles supplied by employer for personal use	IT-63R5
benefits
- automobile operating expense	IT-63R5
- food, beverages and entertainment expenses	IT-518R
- interest-free or low-interest loans	IT-421R2
- parking provided	TN-22
- stock options	IT-113R4
compensation plans, deceased persons	IT-212R3(SR)
contributions to an RPP	IT-167R6
deferred profit-sharing plans – see Profit-sharing plans, deferred
dues, professional memberships	IT-158R2
employment outside Canada, tax credit	IT-497R4
expenses incurred in office or employment	IT-352R2
- salary to assistant or substitute	IT-352R2
- supplies	IT-352R2
- work space in home	IT-352R2
fringe benefits	IT-470R(C)
health and welfare trusts	IT-85R2
legal fees paid by employer	IT-99R5(C)
moving expenses	IT-178R3(C)
negotiating contracts
- legal and accounting expenses	IT-99R5(C)
non-deductibility of contributions to an EPSP	IT-280R(SR)
non-resident, exempt portion of pension	IT-76R2
part-time, travel expenses	IT-522R
payments received
- compensation for loss of income	IT-428
- from employer	IT-196R2(SR)
pension funds or plans, contributions	IT-167R6
performing artists	IT-525R(C)
professional and other membership dues	IT-158R2
professional sport club's
- non-resident, tax liability	IT-168R3
- remuneration and allowances	IT-168R3
profit-sharing plans – see Profit-sharing plans
public service, death benefits	IT-508R
removal expenses, fringe benefits	IT-470R(C)
selling property
- legal and accounting fees	IT-99R5(C)
senior
- theft by	IT-185R(C)
special work site	IT-91R4
- travel expenses deduction	IT-522R
specified
- loans to shareholders	IT-119R4
stock options
- amalgamation of corporation	IT-474R2
- benefits, taxation	IT-113R4
theft by	IT-185R(C)
travel expenses	IT-522R
trusts, taxation	IT-502(SR)
union dues, deductible from income, conditions	IT-103R
unpaid amounts, taxation	IT-109R2
visual artists and writers, income determination	IT-504R2(C)
workers' compensation payments	IT-202R2
year of death, contributions to an RPP	IT-167R6
Employees benefit plans
deferred compensation plans	IT-502(SR)
flexible employee benefit programs	IT-529
tax implication	IT-502(SR)
Employees-pay-all plans
purpose and characteristics	IT-428
Employees profit-sharing plans – see Profit‑sharing plans
Employees trusts
flexible employee benefit programs	IT-529
Employers
deductibility of contributions to an EPSP	IT-280R(SR)
expenses paid by
- legal and accounting fees	IT-99R5(C)
payments to employees, taxable amounts	IT-196R2(SR)
pension plan administrative cost deduction	IT-105
retiring allowance, deduction of	IT-337R4(C)
wage loss replacement plan for employees	IT-428
workers' compensation payments received	IT-202R2
Employer‑sponsored events
food, beverages and entertainment expenses	IT-518R
Employment
expenses incurred in office or employment	IT-352R2
- salary to assistant or substitute	IT-352R2
- supplies	IT-352R2
- work space in home	IT-352R2
losses, deductibility	IT-232R3
non-resident's income earned in Canada	IT-420R3(SR)
outside Canada, tax credit	IT-497R4
remote work locations, deductions	IT-91R4
special work site
- travel expense deduction	IT-522R
special work sites, exemption for allowances	IT-91R4
termination payments made	IT-467R2
termination payments received, taxation	IT-365R2
Employment tax credits – see Tax credits, employment
Entertainers and performers
capital cost allowance on equipment	IT-472(SR)
expense deductions	IT-525R(C)
guidelines determining performing artist as employee or self-employed	IT-525R(C)
taxability	IT-525R(C)
Entertainment expenses
deductions	IT-518R
Equipment – see Machinery and equipment
Equivalent-to-spouse
tax credit	IT-513R
Estates – see also Trusts
residence determination	IT-447
Exchange of property – see also Replacement properties
benefits conferred on shareholders	IT-432R2
generalities	IT-259R4
Excluded obligation
definition	TN-41; TN-44
Exempt income
interest deductibility	IT-533
Exemptions
income tax
- foster care providers	TN-31R2
part XIII tax on interest payments to
non‑residents	IT-361R3
principal residence	IT-120R6
scholarship, fellowship and bursary	IT-75R4
statutory	IT-397R(SR)
Expenses
amalgamation	IT-474R2
borrowing money	IT-341R4
business expansion research	IT-475
child care	IT-495R3
convention	IT-131R2
deduction limitation	IT-487
deferred or prepaid	IT-417R2
eligible capital
- defined	IT-143R3
- merger of partnership	IT-471R
employed artists and writers	IT-504R2(C)
employees', incurred in office or employment	IT-352R2
entertainment, deductions	IT-518R
financing
- legal and accounting fees	IT-99R5(C)
issuing or selling interests in a partnership	IT-341R4
issuing or selling interests in a syndicate	IT-341R4
issuing or selling shares	IT-341R4
issuing or selling units in a trust	IT-341R4
legal or accounting	IT-99R5(C)
- paid by employer	IT-99R5(C)
medical – see Medical expenses
motor vehicle
- self-employed individuals	IT-521R
moving, deductions	IT-178R3(C)
prepaid	IT-417R2
recreational facilities	IT-148R3
representation
- legal and accounting fees	IT-99R5(C)
scientific research and experimental development
- classification	IT-151R5(C)
training, deductibility	IT-357R2
unpaid, non-arm's length	IT-109R2
work space in home, deduction	IT-514
Exploration and development expenses
oil and gas equipment
- capital cost allowance	IT-476R
principal business corporation
- defined	IT-400(SR)
- qualifying business	IT-400(SR)
Expropriations
replacement property	IT-259R4
Eyeglasses
medical expenses	IT-519R2(C)
Eye-testing equipment
capital cost allowance	IT-472(SR)

Topic	Bulletin or Technical News
Farm losses – see Farmers and fishermen
Farm property – see Farmers and fishermen
Farm woodlots – see Farmers and fishermen
Farmers and fishermen
amalgamation of farm corporations	IT-427R
change of residence	IT-427R
Christmas tree growers
- farming business	IT-433R
- income computation	IT-373R2(C)
clearing and levelling of land costs	IT-485
deceased person's crop income	IT-234
deferred cash purchase tickets on grain	IT-184R
family farm corporations and partnerships, transfer to child	IT-268R3(SR); IT-268R4
- death, on	IT-349R3
farm crops, income of deceased person	IT-234
farm land sale with crop	IT-425
farm losses
- deductibility	IT232R3; IT-322R
farm property transfer to child
- after death	IT-349R3
- inter vivos	IT-268R3(SR); IT-268R4
- intergenerational transfer on death	IT-349R3
farm woodlots, losses deductibility	IT-373R2(C)
farming business
- Christmas tree growers	IT-433R
- criteria	IT-322R
- defined	IT-268R3(SR); IT-268R4; IT-433R
- income computation	IT-433R
- inventory	IT-433R
- cost amount when calculating LRIP	TN-44
- inventory adjustments	IT-526
- marketing quotas	IT-433R
- rollover of accounts receivable	IT-433R
- sale of land, gravel and topsoil	IT-433R
- sharecropping	IT-433R
- surface rentals	IT-433R
- woodlot operators	IT-433R
farming defined	IT-322R2
farming, meaning in the case of a woodlot	IT-373R2(C)
farmland conversion to inventory	IT-218R
fishing, defined	IT-433R
gift of livestock	IT-427R
livestock destruction compensation	IT-425
miscellaneous farm income	IT-425
operations
- lump-sum payments	IT-200
option re inventory on hand	IT-427R
principal residence on farm land	IT-120R6
restricted farm loss	TN-30
rollover of livestock to corporation	IT-427R
sale of rights to harvest crop	IT-425
sale or lease of marketing quotas	IT-425
tree farms, losses deductibility	IT-373R2
woodlot operators
- income computation	IT-373R2; IT-433R
Federal government assistance – see Government assistance
Feedlot operators – see Farmers and fishermen
Fees
accounting	IT-99R5(C);
entering into service contract	IT-334R2
initiation or admission	IT-143R3
investment counsel's, deductibility	IT-238R2
legal – see Legal fees
management or administration, non-residents	IT-468R
tuition, tax credit	IT-516R2
Fellowships – see Scholarships, fellowships and bursaries
Financial counselling
fees paid by employer
- employees' fringe benefits	IT-470R(C)
Financial difficulty
distress preferred shares	IT-527
Fines
deductibility from income	IT-104R3
Fixed base – see Permanent establishment
Flexible employee benefit programs
tax treatment	IT-529
Flow-through share
donated by public corporation	TN-41
Food and beverages
expense deduction	IT-518R
Foreign affiliates
stock dividends	IT-88R2
Foreign currency
fiscal treatment of loans
- Imperial Oil decision	TN-38
functional currency reporting	TN-44
futures transactions	IT-346R
gains or losses of individuals	IT-95R
gains or losses on conversion of debt	TN-44
interest payable in	IT-360R2
losses on exchange	TN-25
Foreign enterprises
permanent establishment in Canada	IT-177R2(C)
Foreign entities
classification	TN-38
Foreign exchange
gains or losses	IT-95R; TN-44
Foreign governments
assistance from	IT-273R2
Foreign income
allocation to employees profit-sharing plans	IT-379R
foreign tax credit	IT-270R3
Foreign income tax
deduction from income	IT-506
Foreign Missions and International Organizations Act
exempt income	IT-397R(SR)
Foreign property
qualified investments, RRSPs	IT-320R3
Foreign tax credit – see Tax credits, foreign
Forward averaging – see Income averaging
Foster care providers
income tax exemption	TN-31R2
Franchises
capital cost allowance	IT-477(C)
expense of acquisition	IT-143R3
Frequent flyer program
employees' fringe benefits	IT-470R(C)
Fringe benefits
employees	IT-470R(C)
Fund-raising events
food, beverages and entertainment expenses	IT-518R
registered charities
- tickets as official receipts for tax deductions	IT-110R3
- split-receipting, proposed guidelines	TN-26
Funds
stolen or embezzled by shareholder	IT-432R2
transfer to or from registered retirement savings plan	IT-124R6
Funeral arrangements
description and calculations	IT-531
distribution/transfer of funds	IT-531
Funeral directors
prepaid funeral costs, tax treatment	IT-531
Funeral services
definition	IT-531
Future directions
general	TN-34
Futures transactions
non-residents	IT-346R
partnerships	IT-346R
speculators' income	IT-346R
tax treatment	IT-346R

Topic	Bulletin or Technical News
Gambling
profits, taxation	IT-334R2
General anti-avoidance rule
and audit issues and concerns	TN-34
large corporations	IT-532
provincial
- in loss consolidation	IT-41
questions and answers	TN-22
update on reviews	TN-32
General averaging – see Income averaging
Generally accepted accounting principle (GAAP)
conversion to IFRS	TN-41
IFRS and foreign GAAP	TN-44
tax reporting and IFRS	TN-44
Gifts – see Donations and gifts, also see Awards, gifts and prizes
Gold bullion
adjusted cost base	IT-387R2(C)
Gold certificates
adjusted cost base	IT-387R2(C)
Golf courses
clearing or levelling cost	IT-485
recreational property	IT-148R3
Golf facilities
recreational property	IT-148R3
Goods and services
available to all employees
- food, beverages and entertainment expenses	IT-518R
barter transactions	IT-490
payments to non-residents, taxation	IT-303(SR)
special reserves	IT-154R
transfer of obligations to provide	IT-154R
Goods and services tax
government assistance	IT-273R2
Goodwill
cost of acquisition	IT-143R3
Government assistance
amalgamation of corporations	IT-474R2
Crown charges on resource properties in Canada	IT-438R2
for scientific research and experimental development	IT-151R5(C)
general comment	IT-273R2
tax treatment	IT-273R2
Government Employees Compensation Act
workers' compensation payments	IT-202R2
Government grants – see Grants, subsidies, etc.
Government rights
eligible capital property	IT-123R6
expense of acquisition	IT-143R3
Grain
deceased persons	IT-212R3(SR)
deferred cash purchase tickets	IT-184R
handling equipment
- capital cost allowance	IT-472(SR)
Grants, subsidies, etc.
Canada Council's, humanities and social sciences	IT-257R
government	IT-273R2
research	IT-75R4
scientific research and experimental development	IT-151R5(C)
Gravel – see Sand and gravel
Greenhouse steam plant
capital cost allowance	IT-472(SR)
Guide dogs – see also Hearing-ear dogs
medical expenses	IT-519R2(C)

Topic	Bulletin or Technical News
Health and welfare trusts
general	TN-25
Hearing-ear dogs – see also Guide dogs
medical expenses	IT-519R2(C)
Hedge effectiveness
criteria for determination	TN-38
Hobbies
income from	IT-334R2
Holiday trips
employees' fringe benefits	IT-470R(C)
Home purchase loans
limit on taxable benefit from	IT-421R2
Home relocation loans
limit on taxable benefit from	IT-421R2
Hospital insurance plans – see Medical and hospital insurance plans
Hospitals, private
payments to, medical expense	IT-519R2(C)
Housing unit – see Accommodation
Hypothecs
change in terms	IT-448(SR)

Topic	Bulletin or Technical News
Identical property – see Property, identical
Impairment
defined	IT-519R2(C)
Incentive awards
employees' fringe benefits	IT-470R(C)
Income
amounts included
- government assistance	IT-273R2
attributed to non-arm's length individual	IT-511R
attributed to spouse	IT-511R
attribution, property transferred	IT-434R(SR)
bonds and debentures – see Bonds and debentures
business – see Business income
commission transferred to a corporation	TN-22
damages and settlements received, taxation	IT-365R2
deceased person's
- farm crops	IT-234
- periodic payments	IT-210R2
- rights or things	IT-212R3(SR)
deductions – see Deductions from income
deferred cash purchase tickets on grain	IT-184R
dividend income – see Dividends
earned – see Earned income
eligible capital amount receipts	IT-386R
farm, miscellaneous	IT-425
foreign exchange	IT-95R
inclusion
- retiring allowance	IT-337R4(C)
interest in partnership	IT-242R
interest in trust
- disposition	IT-385R2
- renunciation	IT-385R2
interest income – see Interest income
non-resident's income earned in Canada	IT-420R3(SR)
- taxation	IT-420R3(SR)
partnership
- computation/allocation	TN-30
payments under wage loss replacement plan	IT-428
prepaid	TN-30
professionals' work in progress	IT-457R
rental – see Rental income
resource property, Crown charges	IT-438R2
sale of property, timing of inclusion	IT-170R
securities, transactions in	IT-479R(SR)
sources in foreign country	IT-270R3
territorial sources, determination	IT-270R3
transfer of rights	IT-440R2
trust – see Trusts
woodlots	IT-373R2(C)
Income averaging
deceased person	IT-326R3
Income averaging annuity contracts – see Annuity contracts, income-averaging
Income bonds
distress preferred shares	IT-527
Income computation
accumulated vacation and sick leave credits	IT-334R2
amalgamated corporation	IT-474R2
amounts excluded from
- Canadian service pension	IT-397R(SR)
- Foreign Missions and International Organizations Act	IT-397R(SR)
- Merchant Navy Veteran and Civilian War-related Benefits Act	IT-397R(SR)
- non-residents' pension	IT-397R(SR)
- RCMP pensions	IT-397R(SR)
art production grants	IT-75R4; IT-257R
artists, employed or self-employed	IT-525R(C)
bursaries, fellowships, prizes, research grants, scholarships	IT-75R4
cash method
- farming business	IT-433R
Christmas tree growers	IT-373R2(C)
compensation for damages, settlements, etc.	IT-467R2
contingent	IT-533
contractor's	IT-92R2
deceased person's
- periodic payments	IT-210R2
- rights or things	IT-212R3(SR)
emission reduction and offset credits	TN-34
farming business
- cash method	IT-433R
- defined	IT-433R
- separate businesses	IT-433R
financial assistance	IT-75R4
impact of IFRS	TN-42
indirect payments	IT-335R2
life insurance policy	IT-87R2
losses, order of deduction	IT-523
miscellaneous receipts, taxation	IT-334R2
non-resident partner's	IT-81R
payments to induce change of employment	IT-334R2
performing artists	IT-525R(C)
reserves	IT-154R
trust
- deduction of preferred beneficiary election	IT-394R2
visual artists and writers	IT-504R2(C)
voluntary payments	IT-334R2
- windfalls	IT-334R2
woodlot operators'	IT-373R2(C)
Income debentures
distress preferred shares	IT-527
Income tax
foreign, deduction	IT-506
property income, non-profit organizations	IT-83R3
Income tax returns
filing based on draft legislation	TN-44
legal and accounting fees	IT-99R5(C)
preparation paid by employer
- employees' fringe benefits	IT-470R(C)
Income tax rulings
revocation	TN-32
Income tax treatment of GST
deductibility of interest and penalties	TN-38
Incontinence
products, medical expenses	IT-519R2(C)
Incorporation
business transactions before	IT-454
expense	IT-143R3
Indians
exemption from taxation	IT-397R(SR)
Indirect payments
general	IT-335R2
Individuals
arm's length relationship	IT-419R2
ceasing to be resident in Canada
- deemed disposition of property	IT-478R2
employed in selling or leasing automobiles
- automobile benefit	IT-63R5
inter vivos gifts of capital property to	IT-209R(SR)
leaving and entering Canada, residence determination	IT-221R3(C)
partnership deemed to be	IT-413R
self-employed – see Self-employed individuals
Industrial assistance
construction, defined	IT-411R
manufacturing and processing
construction, defined	IT-411R
Industrial designs
capital cost allowance	IT-477(C)
Industrial mineral mines – see Mining and ore processing
Industries
manufacturing and processing
- corporate taxes	IT-145R(C)
- meaning of "construction"	IT-411R
Information return
scholarships, fellowships, bursaries, etc.	IT-75R4
wage loss replacement plans	IT-428
Roth IRAs	TN-43
Injury
compensation paid	IT-467R2
compensation received, taxation	IT-365R2
leave pay	IT-202R2
Institution
medical expenses	IT-519R2(C)
Insurance – see also Life insurance
premiums, prepaid	IT-417R2
Insurance companies, non-resident
additional taxes	IT-137R3(SR)
Interest
awards for personal damages	IT-467R2
awards for personal damages, taxation	IT-365R2
Canada Savings Bonds, taxation	IT-396R
contingent	IT-533
cross border payments
- application of subparagraph 212(1)(b)(vii)	TN-38; TN-44
debts owing to specified non-residents, computation	IT-59R3
deductibility	IT-533
- acquisition of common shares	TN-41
- amalgamation of corporations	IT-474R2
- income trusts	TN-34
deemed	IT-533
distinction from other receipts	IT-396R
employee's pension plan contributions	IT-167R6
equitable
- gift to charity	IT-226R
foreign currency, payable in	IT-360R2
free or low-interest loans
- provided by employer, fringe benefits	IT-470R(C)
income – see Interest income
income or capital expenditure	IT-533
income, retired partner's	IT-242R
money borrowed by land developers	IT-153R3
participating payments	IT-533
payable to non-residents in foreign currency, tax exemption	IT-361R3
pre-judgement	TN-30
prepaid	IT-417R2
residual
- gift to charity	IT-226R
- retired partner's	IT-242R
scientific research and experimental development	IT-151R5(C)
withholding tax	TN-30
Interest income
accrued by deceased persons	IT-210R2
computation methods	IT-396R
reporting	IT-396R
International financial reporting standards (IFRS)
conversion from GAAP	TN-41
CRA acceptance of	TN-42; TN-44
early adoption	TN-42
tax effects, examples
- impairment/revaluation	TN-42
- inventory	TN-42
- revenue recognition	TN-42
thin capitalization	TN-42
International taxation
fixed base	TN-22
Interpretation bulletins
archived	TN-27
Interprovincial tax planning arrangements
scrutiny	TN-38
Inventory
cash method farmer adjustments
- farmer adjustments	IT-526
- inventory cost amount – LRIP	TN-44
conversion from or to capital property
- business property	IT-102R2
conversion of farm land into	IT-218R
conversion of real estate into	IT-218R
deceased persons, taxation	IT-212R3(SR)
defined	IT-51R2(SR); IT-287R2
depreciation	IT-473R
impact of IFRS	TN-42
sale
- conditions, cost, etc.	IT-287R2
share, adjustment to inventory value	IT-328R3
supplies on hand at the end of fiscal period	IT-51R2(SR)
valuation	IT-473R
- retail inventory method	IT-473R
visual artists' and writers'	IT-504R2(C)
Investigation
site, expense deduction	IT-350R
Investment allowance
large corporations	IT-532
Investment counsel
fees, deductibility	IT-238R2
Investment income
provincial income allocation	TN-41
Investment of funds
income trusts	TN-34
Investment tax credit
amalgamated corporation's	IT-151R5(C)
constructions of buildings, bridges, roads, etc.	IT-411R
deceased persons	IT-210R2
government assistance	IT-273R2
partnerships	IT-151R5(C)
prescribed expenditures	IT-151R5(C)
qualified expenditures	IT-151R5(C)
refundable	IT-151R5(C)
scientific research and experimental development	IT-151R5(C)
Investments
qualified, of an RRSP	IT-320R3

Topic	Bulletin or Technical News
Joint International Tax Shelter Information Centre
Canada's role	TN-32
Setting up	TN-34
Joint ventures
large corporations	IT-532

Topic	Bulletin or Technical News
Kitchen utensils
capital cost allowance	IT-472(SR)

Topic	Bulletin or Technical News
Labour cost
manufacturing and processing	IT-145R(C)
Land
clearing or levelling cost	IT-485
developers – see Land developers
inter vivos transfer of farm property to child	IT-268R3(SR); IT-268R4
inventory of deceased persons, taxation	IT-212R3(SR)
principal residence	IT-120R6
sale
- allowable reserves	IT-152R3
- non-arm's length transactions	IT-152R3
Land developers
carrying charges and development costs	IT-153R3
interest on money borrowed	IT-153R3
property tax	IT-153R3
subdivision costs	IT-153R3
Landlords
premiums received to cancel or extend leases, income	IT-359R2
rent repayments	IT-261R
Landscaping
clearing or levelling cost	IT-485
Large corporation tax
amounts included in capital tax base	TN-29
general	TN-22
general anti-avoidance rule	TN-22
part I.3 tax	IT-532
Large corporations
notice of objection
- impact of the Potash Corporation case	TN-32
Lawyer
trust account and disbursements	IT-129R
Leasehold interest
acquisition	IT-464R
buildings and structures	IT-464R
capital cost	IT-464R
capital cost allowance	IT-464R
- buildings and structures	IT-464R
- computation under Schedule III	IT-464R
disposition	IT-464R
principal residence	IT-120R6
Leases
emphyteutic
- ownership of property	IT-437R
premiums received to cancel or extend, income of recipient	IT-359R2
Leasing property – see Property, leasing
Leasing revenue
provincial income allocation	TN-41
Leave pay
credits, unused at death	IT-212R3(SR)
injury	IT-202R2
Ledger accounts
expense of acquisition	IT-143R3
Legal fees
deductions from income	IT-99R5(C)
eligible capital expenditure	IT-143R3
paid by employers	IT-99R5(C)
retiring allowance	IT-337R4(C)
scientific research and experimental development	IT-151R5(C)
support payments	IT-530R TN-24
Legal obligation
interest deductibility	IT-533
Lending assets
deduction from income	IT-442R
Liabilities assumed by third party
application of subsection 78(4)	TN-38
Liable to tax
meaning	TN-34
Licences
capital cost allowance	IT-477(C)
expense of acquisition	IT-143R3
Life annuities – see Annuity contracts
Life insurance
capital dividend account	IT-66R6
corporate owned, shareholder benefit	TN-44
group term, premiums
- paid by employee health and welfare trust	IT-85R2
policy
- gifts to charitable organizations by individuals	IT-244R3
- interest deductibility	IT-533
- proceeds on death	IT-430R3(C)
- used as security	IT-430R3(C)
- valuation for deceased shareholder's shares	IT-416R3
policyholder's income	IT-87R2
premiums deductibility
- expense of borrowing money	IT-309R2
proceeds of policy on death	IT-430R3(C)
Life insurance corporations
adjusted cost base	IT-387R2(C)
Limitation laws
collection actions	TN-22
Limited liability companies
corporations	TN-25
hybrid entities	TN-41
protocol to Canada-U.S. tax treaty	TN-38; TN-44
Limited partnership
losses
- deductibility	IT-232R3
Livestock
compensation for destruction	IT-425
deceased persons, taxation	IT-212R3(SR)
defined	IT-427R
farmers	IT-427R
gift of	IT-427R
on hand, option	IT-427R
rollover to corporation	IT-427R
Loans – see also Bad debts; Debt obligations
borrowed money
- expense incurred in borrowing, deductions	IT-341R4
- expenses re life insurance premiums	IT-309R2
- interest deductibility	IT-533
doubtful debts
- cessation or sale of business	IT-442R
- reserves for	IT-442R
forgivable, taxability	IT-340R(SR); IT-421R2
interest-free and low-interest	IT-421R2; IT-470R(C)
- whether assistance for scientific research and experimental development	IT-151R5(C)
meaning of	IT-119R4
outbound indirect
- general anti-avoidance rule	TN-22
property to minor	IT-510
property to spouse	IT-511R
shareholders and connected persons	IT-119R4
student's, taxation	IT-75R4
Loans and advances
inter-company
- debt obligations	TN-41
Lodge
recreational property	IT-148R3
Logging assets
capital cost allowance	IT-501(SR)
Logging road equipment
capital cost allowance	IT-469R
Losses
adjustments	IT-232R3
allowable business investment	IT-484R2
amalgamation of corporations	IT-474R2
business investment	IT-484R2
capital – see Losses, capital
consolidation
- provincial tax	TN-34; TN-44
- unanimous shareholder agreements	TN-34
deductibility	IT-232R3
defalcation	IT-185R(C)
determination	IT-512
disposition of capital property to controlled corporation	IT-291R3
embezzlement	IT-185R(C)
farm
- carry-back restrictions on change in control	IT-302R3
- deductibility	IT-232R3
foreign exchange	TN-25
limited partnership, deductibility	IT-232R3
non-capital – see Losses, non-capital
order of deduction	IT-523
partnership
- computation/allocation	TN-30
principal residence	IT-120R6
re-determination	IT-512
refreshing	TN-25
restricted farm – see Losses, restricted farm
sale of real estate	IT-218R
shares	IT-328R3
terminal – see Losses, terminal
theft	IT-185R(C)
Losses, capital
acquisition of corporation	IT-302R3
allocations to employees profit-sharing plans	IT-379R
allowable, trusts	IT-381R3
business investment losses	IT-484R2
carryover restrictions on change in control	IT-302R3
change in control
- carryover restrictions	IT-302R3
creation	TN-34
cultural property	IT-407R4(C)
deductibility	IT-232R3
farm property transferred to child, attribution	IT-268R3(SR); IT-268R4
foreign exchange losses	IT-95R
foreign tax credit	IT-395R2
government assistance	IT-273R2
limited partnership, deductibility	IT-232R3
non-capital – see Losses, non-capital
non-residents'	IT-262R2
part-time residents'	IT-262R2
principal residence	IT-120R6
restricted farm, deductibility	IT-232R3
securities transaction	IT-479R(SR)
shares	IT-328R3
- earnout agreement, sold under	IT-426R
- share for share exchange	IT-450R
trading assets, thefts, etc.	IT-185R(C)
Losses, non-capital
acquisition of corporation	IT-302R3
change in control
- carry forward restrictions	IT-302R3
- carry-back restrictions	IT-302R3
- farm and restricted farm losses	IT-302R3
deductibility	IT-232R3
functional currency	TN-41
Losses, restricted farm
deductibility	IT-232R3
Losses, terminal
capital cost allowance	IT-478R2
Loss consolidation transactions
rulings requests	TN-41
Loss of employment
meaning
- retiring allowances	IT-337R4(C)
Loss of office – see Loss of employment
Lottery schemes
prizes, taxation	IT-213R
ticket vendors' receipts	IT-404R
Low-Rate Income Pool (LRIP)
calculation for cash basis taxpayers	TN-44
Loyalty programs
taxable employment benefits	TN-40
Lump-sum payments – see Payments

Topic	Bulletin or Technical News
Machinery and equipment
capital cost allowance
- earth-moving equipment	IT-469R
- oil and gas exploration and production	IT-476R
manufacturing and processing, accelerated write-off	IT-147R3
petroleum and natural gas activities	IT-476R
provincial income allocation	TN-41
substantial usage
- permanent establishment	IT-177R2(C)
Maintenance – see Support payment
Management
fees paid to non-residents	IT-468R
Managers
shareholder/manager remuneration	TN-22
Mannequins and dummies
capital cost allowance	IT-472(SR)
Manufacturing and processing
defined	IT-145R(C)
machinery and equipment, accelerated write-off	IT-147R3
Manufacturing and processing – continued
meaning of "construction"	IT-411R
profits, reduced tax rate	IT-145R(C)
Marketing quotas
farming business income	IT-433R
sale or lease by farmers	IT-425
Married tax credit – see Tax credits, personal
Meals and allowances
overtime
- taxable employment benefits	TN-40
Medical and hospital insurance plans
premiums paid by employer
- employees' fringe benefits	IT-470R(C)
Medical and hospital plans
private health services plan	IT-339R2
Medical devices and equipment
medical expenses	IT-519R2(C)
prescribed by regulation	IT-519R2(C)
Medical expenses
deemed	IT-519R2(C)
non-qualifying	IT-519R2(C)
options on death of individuals	IT-519R2(C)
qualifying	IT-519R2(C)
receipts requirement	IT-519R2(C)
refundable tax credit	IT-519R2(C)
tax credit	IT-519R2(C)
Medical or dental equipment
capital cost allowance	IT-472(SR)
Medical practitioners
inducement
- government assistance	IT-273R2
payments to	IT-519R2(C)
recommended professionals	IT-519R2(C)
Medical professional
defined	IT-519R2(C)
Medicaments
medical expenses	IT-519R2(C)
Members of religious order
residence deduction	IT-141R(C)
Membership dues
association and societies	IT-211R
employees, deduction for	IT-158R2
Mental or physical impairment
medical expenses	IT-519R2(C)
Merchandise
discount, employees' fringe benefits	IT-470R(C)
Merchant Navy Veteran and Civilian War-related Benefits Act
exempt income	IT-397R(SR)
Merchant Seamen Compensation Act
workers' compensation payments	IT-202R2
Merger – see Amalgamations
Milk quotas
expense of acquisition	IT-143R3
Mineral resources
Crown charges on income	IT-438R2
Minimum tax
deceased persons	IT-326R3
foreign tax credit	IT-270R3
Mining and ore processing
equipment, capital cost allowance	IT-469R
industrial mineral mines
- capital cost allowance	IT-469R; IT-492
Minors
transfers and loans of property	IT-510
- capital gain or loss	IT-510
- dividend tax credit	IT-510
- non-resident transferee	IT-510
trusts, transfer of farming property	IT-268R3(SR); IT-268R4
Mortgages
large corporations
- part I.3 tax	IT-532
qualified investments, RRSPs	IT-320R3
Motor vehicles – see Automobiles
Moving expenses
deductions from income	IT-178R3(C)
Municipalities
taxation of elected officers	IT-292
Musicians – see Entertainers and performers
Mutual fund trusts
amounts payable in a taxation year	IT-286R2

Topic	Bulletin or Technical News
Natural gas
equipment used in activities
- capital cost allowance	IT-476R
NISA Fund No. 2
income of deceased persons	IT-212R3(SR)
transfer or distribution to spouse trust	IT-305R4
Non-arm's length transactions – see Transactions, non-arm's length
Non-business-income tax
foreign tax credit	IT-270R3
Non-capital losses – see Losses, non-capital
Non-competition payment
tax treatment	IT-143R3
Non-profit organizations
qualifications for tax exemption	IT-496R
tax on property income	IT-83R3
Non-resident corporations
carrying on business in Canada
- additional taxes	IT-137R3(SR)
- effect of tax agreements and conventions	IT-137R3(SR)
stock dividends	IT-88R2
- benefits conferred on shareholders	IT-432R2
Non-resident security accounts
transfer of GST/HST refunds	TN-38
Non-residents
allowable deductions	IT-420R3(SR)
beneficiaries
- employees profit-sharing plans	IT-379R
bona fide cost sharing agreements, payments	IT-303(SR)
capital gains, Canada-U.S. tax convention	IT-173R2(SR)
capital losses	IT-262R2
carrying on business in Canada
- effect of tax treaties	IT-137R3(SR)
- payments to	IT-303(SR)
child, tax credit	IT-513R
contributions to an RRSP	IT-124R6
Crown charges on resource property	IT-438R2
deductions
- income earned in Canada	IT-420R3(SR)
deemed employment in Canada	IT-420R3(SR)
donations and gifts to a prescribed donee	IT-288R2
election
- tax on rents and timber royalties	IT-393R2
employees of professional sports clubs, tax liability	IT-168R3
exempt portion of pension, calculation	IT-76R2
exemption from Part XIII tax on interest payments to	IT-361R3
foreign tax credit	IT-270R3
foreign tax deduction on disposition of property	IT-451R
futures transactions	IT-346R
income earned in Canada	IT-420R3(SR)
income trusts
- ownership	TN-34
livestock	IT-427R
losses	IT-262R2
management or administration fees	IT-468R
non-arm's length sale of shares	IT-489R
partnership
- income computation	IT-81R
- resource property disposition	IT-125R4
- tax on rents and timber royalties	IT-393R2
payments to
- know-how and others, taxation	IT-303(SR)
pension, tax exemption	IT-397R(SR)
principal residence	IT-120R6
property transfer on loan
- inter-spousal	IT-511R
- to minors	IT-510
recapture of capital cost allowance	IT-478R2
receiving scholarships, grants, etc., tax rules	IT-75R4
rental income in Canada	IT-434R(SR)
replacement property	IT-259R4
retiring allowance, taxation	IT-337R4(C)
rights to use invention, model, patent, etc. in Canada	IT-303(SR)
RRSP benefits paid to	IT-500R
services rendered by	IT-303(SR)
shareholders, corporate loans	IT-119R4
ships and aircraft hired from	IT-494
specified, interest on debts, disallowance computation	IT-59R3
spouse, tax credit	IT-513R
stock options	IT-113R4
Subdivision e deductions	IT-420R3(SR)
tax treaties	IT-303(SR)
taxable Canadian property	IT-420R3(SR)
terminal loss	IT-478R2
trust beneficiaries
- withholding tax	IT-465R
unpaid amounts, taxation	IT-109R2
withholding tax
- interest exemption on government bonds, debentures, etc.	IT-155R3(SR)
- interest payments in foreign currency	IT-361R3
Northern residents
deduction from income	IT-91R4

Topic	Bulletin or Technical News
Objections and appeals
fees and expenses, deductibility	IT-99R5(C)
Obligations – see Debt obligations
Office losses
deductibility	IT-232R3
Officer or servant of Canada
defined	IT-106R3
Official receipts
donations and gifts paid to charitable organizations	IT-110R3
split-receipting, proposed guidelines	TN-26
tickets as, requirement for tax deductions	IT-110R3
Offshore drilling vessels
capital cost allowance	IT-267R2
Oil and gas wells
Canadian oil and gas property expenses	IT-438R2
Crown charges on income	IT-438R2
disposition to Crown	IT-438R2
exploration and production equipment
- capital cost allowance	IT-476R
pipelines	IT-482R
- capital cost allowance	IT-476R
tax payment	IT-438R2
Old age security
repayment of benefit in the case of a deceased person	IT-326R3
Olympic Games
Vancouver	TN-34
Ontario corporate tax
single administration	TN-38
Options
acquisition
- shares, bonds or debentures	IT-96R6
- trust units	IT-96R6
amalgamation of corporations	IT-474R2
real estate	IT-403R
reassessment, exercised in later year	IT-384R(SR)
Orphans
pension benefits payable to	IT-499R
Outdoor advertising signs
capital cost allowance	IT-472(SR)
Outlays – see Expenses
Overtime meals and allowances
taxable employment benefits	TN-40
Oxygen tents
medical expenses	IT-519R2(C)

Topic	Bulletin or Technical News
Paid-up capital
amalgamation of corporations	IT-474R2
defined	IT-463R2
increase by ULC, Canada-US tax treaty	TN-44
reduction	IT-291R3
reduction on a non-arm's length sale of shares	IT-489R
share for share exchange	IT-450R
shifting/creation
- general anti-avoidance rule	TN-22
Parents
inter vivos transfer of farm property	IT-268R4
transfer of unused education tax credit	IT-515R2
transfer of unused tuition tax credit	IT-516R2
Part dispositions – see Property
Part IV tax
taxable dividends	IT-269R4
Partners
actively engaged in partnership activities	IT-151R5(C)
automobile benefit	IT-63R5
deceased, partnership income share	IT-278R2
retired, residual and income interests	IT-242R; IT-278R2
theft by	IT-185R(C)
Partnership Information Return
filing requirements	TN-38
Partnerships
amalgamation of partners	IT-474R2
arm's length, meaning	IT-419R2
deceased partners
- deemed disposition of partnership interest	IT-278R2
- income share	IT-278R2
- receivables, 1971	IT-278R2
- residual interest	IT-278R2
- work in progress	IT-278R2
defined	IT-90
disposition of property on winding-up	IT-378R
exemption from Part XIII on interest payments to	IT-361R3
family farm transfer to child	IT-268R3(SR); IT-268R4
- after death	IT-349R3
farming business, cash method	IT-433R
former business property	IT-491(SR)
futures transaction	IT-346R
general	TN-25
government assistance	IT-273R2
husband and wife
- business	IT-231R2
- rental operation	IT-434R(SR)
income share of deceased partner or
deceased retired partner	IT-278R2
interests
- amalgamation	IT-474R2
- income	IT-396R
- selling or issuing expenses	IT-341R4
investment tax credit	IT-151R5(C)
large corporations	IT-532
life insurance proceeds on death	IT-430R3(C)
limited, losses	IT-232R3
merger	IT-471R
non-resident partners
- income computation	IT-81R
- resource property disposition	IT-125R4
- tax on rents and timber royalties	IT-393R2
partners
- deceased – see "deceased partners" above
- non-resident – see "non-resident partners" above
- not dealing at arm's length	IT-231R2
- retired – see "retired partners" below
principal residence	IT-120R6
property acquisition from members	IT-413R
replacement property	IT-259R4
resident partners, foreign tax credit	IT-81R
resource property, disposition	IT-125R4
retired partners
- income interest	IT-242R
- purchase and sale of interest	IT-242R
- residual interest	IT-242R
scientific research and experimental development	IT-151R5(C)
specified
- income/loss	IT-73R6
specified member	IT-151R5(C)
winding-up of, disposition of property	IT-378R
Part-year residents – see Residents
Passenger vehicle – see Automobiles
Patents
capital cost allowance	IT-477(C)
expense of acquisition	IT-143R3
scientific research and experimental development expenditures	IT-151R5(C)
Payments
employer's to employee, taxable amounts	IT-196R2(SR)
indirect, taxation	IT-335R2
inducement to change employment	IT-334R2
know-how, etc. to non-residents, taxation	IT-303(SR)
lottery ticket vendors	IT-404R
lump-sum, surface rentals and farming operations	IT-200
periodic, deceased person's	IT-210R2
profit-sharing plans
- computation	IT-280R(SR)
to be used for scientific research and experimental development	IT-151R5(C)
union members, received by	IT-334R2
voluntary, taxation	IT-334R2
wage loss replacement plans	IT-428
- lump-sum	IT-428
windfalls, taxation	IT-334R2
Penalties
application	TN-32
deductibility from income	IT-104R3
earnings of taxable income, deduction from income	IT-104R3
third party	TN-34
Pension
exclusion from income	IT-397R(SR)
non-resident's exempt portion calculation	IT-76R2
Pension benefits
indirect payments	IT-335R2
legal and accounting fees	IT-99R5(C)
tax treatment	IT-499R
Pension fund corporations
quantitative limitation	TN-38
Pension plans
administrative costs, employer's business income deductions	IT-105
deceased person's lump-sum payments, taxation	IT-212R3(SR)
registered – see Registered pension funds or plans
Performers – see Entertainers and performers
Permanent establishment
Canada–U.S. tax convention
- deemed	TN-44
- William A. Dudney v. The Queen	TN-22
- the Dudney case update	TN-33
corporation's, in a province	IT-177R2(C)
fixed base	TN-22
interpretative issues	TN-34
provincial income allocation	TN-41
Personal exemptions – see Exemptions
Personal injury
compensation, taxation	IT-365R2
Personal service business
small business deduction	IT-73R6
the "more than five full-time employees" test	TN-41
Personal tax credits – see Tax credits, personal
Personal trust
arm's length, meaning	IT-419R2
definition and rules	IT-381R3
Persons – see Individuals
Petroleum
equipment used in activities
- capital cost allowance	IT-476R
Pipelines
capital cost allowance	IT-482R
equipment, capital cost allowance
- petroleum and natural gas activities	IT-476R
water and sewer, capital cost allowance	IT-482R
Political contributions
eligible expense	IT-143R3
Power saws
capital cost allowance	IT-501(SR)
Practitioners
convention expenses, deductions	IT-131R2
Premiums
annuity contract
- unfixed	IT-87R2
cost of borrowing money for, deductibility	IT-309R2
leases extension or cancellation, income	IT-359R2
private health services plan	IT-339R2
private health services plan, fringe benefit	IT-470R(C)
provincial health insurance paid by employer	IT-470R(C)
registered retirement savings plans, deductions	IT-124R6
Prepaid amounts
reserve
- impact of the Ellis Vision case	TN-32
Prescribed devices and equipment
list	IT-519R2(C)
medical expenses	IT-519R2(C)
Preventive and diagnostic treatments
medical expenses	IT-519R2(C)
Price adjustment
clauses re property transfer agreements	IT-169
Principal business – see Business
Principal business corporations
defined re exploration and development expenses	IT-400(SR)
qualifying business operations	IT-400(SR)
Principal residence
defined for rental property	IT-371
ownership	IT-437R
tax treatment	IT-120R6
Private corporations
Canadian-controlled – see Private corporations, Canadian-controlled
capital dividend account	IT-66R6
capital dividend election	IT-66R6
defined	IT-391R
dividend refund	IT-243R4
life insurance proceeds on death	IT-430R3(C)
Part IV tax on dividends	IT-269R4
Private corporations, Canadian-controlled
business investment losses on shares	IT-484R2
defined	IT-458R2
- unanimous shareholder agreements	TN-44
determination
- Sedona decision	TN-38
qualification	IT-458R2
Silicon Graphics Ltd. v. The Queen	TN-25
stock options
- employees	IT-113R4
Private health services plan
defined	IT-339R2
medical expenses	IT-519R2(C)
premiums paid by employer
- employees' fringe benefits	IT-470R(C)
Privileges and Immunities (NATO) Act
exempt income	IT-397R(SR)
Prizes – see Awards, gifts and prizes
Production
selling price based on	IT-462
Professional membership
fees paid by employer
- employees' fringe benefits	IT-470R(C)
Professionals
corporations used by	IT-189R2
election	IT-457R
work in progress
- deceased persons	IT-212R3(SR)
Professors and teachers
pension plan contributions	IT-167R6
Profit-sharing plans
allocation to beneficiaries	IT-379R
payments computed by reference to profits	IT-280R(SR)
trust governed by an EPSP	IT-280R(SR)
Profit-sharing plans, deferred
foreign property taxation	IT-412R2
transfers of funds between plans	IT-528
Profits
gambling, taxation	IT-334R2
manufacturing and processing, corporate taxes	IT-145R(C)
payments from profit-sharing plan	IT-280R(SR)
reasonable expectation
- cases review	TN-25
sale of real estate	IT-218R
Property
acquisition
- deductibility of interest	IT-533
appropriation to shareholder	IT-432R2
business – see Property, business
capital – see Property, capital
capital cost of, defined	IT-285R2
convertible
- fractional interest in shares	IT-115R2
cultural – see Property, cultural
deemed acquisition on becoming resident	IT-451R
deemed disposition on ceasing to be resident	IT-451R
- election to exclude or include property	IT-451R
- election to pay tax by instalment	IT-451R
depreciable – see Property, depreciable
disposition – see Property disposition
distribution to employees profit-sharing plans	IT-379R
dwelling, ownership defined	IT-437R
ecological – see Property, ecological
eligible capital – see Property, eligible capital
exchange, shareholder and corporation	IT-432R2
exchanges	IT-259R4
expropriation
- replacement property	IT-259R4
family farm transfer to child
- death, on	IT-349R3
- inter vivos	IT-268R3(SR); IT-268R4
foreign – see Property, foreign
former property
- adjustment resulting from the replacement of	IT-259R4
identical – see Property, identical
impact of IFRS	TN-42
income tax for non-profit organizations	IT-83R3
interest of a spouse in property in the Province of Quebec	IT-325R2
leasing – see Property, leasing
losses, deductibility	IT-232R3
misclassified, capital cost allowance	IT-190R2
ownership, defined	IT-437R
part disposition, apportionment of adjusted cost base	IT-264R(SR)
production or use, selling price as basis for	IT-462
real – see Property, real
recreational – see Property, recreational
rental – see Property, rental
replacement	IT-259R4
amalgamation of corporations	IT-474R2
resource – see Property, resource
sale, inclusion in income	IT-170R
sale on deferred payment basis, special reserves	IT-154R
stolen or embezzled by shareholder	IT-432R2
substituted – see Property, substituted
tax – see Property tax
taxable Canadian – see Property, taxable Canadian
timber resource – see Timber resource properties
transfer – see Property transfer or loan
transferred, capital cost allowance	IT-190R2
Property, business
conversion from or to inventory	IT-102R2
Property, capital
amalgamation	IT-474R2
conversion from or to inventory
- business property	IT-102R2
conversion into inventory	IT-218R
cost allowance
- tangible, class 8 property	IT-472(SR)
cost base, adjustment	IT-456R(SR)
eligible – see Property, eligible capital
gift to charity, etc.	IT-288R2
inter vivos gifts to individuals or through trusts	IT-209R(SR)
legal and accounting fees	IT-99R5(C)
owned December 31, 1971
- capital cost to testamentary trust	IT-130
reduction of the cost
government assistance	IT-273R2
Property, cultural
certified	IT-407R4(C)
deductions as gift	IT-407R4(C)
- official receipts	IT-96R6
disposition to designated Canadian institutions	IT-407R4(C)
Property, depreciable
acquisition date, effect on capital cost allowance	IT-285R2
amalgamation of corporations	IT-474R2
capital cost allowance
- class 8 property	IT-472(SR)
- deductibility	IT-128R
clearing or levelling cost	IT-485
disposition
- combined consideration	IT-220R2(SR)
family farm transfer to child on death	IT-349R3
legal and accounting fees	IT-99R5(C)
petroleum and natural gas activities	IT-476R
proceeds of disposition	IT-220R2(SR)
scientific research and experimental development	IT-151R5(C)
Property, ecological
deduction as gift
- official receipts	IT-96R6
Property, eligible capital
bad debts on sale of	IT-123R4; IT-123R6
ceasing to carry on business	IT-313R2
cumulative eligible capital calculation	IT-123R4; IT-123R6
deceased person's	IT-313R2
eligible capital amounts received on disposition	IT-386R
eligible capital expenditures	IT-143R3
government rights	IT-313R2
inter vivos transfer of farm property to child	IT-268R3(SR); IT-268R4
legal and accounting fees	IT-99R5(C)
new system for calculation	IT-123R6
replacement property	IT-259R4
transactions, accounting for	IT-123R4; IT-123R6
Property, foreign
capital cost allowance	IT-285R2
foreign tax credit re capital gains and losses	IT-395R2
registered pension plans, special tax	IT-412R2
Property, identical
bonds, debentures, notes, etc.	IT-387R2(C)
commodity futures contracts	IT-387R2(C)
convertible shares	IT-387R2(C)
defined	IT-387R2(C)
escrowed shares	IT-387R2(C)
fractional interest in shares	IT-115R2
gold bullion and gold certificates	IT-387R2(C)
indexed securities	IT-387R2(C)
life insurance corporations, conditions	IT-387R2(C)
rights to buy additional shares	IT-116R3
stock dividends	IT-88R2
Property, leasing
capital cost allowance	IT-443(SR)
excluded properties	IT-443(SR)
Property, real
income inclusion on sale	IT-170R
interest in	IT-176R2
Property, recreational
camps, lodge, yachts, golf courses and facilities – expenses	IT-148R3
Property, rental
business or property income	IT-434R(SR)
capital cost allowance	IT-434R(SR)
capital cost allowance, exceptions to restrictions	IT-371
capital cost allowance restrictions	IT-195R4
capital cost of $50,000 or more, taxation	IT-274R
meaning of "principal business" in relation to	IT-371
purchase price allocation	TN-38
taxation year of lessor	IT-434R(SR)
Property, resource
amalgamation of corporations	IT-474R2
Canadian, defined	IT-125R4
Crown charges	IT-438R2
disposition	IT-125R4
foreign, disposition	IT-125R4
government assistance	IT-273R2
involuntary disposition	IT-125R4
partnership's, disposition	IT-125R4
provincial incentive credit	IT-438R2
Property, substituted
cost base, adjustment	IT-456R(SR)
Property, taxable Canadian
interests and options, real property and shares	IT-176R2
non-residents	IT-420R3(SR)
Property disposition
consideration, absence of	IT-460
conversion of shares	IT-146R4
cultural property
- designated Canadian institutions	IT-407R4(C)
deemed
- on ceasing to be resident	IT-451R
- on ceasing to be resident election to exclude or include property	IT-451R
- on ceasing to be resident election to pay tax by instalment	IT-451R
former business property	IT-491(SR)
interest in a life insurance policy	IT-87R2
partial, adjusted cost base	IT-264R(SR)
partial, capital cost allowance	IT-418
partnership acquiring from members	IT-413R
principal residence	IT-120R6
replacement property	IT-259R4
selling price based on production or use	IT-462
timber resource property and timber limits	IT-481(C)
unpaid amounts	IT-109R2
Property tax
land developers	IT-153R3
Property transfer or loan
after separation, divorce or annulment	IT-325R2
agreements, price adjustment clauses	IT-169
attribution of income	IT-434R(SR)
capital cost allowance	IT-190R2; IT-434R(SR)
exchange of property	IT-259R4
family farm to child on death
- inter vivos	IT-268R3(SR); IT-268R4
- intergenerational	IT-349R3
inter vivos transfer of farm to child	IT-268R3(SR); IT-268R4
inter-spousal	IT-511R
price adjustment clauses	IT-169
to corporation under subsection 85(1)	IT-291R3
- cash method taxpayer	IT-433R
to minor	IT-510
Proprietors
thefts by	IT-185R(C)
Protective Trusts
transfer of property	TN-7
Provinces
incentive credits on resource activities	IT-438R2
Provincial health insurance plans
premiums paid by employer
- employees' fringe benefits	IT-470R(C)
Public corporations
defined	IT-391R
Public service employees
death benefits	IT-508R
Publicly traded company
indirect ownership	TN-41
Pumping equipment for gas, etc.
capital cost allowance	IT-472(SR)

Topic	Bulletin or Technical News
Quebec government
condominium ownership plan, capital cost allowance	IT-304R2

Topic	Bulletin or Technical News
Radio and television
program prizes, taxation	IT-213R
RCMP pensions
exempt income	IT-397R(SR)
Ready-mix concrete truck
manufacturing and processing deduction	IT-411R
Real estate – see also Property, real
conversion into inventory	IT-218R
options	IT-403R
profits from sale of	IT-218R
Reasonable amount
interest deductibility	IT-533
Reassessments
options exercised in later year	IT-384R(SR)
Recreational facilities
employees fringe benefits	IT-470R(C)
taxation	IT-148R3
Rectification orders
acceptance	TN-22
Refinancing transactions
interest deductibility	IT-533
Refrigeration equipment
capital cost allowance	IT-472(SR)
Refundable dividend tax on hand
private corporation	IT-243R4
- taxable dividends	IT-269R4
Refundable tax credit
medical expenses	IT-519R2(C)
Registered charities
fund‑raising events
- food, beverages and entertainment expenses	IT-518R
Registered education savings plans
qualified investments	IT-320R3
Registered home ownership savings plans
foreign property, taxation	IT-412R2
Registered pension funds or plans
contributions
- current and past services	IT-167R6
- interest or money borrowed for	IT-167R6
- non-deductible	IT-167R6
foreign property, taxation	IT-412R2
transfer of funds to	IT-167R6
transfer of retiring allowance	IT-337R4(C)
transfers of funds between plans	IT-528
Registered retirement income funds
benefits after maturity	IT-500R
deceased person's, taxation	IT-212R3(SR)
qualified investments	IT-320R3
payments on death of annuitant	IT-500R
payments to non-residents	IT-500R
premium deductions and refund	IT-124R6
qualified investments	IT-320R3
refund of premiums	IT-500R
- out of matured plan	IT-500R
- out of un-matured plan	IT-500R
- pension income or qualified pension income	IT-500R
spouse or common-law partner, for	IT-307R4
- premiums paid	IT-124R6
transfer between plans	IT-124R6; IT-307R4; IT-528
transfer of funds	IT-124R6
- pension fund or plan, to	IT-167R6
transfer of pension, etc.	IT-124R6
transfer of retiring allowance	IT-337R4(C)
Registered retirement savings plans
spousal or common-law partner plan	IT-307R4
Rehabilitative therapy
medical expenses	IT-519R2(C)
Related persons
arm's length	IT-419R2
Relevant percentage
defined	IT-125R4
Religious denomination
residence deduction	IT-141R(C)
Remote work locations
employment at, deductions	IT-91R4
food, beverages and entertainment expenses	IT-518R
Remunerations
shareholder/manager	TN-22
- reasonableness	TN-30
unpaid in taxation year, agreements	IT-109R2
Renovation to a dwelling
medical expenses	IT-519R2(C)
Rental income
computation	IT-434R(SR)
nature of	IT-434R(SR)
Rental operation
permanent establishment	IT-177R2(C)
tax treatment	IT-434R(SR)
Rental property – see Property, rental
Rents
non-residents' election re tax	IT-393R2
prepaid on land or chattels, special reserve	IT-154R
prepayment	IT-261R
Reorganization
expenses	IT-143R3
income trusts	TN-34
Replacement properties
eligible capital property	IT-123R6
rule v. business expansion	TN-25
Representation
allowance, Crown corporation's employees abroad	IT-106R3
expenses
- legal and accounting fees	IT-99R5(C)
Research
assistants	IT-75R4
grants
- income and expense computation	IT-75R4
- taxability	IT-340R(SR)
Reserves
amounts due from sale of property	IT-154R
amounts to be included in income	IT-154R
doubtful accounts
- sale of business	IT-188R(SR)
doubtful debts	IT-442R
following a winding-up	IT-154R
following an amalgamation	IT-154R
goods and services	IT-154R
rents received in advance	IT-154R
resource property, disposition	IT-125R4
special
- proceeds from land sale	IT-152R3
- types and conditions	IT-154R
transfer of farm property to child	IT-268R3(SR); IT-268R4
Residence
Crown corporation's employees abroad	IT-106R3
determination
- corporations	IT-391R
- individuals leaving and entering Canada	IT-221R3(C)
- sojourners'	IT-221R3(C)
principal place
- special work sites	IT-91R4
trust or estate	IT-447
Residents
ceasing or becoming, deemed disposition or acquisition	IT-451R
deemed
- residence status	IT-221R3(C)
partnership with non-residents, foreign tax credit	IT-81R
part-year
- capital losses	IT-262R2
- contributions to an RRSP	IT-124R6
- losses	IT-262R2
Resource properties – see Property, resource
Retained earnings
large corporations
- part I.3 tax	IT-532
Retirement
meaning
- retiring allowances	IT-337R4(C)
Retirement compensation arrangement
flexible employee benefit programs	IT-529
interpretative issues	TN-34
Retirement compensation arrangement
flexible employee benefit programs	IT-529
interpretative issues	TN-34
Retiring allowances
defined	IT-337R4(C)
legal and accounting fees	IT-99R5(C)
taxation	IT-337R4(C)
transfers	IT-337R4(C)
types of receipts	IT-337R4(C)
Returnable containers – see Containers
Returns
deceased person's	IT-326R3
fees or expenses, deductibility	IT-99R5(C)
Revolving debts
loans to shareholders	IT-119R4
Rights
identical	IT-116R3
nature of	IT-116R3
to buy additional shares	IT-116R3
Rights or shares
application of paragraph 95(6)(b)	TN-38
Rights or things – see Deceased persons
Roads
logging property, capital cost allowance	IT-501(SR)
Rollover
property transfer to a corporation	IT-291R3
property transfers after divorce	IT-325R2
share for share exchange	IT-450R
Roth IRAs
application of Canada-US Tax Convention	TN-43
foreign reporting	TN-43
guidelines	TN-43
taxation of Roth IRAs in Canada	TN-43
Royalties
computer software	TN-23
resource property, paid to Crown	IT-438R2
timber, non-residents' election re tax	IT-393R2
Rugs – see Carpets and rugs
Rulings or opinions
on proposed legislative amendments	TN-41

Topic	Bulletin or Technical News
Safe income
calculation
- the Kruco case	TN-34
- treatment of non-deductible expenses	TN-37
Salary
accrued by deceased persons	IT-210R2
expenses to collect
- legal fees	IT-99R5(C)
Salary and wages – see also Wage loss
replacement plans
legal expenses to collect	IT-99R5(C)
Salary deferral arrangement
flexible employee benefit programs	IT-529
Salesmen
travel expenses	IT-522R
Sand and gravel
sale of, farming business	IT-433R
Scholarships, fellowships and bursaries
Canada Council grants	IT-257R
income computation	IT-75R4
non-resident's tax rules	IT-75R4
taxability	IT-340R(SR)
School boards
taxation of elected officers	IT-292
Schools
day sports
- child care expenses	IT-495R3
Schools and colleges
subsidized services by employer
- employees' fringe benefits	IT-470R(C)
Scientific research and experimental development
acquisition of control and rights	IT-151R5(C)
capital and current expenditures	IT-151R5(C)
defined	IT-151R5(C)
investment tax credit	IT-151R5(C)
list of approved entities	TN-23
Part VIII tax	IT-151R5(C)
recapture of scientific research and experimental development allowance	IT-151R5(C)
research outside Canada	IT-151R5(C)
Securities
acquisition options	IT-96R6
change in terms	IT-448(SR)
indexed, adjusted cost base	IT-387R2(C)
transactions – income or capital	IT-479R(SR)
transactions, capital gains	IT-479R(SR)
Security option agreement
disposed on the same day
- taxable benefit on exercise	TN-41
Segregated funds – see Funds
Self-contained domestic establishment
care in, medical expenses	IT-519R2(C)
Self-employed individuals
automobile expenses	IT-521R
convention expenses	IT-131R2
moving expenses	IT-178R3(C)
performing artists
- expense deduction	IT-525R(C)
- guidelines as self-employed	IT-525R(C)
training expenses
- deductibility	IT-357R2
visual artists and writers, income determination	IT-504R2(C)
Separate business – see Business
Separation
property transfer after	IT-325R2
Series of transactions
general	TN-22
Service contracts – see Contracts
Services – see Goods and services
Settlements
payment received, taxation	IT-365R2
payments made	IT-467R2
structured, defined	IT-365R2
Settlors
attribution of trust income to	IT-369R(SR)
trusts having none	IT-394R2
Sewer pipelines
capital cost allowance	IT-482R
Shareholders
acquisition of shares	IT-432R2
amalgamation of corporations	IT-474R2
appropriation of corporate property	IT-432R2
arm's length dealing with corporation	IT-419R2
benefits	IT-432R2
- corporate owned life insurance	TN-44
- options granted to acquire shares, bonds, or debentures	IT-96R6
building improvements by corporation	IT-432R2
connected person, corporate loans	IT-119R4
cooperative apartments	IT-432R2
cost of property acquired by	IT-432R2
deceased, valuation of shares	IT-416R3
exchange of properties	IT-432R2
funds stolen or embezzled by	IT-432R2
involuntary dissolution of corporation	IT-444R
loans
- corporation issuing to	IT-119R4
- exception from inclusion in income	IT-119R4
- interest-free or low-interest	IT-421R2
non-resident
- loan by corporation, taxation	IT-119R4
- rights to buy additional shares	IT-116R3
obligations settled or extinguished	IT-432R2
out-of-province
- rights to buy additional shares	IT-116R3
personal use of corporate property	IT-432R2
settlement of a class action suit
- cash and shares	TN-39
shareholder/manager remuneration	TN-22
shares entitling to choose dividends	IT-146R4
specified	IT-151R5(C)
thefts by	IT-185R(C)
transfer of assets to corporation for its shares	IT-432R2
Shares
acquisition of
- update on subsection 95(6)	TN-34, TN-36
acquisition options	IT-96R6
acquisition/disposition
- anti-avoidance rule	TN-36
adjustment to cost base	IT-456R(SR)
amalgamation of corporations	IT-474R2
business investment losses	IT-484R2
change in terms	IT-448(SR)
common, rights to subscribe	IT-116R3
conversion	IT-146R4
conversion into cash or other consideration	IT-115R2
convertible
- adjusted cost base	IT-387R2(C)
corporation's capital stock, interest in	IT-176R2
cost base, adjustment	IT-456R(SR)
disposition of
- update on subsection 95(5)	TN-34, TN-36
earnout agreement, sold under	IT-426R
employees' right to acquire, tax treatment	IT-113R4
entitled to choose dividends	IT-146R4
escrowed
- adjusted cost base	IT-387R2(C)
exchange for shares	IT-450R
family farm corporation, transfer to child
- after death	IT-349R3
- inter vivos	IT-268R3(SR); IT-268R4
flow-through
- donated by public corporation	TN-41
fractional interests	IT-115R2
held by trustee
- stock options	IT-113R4
inventory value adjustment	IT-328R3
involuntary dissolution of corporation	IT-444R
issuing and selling expenses, deductions	IT-341R4
losses by corporations, etc., deductibility	IT-328R3
non-arm's length sale to corporation	IT-489R
options to acquire granted by corporation	IT-96R6
paid-up capital	IT-463R2
purchase loans to corporate employees or shareholders	IT-119R4
sale, income inclusion	IT-170R
stock exchange transactions, date of disposition	IT-133
transactions	IT-479R(SR)
transfer to a corporation	IT-291R3
valuation for deceased shareholder	IT-416R3
voting non-participating
- value of company	TN-38; TN-44
Ships and vessels
capital cost allowance, accelerated rates	IT-267R2
hiring from non-resident	IT-494
Sick leave benefits
accumulated, taxation	IT-334R2
Single-purpose corporations
new administrative position	TN-32
Site
investigation expense deduction	IT-350R
Small business deduction
active business income	IT-73R6
amalgamation of corporations	IT-474R2
business limit	IT-73R6
Canadian-controlled private corporations	IT-458R2
personal service business	IT-73R6
specified investment business	IT-73R6
Snow making equipment
capital cost allowance	IT-472(SR)
Social security (USA)
tax and benefits
- deductibility	IT-167R6
Social security taxes
v. foreign tax credit	TN-30; TN-31R2
Societies – see Associations and societies
Sojourners
residence determination	IT-221R3(C)
Special clothing – see Clothing and uniforms
Special reserves – see Reserves
Special work site
employment at, deductions	IT-91R4
travel expense deduction	IT-522R
Specified employee
loans to shareholders	IT-119R4
Specified investment business
small business deduction	IT-73R6
Specified partnership
income/loss	IT-73R6
Specified shareholders
loans to shareholders	IT-119R4
Specified investment flow-through
conditional agreement	TN-38
non-portfolio earnings	TN-38
real estate investment trust	TN-38
transitional normal growth	TN-38
Speculators
commodities transaction income	IT-346R
Split income
indirect payments	IT-335R2
Spouse trusts
farm property transferred to child	IT-349R3
gains arising from deemed dispositions	IT-381R3
inter-vivos gifts of capital property	IT-209R(SR)
tainted	IT-305R4
taxable capital gain
- restriction on the deduction	IT-381R3
testamentary	IT-305R4
Spouses
abroad with employee of Crown corporation, taxation	IT-106R3
child care expenses	IT-495R3
defined (extended meaning)	IT-325R2; IT-511R; IT-515R2; IT-516R2
employee's travelling expense
- fringe benefits	IT-470R(C)
inter vivos gifts of capital property	IT-209R(SR)
non-resident – personal tax credit	IT-513R
partnership business	IT-231R2
property transfer after separation, divorce or annulment	IT-325R2
registered retirement savings plans for	IT-307R4
- premiums paid	IT-124R6
rental operation	IT-434R(SR)
tax credit	IT-513R
taxable dividends received
- after 1987, election to include in income	IT-295R4
- election to include in income	IT-295R4
testamentary trust	IT-305R4
transfer of property to	IT-511R
transfer of unused education tax credit	IT-515R2
transfer of unused tuition tax credit	IT-516R2
Standby charge
automobiles supplied by employer for personal use	IT-63R5
Stock benefit
withholding requirements	TN-41
Stock dividends – see Dividends
Stock exchange transactions
share disposition date	IT-133
Stock options
amalgamation of corporations	IT-474R2
employees
- deduction	TN-38
- tax treatment	IT-113R4
exercised by employee
- employer's obligation to withhold	TN-41
Stocks
split and consolidation, valuation	IT-65
Storage equipment
capital cost allowance	IT-472(SR)
Structures – see Buildings and structures
Student
assistantships	IT-75R4
child care expenses	IT-495R3
loans	IT-75R4
moving expenses	IT-178R3(C)
Subdivision
land developers' costs	IT-153R3
Subject corporation
taxable dividends received
- part IV tax	IT-269R4
Subscriber list
income tax publications	TN-27
Subsection 95(6)
scope of application	TN-32
Subsidiaries
permanent establishment	IT-177R2(C)
Subsidies – see Grants, subsidies, etc.
Succession duties
interest deductibility	IT-530
Superannuation
deceased person's	IT-508R
tax treatment	IT-499R
Supplies on hand – see Inventory
Support payment
deductibility	IT-530R
definitions	IT-530R
legal and accounting fees	IT-99R5(C); TN-24
personal tax credits	IT-513R
reimbursement	IT-530R
Surface rentals
farming business income	IT-433R
lump-sum payments	IT-200
Surface transit passes
provided to family members of transit employees
- taxable employment benefits	TN-40
Surplus
large corporations
- part I.3 tax	IT-532
Swimming pool filtration equipment
capital cost allowance	IT-472(SR)
Syndicate
interests
- expenses of issuing or selling	IT-341R4

Topic	Bulletin or Technical News
Takeovers, corporate
legal and accounting costs	IT-99R5(C)
Tax
property – see Property tax
Tax agreements and conventions
additional taxes on corporations carrying on business in Canada	IT-137R3(SR)
Canada-U.S.
- capital gains	IT-173R2(SR)
- cross-border payments	TN-44
- US LLC with Canadian branch	TN-44
forms – Declaration of benefits	TN-44
paid-up capital increase by ULC	TN-44
Tax avoidance
general	TN-30
Tax audits
consistency	TN-44
enhanced	TN-34
Tax credits
certified cultural property
- individuals	IT-407R4(C)
disability	IT-519R2(C)
dividend – see Tax credits, dividends
education – see Tax credits, education
employment – see Tax credits, employment
foreign – see Tax credits, foreign
medical expenses	IT-519R2(C)
non-refundable in the case of a deceased person	IT-326R3
ordering of	IT-523
personal – see Tax credits, personal
refundable – see Tax credits, refundable
tuition – see Tax credits, tuition
Tax credits, dividends
dividends from taxable Canadian corporation	IT-67R3
inter-spousal property transfers and loans	IT-511R
property transfer to minors	IT-510
Tax credits, education
definitions and calculation	IT-515R2
Tax credits, employment
overseas employment	IT-497R4
Tax credits, foreign
beneficiaries	IT-201R2
carry-forward and carry-back of unused credits IT-520(C)
claim and computation	IT-270R3
deductions for	IT-270R3
eligibility	IT-270R3
foreign source capital gains and losses	IT-395R2
formula	IT-270R3; IT-395R2
non-residents'	IT-270R3
overseas employment	IT-497R4
resident partner's, determination	IT-81R
social security taxes	TN-30; TN-31R2
territorial source of income	IT-270R3
trusts	IT-201R2
Tax credits, personal
calculation	IT-513R
different types	IT-513R
support payments	IT-530R
Tax credits, refundable
medical expenses	IT-519R2(C)
Tax credits, tuition
eligible tuition fees	IT-516R2
Tax-Free Savings Accounts (TFSAs)
key employee, shares issued to TFSA for	TN-44
Tax losses
sale	TN-34
Tax shelters
definition	TN-41
donation of flow-through shares	TN-41
Rulings position	TN-22
Taxable Canadian property
transfer to a corporation	IT-291R3
Taxable employment benefits
administrative policy change	TN-40
Taxable dividends
allocation to employees profit-sharing plans	IT-379R
exempt from part IV tax	IT-269R4
part IV tax	IT-269R4
Taxation year
corporations with different	IT-64R4(C)
corporations emigrating	IT-451R
Taxes
inter vivos trusts	IT-406R2
resource property, paid to Crown	IT-438R2
Taxpayers
deceased
- exchange of property	IT-259R4
partnership deemed to be	IT-413R
special reserves – see Reserves
Teachers – see Professors and teachers
Television – see Radio and television
Tenants
premiums re lease extension or cancellation, income	IT-359R2
Terminal allowance
eligible capital property	IT-123R6
Testamentary trusts
cost of property owned on December 31, 1971	IT-130
spouse trust	IT-305R4
Thefts, defalcation, embezzlement
gains from	IT-256R
loss of trading assets, deductions for	IT-185R(C)
Thin capitalization
"beginning of a calendar month"	TN-38
impact of IFRS	TN-42
interest on debts owing to specified non-residents	IT-59R3
Tickets
deferred cash purchase, of Canadian Wheat Board	IT-184R
lottery, vendors' receipts	IT-404R
official receipts, considered as	IT-110R3
- split-receipting, proposed guidelines	TN-26
Timber
royalties, non-residents' election re tax	IT-393R2
Timber limits and cutting rights
tax treatment	IT-481(C)
Timber resource properties
partial disposition	IT-418
tax treatment	IT-481(C)
Tools
cost reimbursed or paid by employer
- employees' fringe benefits	IT-470R(c)
defined	IT-422
Topsoil
sale of, farming business	IT-433R
Trade debts
loans to shareholders	IT-119R4
Trade unions
annual dues, deductions and certification	IT-103R
defined	IT-103R
payments received by members	IT-334R2
Trademarks
expense of acquisition	IT-143R3
Trade payables
debt obligations	TN-41
Training expenses
care of an individual with mental or physical infirmity	IT-519R2(C)
deductibility	IT-357R2
in a school
- medical expenses	IT-519R2(C)
self-employed individuals', deductibility	IT-357R2
Transactions
adventure or concern in nature of trade	IT-459
arm's length	IT-419R2
business, pre-incorporation	IT-454
commodity futures, taxation	IT-346R
non-arm's length – see Transactions, non-arm's length
securities	IT-479R(SR)
series of	TN-22
Transactions, non-arm's length
defined	IT-419R2
sale of land	IT-152R3
shares to corporations	IT-489R
Transfer
commission income to corporation	TN-22
depreciable capital property	IT-291R3
depreciable property to another class
- recapture and terminal loss	IT-478R2
eligible capital property	IT-123R6; IT-291R3
inter vivos of farm property to parent, to child	IT-268R3(SR); IT-268R4
principal residence	IT-120R6
rights to income	IT-440R2
work in progress	IT-457R
Transfer pricing
competent authority assistance	TN-41
update	TN-34
Transplants
bone marrow or organ, medical expenses	IT-519R2(C)
Transportation
benefits or allowances
- special work site or remote work locations	IT-91R4
food, beverages and entertainment included in fares	IT-518R
initial and terminal
- special work sites or remote work locations	IT-91R4
of patient and accompanying individual
- medical expenses	IT-519R2(C)
subsidized by employer
- employees' fringe benefits	IT-470R(C)
Transportation passes
employees' fringe benefits	IT-470R(C)
Travel expenses
employee's	IT-522R
- spouse, fringe benefits	IT-470R(C)
of patient and accompanying individual
- medical expenses	IT-519R2(C)
rental operation	IT-434R(SR)
scientific research and experimental development expenditures	IT-151R5(C)
within municipality or metropolitan area
- taxable employment benefits	TN-40
Treaty – also see Canada-U.S. tax convention and Tax agreements and conventions
interpretation	TN-34
mutual administrative assistance in tax matters	TN-34
resident of convenience	TN-35
shopping
- general anti-avoidance rule	TN-22
Tree farms – see Farmers and fishermen
Trust accounts
disbursements by lawyer	IT-129R
lawyers', interests	IT-129R
Trustees and control
changes	TN-34
Trusts – see also Estates
allowable capital losses	IT-381R3
amounts payable in a taxation year	IT-286R2
amounts received as scholarship, fellowships, bursaries, prizes, research grants, etc	IT-75R4
anti-avoidance rule	IT-381R3
arm's length relationship	IT-419R2
beneficiaries
- amounts payable to	IT-381R3
- flow-through of taxable dividends	IT-524
- preferred beneficiaries, defined	IT-394R2
- preferred beneficiary, election	IT-394R2
capital interest, adjusted cost base	IT-456R(SR)
cemetery care	IT-531
deductions from income
- amounts payable to beneficiaries	IT-381R3
dividends from taxable Canadian corporations	IT-67R3
double taxation relief	IT-381R3
employee, taxation	IT-502(SR)
flow-through of taxable capital gains to beneficiary	IT-381R3
foreign tax credit	IT-201R2
governed by an eligible funeral arrangement	IT-531
government assistance	IT-273R2
health and welfare
- defined	IT-85R2
- employees	IT-85R2
income
- attribution to settlor	IT-369R(SR)
- beneficiary	IT-381R3
- payable to beneficiaries	IT-342R
- phantom	IT-342R
income interest
- adjusted cost base	IT-342R
- disposition	IT-385R2
- renunciation	IT-385R2
inter vivos gifts of capital property through	IT-209R(SR)
inter vivos, tax payable	IT-406R2
interest income	IT-396R
minors
- transfer of farming property	IT-268R3(SR); IT-268R4
non-resident beneficiaries
- withholding tax	IT-465R
options to acquire trust units	IT-96R6
personal, defined	IT-381R3
residence determination	IT-447
Roth IRAs governed by trusts	TN-43
spouse – see Spouse trusts
taxable capital gains	IT-381R3
testamentary – see Testamentary trusts
unit – see Unit trusts
vacation pay, plans under collective agreement	IT-389R
without settlors or preferred beneficiaries	IT-394R2
Tuition benefits
value of scholarships, fellowships, etc	IT-75R4
Tuition fees
eligible fees	IT-516R2
employer paid, fringe benefits	IT-470R(C)
refund of	IT-516R2
tax credit	IT-516R2

Topic	Bulletin or Technical News
Uniforms – see Clothing and uniforms
Union – see Trade unions
Unit trusts
expenses for selling units, deductions	IT-341R4
options to acquire granted by trust	IT-96R6
United States of America
social security – see Social security (USA)
Unpaid amounts – see Remunerations; Expenses
Unrelated persons
arm's length	IT-419R2
Usage of money
interest deductibility	IT-533
Use of property
same or similar
- exchange of property	IT-259R4

Topic	Bulletin or Technical News
Vacation Pay
accumulated, taxation	IT-334R2
trusts established under collective agreements	IT-389R
Vendors
lottery tickets, receipts	IT-404R
Vessels – see Ships and vessels
Visiting professors – see Professors and teachers
Visual artists
income determination	IT-504R2(C)
Vow of perpetual poverty
deductions allowed and disallowed	IT-86R

Topic	Bulletin or Technical News
Wage loss replacement plans
benefits computation	IT-428
premiums paid by employer
- employees' fringe benefits	IT-470R(C)
Wages
accrued by deceased persons	IT-210R2
expenses to collect
- legal expenses	IT-99R5(C)
Water pipelines
capital cost allowance	IT-482R
Water well equipment
capital cost allowance	IT-472(SR)
Windfalls
income, taxation	IT-334R2
Winding-up
defined	IT-126R2
dividends, time significance	IT-149R4
farm corporations	IT-427R
investment tax credit of parent corporation	IT-151R5(C)
losses of a corporation	IT-302R3
losses of predecessor corporation	IT-232R3
partnership, property disposition	IT-378R
replacement property acquired upon	IT-259R4
scientific research and experimental development	IT-151R5(C)
settlement of debts	IT-142R3
unpaid amounts	IT-109R2
unused foreign tax credits	IT-520(C)
Withholding taxes
dividend payments
- Luxembourg intermediary	TN-44
- tax treaties	TN-44
interest payments
- tax treaties	TN-44
non-residents'
- exemption on interest payments in foreign currency	IT-361R3
- interest exemption on government	IT-155R3(SR)
- ships and aircraft hired from	IT-494
- trust beneficiaries	IT-465R
- unpaid amounts	IT-109R2
overseas employment tax credit	IT-497R4
retiring allowance	IT-337R4(C)
scholarships, fellowships, bursaries, etc.	IT-75R4
Wood assets
capital cost allowance	IT-501(SR)
Woodlot operators – see Farmers and fishermen
Work in progress
deceased partner's
- allocation of share in partnership	IT-278R2
deceased professionals	IT-212R3(SR)
defined	IT-457R
merger of partnership	IT-471R
professionals' election	IT-457R
transfer	IT-457R
Work space in home
expense deduction
- employee	IT-352R2
self-employed individual	IT-514
visual artists and writers	IT-504R2(C)
Workers' compensation payments
tax treatment	IT-202R2
Working papers
accountants or auditors
- CRA access	TN-32
Auditors	TN-34
Writers
income determination	IT-504R2(C)

Bulletin	Title
IT-51R2(SR)	Supplies on hand at the end of a fiscal period
IT-59R3	Interest on debts owing to specified non-residents (thin capitalization)
IT-63R5	Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992
IT-64R4(C)	Corporations: Association and control
IT-65	Stock splits and consolidations
IT-66R6	Capital dividends
IT-67R3	Taxable dividends from corporations resident in Canada
IT-73R6	The small business deduction
IT-75R4	Scholarships, fellowships, bursaries, prizes, research grants and financial assistance
IT-76R2	Exempt portion of pension when employee has been a non-resident
IT-79R3	Capital cost allowance – Buildings or other structures
IT-81R	Partnerships – Income of non-resident partners
IT-83R3	Non-profit organizations – Taxation of income from property
IT-85R2	Health and Welfare trusts for employees
IT-86R	Vow of perpetual poverty
IT-87R2	Policyholders' income from life insurance policies
IT-88R2	Stock dividends
IT-90	What is a partnership?
IT-91R4	Employment at special work sites or remote work locations
IT-92R2	Income of contractors
IT-95R	Foreign exchange gains and losses
IT-96R6	Options granted by corporations to acquire shares, bonds or debentures and by trusts to acquire trust units
IT-99R5(C)	Legal and accounting fees
IT-102R2	Conversion of property, other than real property, from or to inventory
IT-103R	Dues paid to a union or to a parity or advisory committee
IT-104R3	Deductibility of fines or penalties
IT-105	Administrative costs of pension plans
IT-106R3	Crown corporation employees abroad
IT-109R2	Unpaid amounts
IT-110R3	Gifts and official donation receipts
IT-113R4	Benefits to employees – Stock options
IT-115R2	Fractional interest in shares
IT-116R3	Rights to buy additional shares
IT-119R4	Debts of shareholders and certain persons connected with shareholders
IT-120R6	Principal residence
IT-123R4	Disposition of and transactions involving eligible capital property
IT-123R6	Transactions involving eligible capital property
IT-124R6	Contributions to registered retirement savings plans
IT-125R4	Dispositions of resource properties
IT-126R2	Meaning of "winding-up"
IT-128R	Capital cost allowance – Depreciable property
IT-129R	Lawyers' trust accounts and disbursements
IT-130	Capital property owned on December 31, 1971 – Actual cost of property owned by a testamentary trust
IT-131R2	Convention expenses
IT-133	Stock exchange transactions – Date of disposition of shares
IT-137R3(SR)	Additional tax on certain corporations carrying on business in Canada
IT-140R3	Buy-sell agreements
IT-141R(C)	Clergy residence deduction
IT-142R3	Settlement of debts on the winding-up of a corporation
IT-143R3	Meaning of eligible capital expenditure
IT-145R(C)	Canadian manufacturing and processing profits – Reduced rate of corporate tax
IT-146R4	Shares entitling shareholders to choose taxable or capital dividends
IT-147R3	Capital cost allowance – Accelerated write-off of manufacturing and processing machinery and equipment
IT-148R3	Recreational properties and club dues
IT-149R4	Winding-up dividend
IT-151R4	Scientific research and experimental development expenditures
IT-151R5(C)	Scientific research and experimental development expenditures
IT-152R3	Special reserves – Sale of land
IT-153R3	Land developers – Subdivision and development costs and carrying charges on land
IT-154R	Special reserves
IT-155R3(SR)	Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations
IT-158R2	Employees' professional membership dues
IT-159R3	Capital debts established to be bad debts
IT-167R6	Registered pension plans – Employees' contributions
IT-168R3	Athletes and players employed by football, hockey and similar clubs
IT-169	Price adjustment clauses
IT-170R	Sale of property – When included in income computation
IT-173R2(SR)	Capital gains derived in Canada by residents of the United States
IT-176R2	Taxable Canadian property – Interests in and options on real property and shares
IT-177R2(C)	Permanent establishment of a corporation in a province
IT-178R3(C)	Moving expenses
IT-184R	Deferred cash purchase tickets issued for grain
IT-185R(C)	Losses from theft, defalcation or embezzlement
IT-187	Customer lists and ledger accounts
IT-188R(SR)	Sale of accounts receivable
IT-189R2	Corporations used by practising members of professions
IT-190R2	Capital cost allowance – Transferred and misclassified property
IT-195R4	Rental property – Capital cost allowance restrictions
IT-196R2(SR)	Payments by employer to employee
IT-200	Surface rentals and farming operations
IT-201R2	Foreign tax credit – Trusts and beneficiaries
IT-202R2	Employees' or workers' compensation
IT-206R	Separate businesses
IT-209R(SR)	Inter vivos gifts of capital property to individuals directly or through trusts
IT-210R2	Income of deceased persons – Periodic payments and investment tax credit
IT-211R	Membership dues – Associations and societies
IT-212R3(SR)	Income of deceased persons – Rights or things
IT-213R	Prizes from lottery schemes, pool system betting and giveaway contests
IT-218R	Profit, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa
IT-220R2(SR)	Capital cost allowance – Proceeds of disposition of depreciable property
IT-221R3(C)	Determination of an individual's residence status
IT-226R	Gift to a charity of a residual interest in real property or an equitable interest in a trust
IT-231R2	Partnerships – Partners not dealing at arm's length
IT-232R3	Losses – Their deductibility in the loss year or in other years
IT-234	Income of deceased persons – Farm crops
IT-238R2	Fees paid to investment counsel
IT-242R	Retired partners
IT-243R4	Dividend refund to private corporations
IT-244R3	Gifts by individuals of life insurance policies as charitable donations
IT-256R	Gains from theft, defalcation or embezzlement
IT-257R	Canada Council grants
IT-259R4	Exchanges of property
IT-261R	Prepayments of rents
IT-262R2	Losses of non-residents and part-year residents
IT-264R(SR)	Part dispositions
IT-267R2	Capital cost allowance – Vessels
IT-268R3(SR)	Inter vivos transfer of farm property to child [before 1993]
IT-268R4	Inter vivos transfer of farm property to child
IT-269R4	Part IV tax on taxable dividends received by a private corporation or a subject corporation
IT-270R3	Foreign tax credit
IT-273R2	Government assistance – General comments
IT-274R	Rental properties – Capital cost of $50,000 or more
IT-278R2	Death of a partner or of a retired partner
IT-280R(SR)	Employees profit-sharing plans – Payments computed by reference to profits
IT-285R2	Capital cost allowance – General comments
IT-286R2	Trusts – Amount payable
IT-287R2	Sale of inventory
IT-288R2	Gifts of capital properties to a charity and others
IT-291R3	Transfer of property to a corporation under subsection 85(1)
IT-292	Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies
IT-293R(SR)	Debtor's gain on settlement of debt
IT-295R4	Taxable dividends received after 1987 by a spouse
IT-297R2	Gifts in kind to charity and others
IT-302R3	Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987
IT-303(SR)	Know-how and similar payments to non-residents
IT-304R2	Condominiums
IT-305R4	Testamentary spouse trusts
IT-306R2	Capital cost allowance – Contractor's movable equipment
IT-307R4	Spousal or common-law partner registered retirement savings plans
IT-309R2	Premiums on life insurance used as collateral
IT-313R2	Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died
IT-320R3	Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds
IT-322R	Farm losses
IT-325R2	Property transfers after separation, divorce and annulment
IT-326R3	Returns of deceased persons as "another person"
IT-328R3	Losses on shares on which dividends have been received
IT-334R2	Miscellaneous receipts
IT-335R2	Indirect payments
IT-337R4(C)	Retiring allowances
IT-339R2	Meaning of "private health services plan"
IT-340R(SR)	Scholarships, fellowships, bursaries and research grants – Forgivable loans, repayable awards and repayable employment income
IT-341R4	Expenses of issuing or selling shares, units in a trust, interests in a partnership or syndicate and expenses of borrowing money
IT-342R	Trusts – Income payable to beneficiaries
IT-343R	Meaning of the term corporation
IT-346R	Commodity futures and certain commodities
IT-349R3	Intergenerational transfers of farm property on death
IT-350R	Investigation of site
IT-352R2	Employee's expenses, including work space in home expenses
IT-357R2	Expenses of training
IT-359R2	Premiums and other amounts with respect to leases
IT-360R2	Interest payable in a foreign currency
IT-361R3	Exemption from part XIII tax on interest payments to non-residents
IT-362R	Patronage dividends
IT-364	Commencement of business operations
IT-365R2	Damages, settlements, and similar receipts
IT-369R(SR)	Attribution of trust income to settlor
IT-371	Rental property – Meaning of "principal business"
IT-373R2(C)	Woodlots
IT-378R	Winding-up of a partnership
IT-379R	Employees profit-sharing plans – Allocations to beneficiaries
IT-381R3	Trusts – Capital gains and losses and the flow-through of taxable capital gains to beneficiaries
IT-384R(SR)	Reassessment where option exercised in subsequent year
IT-385R2	Disposition of an income interest in a trust
IT-386R	Eligible capital amounts
IT-387R2(C)	Meaning of "identical properties"
IT-389R	Vacation pay trusts established under collective agreements
IT-391R	Status of corporations
IT-393R2	Election re tax on rents and timber royalties – Non-residents
IT-394R2	Preferred beneficiary election
IT-395R2	Foreign tax credit – Foreign-source capital gains and losses
IT-396R	Interest income
IT-397R(SR)	Amounts excluded from income – Statutory exemptions and certain service or RCMP pensions, allowances and compensation
IT-400(SR)	Exploration and development expenses – Meaning of principal-business corporation
IT-403R	Options on real estate
IT-404R	Payments to lottery ticket vendors
IT-406R2	Tax payable by an inter vivos trust
IT-407R4(C)	Disposition of cultural property to designated Canadian institutions
IT-411R	Meaning of "construction"
IT-412R2	Foreign property of registered plans
IT-413R	Election by members of a partnership under subsection 97(2)
IT-416R3	Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder
IT-417R2	Prepaid expenses and deferred charges
IT-418	Capital cost allowance – Partial dispositions of property
IT-419R2	Meaning of arm's length
IT-420R3(SR)	Non-residents – Income earned in Canada
IT-421R2	Benefits to individuals, corporations and shareholders from loans or debt
IT-422	Definition of tools
IT-425	Miscellaneous farm income
IT-426R	Shares sold subject to an earnout agreement
IT-427R	Livestock of farmers
IT-428	Wage loss replacement plans
IT-430R3(C)	Life insurance proceeds received by a private corporation or a partnership as a consequence of death
IT-432R2	Benefits conferred on shareholders
IT-433R	Farming or fishing – Use of cash method
IT-434R(SR)	Rental of real property by individual
IT-437R	Ownership of property (principal residence)
IT-438R2	Crown charges – Resource properties in Canada
IT-440R2	Transfer of rights to income
IT-442R	Bad debts and reserves for doubtful debts
IT-443(SR)	Leasing property – Capital cost allowance restrictions
IT-444R	Corporations – Involuntary dissolutions
IT-447	Residence of a trust or estate
IT-448(SR)	Dispositions – Changes in terms of securities
IT-450R	Share for share exchange
IT-451R	Deemed disposition and acquisition on ceasing to be or becoming resident in Canada
IT-454	Business transactions prior to incorporation
IT-456R(SR)	Capital property – Some adjustments to cost base
IT-457R	Election by professionals to exclude work in progress from income
IT-458R2	Canadian-controlled private corporation
IT-459	Adventure or concern in the nature of trade
IT-460	Dispositions – Absence of consideration
IT-462	Payments based on production or use
IT-463R2	Paid-up capital
IT-464R	CCA – Leasehold interests
IT-465R	Non-resident beneficiaries of trusts
IT-467R2	Damages, settlements and similar payments
IT-468R	Management or administration fees paid to non-residents
IT-469R	Capital cost allowance – Earth-moving equipment
IT-470R(C)	Employees' fringe benefits
IT-471R	Merger of partnerships
IT-472(SR)	Capital cost allowance – Class 8 property
IT-473R	Inventory valuation
IT-474R2	Amalgamations of Canadian corporations
IT-475	Expenditures on research and for business expansion
IT-476R	Capital cost allowance – Equipment used in petroleum and natural gas activities
IT-477(C)	Capital cost allowance – Patents, franchises, concessions and licences
IT-478R2	Capital cost allowance – Recapture and terminal loss
IT-479R(SR)	Transactions in securities
IT-481(C)	Timber resource property and timber limits
IT-482R	Pipelines
IT-484R2	Business investment losses
IT-485	Cost of clearing or levelling land
IT-487	General limitation on deduction of outlays or expenses
IT-489R	Non-arm's length sale of shares to a corporation
IT-490	Barter transactions
IT-491(SR)	Former business property
IT-492	Capital cost allowance – Industrial mineral mines
IT-494	Hire of ships and aircraft from non-residents
IT-495R3	Child care expenses
IT-496R	Non-profit organizations
IT-497R4	Overseas employment tax credit
IT-499R	Superannuation or pension benefits
IT-500R	Registered retirement savings plans – Death of an annuitant
IT-501(SR)	Capital cost allowance – Logging assets
IT-502(SR)	Employee benefit plans and employee trusts
IT-504R2(C)	Visual artists and writers
IT-506	Foreign income taxes as a deduction from income
IT-508R	Death benefits
IT-510	Transfers and loans of property made after May 22, 1985 to a related minor
IT-511R	Interspousal and certain other transfers and loans of property
IT-512	Determination and redetermination of losses
IT-513R	Personal tax credits
IT-514	Work space in home expenses
IT-515R2	Education tax credit
IT-516R2	Tuition tax credit
IT-518R	Food, beverages and entertainment expenses
IT-519R2(C)	Medical expense and disability tax credits and attendant care expense deduction
IT-520(C)	Unused foreign tax credits – Carryforward and carryback
IT-521R	Motor vehicle expenses claimed by self-employed individuals
IT-522R	Vehicle, travel and sales expenses of employees
IT-523	Order of provisions applicable in computing an individual's taxable income and tax payable
IT-524	Trusts – Flow-through of taxable dividends to a beneficiary – After 1987
IT-525R(C)	Performing artists
IT-526	Farming – Cash method inventory adjustments
IT-527	Distress preferred shares
IT-528	Transfers of funds between registered plans
IT-529	Flexible employee benefit programs
IT-530R	Support payments
IT-531	Eligible funeral arrangements
IT-532	Part I.3 – Tax on large corporations
IT-533	Interest deductibility and related issues

Number	Subject
TN-22	General Anti-Avoidance Rule (GAAR) Employee Benefits Rectification Orders Shareholder/Manager Remuneration Large Corporation Tax – Capital Tax Cases Limitation Laws on Collection Actions Tax Shelters News Release – Rulings Position Commission Income Transferred to Corporation Series of Transactions International Taxation
TN-23	List of "Approved" Entities for the Purpose of Scientific Research and Experimental Development Computer Software
TN-24	Legal Costs to Obtain Support Amounts Cancellation of Interpretation Bulletins Correction to the French Version of IT-519R2 (Consolidated)
TN-25	E-Commerce Reasonable Expectation of Profit Health and Welfare Trusts Refreshing Losses Replacement Property Rules and Business Expansion Foreign Exchange Losses Dividend Reinvestment Plans Silicon Graphics Ltd. Partnership
TN-26	Proposed Guidelines on Split-Receipting
TN-27	Archived Interpretation Bulletins Income Tax Publications Subscriber List
TN-28	Large Corporation Tax – Long Term Debt Section 86.1 – Foreign Spin‑Offs with "Poison Pill " Shareholder Rights Plans
TN-29	Application of Paragraph 12(1)(x) Large Corporation Tax Income Tax Rulings Directorate New Automated Telephone System
TN-30	Prepaid Income – Whether Subsection 9(1) or Paragraph 12(1)(a) Applies? Withholding Tax on Interest Computation/Allocation of Partnership Income and Losses Corporate Loss Utilization Transactions Reasonableness of Shareholder/Manager Remuneration Pre-judgment Interest Tax Avoidance Social Security Taxes and the Foreign Tax Credit Restricted Farm Losses (Section 31)
TN-31R2	Social Security Taxes and the Foreign Tax Credit Single-Purpose Corporations Application of Paragraph 81(1)(h)
TN-32	Revocation of Previously Issued Rulings Application of Penalties Taxpayer's Opportunities to Respond to Assessments Control in Fact: Impact of Recent Jurisprudence Subsection 95(6): Scope of Application CRA Access to Accountants' or Auditors' Working Papers New Administrative Policy on Single-Purpose Corporations Notice of Objection of Large Corporation: Impact of the Potash Corporation case Joint International Task Force on Tax Shelters Reserve for Prepaid Amount: Impact of the Ellis Vision case Update on GAAR reviews
TN-33	Income Earned or Realized – The Kruco Case Permanent Establishment – The Dudney Case Update
TN-34	Income Trusts and Interest Deductibility Income Trusts and Subparagraph 132(6)(b)(i) Income Trusts Reorganizations Income Trusts and Non-resident Ownership Loss Consolidation – Unanimous Shareholder Agreements Sale of Tax Losses Loss Consolidation – Provincial Tax Vancouver Olympic Games Auditors Working Papers Change in Trustees and Control Safe Income – The Kruco Case Third Party Penalties Future Directions Delaware Revised Uniform Partnership Act Review of Advance Rulings Process Emission Reduction and Offset Credits Canada-U.S. – Competent Authority Memorandum of Understanding Convention on Mutual Administrative Assistance in Tax Matters Creation of Capital Losses General Anti-Avoidance Rule and Audit Issues/Concerns Draft Legislation Update on Subsection 95(6) Update on Transfer Pricing Joint International Tax Shelter Information Centre Enhanced CRA Audits Treaty Interpretation and the Meaning of "Liable to Tax" Retirement Compensation Arrangements Permanent Establishments
TN-35	Treaty Residence – Resident of Convenience
TN-36	Paragraph 95(6)(b)
TN-37	Safe Income Calculation – Treatment of Non‑Deductible Expenses
TN-38	Single administration of Ontario Corporate Tax Interprovincial Tax Planning Arrangements Income Tax Treatment of GST Control of Corporation Owned by Income Trust – Impact of Change in Trustees Canadian Controlled Private Corporation (CCPC) Determination – Impact of the Sedona Decision Canada-U.S. Treaty's Competent Authority Provision Thin Capitalization Imperial Oil and the Treatment of Foreign Currency Loans SIFT Rules – Transitional Normal Growth SIFT Entities – Definition of "Real Estate Investment Trust" in Section 122.1 Paragraph 251(5)(b) – Conditional Agreements CRA Auditors' Access to Audit Working Papers Foreign Entity Classification Application of Paragraph 95(6)(b) Pension Fund Corporations Application of Subparagraph 212(1)(b)(vii) Employee Stock Option Deduction Purchase Price Allocation for Rental Properties Subsection 78(4) – Liability Assumed by a Third Party Value of Company Attributable to Voting Non‑Participating Shares Criteria for Determining Hedge Effectiveness for Tax Purposes Definition of "Non-Portfolio Earnings" in Subsection 122.1(1) Filing Requirements for T5013, Partnership Information Return Transfer of GST/HST Refunds to Non‑Resident Security Accounts Anti-Discrimination Provisions Limited Liability Company under the Protocol
TN-39	Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares
TN-40	Administrative Policy Changes for Taxable Employment Benefits
TN-41	Eligible Dividend Designation – Subsection 89(14) The "More Than Five Full-Tine Employees" Test Meaning of "Business Rulings (Opinions) on Proposed Legislative Amendments Definition of "Tax Shelter" – Subsection 237.1(1) Donation of Flow-Through Shares – Subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debenture – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules
TN-42	International Financial Reporting Standards (IFRS)
TN-43	Taxation of Roth IRAs
TN-44	Valuation of Special Voting Shares Key Employee Tax-Free Savings Account Corporate-Held Life Insurance Paid-Up Capital Increase by an Unlimited Liability Company Luxembourg Intermediary Payments by ULC Payments by a ULC to an LLC in 2009 Treaty Forms US LLC with a Canadian Branch Exchangeable Debentures: Paragraph 20(1)(f) Unanimous Shareholder Agreements and the CCPC Definition Cost of Property Acquired from a Shareholder for No Consideration Filings Based on Proposed Changes to Law Assessments Services Provided by a US Resident to a Canadian Subsidiary of a US Customer Services Provided by a US Employee to a Canadian Subsidiary Services Provided by a US Employee to a Customer of a Canadian Subsidiary IFRS and Foreign GAAP Loss Consolidation Foreign Currency Reporting Convertible Debentures: Paragraph 20(1)(f) Convertible Debentures and Part XIII Central Paymaster Rules Calculating LRIP for Cash-Basis Taxpayers Consistency in Audit Practice Update on Committees Foreign Exchange Gains and Losses

ARCHIVED - Income Tax Interpretation Bulletins - Technical News

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Table of Contents

Application

General Comments

Complete Review of an IT

Consolidated IT

Part 1 – Sectional Index by primary references

Income Tax Act

Income Tax Application Rules

Income Tax Regulations

Part 2 - Topical Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

Part 3 – Numerical Listing of Current Interpretation Bulletins

Part 4 – Numerical Listing of Technical News

Part 5 – List of cancelled and archived bulletins since the last publication of the index

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