ARCHIVED - Income Tax Interpretation Bulletins - Technical News

From: Canada Revenue Agency

Application

This index reflects interpretation bulletins, special releases, and technical news issued on or before December 31, 2011. It cancels and replaces the index of December 31, 2009. The index is updated on an annual basis.

General Comments

1. The purpose of interpretation bulletins (ITs) is to provide the Canada Revenue Agency's (CRA) interpretation of the income tax law that it administers and to announce significant changes in the CRA's interpretations and their effective dates. Interpretation bulletins are not law; the law is contained in the Acts themselves and in the Regulations. However, these bulletins can generally be relied upon as reflecting the CRA's interpretation of the law to be applied on a consistent basis by its staff.

2.   Due to their technical nature, ITs are used primarily by the CRA staff, tax specialists, and other individuals who have an interest in tax matters. An ongoing effort is made to improve the readability of the bulletins while still maintaining technical precision and accuracy. For example, all new and revised bulletins are written using plain language writing techniques. Each bulletin has a summary that provides a clear overview of the contents of the particular bulletin and an Explanation of Changes that is provided to assist readers in understanding the reasons for the revisions to a bulletin. In addition, the bulletins include, where appropriate, references to relevant case law and other CRA publications as well as examples to illustrate how the law is applied. For those readers who prefer a less technical explanation of the law, the CRA offers other publications, such as tax guides and brochures.

3. Bulletins reflect the CRA's interpretation of the law in force at the time the bulletins are published.  In cases where a bulletin has not yet been revised to reflect legislative changes, readers should refer to the amended law and its effective date. Readers should also take into account court decisions since the date of publication of a bulletin when considering the relevancy of the comments in the bulletin or special release.

4.   When an existing bulletin needs updating, the CRA will either revise the bulletin or issue a consolidated version to revise parts of the bulletin, depending on the nature and extent of the change and its overall effect on the existing bulletin.

5.   An interpretation described in a bulletin applies as of the date the bulletin is published, unless otherwise specified. When there is a subsequent change in a previous interpretation or position, and the change is beneficial to taxpayers, it is usually effective for all future assessments and reassessments. However, if the change is not favourable to taxpayers, it is normally effective for the current and subsequent taxation years or for transactions entered into after the date of the bulletin.

6.   A change in an interpretation or position may also be announced in the Income Tax Technical News. This newsletter is issued ad hoc to provide immediate CRA reaction to specific issues of significant impact.

Complete Review of an IT

7. When there has been a complete review of all paragraphs of an IT, the number identifying the IT changes (e.g., IT‑426 becomes IT‑426R and, upon a subsequent review, it will become IT‑426R2). The Explanation of Changes section at the end of the IT indicates the paragraph numbers that have been changed as a result of the review and provides a short explanation of the reasons for the changes.

Consolidated IT

8. In some situations, such as when there has been a substantial change in the law or a significant court case, only certain paragraphs of an IT are revised in order to update it as quickly as possible. When such is the case, the word "(Consolidated)" will appear at the end of the IT number (e.g., IT‑481 (Consolidated)). The paragraphs that have been revised by the current consolidation are identified at the front of the IT beside the heading Latest Revisions. The reasons for all of the changes made since the last complete review of the IT are indicated in the Bulletin Revisions section at the end of the IT. The date of the revision appears after the description of each change.

9. This index consists of the following:

Part 1 – Sectional Index by Primary References
Part 2 – Topical Index
Part 3 – Numerical Listing of Current Interpretation Bulletins
Part 4 – Numerical Listing of Technical News
Part 5 – List of Cancelled Bulletins Since the Last Publication of the Index

Note: Throughout this index, bulletins for which the CRA has issued a special release are indicated by an "(SR)" placed to the right of the bulletin number. Also, consolidated versions of bulletins are indicated by a "(C)" placed to the right of the bulletin number. In Part 3, an underlining of the number of a bulletin indicates that a new release, a revision or a consolidated version has been issued since the index was last published. Cancelled and archived publications are not listed in the index.

To better serve our clients, the CRA consults with many affected groups and individuals about the content of selected bulletins. If you have any comments or suggestions to improve a bulletin, a technical news, or this index, we would like to hear from you. Please send your comments to:

Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Ottawa ON  K1A 0L5

All Interpretation Bulletins can be found on the Canada Revenue Agency Web site at: www.cra.gc.ca/menu/ITSC-eng.html

Part 1 – Sectional Index by primary references

Income Tax Act

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

Income Tax Application Rules

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

Income Tax Regulations

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)

Part 2 - Topical Index

A

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)

B

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

C

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

D

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

E

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)

F

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

G

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)

H

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)

I

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

J

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

K

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

L

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

M

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

N

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

O

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)

P

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)

Q

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

R

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

S

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

T

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

U

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

V

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

W

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)

Part 3 – Numerical Listing of Current Interpretation Bulletins

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

Part 4 – Numerical Listing of Technical News

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

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

None

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