Cancellation of Income Tax Technical Publications

Several changes have been made to the income tax technical publications available on the Canada Revenue Agency (CRA) website.

With the introduction in 2013 of the income tax folio publications, income tax interpretation bulletins (IT bulletin) and the income tax technical news (ITTN) will be gradually phased out.

Additionally, as part of a CRA initiative to remove outdated and redundant content from the CRA website, many publications have been cancelled:

  • On September 30, 2012, all previously archived IT bulletins were cancelled and are no longer available on the CRA website. These IT bulletins are identified in Part 1 of the List of cancelled interpretation bulletins.
  • At the same time, a review of all active IT bulletins determined that nine were obsolete. As a result, they were cancelled and removed from the CRA website on September 30, 2012. These nine IT bulletins are identified in Part 2 of the List of cancelled interpretation bulletins.
  • IT bulletins cancelled for any other reason are identified in Part 3 of the List of cancelled interpretation bulletins.
  • All previously archived ITTNs were cancelled effective September 30, 2012, and are no longer available on the CRA website. The cancelled ITTNs are ITTN #1 to ITTN #21, as well as ITTN #31R1.
  • All income tax directives had been previously archived and were therefore cancelled on September 30, 2012. They are no longer available on the CRA website.
  • All advance income tax rulings (ATRs) had been previously archived and were therefore cancelled on September 30, 2012. They are no longer available on the CRA website.

The remaining current IT bulletins and ITTNs will continue to be available on the CRA website until the technical content is updated and published in an income tax folio. At that time, the related IT bulletin(s) or ITTN(s) will be cancelled and listed in their respective table of concordance. It is expected that the update process will take several years.

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