Income tax folio index


Income Tax Folios will be replacing interpretation bulletins over the next several years as the technical content is updated.

For additional information, please refer to Introducing income tax folios and the Interpretation bulletin - income tax folio table of concordance. For a list of the most recently added or updated folios, see What's new in income tax folios.

Income Tax Folios are organized into seven Series:

Each series is comprised of several folios. A folio will contain free-standing chapters, each of which will address specific aspects of the folio topic.

Series 1 Individuals

Series 2 Employers and Employees

Series 3 Property, Investments and Savings Plans

Series 4 Businesses

Series 5 International and Residency

Series 6 Trusts

Series 7 Charities, Non-profit Organizations, and other Tax Exempt Entities

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