List of cancelled interpretation bulletins
As part of a Canada Revenue Agency initiative to remove outdated and redundant content from its website, all previously archived income tax interpretation bulletins (IT bulletins) as well as nine current IT bulletins were cancelled and removed on September 30, 2012.
The table below lists the IT bulletins that have been cancelled. The table is divided into three parts:
Part 1: Previously archived IT bulletins cancelled on September 30, 2012
Part 2: Active IT bulletins cancelled on September 30, 2012
Part 3: IT bulletins cancelled for other reasons
Note:
IT bulletins replaced by an income tax folio are listed in the Table of concordance between IT bulletins and income tax folios.
Part 1
| Bulletin number | Bulletin title |
|---|---|
| IT-52R4 | Income bonds and income debentures (Archived) |
| IT-54 | Wage loss replacement plans - Changes in plans established before June 19, 1971 (Archived) |
| IT-64R4 | Corporations: Association and Control (Archived) |
| IT-75R3 | Scholarships, fellowships, bursaries, prizes and research grants (Archived) |
| IT-77R | Securities in satisfaction of an income debt (Archived) |
| IT-78 | Capital property owned on December 31, 1971 - Identical properties (Archived) |
| IT-80 | Interest on money borrowed to redeem shares, or to pay dividends (Archived) |
| IT-84 | Capital property owned on December 31, 1971 - Median rule (Tax-free zone) (Archived) |
| IT-93 | Capital property owned on December 31, 1971 - Meaning of actual cost and amortized cost (Archived) |
| IT-98R2 | Investment Corporations (Archived) |
| IT-107 | Costs of disposition of capital property affected by the median rule (Archived) |
| IT-111R2 | Annuities Purchased from Charitable Organizations (Archived) |
| IT-111R2 SR | Annuities Purchased From Charitable Organizations (Archived) |
| IT-120R5 | Principal Residence (Archived) |
| IT-121R3 | Election to capitalize cost of borrowed money (Archived) |
| IT-121R3 SR | Election to capitalize cost of borrowed money (Archived) |
| IT-122R2 | United States social security taxes and benefits (Archived) |
| IT-132R2 | Capital property owned on December 31, 1971 - Non-arm's length transactions (Archived) |
| IT-139R | Capital property owned on December 31, 1971 - Fair market value (Archived) |
| IT-143R2 | Meaning of eligible capital expenditure (Archived) |
| IT-145R (consol.) | Canadian Manufacturing and Processing Profits - Reduced Rate of Corporate Tax (Archived) |
| IT-150R2 | Acquisition from a non-resident of certain property on death or mortgage foreclosure or by virtue of a deemed disposition (Archived) |
| IT-151R3 | Scientific research and experimental development expenditures (Archived) |
| IT-151R5 | Scientific Research and Experimental Development Expenditures (Archived) |
| IT-156R | Feedlot operators (Archived) |
| IT-160R3 | Personal use of aircraft (Archived) |
| IT-161R3 | Non-residents - exemption from tax deductions at source on employment income (Archived) |
| IT-161R3 SR | Non-resident Exemption (Archived) |
| IT-165R | Returnable containers (Archived) |
| IT-171R2 | Non-resident individuals - Computation of taxable income earned in Canada and non-refundable tax credits [1988 and subsequent taxation years] (Archived) |
| IT-177R2 | Permanent establishment of a corporation in a province and of a foreign enterprise in Canada (Archived) |
| IT-177R2 SR | Permanent Establishment of a Corporation in a Province and of a Foreign Enterprise in Canada (Archived) |
| IT-179R | Change of fiscal period (Archived |
| IT-183 | Foreign tax credit - Member of a partnership (Archived) |
| IT-194 | Foreign tax credit - Part-time residents (Archived) |
| IT-199 | Identical properties acquired in non-arm's length transactions (Archived) |
| IT-203 | Interest on death duties (Archived) |
| IT-215R | Reserves, contingent accounts and sinking funds (Archived) |
| IT-215RSR | Reserves, contingent accounts and sinking funds (Archived) |
| IT-216 | Corporation holding property as agent for shareholder (Archived) |
| IT-217R | Depreciable Property Owned on December 31, 1971 (Archived) |
| IT-221R3 (consol.) | Determination of an Individual's Residence Status (Archived) |
| IT-223 | Overhead expense insurance vs. income insurance (Archived) |
| IT-233R | Lease Option Agreements; Sale Leaseback Agreements (Archived) |
| IT-236R4 | Reserves - Disposition of Capital Property (Archived) |
| IT-239R2 | Deductibility-Cap. Losses from Guaranteeing Loans (Archived) |
| IT-241 | Reassessments made after the four-year limit (Archived) |
| IT-241SR | Reassessments made after the four-year limit (Archived) |
| IT-247 | Employer's contribution to pensioners' premiums under provincial medical and hospital services plans (Archived) |
| IT-254R2 | Fishermen - Employees and seafarers - Value of rations and quarters (Archived) |
| IT-259R3 | Exchanges of Property (Archived) |
| IT-265R3 | Payments of income and capital combined (Archived) |
| IT-266 | Taxation of members of provincial legislative assemblies (Archived) |
| IT-269R3 | Part IV tax on taxable dividends received by a private corporation or a subject corporation (Archived) |
| IT-270R2 | Foreign tax credit (Archived) |
| IT-271R | Expropriations - Time and proceeds of disposition (Archived) |
| IT-281R2 | Elections on single payments from a deferred profit-sharing plan (Archived) |
| IT-283R2 | Capital cost allowance - Video tapes, videotape cassettes, films, computer software and master recording media (Archived) |
| IT-290 | Non-resident-owned investment corporation - Meaning of principal business (Archived) |
| IT-291R2 | Transfer of Property to a Corporation Under Subsection 85(1) (Archived) |
| IT-296 | Landscaping of grounds (Archived) |
| IT-298 | Canada - U.S. Tax Convention - Number of days 'present' in Canada (Archived) |
| IT-307R3 | Spousal Registered Retirement Savings Plans (Archived) |
| IT-314 | Income of dealers in oil and gas leases (Archived) |
| IT-315 | Archived - Interest expense incurred for the purpose of winding-up or amalgamation (Archived) |
| IT-316 | Awards for employees' suggestions and inventions (Archived) |
| IT-317R | Capital cost allowance - Radio and television equipment (Archived) |
| IT-319 | Cost of obligations owned on December 31, 1971 (Archived) |
| IT-321R | Insurance Agents and Brokers- Unearned Commissions (Archived) |
| IT-323 | Sale of mortgage included in proceeds of disposition of depreciable property (Archived) |
| IT-324 | Capital cost allowance - Emphyteutic lease (Archived) |
| IT-327 | Capital cost allowance - Elections under Regulation 1103 (Archived) |
| IT-330R | Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived) |
| IT-332R | Personal-use property (Archived) |
| IT-335R | Indirect payments (Archived) |
| IT-336R | Capital cost allowance - Pollution control property (Archived) |
| IT-337R3 | Retiring Allowances (Archived) |
| IT-337R4 | Retiring Allowances (Archived) |
| IT-338R2 | Partnership Interests - Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived) |
| IT-341R3 | Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived) |
| IT-347R2 | Income Tax Act - Crown Corporations (Archived) |
| IT-351 | Income from a foreign source - Blocked currency (Archived) |
| IT-353R2 | Partnership interest - Some adjustments to cost base (Archived) |
| IT-355R2 | Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived) |
| IT-363R2 | Deferred profit sharing plans - Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived) |
| IT-367R3 | Capital cost allowance - Multiple-unit residential buildings (Archived) |
| IT-370 | Trusts - Capital property owned on December 31, 1971 (Archived) |
| IT-374 | Meaning of "Settlor" (Archived) |
| IT-377R | Director's, executor's and juror's fees (Archived) |
| IT-382 | Debts bequeathed or forgiven on death (Archived) |
| IT-387R2 | Meaning of "Identical Properties" (Archived) |
| IT-388 | Income bonds issued by foreign corporations (Archived) |
| IT-390 | Unit trusts - Cost of right and adjustments to cost base (Archived) |
| IT-390 SR | Unit trusts - Cost of rights and adjustments to cost base (Archived) |
| IT-392 | Meaning of the term "share" (Archived) |
| IT-405 | Inadequate considerations - Acquisitions and dispositions (Archived) |
| IT-408R | Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived) |
| IT-409 | Winding-up of a non-profit organization (Archived) |
| IT-410R | Debt obligations - Accrued interest on transfer (Archived) |
| IT-410R SR | Debt obligations - Accrued interest on transfer (Archived) |
| IT-415R2 | Deregistration of Registered Retirement Savings Plans (Archived) |
| IT-419R | Meaning of Arm's Length (Archived) |
| IT-423 | Sale of sand, gravel or topsoil (Archived) |
| IT-426 | Shares sold subject to an earn-out agreement (Archived) |
| IT-430R3 | Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived) |
| IT-441 | Capital cost allowance - Certified feature productions and certified short productions (Archived) |
| IT-445 | The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's (Archived) |
| IT-446R | Legacies (Archived) |
| IT-449R | Meaning of "vested indefeasibly" (Archived) |
| IT-452 | Utility service connections (Archived) |
| IT-461 | Forfeited deposits (Archived) |
| IT-467R | Damages, settlements and similar payments (Archived) |
| IT-474R | Amalgamations of Canadian corporations (Archived) |
| IT-476 | Capital cost allowance - Gas and oil exploration and production equipment (Archived) |
| IT-481 | Timber resource property and timber limits (Archived) |
| IT-482 | Capital cost allowance - Pipelines (Archived) |
| IT-482SR | Capital cost allowance - Pipelines (Archived) |
| IT-483 | Credit unions (Archived) |
| IT-488R2 | Winding-up of 90% Owned Taxable Canadian Corporations (Archived) |
| IT-493 | Agency cooperative corporations (Archived) |
| IT-495R2 | Child Care Expenses (Archived) |
| IT-497R3 | Overseas Employment Tax Credit (Archived) |
| IT-498 | The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived) |
| IT-503 | Exploration and development shares (Archived) |
| IT-505 | Mortgage foreclosures and conditional sales repossessions (Archived) |
| IT-507R | Small Business Development Bonds and Small Business Bonds (Archived) |
| IT-517R | Pension Tax Credit (Archived) |
| IT-520 (consol.) | Unused foreign tax credits - Carryforward and carryback (Archived) |
| IT-530 | Support Payments (Archived) |
Part 2
| Bulletin number | Bulletin title |
|---|---|
| IT-105 | Administrative costs of pension plans |
| IT-123R4 | Disposition of and transactions involving eligible capital property |
| IT-130 | Capital property owned on December 31, 1971 - Actual cost of property owned by a testamentary trust |
| IT-133 | Stock exchange transactions - Date of disposition of shares |
| IT-151R4 | Scientific research and experimental development expenditures |
| IT-360R2 | Interest payable in a foreign currency |
| IT-389R | Vacation pay trusts established under collective agreement |
| IT-412R2 | Foreign property of registered plans |
| IT-512 | Determination and redetermination of losses |
Part 3
An IT bulletin may be cancelled for reasons not covered by Part 1 or Part 2.
| Bulletin number | Bulletin title | Reason for replacement or cancellation | Cancellation date |
|---|---|---|---|
| IT-151R5 (consol.) | Scientific Research and Experimental Development Expenditures | Release of consolidated SR&ED policy documents - Replaced by Policies on SR&ED expenditures and the calculation of SR&ED investment tax credits on the SR&ED forms and publications page | 28-06-2013 |
| IT404R | Payments to lottery ticket vendors | Change of position. Effective January 1, 2014, payments to lottery ticket vendors are taxable as business income. | 31-12-2013 |
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