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As part of a Canada Revenue Agency initiative to remove outdated and redundant content from its website, all previously archived income tax interpretation bulletins (IT bulletins) as well as nine current IT bulletins were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


IT bulletins replaced by an income tax folio are listed in the Table of concordance between IT bulletins  and  income tax folios.


Part 1

Previously archived IT bulletins cancelled on September 30, 2012
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)

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)

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)

Insurance Agents and Brokers- Unearned Commissions (Archived)


Sale of mortgage included in proceeds of disposition of depreciable property (Archived)


Capital cost allowance - Emphyteutic lease (Archived)


Capital cost allowance - Elections under Regulation 1103 (Archived)


Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived)


Personal-use property (Archived)


Indirect payments (Archived)


Capital cost allowance - Pollution control property (Archived)


Retiring Allowances (Archived)


Retiring Allowances (Archived)


Partnership Interests - Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived)


Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived)


Income Tax Act - Crown Corporations (Archived)


Income from a foreign source - Blocked currency (Archived)


Partnership interest - Some adjustments to cost base (Archived)


Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived)


Deferred profit sharing plans - Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived)


Capital cost allowance - Multiple-unit residential buildings (Archived)


Trusts - Capital property owned on December 31, 1971 (Archived)


Meaning of "Settlor" (Archived)


Director's, executor's and juror's fees (Archived)


Debts bequeathed or forgiven on death (Archived)


Meaning of "Identical Properties" (Archived)


Income bonds issued by foreign corporations (Archived)


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)


Meaning of the term "share" (Archived)


Inadequate considerations - Acquisitions and dispositions (Archived)


Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived)


Winding-up of a non-profit organization (Archived)


Debt obligations - Accrued interest on transfer (Archived)

 IT-410R SR

Debt obligations - Accrued interest on transfer (Archived)


Deregistration of Registered Retirement Savings Plans (Archived)


Meaning of Arm's Length (Archived)


Sale of sand, gravel or topsoil (Archived)


Shares sold subject to an earn-out agreement (Archived)


Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived)


Capital cost allowance - Certified feature productions and certified short productions (Archived)


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)


Legacies (Archived)


Meaning of "vested indefeasibly" (Archived)


Utility service connections (Archived)


Forfeited deposits (Archived)


Damages, settlements and similar payments (Archived)


Amalgamations of Canadian corporations (Archived)


Capital cost allowance - Gas and oil exploration and production equipment (Archived)


Timber resource property and timber limits (Archived)


Capital cost allowance - Pipelines (Archived)


Capital cost allowance - Pipelines (Archived)


Credit unions (Archived)


Winding-up of 90% Owned Taxable Canadian Corporations (Archived)


Agency cooperative corporations (Archived)


Child Care Expenses (Archived)


Overseas Employment Tax Credit (Archived)


The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived)


Exploration and development shares (Archived)


Mortgage foreclosures and conditional sales repossessions (Archived)


Small Business Development Bonds and Small Business Bonds (Archived)


Pension Tax Credit (Archived)

 IT-520 (consol.)

Unused foreign tax credits - Carryforward and carryback (Archived)


Support Payments (Archived)


Part 2

Active IT bulletins cancelled on September 30, 2012
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.

IT bulletins cancelled for other reasons
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


IT404R Payments to lottery ticket vendors Change of position. Effective January 1, 2014, payments to lottery ticket vendors are taxable as business income.


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