IT bulletin-folio table of concordance

A chapter of an income tax folio is usually an updated version of the technical content in one or more income tax interpretation bulletins (IT bulletin). The folios might also incorporate related material contained in an income tax technical news publication (ITTN). Chapters will be published on an as-completed basis. At that time, any IT bulletin or ITTN updated by a folio chapter will be cancelled. It is expected that the update process will take several years.

IT bulletins replaced by income tax folios and date of replacement
Bulletin number Bulletin title Income Tax Folio Date replaced
IT-66R6 Capital Dividends S3-F2-C1, Capital Dividends 16-12-2016
IT-75R4 Scholarships, Fellowships, Bursaries, Prizes, Research Grants and Financial Assistance S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 28-03-2013
IT-85R2 Health and Welfare Trusts for Employees S2-F1-C1, Health and Welfare Trusts 27-07-2015
IT-90 What is a Partnership? S4-F16-C1, What is a Partnership? 04-05-2015

IT-104R3

Deductibility of Fines or Penalties

S4-F2-C1, Deductibility of Fines and Penalties

10-07-2015
IT-110R3 Gifts and Official Donation Receipts

S7-F1-C1, Split-receipting and Deemed Fair Market Value

08-11-2016
IT-120R6 Principal Residence S1-F3-C2, Principal Residence 28-03-2013
IT-128R Capital Cost Allowance – Depreciable Property S3-F4-C1, General Discussion of Capital Cost Allowance 09-12-2016
IT-131R2

Convention Expenses

Paragraphs 7 and 8 only have been cancelled

S2-F3-C2, Benefits and Allowances Received from Employment 07-07-2016
IT-147R3 Capital Cost Allowance – Accelerated Write-off of Manufacturing and Processing Machinery and Equipment

S4-F15-C1, Manufacturing and Processing

27-09-2016
IT-148R3

Recreational Properties and Club Dues

Paragraph 12 only has been cancelled

S2-F3-C2, Benefits and Allowances Received from Employment 07-07-2016
IT-169 Price Adjustment Clauses S4-F3-C1, Price Adjustment Clauses 28-03-2013
IT-178R3 Moving Expenses S1-F3-C4, Moving Expenses 05-04-2016
IT-185R (consol.) Losses from Theft, Defalcation, or Embezzlement S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime 09-12-2014
IT-190R2 Capital Cost Allowance – Transferred and Misclassified Property S3-F4-C1, General Discussion of Capital Cost Allowance 09-12-2016
IT-196R2 Payments by Employer to Employee S2-F3-C1, Payments from Employer to Employee 14-04-2015
IT-196R2SR Payments by Employer to Employee S2-F3-C1, Payments from Employer to Employee 14-04-2015
IT-213R Prizes from Lottery Schemes, Pool System Betting and Giveaway Contents S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime 09-12-2014

IT-220R2

IT-220R(SR)

Capital Cost Allowance – Proceeds of Disposition of Depreciable Property S3-F4-C1, General Discussion of Capital Cost Allowance 09-12-2016
IT-221R3
(consol.)
Determination of an Individual's Residence Status S5-F1-C1, Determining an Individual’s Residence Status 28-03-2013
IT-256R Gains from Theft, Defalcation, or Embezzlement S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime 09-12-2014
IT-270R3 Foreign Tax Credit S5-F2-C1, Foreign Tax Credit 28-03-2013
IT-285R2 Capital Cost Allowance – General Comments S3-F4-C1, General Discussion of Capital Cost Allowance 09-12-2016
IT-320R3 Qualified Investments - Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds

S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs

02-09-2016
IT-322R

Farm Losses

Paragraphs 4, 5 and 6 only have been cancelled

S4-F11-C1, Meaning of Farming and Farming Business 08-11-2016
IT-334R2 Miscellaneous Receipts S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime 09-12-2014
IT-337R4 (consolidated) Retiring Allowances

S2-F1-C2, Retiring Allowances

08-11-2016
IT-340SR Scholarships, Fellowships, Bursaries, and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Income S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 28-03-2013
IT-340R Scholarships, Fellowships, Bursaries, and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Income S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 28-03-2013
IT-373R2 (consolidated)

Woodlots

Paragraphs 13 and 14 only have been cancelled

S4-F11-C1, Meaning of Farming and Farming Business 08-11-2016
IT-385R2 Disposition of an Income Interest in a Trust S6-F2-C1, Disposition of an Income Interest in a Trust 19-09-2014
IT-395R2 Foreign Tax Credit - Foreign-Source Capital Gains and Losses S5-F2-C1, Foreign Tax Credit 28-03-2013
IT-400 Exploration and Development Expenses - Meaning of Principal-Business Corporation S3-F8-C1, Principal-business Corporations in the Resource Industries 03-04-2015
IT-400SR Exploration and Development Expenses - Meaning of Principal-Business Corporation S3-F8-C1, Principal-business Corporations in the Resource Industries 03-04-2015
IT-418 Capital Cost Allowance – Partial Dispositions of Property S3-F4-C1, General Discussion of Capital Cost Allowance 09-12-2016
IT-419R2 Meaning of Arm's Length S1-F5-C1, Related Persons and Dealing at Arm’s Length 02-05-2014
IT-433R

Farming or Fishing – Use of Cash Method

Paragraphs 8 and 9 only have been cancelled

S4-F11-C1, Meaning of Farming and Farming Business 08-11-2016
IT-437R Ownership of Property (Principal Residence) S1-F3-C2, Principal Residence 28-03-2013
IT-447 Residence of a Trust or Estate S6-F1-C1, Residence of a Trust or Estate 19-09-2014
IT-450R Share for Share Exchange

S4-F5-C1, Share for Share Exchange

12-06-2015
IT-470R (consol.) Employees' Fringe Benefits

S2-F3-C2, Benefits and Allowances Received from Employment

07-07-2016
IT-474R2 Amalgamations of Canadian Corporations S4-F7-C1, Amalgamations of Canadian Corporations 28-11-2014
IT-478R2 Capital Cost Allowance – Recapture and Terminal Loss S3-F4-C1, General Discussion of Capital Cost Allowance 09-12-2016
IT-484R2 Business Investment Losses S4-F8-C1, Business Investment Losses 27-09-2016
IT-495R3 Child Care Expenses S1-F3-C1, Child Care Expense Deduction 28-03-2013
IT-513R Personal Tax Credits S1-F4-C1, Basic Personal & Dependant Tax Credits 29-04-2017
IT-514 Work Space in Home Expenses S4-F2-C2, Business Use of Home Expenses 01-02-2017
IT-515R2 Education Tax Credit S1-F2-C1, Education and Textbook Tax Credits 28-03-2013
IT-516R2 Tuition Tax Credit S1-F2-C2, Tuition Tax Credit 28-03-2013
IT-519R2
(consol.)
Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction S1-F1-C1, Medical Expense Tax Credit

S1-F1-C2, Disability Tax Credit

S1-F1-C3, Disability Supports Deduction

28-03-2013
IT-520 (consol.) Unused Foreign Tax Credits – Carryforward and Carryback S5-F2-C1, Foreign Tax Credit 28-03-2013
IT–530R Support Payments S1-F3-C3, Support Payments 19-08-2014

IT-533

Interest Deductibility and Related Issues S3-F6-C1, Interest Deductibility 06-03-2015

 

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