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.
Bulletin number | Bulletin title | Income Tax Folio | Date replaced |
---|---|---|---|
IT-66R6 | Capital Dividends | S3-F2-C1, Capital Dividends | 16-12-2016 |
IT-67R3 | Taxable dividends from corporations resident in Canada | S3-F2-C2, Taxable Dividends from Corporations Resident in Canada | 08-02-2024 |
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-76R2 | Exempt portion of pension when employee has been a non-resident | S2-F1-C3, Pension Benefits | 08-02-2024 |
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-257R | Canada Council Grants | S4-F14-C1, Artists and Writers |
09-10-2020 |
IT-259R4 | Exchange of Property | S3-F3-C1, Replacement Property | 08-04-2019 |
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-305R4 | Testamentary Spouse Trust | S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts | 03-02-2022 |
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-491 IT-491SR |
Former Business Property | S3-F3-C1, Replacement Property | 08-04-2019 |
IT-495R3 | Child Care Expenses | S1-F3-C1, Child Care Expense Deduction | 28-03-2013 |
IT-499R | Superannuation or Pension Benefits | S2-F1-C3, Pension Benefits | 08-02-2024 |
IT-504R2 (consol.) | Visual Artists and Writers | S4-F14-C1, Artists and Writers | 09-10-2020 |
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-525R (consol.) | Performing Artists | S4-F14-C1, Artists and Writers | 09-10-2020 |
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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