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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-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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