ITTN-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.

 

ITTNs replaced by income tax folios and date of replacement
ITTN number ITTN title Income Tax Folio Date replaced
ITTN-24 Income Tax Technical News No. 24 S1-F3-C3, Support Payments 19-08-2014
ITTN-26 Income Tax Technical News No. 26 S7-F1-C1, Split-receipting and Deemed Fair Market Value 08-11-2016
ITTN-40 Income Tax Technical News No. 40 S2-F3-C2, Benefits and Allowances Received from Employment 07-07-2016
ITTN-43 Income Tax Technical News No. 43 S5-F3-C1, Taxation of a Roth IRA 09-10-2020

 

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