What's new in income tax folios

Income tax folios are a series of technical publications that reflect the Canada Revenue Agency's interpretation of federal income tax provisions as they relate to various topics. They were introduced in March 2013 and are gradually replacing income tax interpretation bulletins. To see the complete list of folios, visit the income tax folio index page.

Activity in the last twelve months

New or updated folios published in the last twelve months
Date Title Type
May 10, 2022 S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs Update
May 10, 2022 S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs and TFSAs Update
May 10, 2022 S4-F14-C1, Artists and Writers Update
February 3, 2022 S5-F3-C1, Taxation of a Roth IRA Update
February 3, 2022 S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts New

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