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
| Date | Title | Type |
|---|---|---|
| January 30, 2024 | S1-F1-C1, Medical Expense Tax Credit | Update |
| January 30, 2024 | S1-F3-C2, Principal Residence | Update |
| January 30, 2024 | S4-F3-C2, Provincial Income Allocation | New |
| January 30, 2024 | S4-F15-C1, Manufacturing and Processing | Update |
| February 8, 2024 | S1-F1-C2, Disability Tax Credit | Update |
| February 8, 2024 | S2-F1-C3, Pension Benefits | New |
| February 8, 2024 | S3-F2-C2, Taxable Dividends from Corporations Resident in Canada | New |
| February 22, 2024 | S3-F8-C1, Principal-business Corporations in the Resource Industries | Update |
| February 22, 2024 | S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs | Update |
| February 22, 2024 | S3-F10-C2, Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs | Update |
| February 22, 2024 | S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs | Update |
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