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
December 16, 2020 S1-F2-C2, Tuition Tax Credit Update
October 9, 2020 S1-F1-C2, Disability Tax Credit Update
October 9, 2020 S4-F14-C1, Artists and Writers New
October 9, 2020 S5-F3-C1, Taxation of a Roth IRA New
October 9, 2020 S7-F1-C1, Split-receipting and Deemed Fair Market Value Update
December 18, 2019 S1-F1-C1, Medical Expense Tax Credit Update
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