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 |
|---|---|---|
| May 19, 2026 | S3-F4-C1, General Discussion of Capital Cost Allowance | Update |
| March 31, 2026 | S5-F2-C1, Foreign Tax Credit | Update |
| January 8, 2026 | S4-F7-C1, Amalgamations of Canadian Corporations | Update |
| August 15, 2025 | S1-F1-C1, Medical Expense Tax Credit | Update |
| July 15, 2025 | S2-F2-C1, Employee Professional Membership and Other Dues | New |