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 |
|---|---|---|
| August 15, 2025 | S1-F1-C1, Medical Expense Tax Credit | Update |
| July 15, 2025 | S2-F2-C1, Employee Professional Membership and Other Dues | New |
| April 17, 2025 | S1-F4-C2, Basic Personal and Dependant Tax Credits (for 2017 and subsequent tax years) | Update |
| April 10, 2025 | S3-F1-C1, Shareholder Loans and Debts | New |
| April 10, 2025 | S3-F1-C2, Deemed Interest Benefit on Shareholder Loans and Debts | New |
| February 27, 2025 | S1-F2-C3, Scholarships, Research Grants and Other Education Assistance | Update |
| January 13, 2025 | S3-F2-C1, Capital Dividends | Update |
| January 13, 2025 | S4-F15-C1, Manufacturing and Processing | Update |
| December 23, 2024 | S1-F1-C1, Medical Expense Tax Credit | Update |
| December 23, 2024 | S3-F8-C1, Principal-business Corporations in the Resource Industries | Update |
| December 9, 2024 | S1-F3-C1, Child Care Expense Deduction | Update |
| October 7, 2024 | S3-F2-C2, Taxable Dividends from Corporations Resident in Canada | Update |
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