Current income tax technical news (ITTN)
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Current income tax technical news (ITTN)
In connection with the changes described in "Introducing income tax folios" and "Cancellation of income tax technical publications", changes have been made to the income tax technical publications retained on the Canada Revenue Agency website.
Interpretation bulletins are gradually being replaced by a new technical publication product called the income tax folios, which will also incorporate the information currently contained in the income tax technical news (ITTNs). The update process is expected to take place over a number of years.
As the updated information is published, any related interpretation bulletins and ITTNs will be cancelled.
ITTNs that have been replaced by income tax folios are identified in the ITTN – income tax folio table of concordance. IT bulletins that have been replaced by an income tax folio are identified in the Interpretation bulletin - income tax folio table of concordance.
As part of an initiative to remove outdated and redundant information from the CRA website, all previously archived ITTNs were removed from the website on September 30, 2012. The affected ITTNs were ITTN #1 to ITTN #21, as well as ITTN #31R1.
Income tax technical news by year of publication:
2010
- Issue 43 - September 24, 2010 (cancelled on 2020-10-09 and replaced by Income Tax Folio S5-F3-C1, Taxation of a Roth IRA)
- Issue 42 - June 4, 2010
2009
- Issue 41 - December 23, 2009
- Issue 40 - June 11, 2009 (cancelled on 2016-07-06 and replaced by Income Tax Folio S2-F3-C2, Benefits and Allowanced Received from Employment)
2005
- Issue 33 - September 16, 2005
- Income Earned or Realized - The Kruco Case
- Permanent Establishment - The Dudney Case Update
- Issue 32 - July 15, 2005
- Revocation of Previously Issued Rulings
- Application of Penalties
- Taxpayer's Opportunities to Respond to Assessments
- Control in Fact: Impact of Recent Jurisprudence
- Subsection 95(6): Scope of Application
- CRA Access to Accountants' or Auditors' Working Papers
- New Administrative Policy on Single-Purpose Corporations
- Notice of Objection of Large Corporation: Impact of the Potash Corporation Case
- Joint International Task Force on Tax Shelters
- Reserve for Prepaid Amount: Impact of the Ellis Vision Case
- Update on GAAR Reviews
2004
- Issue 30 - May 21, 2004
- Prepaid Income - Whether Subsection 9(1) or Paragraph 12(1)(a) Applies?
- Withholding Tax on Interest
- Computation/Allocation of Partnership Income and Losses
- Corporate Loss Utilization Transactions
- Reasonableness of Shareholder/Manager Remuneration
- Pre-judgment Interest
- Tax Avoidance
- Social Security Taxes and the Foreign Tax Credit
- Restricted Farm Losses (Section 31)
2003
- Issue 29 - July 14, 2003
- Application of paragraph 12(1)(x)
- Large Corporation Tax
- Income Tax Rulings Directorate New Automated Telephone System
- Income Tax Act/workgroup number cross-reference chart
- Listing of technical tax topics that are handled by each specific workgroup
- Issue 28 - April 24, 2003
- Large Corporations Tax - Long-Term Debt
- Section 86.1 - Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans
- Issue 27 - April 17, 2003
- Archived interpretation bulletins
- Income Tax Publications Subscriber list
2002
- Issue 26 - December 24, 2002 (cancelled on 2016-11-08 and replaced by Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value)
- Proposed guidelines for split-receipting
- Issue 25 - October 30, 2002
- Current issues - September 2002 Canadian Tax Foundation Conference
- Issue 24 - October 10, 2002 (cancelled on 2014-08-19 and partially replaced by Income Tax Folio S1-F3-C3, Support Payments)
- Legal Costs to Obtain Support Amounts
- Cancellation of Interpretation Bulletins
- Correction to the French Version of IT 519R2 (Consolidated)
- Issue 23 - June 18, 2002
- List of approved entities for scientific research and experimental development
- Computer software
- Issue 22 - January 11, 2002
- Current issues - September 2001 Canadian Tax Foundation Conference
Page details
- Date modified:
- 2020-10-09