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ITTNs that have been replaced by income tax folios are identified in the ITTN – income tax folio table of concordance. IT bulletins that have been replaced by an income tax folio are identified in the Interpretation bulletin - income tax folio table of concordance.

As part of an initiative to remove outdated and redundant information from the CRA website, all previously archived ITTNs were removed from the website on September 30, 2012.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

2009

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

2002


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Date modified:
2020-10-09