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Income tax folios (Folios)
A folio gives the CRA's technical interpretation and position on certain provisions contained in the Income Tax Act. Income tax folios will replace related income tax interpretation bulletins.
Income tax information circulars (ICs)
An IC generally provides information about administrative, enforcement, or procedural matters relating to income tax law, such as collections policies and the voluntary disclosure program.
Income tax interpretation bulletins (ITs)
An IT gives the CRA's technical interpretation and position on certain provisions contained in income tax law. Income tax interpretation bulletins will eventually be replaced by relevant income tax folios.
Income Tax Technical News (ITTN)
Issued on an ad hoc basis, an ITTN provides the CRA's technical interpretation of various provisions of income tax law. The newsletter format allows a new or revised interpretation to be released quickly.
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