On August 1, 2013 a standardized Treasury Board of Canada Secretariat “Archived Content” notice was added to all income tax technical news documents (ITTNs). The notice has no effect on the status or reliability of the ITTNs. They are current up to the effective date stated in each publication.

The notice merely confirms that the page is not subject to Government of Canada Web standards and that the content will not be altered or updated. Each ITTN will be cancelled when it is replaced by an income tax folio. For more information, go to Introducing income tax folios.

Taxpayers and their representatives may continue to refer to the ITTNs for explanations of the CRA’s interpretation of federal income tax law, keeping in mind that they are provided for information purposes only and do not replace the law.