What's new in income tax folios

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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

New or updated folios published in the last twelve months
Date Title Type
December 18, 2019 S1-F1-C1, Medical Expense Tax Credit Update
August 2, 2019 S3-F8-C2, Tax Incentives for Clean Energy Equipment Update
July 25, 2019 S1-F3-C2, Principal Residence Update
July 25, 2019 S3-F2-C1, Capital Dividends Update
July 25, 2019 S4-F7-C1, Amalgamations of Canadian Corporations Update
July 4, 2019 S1-F4-C1, Basic Personal and Dependant Tax Credits (for 2016 and prior tax years) Update
May 16, 2019 S1-F1-C1, Medical Expense Tax Credit Update
May 16, 2019 S1-F3-C3, Support Payments Update
May 16, 2019 S4-F2-C1, Deductibility of Fines and Penalties Update
April 26, 2019 S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs and TFSAs Update
April 8, 2019 S1-F4-C1, Basic Personal and Dependant Tax Credits (for 2016 and prior tax years) Update
April 8, 2019 S1-F4-C2, Basic Personal and Dependant Tax Credits (for 2017 and subsequent tax years) New
April 8, 2019 S3-F3-C1, Replacement Property
New
February 27, 2019 S3-F4-C1, General Discussion of Capital Cost Allowance Update
February 27, 2019 S3-F8-C2, Tax Incentives for Clean Energy Equipment Update
February 27, 2019 S5-F4-C1, Income Tax Reporting Currency Update
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Date modified:
2019-12-18