ARCHIVED - Income Tax Interpretation Bulletins - Technical News
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
ARCHIVED - Income Tax Interpretation Bulletins - Technical News
Archived content
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.
Archived
This page has been archived on the Web.
What the "Archived Content" notice means for interpretation bulletins
Date: December 31, 2011
Table of Contents
- Application
- General Comments
- Complete Review of an IT
- Consolidated IT
- Part 1 – Sectional Index by primary references
- Part 2 – Topical Index
- Part 3 – Numerical Listing of Current Interpretation Bulletins
- Part 4 – Numerical Listing of Technical News
- Part 5 – List of cancelled and archived bulletins since the last publication of the index
Application
This index reflects interpretation bulletins, special releases, and technical news issued on or before December 31, 2011. It cancels and replaces the index of December 31, 2009. The index is updated on an annual basis.
General Comments
1. The purpose of interpretation bulletins (ITs) is to provide the Canada Revenue Agency's (CRA) interpretation of the income tax law that it administers and to announce significant changes in the CRA's interpretations and their effective dates. Interpretation bulletins are not law; the law is contained in the Acts themselves and in the Regulations. However, these bulletins can generally be relied upon as reflecting the CRA's interpretation of the law to be applied on a consistent basis by its staff.
2. Due to their technical nature, ITs are used primarily by the CRA staff, tax specialists, and other individuals who have an interest in tax matters. An ongoing effort is made to improve the readability of the bulletins while still maintaining technical precision and accuracy. For example, all new and revised bulletins are written using plain language writing techniques. Each bulletin has a summary that provides a clear overview of the contents of the particular bulletin and an Explanation of Changes that is provided to assist readers in understanding the reasons for the revisions to a bulletin. In addition, the bulletins include, where appropriate, references to relevant case law and other CRA publications as well as examples to illustrate how the law is applied. For those readers who prefer a less technical explanation of the law, the CRA offers other publications, such as tax guides and brochures.
3. Bulletins reflect the CRA's interpretation of the law in force at the time the bulletins are published. In cases where a bulletin has not yet been revised to reflect legislative changes, readers should refer to the amended law and its effective date. Readers should also take into account court decisions since the date of publication of a bulletin when considering the relevancy of the comments in the bulletin or special release.
4. When an existing bulletin needs updating, the CRA will either revise the bulletin or issue a consolidated version to revise parts of the bulletin, depending on the nature and extent of the change and its overall effect on the existing bulletin.
5. An interpretation described in a bulletin applies as of the date the bulletin is published, unless otherwise specified. When there is a subsequent change in a previous interpretation or position, and the change is beneficial to taxpayers, it is usually effective for all future assessments and reassessments. However, if the change is not favourable to taxpayers, it is normally effective for the current and subsequent taxation years or for transactions entered into after the date of the bulletin.
6. A change in an interpretation or position may also be announced in the Income Tax Technical News. This newsletter is issued ad hoc to provide immediate CRA reaction to specific issues of significant impact.
Complete Review of an IT
7. When there has been a complete review of all paragraphs of an IT, the number identifying the IT changes (e.g., IT‑426 becomes IT‑426R and, upon a subsequent review, it will become IT‑426R2). The Explanation of Changes section at the end of the IT indicates the paragraph numbers that have been changed as a result of the review and provides a short explanation of the reasons for the changes.
Consolidated IT
8. In some situations, such as when there has been a substantial change in the law or a significant court case, only certain paragraphs of an IT are revised in order to update it as quickly as possible. When such is the case, the word "(Consolidated)" will appear at the end of the IT number (e.g., IT‑481 (Consolidated)). The paragraphs that have been revised by the current consolidation are identified at the front of the IT beside the heading Latest Revisions. The reasons for all of the changes made since the last complete review of the IT are indicated in the Bulletin Revisions section at the end of the IT. The date of the revision appears after the description of each change.
9. This index consists of the following:
Part 1 – Sectional Index by Primary References
Part 2 – Topical Index
Part 3 – Numerical Listing of Current Interpretation Bulletins
Part 4 – Numerical Listing of Technical News
Part 5 – List of Cancelled Bulletins Since the Last Publication of the Index
Note: Throughout this index, bulletins for which the CRA has issued a special release are indicated by an "(SR)" placed to the right of the bulletin number. Also, consolidated versions of bulletins are indicated by a "(C)" placed to the right of the bulletin number. In Part 3, an underlining of the number of a bulletin indicates that a new release, a revision or a consolidated version has been issued since the index was last published. Cancelled and archived publications are not listed in the index.
To better serve our clients, the CRA consults with many affected groups and individuals about the content of selected bulletins. If you have any comments or suggestions to improve a bulletin, a technical news, or this index, we would like to hear from you. Please send your comments to:
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Ottawa ON K1A 0L5
All Interpretation Bulletins can be found on the Canada Revenue Agency Web site at: www.cra.gc.ca/menu/ITSC-eng.html
Part 1 – Sectional Index by primary references
Income Tax Act
| Income Tax Act Section | Title | Bulletin or Technical News |
|---|---|---|
| 2 | Determination of an individual's residence status | IT‑221R3(C) |
| 2(1) | Residence of a trust or estate | IT‑447 |
| 3 | Price adjustment clauses | IT‑169 |
| 3 | Separate businesses | IT‑206R |
| 3 | Miscellaneous receipts | IT‑334R2 |
| 3 | Damages, settlements, and similar receipts | IT‑365R2 |
| 3 | Non-residents – Income earned in Canada | IT‑420R3(SR) |
| 3 | Rental of real property by individual | IT‑434R(SR) |
| 3 | Barter transactions | IT‑490 |
| 3 | International Financial Reporting Standards | TN-42 |
| 3(a) | Gains from theft, defalcation or embezzlement | IT‑256R |
| 3(d) | Losses – Their deductibility in the loss year or in other years | IT‑232R3 |
| 6 | Athletes and players employed by football, hockey and similar clubs | IT‑168R3 |
| 6(1)(a) | Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 | IT‑63R5 |
| 6(1)(a) | Health and welfare trusts for employees | IT‑85R2 |
| 6(1)(a) | Employee fringe benefits | IT‑470R(C) |
| 6(1)(a) | Flexible employee benefit programs | IT‑529 |
| 6(1)(a) | Administrative policy change for taxable employment benefits | TN‑40 |
| 6(1)(e), (e.1) | Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 | IT‑63R5 |
| 6(1)(f) | Wage loss replacement plans | IT‑428 |
| 6(1)(g), (h) | Employee benefit plans and employee trusts | IT‑502(SR) |
| 6(1)(k), (l) | Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 | IT‑63R5 |
| 6(1.1) | Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 | IT‑63R5 |
| 6(2), (2.1) | Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 | IT‑63R5 |
| 6(3) | Payments by employer to employee | IT‑196R2(SR) |
| 6(6) | Employment at special work sites or remote work locations | IT‑91R4 |
| 6(7) | Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 | IT‑63R5 |
| 7 | Benefits to employees – Stock options | IT‑113R4 |
| 7(1.4) | Employee stock option deduction | TN‑38 |
| 7(8) | Stock benefit withholding requirements | TN‑41 |
| 8(1)(c) | Clergy Residence Deduction | IT‑141R(C) |
| 8(1)(f) | Vehicle, travel and sales expenses of employees | IT‑522R |
| 8(1)(h), (h.1) | Vehicle, travel and sales expenses of employees | IT‑522R |
| 8(1)(i)(i) | Employees' professional membership's dues | IT‑158R2 |
| 8(1)(i)(ii), (iii) | Employee's expenses, including work space in home expenses | IT‑352R2 |
| 8(1)(i)(iv), (vi) | Dues paid to a union or to a parity or advisory committee | IT‑103R |
| 8(1)(j) | Vehicle, travel and sales expenses of employees | IT‑522R |
| 8(1)(m) | Registered pension funds or plans – Employees' contributions | IT‑167R6 |
| 8(1)(p), (q) | Performing artists | IT‑525R(C) |
| 9 | Conversion of property, other than real property, from or to inventory | IT‑102R2 |
| 9 | Corporations used by practising members of professions | IT‑189R2 |
| 9 | Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa | IT‑218R |
| 9 | Government assistance – General comments | IT‑273R2 |
| 9 | Commodity futures and certain commodities | IT‑346R |
| 9 | Woodlots | IT‑373R2(C) |
| 9 | Payments to lottery ticket vendors | IT‑404R |
| 9 | Prepaid expenses and deferred charges | IT‑417R2 |
| 9 | Visual artists and writers | IT‑504R2(C) |
| 9(1) | Income of contractors | IT‑92R2 |
| 9(1) | Foreign exchange gains and losses | IT‑95R |
| 9(1) | Lawyers' trust accounts and disbursements | IT‑129R |
| 9(1) | Surface rentals and farming operations | IT‑200 |
| 9(1) | Prepayment of rents | IT‑261R |
| 9(1) | Premiums and other amounts with respect to leases | IT‑359R2 |
| 9(1) | Miscellaneous farm income | IT‑425 |
| 9(1) | Business transactions prior to incorporation | IT‑454 |
| 9(1) | Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies | TN‑30 |
| 10 | Inventory valuation | IT‑473R |
| 10(1) | International Financial Reporting Standards | TN-42 |
| 10(4), (5) | Supplies on hand at the end of a fiscal period | IT‑51R2(SR) |
| 12(1)(a) | Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies | TN‑30 |
| 12(1)(a) | International Financial Reporting Standards | TN‑42 |
| 12(1)(b) | Sale of property – When included in income computation | IT‑170R |
| 12(1)(b) | International Financial Reporting Standards | TN-42 |
| 12(1)(c) | Interest income | IT‑396R |
| 12(1)(c) | Taxation of Roth IRAs | TN-43 |
| 12(1)(g) | Payments based on production or use | IT‑462 |
| 12(1)(j) | Taxable dividends from corporations resident in Canada | IT‑67R3 |
| 12(1)(o) | Crown charges – Resources properties in Canada | IT‑438R2 |
| 12(1)(o) | Safe income calculation –The Kruco case | TN‑34 |
| 12(1)(x) | Government assistance – General comments | IT‑273R2 |
| 12(1)(x) | Application of paragraph 12(1)(x) | TN‑29 |
| 12(4) | Taxation of Roth IRAs | TN‑43 |
| 12.2 | Policyholders' income from life insurance policies | IT‑87R2 |
| 13(1) | Capital cost allowance – Recapture and terminal loss | IT‑478R2 |
| 13(4), (4.1) | Exchanges of property | IT‑259R4 |
| 13(5) | Capital cost allowance – Transferred and misclassified property | IT‑190R2 |
| 13(5.1) | Capital cost allowance – Leasehold interests | IT‑464R |
| 13(6) | Capital cost allowance – Transferred and misclassified property | IT‑190R2 |
| 13(7.1) | Government assistance – General comments | IT‑273R2 |
| 13(21) | Capital cost allowance – Depreciable property | IT‑128R |
| 13(21) | Sale of property – When included in income computation | IT‑170R |
| 13(21) | Capital cost allowance – Proceeds of disposition of depreciable property | IT‑220R2(SR) |
| 13(21) | Capital cost allowance – Partial dispositions of property | IT‑418 |
| 13(21) | Dispositions – Absence of consideration | IT‑460 |
| 13(21) | Timber resource property and timber limits | IT‑481(C) |
| 13(21.1) | Capital cost allowance – Proceeds of disposition of depreciable property | IT‑220R2(SR) |
| 14 | Disposition of and transactions involving eligible capital property | IT‑123R4 |
| 14 | Transactions involving eligible capital property | IT‑123R6 |
| 14(1), (5) | Eligible capital amounts | IT‑386R |
| 14(5) | Meaning of eligible capital expenditure | IT‑143R3 |
| 14(6), (7) | Exchanges of property | IT‑259R4 |
| 15(1) | Benefits conferred on shareholders | IT‑432R2; TN-44 |
| 15(1) | Single-purpose corporations | TN‑31R2 |
| 15(1)(c) | Rights to buy additional shares | IT‑116R3 |
| 15(2) | Debts of shareholders and certain persons connected with shareholders | IT‑119R4 |
| 18(1) | Expenses of training | IT‑357R2 |
| 18(1)(a) | Legal and accounting fees | IT‑99R5(C) |
| 18(1)(a) | Deductibility of fines or penalties | IT‑104R3 |
| 18(1)(a) | Losses from theft, defalcation or embezzlement | IT‑185R(C) |
| 18(1)(a) | Membership dues – Associations and societies | IT‑211R |
| 18(1)(a) | Prepayments of rents | IT‑261R |
| 18(1)(a) | Commencement of business operations | IT‑364 |
| 18(1)(a) | Damages, settlements and similar payments | IT‑467R2 |
| 18(1)(a) | Expenditures on research and for business expansion | IT‑475 |
| 18(1)(a) | General limitation on deduction of outlays or expenses | IT‑487 |
| 18(1)(a) | Motor vehicle expenses claimed by self-employed individuals | IT‑521R |
| 18(1)(b) | Customer lists and ledger accounts | IT‑187 |
| 18(1)(b) | Damages, settlements and similar payments | IT‑467R2 |
| 18(1)(b) | Expenditures on research and for business expansion | IT‑475 |
| 18(1)(c), (e) | Damages, settlements and similar payments | IT‑467R2 |
| 18(1)(e) | Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies | TN‑30 |
| 18(1)(h) | Damages, settlements and similar payments | IT‑467R2 |
| 18(1)(l) | Recreational properties and club dues | IT‑148R3 |
| 18(1)(m) | Crown charges – Resource properties in Canada | IT‑438R2 |
| 18(1)(t) | Income tax treatment of GST | TN‑38 |
| 18(2), | ||
| (2.2)-(2.5), (3) | Land developers – Subdivision and development costs and carrying charges on land | IT‑153R3 |
| 18(4) | Interest on debts owing to specified non‑residents ("thin capitalization") | IT‑59R3 |
| 18(4) | International Financial Reporting Standards | TN-42 |
| 18(4)(a)(ii) | Thin capitalization | TN‑38 |
| 18(9) | Prepaid expenses and deferred charges | IT‑417R2 |
| 18(12) | Work space in home expenses | IT‑514 |
| 20(1)(a) | Capital cost allowance – Buildings or other structures | IT‑79R3 |
| 20(1)(a) | Capital cost allowance – Depreciable property | IT‑128R |
| 20(1)(a) | Capital cost allowance – Accelerated write‑off of manufacturing and processing machinery and equipment | IT‑147R3 |
| 20(1)(a) | Capital cost allowance – Vessels | IT‑267R2 |
| 20(1)(a) | Capital cost allowance – General comments | IT‑285R2 |
| 20(1)(a) | Condominiums | IT‑304R2 |
| 20(1)(a) | Capital cost allowance – Contractor's movable equipment | IT‑306R2 |
| 20(1)(a) | Definition of tools | IT‑422 |
| 20(1)(a) | Capital cost allowance – Leasehold interests | IT‑464R |
| 20(1)(a) | Capital cost allowance – Earth‑moving equipment | IT‑469R |
| 20(1)(a) | Capital cost allowance – Class 8 property | IT‑472(SR) |
| 20(1)(a) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 20(1)(a) | Capital cost allowance – Patents, franchises, concessions and licences | IT‑477(C) |
| 20(1)(a) | Cost of clearing or levelling land | IT‑485 |
| 20(1)(a) | Capital cost allowance – Industrial mineral mines | IT‑492 |
| 20(1)(a) | Capital cost allowance – Logging assets | IT‑501(SR) |
| 20(1)(a) | International Financial Reporting Standards | TN-42 |
| 20(1)(c) | Interest deductibility and related issues | IT‑533 |
| 20(1)(c)(ii) | Income trust and interest deductibility | TN‑34 |
| 20(1)(e), (e.1) | Expenses of issuing or selling shares, units in a trust, interests in a partnership or syndicate, and expenses of borrowing money | IT‑341R4 |
| 20(1)(e.2) | Premiums on life insurance used as collateral | IT‑309R2 |
| 20(1)(f) | Foreign exchange losses | TN‑25 |
| 20(1)(f) | Exchangeable debentures | TN‑41; TN-44 |
| 20(1)(l) | Bad debts and reserves for doubtful debts | IT‑442R |
| 20(1)(m) | Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies | TN‑30 |
| 20(1)(m) | Reserve for prepaid amount: Impact of the Ellis Vision case | TN‑32 |
| 20(1)(m) | International Financial Reporting Standards | TN‑42 |
| 20(1)(m)-(m.2) | Special reserves | IT‑154R |
| 20(1)(n) | Special reserves – Sale of land | IT‑152R3 |
| 20(1)(n) | Special reserves | IT‑154R |
| 20(1)(n) | International Financial Reporting Standards | TN-42 |
| 20(1)(p) | Bad debts and reserves for doubtful debts | IT‑442R |
| 20(1)(q) | Administrative costs of pension plans | IT‑105 |
| 20(1)(aa) | Cost of clearing or levelling land | IT‑485 |
| 20(1)(bb) | Fees paid to investment counsel | IT‑238R2 |
| 20(1)(dd) | Investigation of site | IT‑350R |
| 20(8) | Special reserves – Sale of land | IT‑152R3 |
| 20(10) | Convention expenses | IT‑131R2 |
| 20(11), (12) | Foreign income taxes as a deduction from income | IT‑506 |
| 20(16) | Capital cost allowance – Leasehold interests | IT‑464R |
| 20(16) | Capital cost allowance – Recapture and terminal loss | IT‑478R2 |
| 22 | Sale of accounts receivable | IT‑188R(SR) |
| 23 | Sale of inventory | IT‑287R2 |
| 24 | Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died | IT‑313R2 |
| 28 | Farming or fishing – Use of cash method | IT‑433R |
| 28 | Farming – Cash method inventory adjustments | IT‑526 |
| 28(1) | Livestock of farmers | IT‑427R |
| 30 | Cost of clearing or levelling land | IT‑485 |
| 31 | Farm losses | IT‑322R |
| 31(1) | Restricted farm losses | TN‑30 |
| 34 | Election by professionals to exclude work in progress from income | IT‑457R |
| 37 | Scientific research and experimental development expenditures [after December 15, 1987] | IT‑151R4 |
| 37 | Scientific research and experimental development expenditures [after December 2, 1992] | IT‑151R5 |
| 37(1), (2) | List of "approved" entities for the purpose of scientific research and experimental development | TN‑23 |
| 38 | International Financial Reporting Standards | TN‑42 |
| 38(a.1)(i) | Donation of flow-through shares | TN‑41 |
| 39 | Transactions in securities | IT‑479R(SR) |
| 39 | International Financial Reporting Standards | TN-42 |
| 39(1) | Shares sold subject to an earnout agreement | IT‑426R |
| 39(1)(a)(i.1) | Dispositions of cultural property to designated Canadian institutions | IT‑407R4(C) |
| 39(1)(c) | Business investment losses | IT‑484R2 |
| 39(2) | Imperial Oil and the treatment of foreign currency loans | TN‑38 |
| 39(2) | Conversion of debt | TN‑44 |
| 40 | International Financial Reporting Standards | TN-42 |
| 40(2)(b),(c) | Principal residence | IT‑120R6 |
| 40(2)(f) | Prizes from lottery schemes, pool system betting and giveaway contests | IT‑213R |
| 43 | Part dispositions | IT‑264R(SR) |
| 44 | Exchanges of property | IT‑259R4 |
| 44(1) | Former business property | IT‑491(SR) |
| 47 | Meaning of "identical properties" | IT‑387R2(C) |
| 48 | Deemed disposition and acquisition on ceasing to be or becoming resident in Canada | IT‑451R |
| 49 | Options on real estate | IT‑403R |
| 49(1)(b), (c) | Options granted by corporations to acquire shares, bonds or debentures and by trusts to acquire trust units | IT‑96R6 |
| 49(4) | Reassessment where option exercised in subsequent year | IT‑384R(SR) |
| 50(1)(a) | Capital debts established to be bad debts | IT‑159R3 |
| 50(2) | Capital debts established to be bad debts | IT‑159R3 |
| 51 | Convertible property | TN-44 |
| 51(1) | Fractional interests in shares | IT‑115R2 |
| 53(1) | Capital property – Some adjustments to cost base | IT‑456R(SR) |
| 53(1)(e) | Life insurance proceeds received by a private corporation or a partnership as a consequence of death | IT‑430R3(C) |
| 53(2) | Capital property – Some adjustments to cost base | IT‑456R(SR) |
| 53(2)(k) | Government assistance – General comments | IT‑273R2 |
| 54 | Shares entitling shareholders to choose taxable or capital dividends | IT‑146R4 |
| 54 | Corporations – Involuntary dissolutions | IT‑444R |
| 54 | Dispositions – Changes in terms of securities | IT‑448(SR) |
| 54 | Dispositions – Absence of consideration | IT‑460 |
| 54 | Stock exchange transactions – Date of disposition of shares | IT‑133 |
| 54 | Sale of property – When included in income computation | IT‑170R |
| 54 | Principal residence | IT‑120R6 |
| 54 | Ownership of property (principal residence) | IT‑437R |
| 55(1) | Creation of capital losses | TN‑34 |
| 55(2) | Income earned or realized – the Kruco case | TN‑33 |
| 55(2) | Safe income calculation – The Kruco case | TN‑34 |
| 55(2) | Safe income calculation – Treatment of non-deductible expenses | TN‑37 |
| 55(5)(b),(c) | Safe income calculation – The Kruco case | TN‑34 |
| 56(1)(a)(i) | Superannuation or pension benefits | IT‑499R |
| 56(1)(a)(ii) | Retiring allowances | IT‑337R4(C) |
| 56(1)(a) (iii) | Death benefits | IT‑508R |
| 56(1)(n) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT‑75R4 |
| 56(1)(n) | Canada Council grants | IT‑257R |
| 56(1)(o) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT‑75R4 |
| 56(1)(r) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT‑75R4 |
| 56(1)(v) | Employees' or workers' compensation | IT‑202R2 |
| 56(1)(aa) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT‑75R4 |
| 56(2) | Indirect payments | IT‑335R2 |
| 56(3) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT‑75R4 |
| 56(4) | Transfer of rights to income | IT‑440R2 |
| 59(1) | Dispositions of resource properties | IT‑125R4 |
| 59(3.2)(c) | Dispositions of resource properties | IT‑125R4 |
| 59.1 | Dispositions of resource properties | IT‑125R4 |
| 60(b) | Support payments | IT‑530R |
| 60(j) | Transfers of funds between registered plans | IT‑528 |
| 60(j.1) | Retiring allowances | IT‑337R4(C) |
| 60(l) | Transfers of funds between registered plans | IT‑528 |
| 60(q) | Scholarships, fellowships, bursaries, and research grants – Forgivable loans, repayable awards and repayable employment income | IT‑340R(SR) |
| 62 | Moving expenses | IT‑178R3(C) |
| 63 | Child care expenses | IT‑495R3 |
| 64 | Medical expense and disability tax credits and attendant care expense deduction | IT‑519R2(C) |
| 66(15) | Exploration and development expenses – Meaning of principal-business corporation | IT‑400(SR) |
| 66.1(6) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 66.2(1) | Dispositions of resource properties | IT‑125R4 |
| 66.2(5) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 66.2(6) | Dispositions of resource properties | IT‑125R4 |
| 66.4(6) | Dispositions of resource properties | IT‑125R4 |
| 67 | Reasonableness of shareholder/manager remuneration | TN‑30 |
| 67.1 | Food, beverages and entertainment expenses | IT‑518R |
| 67.6 | Income tax treatment of GST | TN‑38 |
| 69 | Inter vivos gifts of capital property to individuals directly or through trusts | IT‑209R(SR) |
| 69(11) | Corporate loss utilisation transactions | TN‑30 |
| 69(11) | Loss consolidation – Unanimous shareholder agreements | TN‑34 |
| 69(11) | Sale of tax losses | TN‑34 |
| 70(1) | Income of deceased persons – Periodic payments and investment tax credit | IT‑210R2 |
| 70(2) | Income of deceased persons – Rights or things | IT‑212R3(SR) |
| 70(2) | Income of deceased persons – Farm crops | IT‑234 |
| 70(5) | Buy-sell agreements | IT‑140R3 |
| 70(5) | Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder | IT‑416R3 |
| 70(5.1) | Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died | IT‑313R2 |
| 70(5.2) | Dispositions of resources properties | IT‑125R4 |
| 70(5.3) | Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder | IT‑416R3 |
| 70(6), (6.1), (7), (8) | Testamentary spouse trusts | IT‑305R4 |
| 70(9)-(9.3), | ||
| (10), (13), (14) | Intergenerational transfers of farm property on death | IT‑349R3 |
| 73(1) | Property transfers after separation, divorce and annulment | IT‑325R2 |
| 73(3), (4) | Inter vivos transfer of farm property to child [before 1993] | IT‑268R3(SR) |
| 73(3), (4) | Inter vivos transfer of farm property to child [after 1992] | IT‑268R4 |
| 74.1(1) | Interspousal and certain other transfers and loans of property | IT‑511R |
| 74.1(2) | Transfers and loans of property made after May 22, 1985 to related minor | IT‑510 |
| 74.2 | Interspousal and certain other transfers and loans of property | IT‑511R |
| 75(2) | Attribution of trust income to settlor | IT‑369R(SR) |
| 76(4) | Deferred cash purchase tickets issued for grain | IT‑184R |
| 78 | Unpaid amounts | IT‑109R2 |
| 78(4) | Subsection 78(4) – Liability assumed by third party | TN‑38 |
| 80 | Debtor's gain on settlement of debt | IT‑293R(SR) |
| 80(2)(k) | Foreign exchange losses | TN‑25 |
| 80(3) | Settlement of debts on the winding-up of a corporation | IT‑142R3 |
| 80.4 | Benefits to individuals, corporations and shareholders from loans or debt | IT‑421R2 |
| 80.5 | Benefits to individuals, corporations and shareholders from loans or debt | IT‑421R2 |
| 81(1)(a) | Amounts excluded from income – Statutory exemptions and certain service or RCMP pensions, allowances and compensation | IT‑397R(SR) |
| 81(1)(h) | Application of paragraph 81(1)(h) | TN‑31R2 |
| 81(3) | Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies | IT‑292 |
| 82(3) | Taxable dividends received after 1987 by a spouse | IT‑295R4 |
| 83(2)-(2.4) | Capital dividends | IT‑66R6 |
| 84(2) | Meaning of "winding-up" | IT‑126R2 |
| 84.1 | Non-arm's length sale of shares to a corporation | IT‑489R |
| 85(1) | Transfer of property to a corporation under subsection 85(1) | IT‑291R3 |
| 85(3) | Winding-up of a partnership | IT‑378R |
| 85.1(1), (2), (2.1) | Share for share exchange | IT‑450R |
| 85.1(3), (4) | General anti-avoidance rule and audit issues/concerns | TN‑34 |
| 86.1 | Foreign spin-offs with "poison pill" shareholder reports plans | TN‑28 |
| 87 | Amalgamations of Canadian corporations | IT‑474R2 |
| 87(2.1) | Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 | IT‑302R3 |
| 88(1) | Meaning of "winding-up" | IT‑126R2 |
| 88(1.1), (1.2) | Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 | IT‑302R3 |
| 88(2) | Winding-up dividend | IT‑149R4 |
| 88.1 | Deemed disposition and acquisition on ceasing to be or becoming resident in Canada | IT‑451R |
| 89(1) | Capital dividends | IT‑66R6 |
| 89(1) | Status of corporations | IT‑391R |
| 89(1) | Life insurance proceeds received by a private corporation or a partnership as a consequence of death | IT‑430R3(C) |
| 89(1) | Paid-up capital | IT‑463R2 |
| 89(1) | Eligible dividend designation | TN‑41 |
| 89(1.1), (1.2) | Capital dividends | IT‑66R6 |
| 89(8) | LRIP addition – ceasing to be CCPC | TN‑44 |
| 89(14) | Eligible dividend designation | TN‑41 |
| 94 | Canada-U.S. treaty's competent authority provision | TN‑38 |
| 94(1)(d) | Taxation of Roth IRAs | TN‑43 |
| 94(4) | Taxation of Roth IRAs | TN‑43 |
| 95(1) | Meaning of the term "corporation" | IT‑343R |
| 95(1) | Taxation of Roth IRAs | TN-43 |
| 95(6) | Scope of application | TN‑32 |
| 95(6) | General anti-avoidance rule and audit issues/concerns | TN‑34 |
| 95(6) | Update on subsection 95(6) | TN‑34 |
| 95(6)(b) | Update on subsection 95(6) | TN‑34, TN 36 |
| 95(6)(b) | Application of paragraph 95(6)(b) | TN‑38 |
| 96 | Partnerships – Income of non‑resident partners | IT‑81R |
| 96 | What is a partnership? | IT‑90 |
| 96(3) | Election by members of a partnership under subsection 97(2) | IT‑413R |
| 97(2) | Election by members of a partnership under subsection 97(2) | IT‑413R |
| 97(2) | Merger of partnerships | IT‑471R |
| 98(3) | Merger of partnerships | IT‑471R |
| 98.1 | Retired partners | IT‑242R |
| 98.1 | Death of a partner or of a retired partner | IT‑278R2 |
| 103 | Computation/allocation of partnership income and losses | TN‑30 |
| 103(1.1) | Partnerships – Partners not dealing at arm's length | IT‑231R2 |
| 104 | Health and welfare trusts for employees | IT‑85R2 |
| 104(13) | Taxation of Roth IRAs | TN-43 |
| 104(13)(a), (c) | Trusts – Income payable to beneficiaries | IT‑342R |
| 104(14) | Preferred beneficiary election | IT‑394R2 |
| 104(19) | Trusts – Flow-through of taxable dividends to a beneficiary – After 1987 | IT‑524 |
| 104(19) | Eligible dividend designation | TN‑41 |
| 104(21), (21.2), (21.3) | Trusts – Capital gains and losses and the flow‑through of taxable capital gains to beneficiaries | IT‑381R3 |
| 104(22)-(24) | Foreign tax credit – Trust and beneficiaries | IT‑201R2 |
| 104(24) | Trusts – Amount payable | IT‑286R2 |
| 104(27), (27.1) | Transfers of funds between registered plans | IT‑528 |
| 106(2) | Disposition of an income interest in a trust | IT‑385R2 |
| 108(2)(b) | Income trust and subparagraph 132(6)(b)(i) | TN‑34 |
| 108(5) | SIFT rules – Transitional normal growth | TN‑38 |
| 110(1)(d) | Employee stock option deduction | TN‑38 |
| 110(1)(f)(ii) | Employees' or workers' compensation | IT‑202R2 |
| 110(1.7), (1.8) | Employee stock option deduction | TN‑38 |
| 110(2) | Vow of perpetual poverty | IT‑86R |
| 110.1 | Gifts and official donation receipts | IT‑110R3 |
| 110.1 | Proposed guidelines on split‑receipting | TN‑26 |
| 110.1(1) | Gift to a charity of a residual interest in real property or an equitable interest in a trust | IT‑226R |
| 110.1(1) | Gifts in kind to charity and others | IT‑297R2 |
| 110.1(1) | Dispositions of cultural property to designated Canadian institutions | IT‑407R4(C) |
| 110.1(3) | Gifts of capital properties to a charity and others | IT‑288R2 |
| 111(1) | Losses – Their deductibility in the loss year or in other years | IT‑232R3 |
| 111(4)-(5.2) | Corporate loss utilisation transactions | TN‑30 |
| 111(4)-(5.5) | Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 | IT‑302R3 |
| 111(5) | Sale of tax losses | TN‑34 |
| 111(5.2) | Loss consolidation – Unanimous shareholder agreements | TN‑34 |
| 111(9) | Losses of non-residents and part‑year residents | IT‑262R2 |
| 111(14) | Loss consolidation – Unanimous shareholder agreements | TN‑34 |
| 111.1 | Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] | IT‑523 |
| 112(1), (2.4) | Sale of tax losses | TN‑34 |
| 112(3)-(3.2), (4)-(4.3), (7) | Losses on shares on which dividends have been received | IT‑328R3 |
| 112.1 | SIFT rules – Transitional normal growth | TN‑38 |
| 114 | Losses of non-residents and part‑year residents | IT‑262R2 |
| 114.2 | Returns of deceased persons as "another person" | IT‑326R3 |
| 115 | Losses of non-residents and part‑year residents | IT‑262R2 |
| 115 | Non-residents – Income earned in Canada | IT‑420R3(SR) |
| 115(1)(b) | Taxable Canadian property – Interests in and options on real property and shares | IT‑176R2 |
| 115(1)(c), (e) | Losses of non-residents and part‑year residents | IT‑262R2 |
| 116 | Anti-discrimination provisions | TN‑38 |
| 118(1), (2) | Personal tax credits | IT‑513R |
| 118.1 | Gifts and official donation receipts | IT‑110R3 |
| 118.1 | Gifts by individuals of life insurance policies as charitable donations | IT‑244R3 |
| 118.1 | Proposed guidelines on split‑receipting | TN‑26 |
| 118.1(1) | Gifts in kind to charity and others | IT‑297R2 |
| 118.1(1) | Dispositions of cultural property to designated Canadian institutions | IT‑407R4(C) |
| 118.1(3) | Gift to a charity of a residual interest in real property or an equitable interest in a trust | IT‑226R |
| 118.1(6) | Gifts of capital properties to a charity and others | IT‑288R2 |
| 118.2 | Medical expense and disability tax credits and attendant care expense deduction | IT‑519R2(C) |
| 118.3 | Medical expense and disability tax credits and attendant care expense deduction | IT‑519R2(C) |
| 118.4 | Medical expense and disability tax credits and attendant care expense deduction | IT‑519R2(C) |
| 118.5 | Tuition tax credit | IT‑516R2 |
| 118.6 | Education tax credit | IT‑515R2 |
| 118.92 | Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] | IT‑523 |
| 118.93 | Returns of deceased persons as "another person" | IT‑326R3 |
| 122(2) | Tax payable by an inter vivos trust | IT‑406R2 |
| 122.1(1) | Definition of "non-portfolio earnings" in subsection 122.1(1) | TN‑38 |
| 122.3 | Overseas employment tax credit | IT‑497R4 |
| 124(1), (4) | Permanent establishment of a corporation in a province | IT‑177R2(C) |
| 125 | The small business deduction | IT‑73R6 |
| 125 | Corporations used by practising members of professions | IT‑189R2 |
| 125(7) | Canadian-controlled private corporation | IT‑458R2; TN-44 |
| 125(7) | Canadian controlled private corporation (CCPC) determination – impact of the Sedona decision | TN‑38 |
| 125(7) | The "more than five full-time employees" test | TN‑41 |
| 125.1 | Canadian manufacturing and processing profits – Reduced rate corporate tax | I45R(C) |
| 125.1(3) | Meaning of "construction" | IT‑411R |
| 126 | Social security taxes and the foreign tax credit | TN‑30 |
| 126 | Social security taxes and the foreign tax credit | TN‑31R2 |
| 126(1) | Foreign tax credit | IT‑270R3 |
| 126(1) | Foreign tax credit – Foreign-source capital gains and losses | IT‑395R2 |
| 126(1)(a) | Social security taxes and the foreign tax credit | TN-30; TN-31R2 |
| 126(2) | Foreign tax credit | IT‑270R3 |
| 126(2)(a), (2.3), (7) | Unused foreign tax credit – Carryforward and carryback | IT‑520(C) |
| 126(2.1), (7) | Foreign tax credit | IT‑270R3 |
| 126(7) | Social security taxes and the foreign tax credit | TN-30; TN31R2 |
| 129 | Dividend refund to private corporations | IT‑243R4 |
| 131(8) | Income trust reorganizations | TN‑34 |
| 132(6) | Income trust and subparagraph 132(6)(b)(i) | TN‑34 |
| 132(6)(b)(i) | Income trust and subparagraph 132(6)(b)(i) | TN‑34 |
| 132(7)(a), (b) | Income trust and non-resident ownership | TN‑34 |
| 132.2 | Income trust reorganizations | TN‑34 |
| 132.2(3)(f), (g) | Income trust reorganizations | TN‑34 |
| 135 | Patronage dividends | IT‑362R |
| 144 | Employees profit‑sharing plans – Payments computed by reference to profits | IT‑280R(SR) |
| 144 | Employees profit‑sharing plans – Allocations to beneficiaries | IT‑379R |
| 146 | Registered retirement savings plan – Death of an annuitant | IT‑500R |
| 146(1) | Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds | IT‑320R3 |
| 146(5)-(5.1) | Contributions to RRSPs | IT‑124R6 |
| 146(5.1) | Spousal registered retirement savings plans | IT‑307R4 |
| 146(16), (21) | Transfers of funds between registered plans | IT‑528 |
| 146.1(1) | Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds | IT‑320R3 |
| 146.3(1) | Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds | IT‑320R3 |
| 147(10.1), (19)-(22) | Transfers of funds between registered plans | IT‑528 |
| 147.2(4) | Registered pension plans – Employee's contributions | IT‑167R6 |
| 147.3(1)-(10), (12), (13), (13.1) | Transfers of funds between registered plans | IT‑528 |
| 148.1 | Eligible funeral arrangements | IT‑531 |
| 149(1)(k) | Vacation pay trusts established under collective agreements | IT‑389R |
| 149(1)(l) | Condominiums | IT‑304R2 |
| 149(1)(l) | Non-profit organizations | IT‑496R |
| 149(1)(o.1) | Pension fund corporations | TN‑38 |
| 149(1)(s.1), (s.2) | Eligible funeral arrangements | IT‑531 |
| 149(1)(y) | Vacation pay trusts established under collective agreements | IT‑389R |
| 149(5) | Non-profit organizations – Taxation of income from property | IT‑83R3 |
| 150(1)(a) | Condominiums | IT‑304R2 |
| 152(1.1)-(1.3) | Determination and redetermination of losses | IT‑512 |
| 163.2 | Application of penalties | TN‑32 |
| 163.2 | Third party penalties | TN‑34 |
| 181, 181.1, 181.2, 181.5, 181.7, 181.71 | Part I.3 – Tax on large corporations | IT‑532 |
| 181(1), 181.2(4)(d), 181.3(3)(a)(i) | Large Corporation Tax – Long Term Debt | TN‑28 |
| 181(3), | ||
| 181.2(3) | Large Corporation Tax | TN‑29 |
| 184 | Capital dividends | IT‑66R6 |
| 186, 186.1, 186.2 | Part IV tax on taxable dividends received by a private corporation or a subject corporation | IT‑269R4 |
| 204 | Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds | IT‑320R3 |
| 206(1) | Foreign property of registered plans | IT‑412R2 |
| 207.01, 207.05 | Taxes in respect of RRIFs, RRSPs and TFSAs | TN-44 |
| 212(1)(a) | Management or administration fees paid to non-residents | IT‑468R |
| 212(1)(b)(ii) | Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations | IT‑155R3(SR) |
| 212(1)(b)(iii) | Interest payable in a foreign currency | IT‑360R2 |
| 212(1)(b)(vii) | Exemption from part XIII tax on interest payments to non‑residents | IT‑361R3 |
| 212(1)(b)(vii) | Withholding tax on interest | TN‑30 |
| 212(1)(b)(vii) | Application of subparagraph 212(1)(b)(vii) | TN‑38 |
| 212(1)(b)(vii) | Convertible debt | TN‑41; TN-44 |
| 212(1)(c) | Non-resident beneficiaries of trusts | IT‑465R |
| 212(1)(d) | Know-how and similar payments to non‑residents | IT‑303(SR) |
| 212(1)(d) | Hire of ships and aircraft from non-residents | IT‑494 |
| 212(1)(h) | Exempt portion of pension when employee has been a non‑resident | IT‑76R2 |
| 212(3) | Participating debt interest | TN-44 |
| 212.1 | Non-arm's length sale of shares to a corporation | IT‑489R |
| 214(7), (8), (14) | Convertible debt | TN‑41; TN-44 |
| 216 | Election re tax on rents and timber royalties – Non-residents | IT‑393R2 |
| 219 | Additional tax on certain corporations carrying on business in Canada | IT‑137R3(SR) |
| 219.1 | Deemed disposition and acquisition on ceasing to be or becoming resident in Canada | IT‑451R |
| 237.1 | Donation of flow-through shares | TN‑41 |
| 237.1(1) | Definition of "tax shelter | TN‑41 |
| 245 | General anti-avoidance rule | TN‑22 |
| 245 | Income trust reorganizations | TN‑34 |
| 245 | Loss consolidation – Unanimous shareholder agreements | TN‑34 |
| 245(3) | General anti-avoidance rule | TN‑22 |
| 245(4) | Corporate loss utilisation transactions | TN‑30 |
| 247(2)(b) | Update on transfer pricing | TN‑34 |
| 248(1) | Stock dividends | IT‑88R2 |
| 248(1) | Retiring allowances | IT‑337R4(C) |
| 248(1) | Meaning of "private health services plan" | IT‑339R2 |
| 248(1) | Adventure or concern in the nature of trade | IT‑459 |
| 248(1) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 248(1) | Former business property | IT‑491(SR) |
| 248(1) | Death benefits | IT‑508R |
| 248(1) | Distress preferred shares | IT‑527 |
| 248(3) | Ownership of property (principal residence) | IT‑437R |
| 248(26) | Functional currency tax reporting rules | TN‑41 |
| 248(35)-(41) | Donation of flow-through shares | TN‑41 |
| 249(3.1) | Paragraph 251(5)(b) – Conditional agreements | TN‑38 |
| 249(4) | Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 | IT‑302R3 |
| 250 | Determination of an individual's residence status | IT‑221R3(C) |
| 250(1) | Crown corporation employees abroad | IT‑106R3 |
| 251 | Meaning of arm's length | IT‑419R2 |
| 251(5)(b) | Sale of tax losses | TN‑34 |
| 251(5)(b) | Canadian controlled private corporation (CCPC) determination – Impact of the Sedona decision | TN‑38 |
| 251(5)(b) | Paragraph 251(5)(b) – Conditional agreements | TN‑38 |
| 252(1) | Intergenerational transfer of farm property on death | IT‑349R3 |
| 253.1 | Income trust and subparagraph 132(6)(b)(i) | TN‑34 |
| 256 | Corporations: Association and control | IT‑64R4(C) |
| 256(5.1) | Control in fact: Impact of recent jurisprudence | TN‑32 |
| 256(7)(a) | Change in trustees and control | TN‑34 |
| 256(7)(c), (8) | Sale of tax losses | TN‑34 |
| 261 | Functional currency tax reporting rules | TN‑41; TN-44 |
| 261(8)-(10), (15) | Functional currency tax reporting rules | TN‑41 |
Income Tax Application Rules
| ITAR Section | Subject | Bulletin or Technical News |
|---|---|---|
| ITAR 26(3) | Stock splits and consolidations | IT‑65 |
| ITAR 26(3) | Capital property owned on December 31, 1971 – Actual cost of property owned by a testamentary trust | IT‑130 |
Income Tax Regulations
| Regulation Section | Title | Bulletin or Technical News |
|---|---|---|
| 400(2)(e) | Provincial income allocation | TN‑41 |
| 402(3), (5) | Provincial income allocation | TN‑41 |
| 402(7); 402.1 | Central paymaster | TN‑44 |
| 1100(1)(e) | Timber resource property and timber limits | IT‑481(C) |
| 1100(1)(y), (ya), (2.21) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 1100(11)-(14.2) | Rental property – Capital cost allowance restrictions | IT‑195R4 |
| 1100(12) | Rental property – Meaning of "principal business" | IT‑371 |
| 1100(15) | Leasing property – Capital cost allowance restrictions | IT‑443(SR) |
| 1101(1ac) | Rental properties – Capital cost of $50,000 or more | IT‑274R |
| 1101(3) | Timber resource property and timber limits | IT‑481(C) |
| 1101(4c), (4d), (5u), (5v) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 1102(1)(a) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 1102(14), (14.2) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 1103(2d) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 1104(2), (5) to (7) | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| 1801 | International Financial Reporting Standards | TN-42 |
| 4800 | Status of corporations | IT‑391R |
| 4803 | Status of corporations | IT‑391R |
| 6803 | Taxation of Roth IRAs | TN‑43 |
| 7901(a) | Income tax treatment of GST | TN‑38 |
| Sch. II, Class 1 | Capital cost allowance – Buildings or other structures | IT‑79R3 |
| Sch. II, Class 1 | Pipelines | IT‑482R |
| Sch. II, Class 1 | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| Sch. II, Class 3 | Capital cost allowance – Buildings or other structures | IT‑79R3 |
| Sch. II, Class 6 | Capital cost allowance – Buildings or other structures | IT‑79R3 |
| Sch. II, Class 6 | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| Sch. II, Class 7 | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| Sch. II, Class 8 | Capital cost allowance – Buildings or other structures | IT‑79R3 |
| Sch. II, Class 8 | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| Sch. II, Class 8 | Pipelines | IT‑482R |
| Sch. II, Class 10(h) | Capital cost allowance – Contractor's movable equipment | IT‑306R2 |
| Sch. II, Class 17 | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| Sch. II, Class 17 | Pipelines | IT‑482R |
| Sch. II, Class 33 | Timber resource property and timber limits | IT‑481(C) |
| Sch. II | ||
| Classes 41 and 43 | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT476R |
| Sch. II, Classes 41, 43 and 43.1 | Pipelines | IT‑482R |
| Sch. II, Class 49 | Capital cost allowance – Equipment used in petroleum and natural gas activities | IT‑476R |
| Sch. VI | Timber resource property and timber limits | IT‑481(C) |
Part 2 - Topical Index
A
| Topic | Bulletin or Technical News |
|---|---|
| Accommodation | |
| employees' fringe benefits | IT‑470R(C) |
| housing loans to employees | IT‑119R4 |
| housing unit, defined | IT‑120R6 |
| Accounting fees | |
| deduction from income | IT‑99R5(C) |
| prescribed expenditure | IT‑151R5(C) |
| Accounts | |
| cash method for farming income | IT‑433R |
| cumulative deduction | |
| - amalgamation of corporations | IT‑474R2 |
| custodial, Roth IRAs | TN-43 |
| receivable | |
| - deceased persons, taxation | IT‑212R3(SR) |
| - election filing | IT‑188R(SR) |
| - farming business, rollover | IT‑433R |
| - merger of partnership | IT‑471R |
| - sale or transfer | IT‑188R(SR) |
| Acquisition of control | |
| amalgamation | IT‑474R2 |
| Active business – see Business | |
| Adjusted cost base | |
| annuity contract | |
| - negative amount | IT‑87R2 |
| apportionment re part disposition of property | IT‑264R(SR) |
| capital property | IT‑456R(SR) |
| identical properties | IT‑387R2(C) |
| interest in a life insurance policy | IT‑87R2 |
| - merger | IT‑471R |
| - scientific research and experimental | |
| development expenditures | IT‑151R5(C) |
| shares, non-arm's length sale to corporation | IT‑489R |
| Adjusted income | |
| overseas employment tax credit | IT‑497R4 |
| Administration | |
| fees paid to non-residents | IT‑468R |
| Advance Income Tax Rulings | |
| costs, deductibility | IT‑99R5(C) |
| distress preferred shares | IT‑527 |
| legal and accounting fees | IT‑99R5(C) |
| review process | TN‑34 |
| Adventures in nature of trade | |
| isolated transactions | IT‑459 |
| land developers' cost and carrying charges on land | IT‑153R3 |
| losses | IT‑459 |
| nature of property | IT‑459 |
| profit from sale of real estate | IT‑218R |
| transaction under | IT‑459 |
| woodlots | IT‑373R2(C) |
| Advertising signs | |
| capital cost allowance | IT‑472(SR) |
| Age tax credit | |
| calculation | IT‑513R |
| Agreements | |
| buy-sell, tax implications | IT‑140R3 |
| unpaid amounts in taxation year, taxation | IT‑109R2 |
| Aircraft | |
| expense deduction | IT‑522R |
| hiring from non-resident | IT‑494 |
| Alimony and maintenance – see also Support payment | |
| legal cost | IT‑99R5(C) |
| Allowances | |
| check‑out | |
| - special work sites or remote work locations | IT‑91R4 |
| exclusions from income | IT‑397R(SR) |
| overtime meals and allowances | |
| - taxable employment benefits | TN‑40 |
| representation, Crown corporation's employees abroad | IT‑106R3 |
| retiring – see Retiring allowance | |
| development, recapture | IT‑151R5(C) |
| scholarships, fellowships, bursaries, etc | IT‑75R4 |
| terminal | |
| - eligible capital property | IT‑123R6 |
| travelling – see Travel expenses | |
| Alteration to a dwelling | |
| medical expenses | IT‑519R2(C) |
| Amalgamations | |
| appeals | IT‑474R2 |
| Canadian corporations | IT‑474R2 |
| corporate partners | IT‑474R2 |
| creditors, rules for | IT‑474R2 |
| debt settlement | IT‑474R2 |
| effective date | IT‑474R2 |
| eligible capital expenditure | IT‑143R3 |
| expenses | IT‑474R2 |
| farm corporations | IT‑427R |
| government assistance | IT‑273R2; IT‑474R2 |
| investment tax credit | IT‑151R5(C) |
| qualifying | IT‑474R2 |
| losses of a corporation | IT‑302R3 |
| losses of predecessor corporation | IT‑232R3 |
| multiple | IT‑474R2 |
| new corporations | IT‑474R2 |
| option holders, rules for | IT‑474R2 |
| partnerships | IT‑471R |
| refunds | IT‑474R2 |
| replacement property | IT‑259R4 |
| rules respecting new corporations | IT‑474R2 |
| rules respecting shareholders, option holders and creditors | IT‑474R2 |
| scientific research and experimental development expenditures | IT‑151R5(C) |
| shareholders, rules for | IT‑474R2 |
| short form | IT‑474R2 |
| stock options, rules for | IT‑474R2 |
| tax consequences | IT‑474R2 |
| triangular | IT‑474R2 |
| unused foreign tax credits | IT‑520(C) |
| Amortized cost – see Cost | |
| Animals | |
| patient with severe and prolonged impairment | |
| - medical expenses | IT‑519R2(C) |
| Annuitant | |
| payments out of RRSP | IT‑500R |
| RRSP payments on death | IT‑500R |
| Annuity contracts | |
| deceased person's, taxation | IT‑212R3(SR) |
| negative adjusted cost basis | IT‑87R2 |
| Roth IRAs | TN-43 |
| unfixed premiums | IT‑87R2 |
| Annuity contracts, income averaging | |
| deceased person's taxation | IT‑212R3(SR) |
| replacement property | IT‑259R4 |
| Annulment | |
| property transfer after | IT‑325R2 |
| Anti-avoidance rules | |
| transfer of property to corporation | IT‑291R3 |
| Anti-discrimination provisions | |
| compliance procedures | TN38 |
| Appeals – see Objections and appeals | |
| Appraisal | |
| costs, tax treatment | IT‑143R3 |
| Armed forces | |
| pension, exclusion from income | IT‑397R(SR) |
| Arm's length | |
| defined | IT‑419R2 |
| Artificial limbs, etc. | |
| medical expense | IT‑519R2(C) |
| Artists | |
| art production grants | IT-75R4; IT-257R |
| Canada Council grants | IT‑257R |
| donations and gifts of work of art | IT‑288R2 |
| employed or self-employed | |
| - distinction | IT‑525R(C) |
| - expense deduction | IT‑525R(C) |
| income computation | IT‑525R(C) |
| Artists, visual | |
| certified cultural property | IT‑407R4(C) |
| gifts and donations by | IT‑504R2(C) |
| income determination | IT‑504R2(C) |
| inventories | IT‑504R2(C) |
| Asphalt plant | |
| investment tax credit | IT‑411R |
| Assessments | |
| input from headquarters | TN‑44 |
| opportunities to respond | TN‑32 |
| Assets | |
| losses due to theft, etc. | IT‑185R(C) |
| transfer or loan to corporation | IT‑291R3 |
| Assistance – see Grants, subsidies, etc. | |
| Association | |
| corporations – basic rules | IT‑64R4(C) |
| Associations and societies | |
| membership dues | IT‑211R |
| non-profit organization, qualifications | IT‑496R |
| Athletes | |
| employed by sports clubs | IT‑168R3 |
| Athletic associations | |
| gifts paid to, official receipt of donors | IT‑110R3 |
| Attendant care expense | |
| deduction | IT‑519R2(C) |
| Attribution | |
| capital gain to spouse | IT‑511R |
| income to minor | IT‑510 |
| income to non-arm's length individual | IT‑511R |
| income to spouse | IT‑511R |
| preferred beneficiary of a trust | IT‑394R2 |
| trust income to settlor | IT‑369R(SR) |
| Audit working papers | |
| CRA auditors' access | TN‑36 |
| Automated telephone system | |
| Income Tax Rulings Directorate | TN‑29 |
| Automobiles | |
| benefit | |
| - pooling or similar arrangements | IT‑63R5 |
| - reporting requirement | IT‑63R5 |
| - shareholder | IT‑63R5 |
| defined | IT‑63R5; IT‑521R; IT‑522R |
| employees' | |
| - deductions | IT‑522R |
| - fringe benefits | IT‑470R(C) |
| - interest on borrowed money | IT‑522R |
| employer provided | |
| - taxable employment benefits | TN‑40 |
| leasing expenses | IT‑522R |
| motor vehicle | |
| - acquisition, loans to shareholders | IT‑119R4 |
| motor vehicles of employee | IT‑522R |
| - acquisition, loans to shareholders | IT‑119R4 |
| - defined | IT‑63R5 |
| operating expense benefit | IT‑63R5 |
| passenger vehicle | |
| - capital cost allowance, recapture and terminal loss | IT‑478R2 |
| - definition | IT‑63R5; IT‑521R; IT‑522R |
| self-employed individual's | IT‑521R |
| standby charges | IT‑63R5 |
| transfer to a corporation | IT‑291R3 |
| used by employees for personal use, | |
| tax implication | IT‑63R5 |
| Awards, gifts and prizes | |
| employees' fringe benefits | IT‑470R(C) |
| giveaway contests, taxation | IT‑213R |
| non-cash | |
| - taxable employment benefits | TN‑40 |
| lottery schemes, taxation | IT‑213R |
| pool system betting | IT‑213R |
| prescribed prizes | IT‑75R4 |
| prizes for achievement | IT‑75R4 |
| radio and TV programs | IT‑213R |
| repayable awards, taxability | IT‑340R(SR) |
B
| Topic | Bulletin or Technical News |
|---|---|
| Bad debts – see also Debt obligations; Loans | |
| cessation or sale of business | IT‑442R |
| deductibility | IT‑442R |
| depreciable property, disposition | IT‑220R2(SR) |
| established for capital debts | IT‑159R3 |
| sale of eligible capital property | IT‑123R4; IT‑123R6 |
| Bankruptcy | |
| corporation, association | IT‑64R4(C) |
| personal tax credits | IT‑513R |
| Barter transaction | |
| tax implications | IT‑490 |
| Bedding accessories | |
| capital cost allowance | IT‑472(SR) |
| Beneficially interested | |
| in a trust | IT‑511R |
| Beneficiaries | |
| amounts payable by trust, taxation | IT‑381R3 |
| flow-through of taxable capital gains | IT‑381R3 |
| foreign-tax credit | IT‑201R2 |
| preferred | |
| - defined | IT‑394R2 |
| - election | IT‑394R2 |
| profit‑sharing plan – allocations to | IT‑379R |
| trusts | |
| - income payable to | IT‑342R |
| - non-residents, withholding tax | IT‑465R |
| - preferred beneficiary, election | IT‑394R2 |
| - right to enforce payment | IT‑286R2 |
| Benefits | |
| conferred on a related person | |
| - transfer of property to corporation | IT‑291R3 |
| conferred on shareholders | IT‑432R2 |
| death – see Death benefits | |
| employees – see Employees | |
| employment | IT‑470(C) |
| interest-free or low-interest loans | IT‑421R2 |
| limitation | TN‑41 |
| Registered National Arts Service Organizations | IT‑75R4 |
| shareholders – see Shareholders | |
| value of tuition | IT‑75R4 |
| Bituminous sands projects | |
| equipment | IT‑476R |
| Blind persons - see Disability | |
| Board and lodging | |
| employees' fringe benefits | IT‑470R(C) |
| remote work locations | IT‑91R4 |
| special work sites | IT‑91R4 |
| subsidized meals | |
| - employees' fringe benefits | IT‑470R(C) |
| Boats | |
| logging equipment, capital cost allowance | IT‑501(SR) |
| Bonds and debentures – also See Debentures | |
| acquisition options | IT‑96R6 |
| adjusted cost base | IT‑387R2(C) |
| change in terms | IT‑448(SR) |
| government's, interest exemption on withholding tax of non-residents | IT‑155R3(SR) |
| large corporations | |
| - part I.3 tax | IT‑532 |
| options to acquire granted by corporation | IT‑96R6 |
| Bonuses | |
| scientific research and experimental development | IT‑151R5(C) |
| Borrowed money - see Loans | |
| Bowling alleys | |
| capital cost allowance | IT‑472(SR) |
| Branch tax | |
| effect of tax treaties | IT‑137R3(SR); TN-44 |
| liability and calculation | IT‑137R3(SR) |
| Brokerage fee | |
| eligible expense | IT‑143R3 |
| Building contractors - see Contractors | |
| Buildings and structures - see also Construction industries | |
| capital cost allowance | IT‑79R3; IT‑464R; IT‑472(SR) |
| classification and definition | IT‑79R3 |
| deemed proceeds of disposition | IT‑220R2(SR) |
| demolition cost | IT‑485 |
| investigation of site, expense deduction | IT‑350R |
| investment tax credit | IT‑151R5(C) |
| prescribed special-purpose buildings | IT‑151R5(C) |
| shareholder's, improvement done by corporation | IT‑432R2 |
| Bursaries - see Scholarships, fellowships and bursaries | |
| Business | |
| active | |
| - small business deduction | IT‑73R6 |
| adventure or concern in the nature of trade - see Adventures in nature of trade | |
| ceasing to carry on | |
| - eligible capital property deduction | IT‑313R2 |
| - eligible property, calculation | IT‑313R2 |
| - farming business using cash method | IT‑427R |
| commencement of operation | |
| - deduction of expenses after commencement | IT-364 |
| - deduction of initial expenses | IT-364 |
| disposition or cessation, sale of inventory | IT-287R2 |
| exchange of property | |
| - same or similar business | IT-259R4 |
| expansion, research expenditures | IT-475 |
| fixed place | IT-177R2(C) |
| former business property | IT-491(SR) |
| husband and wife partnership | IT-231R2 |
| income – see Business income | |
| investment losses | IT-484R2 |
| - allowable, deductibility | IT-232R3 |
| - deceased persons | IT-484R2 |
| losses | IT-232R3 |
| meaning | TN-41 |
| non-resident's income earned in Canada | IT-420R3(SR) |
| personal services | |
| - small business deduction | IT-73R6 |
| pre-incorporation transactions | IT-454 |
| pre-production or start-up costs | IT-417R2 |
| principal | |
| - defined for rental property | IT-371 |
| - leasing property, capital cost allowance | IT-443(SR) |
| sale of inventory | IT-287R2 |
| sale or cessation | |
| - bad or doubtful debts | IT-442R |
| scientific research and experimental development related | IT-151R5(C) |
| sale or transfer of accounts receivable, tax implications | IT-188R(SR) |
| separate operations, identification | IT-206R |
| simultaneous operations | IT-206R |
| small business deduction – see Small business deduction | |
| specified investment | |
| - small business deduction | IT-73R6 |
| specified partnership | |
| - small business deduction | IT-73R6 |
| start-up costs | IT-417R2 |
| winding-up, defined | IT-126R2 |
| Business income | |
| adjusted, manufacturing and processing | IT-145R(C) |
| Canadian tax otherwise payable | IT-270R3 |
| compensation for loss | IT-467R2 |
| compensation for loss, taxation | IT-365R2 |
| earned in Canada, non-resident's | IT-420R3(SR) |
| expense deduction, limitation | IT-487 |
| foreign income tax | IT-270R3 |
| foreign tax credit | IT-270R3 |
| lease extension or cancellation premiums | IT-359R2 |
| non-business income tax | IT-270R3 |
| profit tax | IT-270R3 |
| same or similar business | |
| - exchange business | IT-259R4 |
| source in a foreign country | IT-270R3 |
| tax | IT-270R3 |
| Business property | |
| same or similar | |
| - exchange of property | IT-259R4 |
| Buy-sell agreements | |
| rules applicable to property | IT-140R3 |
C
| Topic | Bulletin or Technical News |
|---|---|
| Camps | |
| recreational property | IT-148R3 |
| Canada Council | |
| grants, humanities and social services | IT-257R |
| Canada Pension Plan | |
| amalgamation of corporations | IT-474R2 |
| Canada Savings Bonds | |
| interest income, taxation | IT-396R |
| Canada-U.S. tax convention | |
| capital gains by non-residents | IT-173R2(SR) |
| competent authority provision | TN-38 |
| 5th protocol | |
| - 2009 payment by LLC to ULC | TN-44 |
| - cross-border interest payments | TN-44 |
| - deemed permanent establishment | TN-44 |
| - hybrid entities | TN-41 |
| - limitation on benefits | TN-41 |
| - paid-up capital increase by ULC | TN-44 |
| - US LLC with Canadian branch | TN-44 |
| Roth IRAs | TN-43 |
| testamentary spouse trust | IT-305R4 |
| Canadian-controlled private corporation – see Private corporations, Canadian-controlled | |
| Canadian corporations | |
| amalgamation | IT-474R2 |
| Canadian cultural property – see Property, cultural | |
| Canadian development expenses | |
| Crown charges on resource property | IT-438R2 |
| cumulative, disposition of resource properties | IT-125R4 |
| oil and gas property expenses qualifying as | IT-438R2 |
| petroleum and natural gas activities | IT-476R |
| Canadian exploration expenses | |
| petroleum and natural gas activities | IT-476R |
| Canadian field processing | |
| petroleum and natural gas activities | IT-476R |
| Canadian oil and gas property expenses | |
| cumulative, disposition of resource property | IT-125R4 |
| deductions | IT-438R2 |
| Canadian services – see Armed forces | |
| Canadian vessels | |
| capital cost allowance | IT-267R2 |
| Canadian Wheat Board | |
| deferred cash purchase tickets | IT-184R |
| Capital | |
| contribution | IT-291R3 |
| expenditures on scientific research and | |
| experimental development | IT-151R5(C) |
| Capital cost | |
| concessions | IT-477(C) |
| defined | IT-285R2 |
| franchises | IT-477(C) |
| leasehold interest | IT-464R |
| licenses | IT-477(C) |
| manufacturing and processing | IT-145R(C) |
| patents | IT-477(C) |
| principal residence | IT-120R6 |
| undepreciated, calculation | IT-478R2 |
| Capital cost allowance | |
| accelerated, rates for certain vessels | IT-267R2 |
| advertising signs | IT-472(SR) |
| aircraft used by employees | IT-522R |
| automobile of self-employed person | IT-521R |
| bedding accessories used by hotels, etc. | IT-472(SR) |
| boats for logging | IT-501(SR) |
| bowling alleys | IT-472(SR) |
| buildings and structures | IT-79R3; IT-472(SR) |
| capital cost of property, defined | IT-285R2 |
| carpets and rugs | IT-472(SR) |
| class 8 property | IT-472(SR) |
| computation under Schedule III | IT-464R |
| concessions | IT-477(C) |
| condominiums | IT-304R2 |
| - Quebec | IT-304R2 |
| contractor's movable equipment | IT-306R2; IT-469R |
| deemed, property transfer to corporation | IT-291R3 |
| depreciable property | |
| - acquisition date, effects | IT-285R2 |
| - deductibility | IT-128R |
| - disposition | IT-220R2(SR) |
| earth-moving equipment | IT-469R |
| electrical generating equipment | IT-472(SR) |
| exceptions to restrictions | IT-371 |
| eye-testing equipment | IT-472(SR) |
| franchises | IT-477(C) |
| general comments | IT-285R2 |
| grain handling equipment | IT-472(SR) |
| greenhouse steam plant | IT-472(SR) |
| industrial designs | IT-477(C) |
| industrial mineral mines | IT-492 |
| industrial mineral mining equipment | IT-469R |
| kitchen utensils | IT-472(SR) |
| leasehold interests | IT-464R |
| leasing property | IT-443(SR) |
| libraries | IT-472(SR) |
| licences | IT-477(C) |
| logging assets | IT-501(SR) |
| logging road equipment | IT-469R |
| mannequins or dummies | IT-472(SR) |
| manufacturing and processing machinery and equipment | IT-147R3 |
| medical or dental instruments | IT-472(SR) |
| mining and processing equipment | IT-469R |
| misclassified property | IT-190R2 |
| motor vehicle used for employment | IT-522R |
| musicians and other performers equipment | IT-472(SR) |
| oil and gas exploration and production equipment | IT-476R |
| outdoor advertising poster panel or bulletin board | IT-472(SR) |
| ownership of property | IT-285R2 |
| partial disposition of property | IT-418 |
| patents | IT-477(C) |
| phonographic equipment | IT-472(SR) |
| pipelines | IT-476R |
| power saws | IT-501(SR) |
| principal residence | IT-120R6 |
| property in a foreign country | IT-285R2 |
| pumping equipment for gas or pipeline | IT-472(SR) |
| rapid transit car | IT-472(SR) |
| recapture | IT-478R2 |
| - government assistance | IT-151R5(C); IT-273R2 |
| - vessels | IT-267R2 |
| - principal residence | IT-120R6 |
| recreational properties | IT-148R3 |
| refrigeration equipment | IT-472(SR) |
| rental property | IT-434R(SR) |
| - restrictions on | IT-195R4 |
| replacement property | IT-259R4 |
| returnable containers | IT-472(SR) |
| roads for logging | IT-501(SR) |
| short fiscal period | IT-285R2 |
| snow making equipment | IT-472(SR) |
| storage equipment | IT-472(SR) |
| swimming pool filtration system | IT-472(SR) |
| tangible capital property | IT-472(SR) |
| tangible property | IT-472(SR) |
| terminal loss | IT-478R2 |
| tile drainage | IT-472(SR) |
| tools, defined | IT-422 |
| transferred property | IT-190R2 |
| vessels | IT-267R2 |
| water well equipment | IT-472(SR) |
| 50% rule | IT-285R2 |
| Capital debts – see Debt obligations | |
| Capital dividend – see Dividends | |
| Capital dividend account | |
| determination | IT-66R6 |
| eligible capital property proceeds included in | IT-123R4; IT-123R6 |
| Capital expenditure | |
| eligible, defined | IT-143R3 |
| legal and accounting fees | IT-99R5(C) |
| Capital gains | |
| allocations | |
| - employees profit-sharing plans | IT-379R |
| attributed to spouse | IT-511R |
| calculation, prorated method | IT-173R2(SR) |
| Canada-U.S. tax convention | IT-173R2(SR) |
| cultural property | IT-407R4(C) |
| deemed disposition or acquisition on ceasing or becoming resident | IT-451R |
| depreciable property disposition | IT-220R2(SR) |
| farm property transferred to child, attribution | IT-268R3(SR); IT-268R4 |
| foreign exchange gains | IT-95R |
| foreign tax credit | IT-395R2 |
| former business property | IT-491(SR) |
| government assistance | IT-273R2 |
| non-resident's, Canada-U.S. tax convention | IT-173R2(SR) |
| principal residence | IT-120R6 |
| profit from sale of real estate | IT-218R |
| replacement property | IT-259R4 |
| securities transaction | IT-479R(SR) |
| share for share exchange | IT-450R |
| shares, non-arm's length sale to corporation | IT-489R |
| shares sold under earnout agreement | IT-426R |
| taxable | |
| - non-resident beneficiaries of trusts | IT-465R |
| - trusts | IT-381R3 |
| thefts, defalcation or embezzlement | IT-256R |
| Capital gains deduction | |
| beneficiaries of trusts | IT-381R3 |
| deemed disposition on ceasing to be resident | IT-451R |
| foreign tax credit | IT-395R2 |
| Capital losses – see Losses, capital | |
| Capital property – see Property, capital | |
| Capital stock | |
| corporations, interest therein | IT-176R2 |
| large corporations | |
| - part I.3 tax | IT-532 |
| Capital tax | |
| large corporation | TN-22 |
| Carpets and rugs | |
| capital cost allowance | IT-472(SR) |
| Carrying on a business | |
| permanent establishment | |
| - the Dudney case | TN-33 |
| Cemetery services | |
| definition | IT-531 |
|
Central paymaster |
|
| "reasonably be expected" | TN-44 |
| Cessation of a business | |
| depreciable property not disposed of | |
| - recapture and terminal loss | IT-478R2 |
| Charges | |
| deferred | IT-417R2 |
| Charitable donations – see Donations and gifts | |
| Charitable organizations | |
| fund‑raising events | |
| - food, beverages and entertainment expenses | IT-518R |
| gift of capital property to | IT-288R2 |
| gifts in kind | IT-297R2 |
| gifts of equitable interest in a trust | IT-226R |
| gifts of life insurance policies by individuals | IT-244R3 |
| gifts of residual interest in real property | IT-226R |
| receipts for donations | IT-110R3 |
| split-receipting, proposed guidelines | TN-26 |
| Child | |
| non-resident, tax credit | IT-513R |
| pension benefit of parent payable to | IT-499R |
| support payments | |
| - deductibility | IT-530R |
| transfer of farm property to | IT-268R3(SR); IT-268R4 |
| after death | IT-349R3 |
| Child care expenses | |
| eligible child | IT-495R3 |
| exclusions | IT-495R3 |
| payer | IT-495R3 |
| Child support payments | |
| deductibility | IT-530R |
| Child tax benefit | |
| supplement | |
| - child care expenses | IT-495R23 |
| Christmas tree growers – see Farmers and fishermen | |
| Clergy | |
| residence deduction | IT-141R(C) |
| Clothing and uniforms | |
| employees' fringe benefits | IT-470R(C) |
| Clubs | |
| dues, taxation | IT-148R3 |
| non-profit organization, qualifications | IT-496R |
| remuneration and allowances of employees | IT-168R3 |
| Collection actions | |
| limitation laws | TN-22 |
|
Committees |
|
| Transfer Pricing Review Committee, update | TN-44 |
| Joint International Tax Shelter Information Centre | TN-44 |
| GAAR Committee | TN-44 |
| Commission | |
| income transferred to a corporation | TN-22 |
| sales, employees' fringe benefits | IT-470R(C) |
| Commodities | |
| transactions, tax treatment | IT-346R |
| Commodity futures | |
| transactions, tax treatment | IT-346R |
| Common-law partner | |
| child care expenses | IT-495R3 |
| registered retirement savings plans | IT-307R4 |
| Common shares | |
| interest on loan to acquire | |
| - deductibility | TN-41 |
| Compensation | |
| damages and settlements | |
| - paid | IT-467R2 |
| - received, taxation | IT-365R2 |
| employees, payments | IT-202R2 |
| exclusions from income | IT-397R(SR) |
| provision of food, beverages or entertainment for | IT-518R |
| workers, payments | IT-202R2 |
| Competent authority | |
| Canada-U.S. Memorandum of Understanding | TN-34 |
| Computer software | |
| royalties | TN-23 |
| Concessions | |
| capital cost allowance | IT-477(C) |
| Condominiums | |
| capital cost allowance | IT-304R2 |
| direct ownership of units in Quebec, capital cost allowance | IT-304R2 |
| ownership | IT-437R |
| Congregation | |
| residence deduction | IT-141R(C) |
| Consideration | |
| disposition of property, without | IT-460 |
| Construction industries | |
| construction, defined | IT-411R |
| Containers | |
| capital cost allowance | IT-472(SR) |
| deposits, special reserves | IT-154R |
| Contests | |
| prizes, taxation | IT-213R |
| Contractors | |
| income computation | IT-92R2 |
| movable equipment, capital cost allowance | IT-306R2; IT-469R |
| Contracts | |
| annuity – see Annuity contracts | |
| - novation, taxation | IT-334R2 |
| - payments for non-performance | IT-467R2 |
| - receipts for non-performance, taxation of amounts | IT-365R2 |
| - service, fees received for, taxation | IT-334R2 |
| - types, tax implications | IT-92R2 |
| Control in fact | |
| impact of recent jurisprudence | TN-32 |
| Control of corporation | |
| income trust | |
| - change in trustees | TN-38 |
| Controlled corporations – see also Private corporations, Canadian controlled | |
| basic rules | IT-64R4(C) |
| change in control | |
| - investment tax credit | IT-151R5(C) |
| - loss utilization restrictions | IT-302R3 |
| - related to change in executors, etc. of estates | IT-302R3 |
| - scientific research and experimental development | IT-151R5(C) |
| control deemed not to have been acquired | IT-302R3 |
| control defined | IT-64R4(C); IT-302R3 |
| loss on disposition of property to | IT-291R3 |
| Convention expenses | |
| deduction from income | IT-131R2 |
| Convertible debt obligation | |
| redemption or cancellation | |
| - deemed to be an assignment | TN-41 |
| Part XIII tax | TN-44 |
| taxation on conversion | TN-44 |
| Tembec Inc. et al v. The Queen | TN-44 |
| Convertible preferred shares | |
| stock options | IT-113R4 |
| Convertible properties | |
| fractional interest in shares | IT-115R2 |
| Cooperative apartments | |
| benefits conferred on shareholders | IT-432R2 |
| Cooperative corporations | |
| housing, defined | IT-120R6 |
| Corporate loss | |
| utilisation transactions | TN-30 |
| Corporate shareholders – see Shareholders | |
| Corporate takeover | |
| legal and accounting fees | IT-99R5(C) |
| Corporate taxes | |
| manufacturing and processing profits, reduced rates | IT-145R(C) |
| Corporations | |
| acquisition of control, losses | IT-302R3 |
| amalgamation of corporations | IT-474R2 |
| appropriation of property to shareholder | IT-432R2 |
| arm's length relationship | IT-419R2 |
| association and control, basic rules | IT-64R4(C) |
| bankrupt | |
| - association | IT-64R4(C) |
| - branch tax | IT-137R3(SR) |
| Canadian-controlled private – see Private corporations, Canadian-controlled | |
| carrying on business in Canada, | |
| - additional taxes | IT-137R3(SR) |
| ceasing to be resident | |
| - deemed disposition or acquisition | IT-451R |
| commission income transferred to | TN-22 |
| controlled – see Controlled corporations | |
| co-operative – see Cooperative corporations | |
| corporate loss | |
| - utilisation transactions | TN-30 |
| Crown – see Crown corporations | |
| deceased shareholder's share valuation | IT-416R3 |
| deemed dispositions or acquisitions, change of residence status | IT-451R |
| defined | IT-343R |
| emigration | |
| - deemed dispositions | IT-451R |
| - deemed payment of taxes | IT-451R |
| - election to pay tax by instalment | IT-451R |
| excluded | IT-151R5(C) |
| family farm shares transfer to child | |
| after death | IT-349R3 |
| inter vivos | IT-268R3(SR); IT-268R4 |
| former business property | IT-491(SR) |
| immigration | |
| - deemed acquisitions | IT-451R |
| improvement to shareholder's building | IT-432R2 |
| incorporated professional practices | IT-189R2 |
| interest income | IT-396R |
| involuntary dissolutions | IT-444R |
| livestock, rollover to | IT-427R |
| large corporations | IT-532 |
| - capital tax cases | TN-22 |
| loans to shareholders and connected persons | IT-119R4 |
| losses on amalgamation or winding-up | IT-232R3 |
| losses on shares, deductibility | IT-328R3 |
| non-arm's length sale of shares | IT-489R |
| non-Canadian, additional tax | IT-137R3(SR) |
| non-resident – see Non-resident corporations | |
| options to acquire shares, bonds or debentures | IT-96R6 |
| paid-up capital | IT-463R2 |
| permanent establishment in a province | IT-177R2(C) |
| predecessor | |
| - amalgamation | IT-474R2 |
| pre-incorporation transactions | IT-454 |
| private – see Private corporations | |
| - life insurance proceeds on death | IT-430R3(C) |
| public – see Public corporations | |
| qualifying | IT-151R5(C) |
| receiving income billed by individuals or a partnership | IT-189R2 |
| related, loans to shareholders | IT-119R4 |
| scientific research and experimental development | IT-151R5(C) |
| shares of capital stock, interest therein | IT-176R2 |
| single-purpose | TN-31R2 |
| status determination | IT-391R |
| stock dividends | IT-88R2 |
| stock options | IT-113R4 |
| subsidiary – see Subsidiaries | |
| takeover, share for share exchange | IT-450R |
| taxable dividends, income computation | IT-67R3 |
| transfer of property to under subsection 85(1) | IT-291R3 |
| used by practising members of profession | IT-189R2 |
| winding-up | |
| - defined | IT-126R2 |
| - scientific research and experimental development expenditures | IT-151R5(C) |
| - settlement of debts | IT-142R3 |
| Corporations, large | |
| part I.3 tax | IT-532 |
| Cost | |
| amortized | |
| - uncollectible loans or lending assets | IT-442R |
| capital and labour, manufacturing and processing profits | IT-145R(C) |
| capital property, adjustment | IT-456R(SR) |
| cost amount – depreciable property | IT-220R2(SR) |
| inventory | IT-473R |
| pre-production or start-up | IT-417R2 |
| property acquired from shareholder | TN-44 |
| Cost recovery method | |
| earnout agreement | IT-426R |
| Credit cards | |
| interest deductibility | IT-533 |
| Creditors | |
| agreement with debtor re unpaid amounts | IT-109R2 |
| reserves for on amalgamation | IT-474R2 |
| Crimes | |
| compensation awards, taxation | IT-365R2 |
| Criminal prosecutions | |
| legal and accounting fees | IT-99R5(C) |
| Crop | |
| sale of harvest rights | IT-425 |
| sale with land | IT-425 |
| Crown charges | |
| on resource property | IT-438R2 |
| Crown corporations | |
| employees abroad, representation allowance, taxation | IT-106R3 |
| Cultural property – see Property, cultural | |
| Cumulative eligible capital | |
| amalgamation of corporations | IT-474R2 |
| calculation | IT-123R4; IT-123R6 |
| Customer ledger account | |
| acquisition cost as capital expenditure | IT-187 |
| Customer lists | |
| acquisition cost as capital expenditure | IT-187 |
| acquisition expenses | IT-143R3 |
D
| Topic | Bulletin or Technical News |
|---|---|
| Damages | |
| compensation payments, taxation | IT-365R2 |
| compensation received for, taxation | IT-365R2 |
| eligible capital expenditure | IT-143R3 |
| paid or payable | IT-467R2 |
| retiring allowance for | IT-337R4(C) |
| Date-stamping procedures | |
| uniform national standard | TN-41 |
| Death benefits | |
| pensions | IT-508R |
| public servants of federal government | IT-508R |
| qualifying payments | IT-508R |
| superannuation payments | IT-508R |
| taxation | IT-508R |
| Death duties – see Succession duties | |
| Debentures – also see Bonds and debentures and Convertible debt obligation | |
| exchangeable | |
| - change in position | TN-41; TN-44 |
| - taxation on exchange | TN-44 |
| provincial income allocation | TN-41 |
| Debt obligations | |
| capital, established as bad debts | IT-159R3 |
| change in terms | IT-448(SR) |
| convertible (redemption or cancellation) | |
| - deemed to be an assignment | TN-41 |
| debtor's gain on settlement of | IT-143R3; IT-293R(SR) |
| disposition, conditions determining | IT-448(SR) |
| excluded | |
| definition | TN-41 |
| farm property transfer to child | IT-268R3(SR); IT-268R4 |
| meaning | TN-41 |
| settlement on winding-up of corporation | IT-142R3 |
| shareholders' and connected persons' | IT-119R4 |
| specified non-resident's, interest disallowance computation | IT-59R3 |
| transactions | IT-479R(SR) |
| Debtors | |
| agreement with creditor re unpaid amounts | IT-109R2 |
| gain on settlement of debts | IT-293R(SR) |
| Deceased persons | |
| allowable business investment loss | IT-484R2 |
| annuity contracts, taxation | IT-212R3(SR) |
| benefits | |
| - amounts received after 1984 | IT-508R |
| - qualifying/non-qualifying payments | IT-508R |
| business investment losses | IT-484R2 |
| deductibility of losses | IT-232R3 |
| deduction of accrued expenses | IT-210R2 |
| dividends, taxation | IT-212R3(SR) |
| eligible capital property | IT-123R6; IT-313R2 |
| farmers, cash method inventory adjustments | IT-526 |
| grain stock, taxation | IT-212R3(SR) |
| - farm crops | IT-234 |
| income | |
| - periodic payments | IT-210R2 |
| income or loss before or after death of a partner or of a retired partner | IT-278R2 |
| income-averaging annuity contracts | IT-212R3(SR) |
| inventory | IT-212R3(SR) |
| investment tax credit | IT-210R2 |
| land inventory | IT-212R3(SR) |
| life insurance policy valuation | IT-416R3 |
| livestock | IT-212R3(SR) |
| livestock rollover | IT-427R |
| losses, deductibility | IT-232R3 |
| lump-sum payments out of pension plans | IT-212R3(SR) |
| NISA Fund No. 2 | IT-212R3(SR) |
| old age security | |
| - repayment of benefits | IT-326R3 |
| partnership interest | |
| - deemed disposition | IT-278R2 |
| - income share | IT-278R2 |
| - receivables, 1971 | IT-278R2 |
| - residual interest | IT-278R2 |
| - work in progress | IT-278R2 |
| pension payable to child | IT-499R |
| receivables, 1971, taxation | IT-212R3(SR) |
| RRSP | |
| - reduction of benefit | IT-500R |
| - refund of premium | IT-500R |
| repayment of benefits | |
| - old age security | IT-326R3 |
| replacement property | IT-259R4 |
| returns as "another person" | IT-326R3 |
| rights or things | |
| - election filing | IT-212R3(SR) |
| recipients of | IT-212R3(SR) |
| RRSP payments | IT-212R3(SR) |
| transfer of farm property to child | IT-268R3(SR); IT-268R4; IT-349R3 |
| unpaid bonus IT-212R3(SR) | |
| valuation of corporate shares | IT-416R3 |
| work in progress | IT-457R |
| Deductions from income | |
| accounting fees | IT-99R5(C) |
| acquisition cost of customer list or ledger accounts | IT-187 |
| aircraft expenses | IT-522R |
| amalgamation losses | IT-302R3 |
| attendant care expenses | IT-519R2(C) |
| - self-employed individuals | IT-521R |
| bad debts | IT-442R |
| borrowing money expenses | IT-341R4 |
| building site investigation expenses | IT-350R |
| business expenses, limitations | IT-487 |
| business investment losses | IT-484R2 |
| business operations initial expenditures | IT-364 |
| capital cost allowance on depreciable property | IT-128R |
| capital gains – see Capital gains deduction | |
| change in control of corporation, losses | IT-302R3 |
| child care expenses | IT-495R3 |
| clergy residence | IT-141R(C) |
| convention expenses | IT-131R2 |
| corporations | |
| - donation of certified cultural property | IT-407R4(C) |
| damages and settlements paid | IT-467R2 |
| disability related expenses | IT-519R2(C) |
| doubtful debt reserves | IT-442R |
| employee's professional and other membership dues | IT-158R2 |
| employer's cost for managing pension plans | IT-105 |
| employment or office expenses | IT-352R2 |
| entertainment expenses | IT-518R |
| farm losses | IT-322R |
| fines and penalties | IT-104R3 |
| food and beverages expenses | IT-518R |
| foreign income tax | IT-506 |
| foreign tax credit | IT-270R3 |
| gifts to charitable organizations, etc. | IT-110R3 |
| split-receipting, proposed guidelines | TN-26 |
| government assistance payments | IT-273R2 |
| interest on loan to acquire common shares | TN-41 |
| investment counsel's fee | IT-238R2 |
| leasing expenses of automobiles | IT-522R |
| legal fees | IT-99R5(C) |
| life insurance premium, cost of borrowing | IT-309R2 |
| losses | |
| - corporate amalgamation, change in | IT-302R3 |
| - control, winding-up | IT-302R3 |
| losses due to thefts, etc. | IT-185R(C) |
| losses re farm woodlots and tree farms | IT-373R2(C) |
| medical expenses – see Medical expenses | |
| membership dues | IT-211R |
| membership dues of employees | IT-158R2 |
| moving expenses | IT-178R3(C) |
| non-residents | IT-420R3(SR) |
| northern residents | IT-91R4 |
| official receipts for donations, etc. | IT-110R3 |
| - split-receipting, proposed guidelines | TN-26 |
| order of deductions | IT-523 |
| partnership interests, expenses | IT-341R4 |
| patronage dividend payments | IT-362R |
| penalties re earnings of taxable income | IT-104R3 |
| pension plan administration cost | IT-105 |
| pension plan contributions | IT-167R6 |
| performing artists | IT-525R(C) |
| RRSP contributions for spouse or common-law partner | IT-307R4 |
| reserves for doubtful debts | IT-442R |
| retiring allowance | IT-337R4(C) |
| return of income as "another person" | IT-307R4 |
| scientific research and experimental development | IT-151R5(C) |
| scholarships, fellowships and bursary | IT-75R4 |
| settlements paid | IT-467R2 |
| share issuing or selling expenses | IT-341R4 |
| special work sites employment | IT-91R4 |
| training expenses | IT-357R2 |
| travel expenses | |
| - employment at special work site | IT-522R |
| - part-time employees | IT-522R |
| trusts | |
| - amounts payable to beneficiaries | IT-381R3 |
| union dues, conditions | IT-103R |
| unit trust, issuing expenses | IT-341R4 |
| vow of perpetual poverty, effect of | IT-86R |
| winding-up losses | IT-302R3 |
| work space in home expenses | IT-514 |
| Defalcation – see Thefts, defalcation, embezzlement | |
| Deferred profit-sharing plans – see Profit-sharing plans, deferred | |
| Delaware Revised Uniform Partnership Act | |
| partnership | TN-25; TN-34 |
| Dentures | |
| medical expense | IT-519R2(C) |
| Dependants | |
| tax credit | IT-513R |
| Deposits | |
| forfeited, eligible capital expenditure | IT-143R3 |
| forfeited, taxation | IT-334R2 |
| Depreciable property – see Property, depreciable | |
| Designated educational institution | |
| child care expenses | IT-495R3 |
| Disability | |
| mental or physical impairment | |
| - medical expenses | IT-519R2(C) |
| tax credits | IT-519R2(C) |
| Disability tax credit | |
| definition and operation | IT-519R2(c) |
| supplement | |
| - child care expenses | IT-495R3 |
| Discounts | |
| merchandise, employees' fringe benefits | IT-470R(C) |
| Disposition – see Property disposition | |
| Dispute resolution | |
| competent authority assistance | TN-41 |
| Distress preferred shares | |
| defined | IT-527 |
| Dividend reinvestment plans | |
| general | TN-25 |
| Dividends | |
| capital | |
| - amount determination | IT-66R6 |
| - election by private corporation | IT-66R6 |
| - life insurance | IT-66R6 |
| capital dividend account | IT-66R6 |
| conversion of shares | IT-146R4 |
| corporations resident in Canada | IT-67R3 |
| deceased person's, taxation | IT-212R3(SR) |
| deemed on a non-arm's length sale of shares | IT-489R |
| dividend rental arrangement | IT-67R3 |
| eligible | |
| - designation | TN-40 |
| from taxable Canadian corporations | IT-67R3 |
| gross-up | IT-67R3 |
| in kind, value | IT-67R3 |
| income | |
| - taxation | IT-334R2 |
| indirect payments | IT-335R2 |
| meaning generally accepted | IT-67R3 |
| Part IV tax on private corporation | IT-269R4 |
| patronage | |
| - allocation | IT-362R |
| - deductibility | IT-362R |
| policy | IT-87R2 |
| received by spouse, election to include in income | IT-295R4 |
| received by spouse after 1987, election to include in income | IT-295R4 |
| received by US resident | TN-41 |
| refund to private corporations | IT-243R4 |
| securities lending arrangement | IT-67R3 |
| shares entitled to choose | IT-146R4 |
| stock | |
| - meaning of | IT-88R2 |
| "stop-loss" rules | IT-328R3 |
| stripping | |
| - general anti-avoidance rule | TN-22 |
| tax credit – see Tax credits, dividends | |
| taxable | |
| - defined | IT-67R3 |
| - dividend refund to private corporation | IT-243R4 |
| - flow-through of | IT-524 |
| winding-up, time significance | IT-149R4 |
| Divorce | |
| property transfer to spouse after | IT-325R2 |
| Donations and gifts | |
| amount of charitable gift | IT-288R2 |
| by artists, authors and composers | IT-288R2 |
| by non-residents to a prescribed donee | IT-288R2 |
| capital property to charity | IT-288R2 |
| certified cultural property | IT-407R4(C) |
| charitable organizations | IT-297R2 |
| cultural property | |
| - deduction for corporations | IT-407R4(C) |
| - tax credit for individuals | IT-407R4(C) |
| employees' fringe benefits | IT-470R(C) |
| equitable interest in a trust to charity | IT-226R |
| farmer's livestock | IT-427R |
| inter vivos, capital property to individuals | IT-209R(SR) |
| life insurance policies to charitable organizations by individuals | IT-244R3 |
| official receipts requirement re deductions | IT-110R3 |
| - split-receipting, proposed guidelines | TN-26 |
| residual interest in real property to charity | IT-226R |
| scientific research and experimental development expenditures | IT-151R5(C) |
| shareholders' relatives (to) | |
| indirect payments | IT-335R2 |
| visual artists and writers | IT-504R2(C) |
| Doubtful debts – see Loans | |
| Draft legislation | |
| filing based on | TN-44 |
| practice | TN-34 |
| Drugs | |
| medical expense | IT-519R2(C) |
| Dues | |
| club | IT-148R3 |
| employees' professional and other membership | IT-158R2 |
| membership of association and societies | IT-211R |
| union, deductibility | IT-103R |
| Dummies – see Mannequins and dummies | |
| Dwelling | |
| loans to shareholders | IT-119R4 |
E
| Topic | Bulletin or Technical News | |
|---|---|---|
| Earned income | ||
| child care expenses | IT-495R3 | |
| defined | IT-434R(SR) | |
| rental income | IT-434R(SR) | |
| the Kruco case | TN-33 | |
| Earnout agreements | ||
| shares sold under | IT-426R | |
| Earth-moving equipment | ||
| capital cost allowance | IT-469R | |
| Easements | ||
| expenses made for | IT-143R3 | |
| Ecological property – see Property, ecological | ||
| E-commerce | ||
| taxation | TN-25 | |
| Education costs | ||
| paid by employer | ||
| - employees fringe benefits | IT-470R(C) | |
| Educational institutions | ||
| child tax credit | IT-495R3 | |
| designated for education tax credit | IT-515R2 | |
| tuition tax credit | IT-516R2 | |
| Educational programs | ||
| qualifying for education tax credit | IT-515R2 | |
| Equipment | ||
| substantial usage | ||
| - permanent establishment | IT-177R2(C) | |
| Election | ||
| capital cost allowance | IT-472(SR) | |
| cash method inventory adjustments | IT-526 | |
| cash method re farming income | IT-433R | |
| deceased person's rights or things | IT-212R3(SR) | |
| employees profit-sharing plans | IT-280R(SR) | |
| filing, accounts receivable | IT-188R(SR) | |
| non-residents | ||
| - tax on rents and timber royalties | IT-393R2 | |
| outdoor advertising signs | IT-472(SR) | |
| preferred beneficiary's | IT-394R2 | |
| professionals' work in progress | IT-457R | |
| property disposition to partnership | IT-413R | |
| securities, disposition of | IT-479R(SR) | |
| taxable dividends received by spouse | IT-295R4 | |
| - after 1987 | IT-295R4 | |
| V-Day, amalgamation of corporations | IT-474R2 | |
| Electrical generating equipment | ||
| capital cost allowance | IT-472(SR) | |
| Eligible capital amount | ||
| receipt, examples | IT-386R | |
| Eligible capital expenditure | ||
| defined, examples | IT-143R3 | |
| legal and accounting fees | IT-99R5(C) | |
| merger of partnership | IT-471R | |
| Eligible capital property – see Property, eligible capital | ||
| Eligible funeral arrangements – see Funeral arrangements | ||
| Eligible property | ||
| transfer to a corporation | IT-291R3 | |
| Embezzlement – see Thefts, defalcation, embezzlement | ||
| Emphyteutic leases – see Leases | ||
| Employees | ||
| abroad, Crown Corporation's, taxation | IT-106R3 | |
| automobiles supplied by employer for personal use | IT-63R5 | |
| benefits | ||
| - automobile operating expense | IT-63R5 | |
| - food, beverages and entertainment expenses | IT-518R | |
| - interest-free or low-interest loans | IT-421R2 | |
| - parking provided | TN-22 | |
| - stock options | IT-113R4 | |
| compensation plans, deceased persons | IT-212R3(SR) | |
| contributions to an RPP | IT-167R6 | |
| deferred profit-sharing plans – see Profit-sharing plans, deferred | ||
| dues, professional memberships | IT-158R2 | |
| employment outside Canada, tax credit | IT-497R4 | |
| expenses incurred in office or employment | IT-352R2 | |
| - salary to assistant or substitute | IT-352R2 | |
| - supplies | IT-352R2 | |
| - work space in home | IT-352R2 | |
| fringe benefits | IT-470R(C) | |
| health and welfare trusts | IT-85R2 | |
| legal fees paid by employer | IT-99R5(C) | |
| moving expenses | IT-178R3(C) | |
| negotiating contracts | ||
| - legal and accounting expenses | IT-99R5(C) | |
| non-deductibility of contributions to an EPSP | IT-280R(SR) | |
| non-resident, exempt portion of pension | IT-76R2 | |
| part-time, travel expenses | IT-522R | |
| payments received | ||
| - compensation for loss of income | IT-428 | |
| - from employer | IT-196R2(SR) | |
| pension funds or plans, contributions | IT-167R6 | |
| performing artists | IT-525R(C) | |
| professional and other membership dues | IT-158R2 | |
| professional sport club's | ||
| - non-resident, tax liability | IT-168R3 | |
| - remuneration and allowances | IT-168R3 | |
| profit-sharing plans – see Profit-sharing plans | ||
| public service, death benefits | IT-508R | |
| removal expenses, fringe benefits | IT-470R(C) | |
| selling property | ||
| - legal and accounting fees | IT-99R5(C) | |
| senior | ||
| - theft by | IT-185R(C) | |
| special work site | IT-91R4 | |
| - travel expenses deduction | IT-522R | |
| specified | ||
| - loans to shareholders | IT-119R4 | |
| stock options | ||
| - amalgamation of corporation | IT-474R2 | |
| - benefits, taxation | IT-113R4 | |
| theft by | IT-185R(C) | |
| travel expenses | IT-522R | |
| trusts, taxation | IT-502(SR) | |
| union dues, deductible from income, conditions | IT-103R | |
| unpaid amounts, taxation | IT-109R2 | |
| visual artists and writers, income determination | IT-504R2(C) | |
| workers' compensation payments | IT-202R2 | |
| year of death, contributions to an RPP | IT-167R6 | |
| Employees benefit plans | ||
| deferred compensation plans | IT-502(SR) | |
| flexible employee benefit programs | IT-529 | |
| tax implication | IT-502(SR) | |
| Employees-pay-all plans | ||
| purpose and characteristics | IT-428 | |
| Employees profit-sharing plans – see Profit‑sharing plans | ||
| Employees trusts | ||
| flexible employee benefit programs | IT-529 | |
| Employers | ||
| deductibility of contributions to an EPSP | IT-280R(SR) | |
| expenses paid by | ||
| - legal and accounting fees | IT-99R5(C) | |
| payments to employees, taxable amounts | IT-196R2(SR) | |
| pension plan administrative cost deduction | IT-105 | |
| retiring allowance, deduction of | IT-337R4(C) | |
| wage loss replacement plan for employees | IT-428 | |
| workers' compensation payments received | IT-202R2 | |
| Employer‑sponsored events | ||
| food, beverages and entertainment expenses | IT-518R | |
| Employment | ||
| expenses incurred in office or employment | IT-352R2 | |
| - salary to assistant or substitute | IT-352R2 | |
| - supplies | IT-352R2 | |
| - work space in home | IT-352R2 | |
| losses, deductibility | IT-232R3 | |
| non-resident's income earned in Canada | IT-420R3(SR) | |
| outside Canada, tax credit | IT-497R4 | |
| remote work locations, deductions | IT-91R4 | |
| special work site | ||
| - travel expense deduction | IT-522R | |
| special work sites, exemption for allowances | IT-91R4 | |
| termination payments made | IT-467R2 | |
| termination payments received, taxation | IT-365R2 | |
| Employment tax credits – see Tax credits, employment | ||
| Entertainers and performers | ||
| capital cost allowance on equipment | IT-472(SR) | |
| expense deductions | IT-525R(C) | |
| guidelines determining performing artist as employee or self-employed | IT-525R(C) | |
| taxability | IT-525R(C) | |
| Entertainment expenses | ||
| deductions | IT-518R | |
| Equipment – see Machinery and equipment | ||
| Equivalent-to-spouse | ||
| tax credit | IT-513R | |
| Estates – see also Trusts | ||
| residence determination | IT-447 | |
| Exchange of property – see also Replacement properties | ||
| benefits conferred on shareholders | IT-432R2 | |
| generalities | IT-259R4 | |
| Excluded obligation | ||
| definition | TN-41; TN-44 | |
| Exempt income | ||
| interest deductibility | IT-533 | |
| Exemptions | ||
| income tax | ||
| - foster care providers | TN-31R2 | |
| part XIII tax on interest payments to | ||
| non‑residents | IT-361R3 | |
| principal residence | IT-120R6 | |
| scholarship, fellowship and bursary | IT-75R4 | |
| statutory | IT-397R(SR) | |
| Expenses | ||
| amalgamation | IT-474R2 | |
| borrowing money | IT-341R4 | |
| business expansion research | IT-475 | |
| child care | IT-495R3 | |
| convention | IT-131R2 | |
| deduction limitation | IT-487 | |
| deferred or prepaid | IT-417R2 | |
| eligible capital | ||
| - defined | IT-143R3 | |
| - merger of partnership | IT-471R | |
| employed artists and writers | IT-504R2(C) | |
| employees', incurred in office or employment | IT-352R2 | |
| entertainment, deductions | IT-518R | |
| financing | ||
| - legal and accounting fees | IT-99R5(C) | |
| issuing or selling interests in a partnership | IT-341R4 | |
| issuing or selling interests in a syndicate | IT-341R4 | |
| issuing or selling shares | IT-341R4 | |
| issuing or selling units in a trust | IT-341R4 | |
| legal or accounting | IT-99R5(C) | |
| - paid by employer | IT-99R5(C) | |
| medical – see Medical expenses | ||
| motor vehicle | ||
| - self-employed individuals | IT-521R | |
| moving, deductions | IT-178R3(C) | |
| prepaid | IT-417R2 | |
| recreational facilities | IT-148R3 | |
| representation | ||
| - legal and accounting fees | IT-99R5(C) | |
| scientific research and experimental development | ||
| - classification | IT-151R5(C) | |
| training, deductibility | IT-357R2 | |
| unpaid, non-arm's length | IT-109R2 | |
| work space in home, deduction | IT-514 | |
| Exploration and development expenses | ||
| oil and gas equipment | ||
| - capital cost allowance | IT-476R | |
| principal business corporation | ||
| - defined | IT-400(SR) | |
| - qualifying business | IT-400(SR) | |
| Expropriations | ||
| replacement property | IT-259R4 | |
| Eyeglasses | ||
| medical expenses | IT-519R2(C) | |
| Eye-testing equipment | ||
| capital cost allowance | IT-472(SR) | |
F
| Topic | Bulletin or Technical News |
|---|---|
| Farm losses – see Farmers and fishermen | |
| Farm property – see Farmers and fishermen | |
| Farm woodlots – see Farmers and fishermen | |
| Farmers and fishermen | |
| amalgamation of farm corporations | IT-427R |
| change of residence | IT-427R |
| Christmas tree growers | |
| - farming business | IT-433R |
| - income computation | IT-373R2(C) |
| clearing and levelling of land costs | IT-485 |
| deceased person's crop income | IT-234 |
| deferred cash purchase tickets on grain | IT-184R |
| family farm corporations and partnerships, transfer to child | IT-268R3(SR); IT-268R4 |
| - death, on | IT-349R3 |
| farm crops, income of deceased person | IT-234 |
| farm land sale with crop | IT-425 |
| farm losses | |
| - deductibility | IT232R3; IT-322R |
| farm property transfer to child | |
| - after death | IT-349R3 |
| - inter vivos | IT-268R3(SR); IT-268R4 |
| - intergenerational transfer on death | IT-349R3 |
| farm woodlots, losses deductibility | IT-373R2(C) |
| farming business | |
| - Christmas tree growers | IT-433R |
| - criteria | IT-322R |
| - defined | IT-268R3(SR); IT-268R4; IT-433R |
| - income computation | IT-433R |
| - inventory | IT-433R |
| - cost amount when calculating LRIP | TN-44 |
| - inventory adjustments | IT-526 |
| - marketing quotas | IT-433R |
| - rollover of accounts receivable | IT-433R |
| - sale of land, gravel and topsoil | IT-433R |
| - sharecropping | IT-433R |
| - surface rentals | IT-433R |
| - woodlot operators | IT-433R |
| farming defined | IT-322R2 |
| farming, meaning in the case of a woodlot | IT-373R2(C) |
| farmland conversion to inventory | IT-218R |
| fishing, defined | IT-433R |
| gift of livestock | IT-427R |
| livestock destruction compensation | IT-425 |
| miscellaneous farm income | IT-425 |
| operations | |
| - lump-sum payments | IT-200 |
| option re inventory on hand | IT-427R |
| principal residence on farm land | IT-120R6 |
| restricted farm loss | TN-30 |
| rollover of livestock to corporation | IT-427R |
| sale of rights to harvest crop | IT-425 |
| sale or lease of marketing quotas | IT-425 |
| tree farms, losses deductibility | IT-373R2 |
| woodlot operators | |
| - income computation | IT-373R2; IT-433R |
| Federal government assistance – see Government assistance | |
| Feedlot operators – see Farmers and fishermen | |
| Fees | |
| accounting | IT-99R5(C); |
| entering into service contract | IT-334R2 |
| initiation or admission | IT-143R3 |
| investment counsel's, deductibility | IT-238R2 |
| legal – see Legal fees | |
| management or administration, non-residents | IT-468R |
| tuition, tax credit | IT-516R2 |
| Fellowships – see Scholarships, fellowships and bursaries | |
| Financial counselling | |
| fees paid by employer | |
| - employees' fringe benefits | IT-470R(C) |
| Financial difficulty | |
| distress preferred shares | IT-527 |
| Fines | |
| deductibility from income | IT-104R3 |
| Fixed base – see Permanent establishment | |
| Flexible employee benefit programs | |
| tax treatment | IT-529 |
| Flow-through share | |
| donated by public corporation | TN-41 |
| Food and beverages | |
| expense deduction | IT-518R |
| Foreign affiliates | |
| stock dividends | IT-88R2 |
| Foreign currency | |
| fiscal treatment of loans | |
| - Imperial Oil decision | TN-38 |
| functional currency reporting | TN-44 |
| futures transactions | IT-346R |
| gains or losses of individuals | IT-95R |
| gains or losses on conversion of debt | TN-44 |
| interest payable in | IT-360R2 |
| losses on exchange | TN-25 |
| Foreign enterprises | |
| permanent establishment in Canada | IT-177R2(C) |
| Foreign entities | |
| classification | TN-38 |
| Foreign exchange | |
| gains or losses | IT-95R; TN-44 |
| Foreign governments | |
| assistance from | IT-273R2 |
| Foreign income | |
| allocation to employees profit-sharing plans | IT-379R |
| foreign tax credit | IT-270R3 |
| Foreign income tax | |
| deduction from income | IT-506 |
| Foreign Missions and International Organizations Act | |
| exempt income | IT-397R(SR) |
| Foreign property | |
| qualified investments, RRSPs | IT-320R3 |
| Foreign tax credit – see Tax credits, foreign | |
| Forward averaging – see Income averaging | |
| Foster care providers | |
| income tax exemption | TN-31R2 |
| Franchises | |
| capital cost allowance | IT-477(C) |
| expense of acquisition | IT-143R3 |
| Frequent flyer program | |
| employees' fringe benefits | IT-470R(C) |
| Fringe benefits | |
| employees | IT-470R(C) |
| Fund-raising events | |
| food, beverages and entertainment expenses | IT-518R |
| registered charities | |
| - tickets as official receipts for tax deductions | IT-110R3 |
| - split-receipting, proposed guidelines | TN-26 |
| Funds | |
| stolen or embezzled by shareholder | IT-432R2 |
| transfer to or from registered retirement savings plan | IT-124R6 |
| Funeral arrangements | |
| description and calculations | IT-531 |
| distribution/transfer of funds | IT-531 |
| Funeral directors | |
| prepaid funeral costs, tax treatment | IT-531 |
| Funeral services | |
| definition | IT-531 |
| Future directions | |
| general | TN-34 |
| Futures transactions | |
| non-residents | IT-346R |
| partnerships | IT-346R |
| speculators' income | IT-346R |
| tax treatment | IT-346R |
G
| Topic | Bulletin or Technical News |
|---|---|
| Gambling | |
| profits, taxation | IT-334R2 |
| General anti-avoidance rule | |
| and audit issues and concerns | TN-34 |
| large corporations | IT-532 |
| provincial | |
| - in loss consolidation | IT-41 |
| questions and answers | TN-22 |
| update on reviews | TN-32 |
| General averaging – see Income averaging | |
| Generally accepted accounting principle (GAAP) | |
| conversion to IFRS | TN-41 |
| IFRS and foreign GAAP | TN-44 |
| tax reporting and IFRS | TN-44 |
| Gifts – see Donations and gifts, also see Awards, gifts and prizes | |
| Gold bullion | |
| adjusted cost base | IT-387R2(C) |
| Gold certificates | |
| adjusted cost base | IT-387R2(C) |
| Golf courses | |
| clearing or levelling cost | IT-485 |
| recreational property | IT-148R3 |
| Golf facilities | |
| recreational property | IT-148R3 |
| Goods and services | |
| available to all employees | |
| - food, beverages and entertainment expenses | IT-518R |
| barter transactions | IT-490 |
| payments to non-residents, taxation | IT-303(SR) |
| special reserves | IT-154R |
| transfer of obligations to provide | IT-154R |
| Goods and services tax | |
| government assistance | IT-273R2 |
| Goodwill | |
| cost of acquisition | IT-143R3 |
| Government assistance | |
| amalgamation of corporations | IT-474R2 |
| Crown charges on resource properties in Canada | IT-438R2 |
| for scientific research and experimental development | IT-151R5(C) |
| general comment | IT-273R2 |
| tax treatment | IT-273R2 |
| Government Employees Compensation Act | |
| workers' compensation payments | IT-202R2 |
| Government grants – see Grants, subsidies, etc. | |
| Government rights | |
| eligible capital property | IT-123R6 |
| expense of acquisition | IT-143R3 |
| Grain | |
| deceased persons | IT-212R3(SR) |
| deferred cash purchase tickets | IT-184R |
| handling equipment | |
| - capital cost allowance | IT-472(SR) |
| Grants, subsidies, etc. | |
| Canada Council's, humanities and social sciences | IT-257R |
| government | IT-273R2 |
| research | IT-75R4 |
| scientific research and experimental development | IT-151R5(C) |
| Gravel – see Sand and gravel | |
| Greenhouse steam plant | |
| capital cost allowance | IT-472(SR) |
| Guide dogs – see also Hearing-ear dogs | |
| medical expenses | IT-519R2(C) |
H
| Topic | Bulletin or Technical News |
|---|---|
| Health and welfare trusts | |
| general | TN-25 |
| Hearing-ear dogs – see also Guide dogs | |
| medical expenses | IT-519R2(C) |
| Hedge effectiveness | |
| criteria for determination | TN-38 |
| Hobbies | |
| income from | IT-334R2 |
| Holiday trips | |
| employees' fringe benefits | IT-470R(C) |
| Home purchase loans | |
| limit on taxable benefit from | IT-421R2 |
| Home relocation loans | |
| limit on taxable benefit from | IT-421R2 |
| Hospital insurance plans – see Medical and hospital insurance plans | |
| Hospitals, private | |
| payments to, medical expense | IT-519R2(C) |
| Housing unit – see Accommodation | |
| Hypothecs | |
| change in terms | IT-448(SR) |
I
| Topic | Bulletin or Technical News |
|---|---|
| Identical property – see Property, identical | |
| Impairment | |
| defined | IT-519R2(C) |
| Incentive awards | |
| employees' fringe benefits | IT-470R(C) |
| Income | |
| amounts included | |
| - government assistance | IT-273R2 |
| attributed to non-arm's length individual | IT-511R |
| attributed to spouse | IT-511R |
| attribution, property transferred | IT-434R(SR) |
| bonds and debentures – see Bonds and debentures | |
| business – see Business income | |
| commission transferred to a corporation | TN-22 |
| damages and settlements received, taxation | IT-365R2 |
| deceased person's | |
| - farm crops | IT-234 |
| - periodic payments | IT-210R2 |
| - rights or things | IT-212R3(SR) |
| deductions – see Deductions from income | |
| deferred cash purchase tickets on grain | IT-184R |
| dividend income – see Dividends | |
| earned – see Earned income | |
| eligible capital amount receipts | IT-386R |
| farm, miscellaneous | IT-425 |
| foreign exchange | IT-95R |
| inclusion | |
| - retiring allowance | IT-337R4(C) |
| interest in partnership | IT-242R |
| interest in trust | |
| - disposition | IT-385R2 |
| - renunciation | IT-385R2 |
| interest income – see Interest income | |
| non-resident's income earned in Canada | IT-420R3(SR) |
| - taxation | IT-420R3(SR) |
| partnership | |
| - computation/allocation | TN-30 |
| payments under wage loss replacement plan | IT-428 |
| prepaid | TN-30 |
| professionals' work in progress | IT-457R |
| rental – see Rental income | |
| resource property, Crown charges | IT-438R2 |
| sale of property, timing of inclusion | IT-170R |
| securities, transactions in | IT-479R(SR) |
| sources in foreign country | IT-270R3 |
| territorial sources, determination | IT-270R3 |
| transfer of rights | IT-440R2 |
| trust – see Trusts | |
| woodlots | IT-373R2(C) |
| Income averaging | |
| deceased person | IT-326R3 |
| Income averaging annuity contracts – see Annuity contracts, income-averaging | |
| Income bonds | |
| distress preferred shares | IT-527 |
| Income computation | |
| accumulated vacation and sick leave credits | IT-334R2 |
| amalgamated corporation | IT-474R2 |
| amounts excluded from | |
| - Canadian service pension | IT-397R(SR) |
| - Foreign Missions and International Organizations Act | IT-397R(SR) |
| - Merchant Navy Veteran and Civilian War-related Benefits Act | IT-397R(SR) |
| - non-residents' pension | IT-397R(SR) |
| - RCMP pensions | IT-397R(SR) |
| art production grants | IT-75R4; IT-257R |
| artists, employed or self-employed | IT-525R(C) |
| bursaries, fellowships, prizes, research grants, scholarships | IT-75R4 |
| cash method | |
| - farming business | IT-433R |
| Christmas tree growers | IT-373R2(C) |
| compensation for damages, settlements, etc. | IT-467R2 |
| contingent | IT-533 |
| contractor's | IT-92R2 |
| deceased person's | |
| - periodic payments | IT-210R2 |
| - rights or things | IT-212R3(SR) |
| emission reduction and offset credits | TN-34 |
| farming business | |
| - cash method | IT-433R |
| - defined | IT-433R |
| - separate businesses | IT-433R |
| financial assistance | IT-75R4 |
| impact of IFRS | TN-42 |
| indirect payments | IT-335R2 |
| life insurance policy | IT-87R2 |
| losses, order of deduction | IT-523 |
| miscellaneous receipts, taxation | IT-334R2 |
| non-resident partner's | IT-81R |
| payments to induce change of employment | IT-334R2 |
| performing artists | IT-525R(C) |
| reserves | IT-154R |
| trust | |
| - deduction of preferred beneficiary election | IT-394R2 |
| visual artists and writers | IT-504R2(C) |
| voluntary payments | IT-334R2 |
| - windfalls | IT-334R2 |
| woodlot operators' | IT-373R2(C) |
| Income debentures | |
| distress preferred shares | IT-527 |
| Income tax | |
| foreign, deduction | IT-506 |
| property income, non-profit organizations | IT-83R3 |
| Income tax returns | |
| filing based on draft legislation | TN-44 |
| legal and accounting fees | IT-99R5(C) |
| preparation paid by employer | |
| - employees' fringe benefits | IT-470R(C) |
| Income tax rulings | |
| revocation | TN-32 |
| Income tax treatment of GST | |
| deductibility of interest and penalties | TN-38 |
| Incontinence | |
| products, medical expenses | IT-519R2(C) |
| Incorporation | |
| business transactions before | IT-454 |
| expense | IT-143R3 |
| Indians | |
| exemption from taxation | IT-397R(SR) |
| Indirect payments | |
| general | IT-335R2 |
| Individuals | |
| arm's length relationship | IT-419R2 |
| ceasing to be resident in Canada | |
| - deemed disposition of property | IT-478R2 |
| employed in selling or leasing automobiles | |
| - automobile benefit | IT-63R5 |
| inter vivos gifts of capital property to | IT-209R(SR) |
| leaving and entering Canada, residence determination | IT-221R3(C) |
| partnership deemed to be | IT-413R |
| self-employed – see Self-employed individuals | |
| Industrial assistance | |
| construction, defined | IT-411R |
| manufacturing and processing | |
| construction, defined | IT-411R |
| Industrial designs | |
| capital cost allowance | IT-477(C) |
| Industrial mineral mines – see Mining and ore processing | |
| Industries | |
| manufacturing and processing | |
| - corporate taxes | IT-145R(C) |
| - meaning of "construction" | IT-411R |
| Information return | |
| scholarships, fellowships, bursaries, etc. | IT-75R4 |
| wage loss replacement plans | IT-428 |
| Roth IRAs | TN-43 |
| Injury | |
| compensation paid | IT-467R2 |
| compensation received, taxation | IT-365R2 |
| leave pay | IT-202R2 |
| Institution | |
| medical expenses | IT-519R2(C) |
| Insurance – see also Life insurance | |
| premiums, prepaid | IT-417R2 |
| Insurance companies, non-resident | |
| additional taxes | IT-137R3(SR) |
| Interest | |
| awards for personal damages | IT-467R2 |
| awards for personal damages, taxation | IT-365R2 |
| Canada Savings Bonds, taxation | IT-396R |
| contingent | IT-533 |
| cross border payments | |
| - application of subparagraph 212(1)(b)(vii) | TN-38; TN-44 |
| debts owing to specified non-residents, computation | IT-59R3 |
| deductibility | IT-533 |
| - acquisition of common shares | TN-41 |
| - amalgamation of corporations | IT-474R2 |
| - income trusts | TN-34 |
| deemed | IT-533 |
| distinction from other receipts | IT-396R |
| employee's pension plan contributions | IT-167R6 |
| equitable | |
| - gift to charity | IT-226R |
| foreign currency, payable in | IT-360R2 |
| free or low-interest loans | |
| - provided by employer, fringe benefits | IT-470R(C) |
| income – see Interest income | |
| income or capital expenditure | IT-533 |
| income, retired partner's | IT-242R |
| money borrowed by land developers | IT-153R3 |
| participating payments | IT-533 |
| payable to non-residents in foreign currency, tax exemption | IT-361R3 |
| pre-judgement | TN-30 |
| prepaid | IT-417R2 |
| residual | |
| - gift to charity | IT-226R |
| - retired partner's | IT-242R |
| scientific research and experimental development | IT-151R5(C) |
| withholding tax | TN-30 |
| Interest income | |
| accrued by deceased persons | IT-210R2 |
| computation methods | IT-396R |
| reporting | IT-396R |
| International financial reporting standards (IFRS) | |
| conversion from GAAP | TN-41 |
| CRA acceptance of | TN-42; TN-44 |
| early adoption | TN-42 |
| tax effects, examples | |
| - impairment/revaluation | TN-42 |
| - inventory | TN-42 |
| - revenue recognition | TN-42 |
| thin capitalization | TN-42 |
| International taxation | |
| fixed base | TN-22 |
| Interpretation bulletins | |
| archived | TN-27 |
| Interprovincial tax planning arrangements | |
| scrutiny | TN-38 |
| Inventory | |
| cash method farmer adjustments | |
| - farmer adjustments | IT-526 |
| - inventory cost amount – LRIP | TN-44 |
| conversion from or to capital property | |
| - business property | IT-102R2 |
| conversion of farm land into | IT-218R |
| conversion of real estate into | IT-218R |
| deceased persons, taxation | IT-212R3(SR) |
| defined | IT-51R2(SR); IT-287R2 |
| depreciation | IT-473R |
| impact of IFRS | TN-42 |
| sale | |
| - conditions, cost, etc. | IT-287R2 |
| share, adjustment to inventory value | IT-328R3 |
| supplies on hand at the end of fiscal period | IT-51R2(SR) |
| valuation | IT-473R |
| - retail inventory method | IT-473R |
| visual artists' and writers' | IT-504R2(C) |
| Investigation | |
| site, expense deduction | IT-350R |
| Investment allowance | |
| large corporations | IT-532 |
| Investment counsel | |
| fees, deductibility | IT-238R2 |
| Investment income | |
| provincial income allocation | TN-41 |
| Investment of funds | |
| income trusts | TN-34 |
| Investment tax credit | |
| amalgamated corporation's | IT-151R5(C) |
| constructions of buildings, bridges, roads, etc. | IT-411R |
| deceased persons | IT-210R2 |
| government assistance | IT-273R2 |
| partnerships | IT-151R5(C) |
| prescribed expenditures | IT-151R5(C) |
| qualified expenditures | IT-151R5(C) |
| refundable | IT-151R5(C) |
| scientific research and experimental development | IT-151R5(C) |
| Investments | |
| qualified, of an RRSP | IT-320R3 |
J
| Topic | Bulletin or Technical News |
|---|---|
| Joint International Tax Shelter Information Centre | |
| Canada's role | TN-32 |
| Setting up | TN-34 |
| Joint ventures | |
| large corporations | IT-532 |
K
| Topic | Bulletin or Technical News |
|---|---|
| Kitchen utensils | |
| capital cost allowance | IT-472(SR) |
L
| Topic | Bulletin or Technical News |
|---|---|
| Labour cost | |
| manufacturing and processing | IT-145R(C) |
| Land | |
| clearing or levelling cost | IT-485 |
| developers – see Land developers | |
| inter vivos transfer of farm property to child | IT-268R3(SR); IT-268R4 |
| inventory of deceased persons, taxation | IT-212R3(SR) |
| principal residence | IT-120R6 |
| sale | |
| - allowable reserves | IT-152R3 |
| - non-arm's length transactions | IT-152R3 |
| Land developers | |
| carrying charges and development costs | IT-153R3 |
| interest on money borrowed | IT-153R3 |
| property tax | IT-153R3 |
| subdivision costs | IT-153R3 |
| Landlords | |
| premiums received to cancel or extend leases, income | IT-359R2 |
| rent repayments | IT-261R |
| Landscaping | |
| clearing or levelling cost | IT-485 |
| Large corporation tax | |
| amounts included in capital tax base | TN-29 |
| general | TN-22 |
| general anti-avoidance rule | TN-22 |
| part I.3 tax | IT-532 |
| Large corporations | |
| notice of objection | |
| - impact of the Potash Corporation case | TN-32 |
| Lawyer | |
| trust account and disbursements | IT-129R |
| Leasehold interest | |
| acquisition | IT-464R |
| buildings and structures | IT-464R |
| capital cost | IT-464R |
| capital cost allowance | IT-464R |
| - buildings and structures | IT-464R |
| - computation under Schedule III | IT-464R |
| disposition | IT-464R |
| principal residence | IT-120R6 |
| Leases | |
| emphyteutic | |
| - ownership of property | IT-437R |
| premiums received to cancel or extend, income of recipient | IT-359R2 |
| Leasing property – see Property, leasing | |
| Leasing revenue | |
| provincial income allocation | TN-41 |
| Leave pay | |
| credits, unused at death | IT-212R3(SR) |
| injury | IT-202R2 |
| Ledger accounts | |
| expense of acquisition | IT-143R3 |
| Legal fees | |
| deductions from income | IT-99R5(C) |
| eligible capital expenditure | IT-143R3 |
| paid by employers | IT-99R5(C) |
| retiring allowance | IT-337R4(C) |
| scientific research and experimental development | IT-151R5(C) |
| support payments | IT-530R TN-24 |
| Legal obligation | |
| interest deductibility | IT-533 |
| Lending assets | |
| deduction from income | IT-442R |
| Liabilities assumed by third party | |
| application of subsection 78(4) | TN-38 |
| Liable to tax | |
| meaning | TN-34 |
| Licences | |
| capital cost allowance | IT-477(C) |
| expense of acquisition | IT-143R3 |
| Life annuities – see Annuity contracts | |
| Life insurance | |
| capital dividend account | IT-66R6 |
| corporate owned, shareholder benefit | TN-44 |
| group term, premiums | |
| - paid by employee health and welfare trust | IT-85R2 |
| policy | |
| - gifts to charitable organizations by individuals | IT-244R3 |
| - interest deductibility | IT-533 |
| - proceeds on death | IT-430R3(C) |
| - used as security | IT-430R3(C) |
| - valuation for deceased shareholder's shares | IT-416R3 |
| policyholder's income | IT-87R2 |
| premiums deductibility | |
| - expense of borrowing money | IT-309R2 |
| proceeds of policy on death | IT-430R3(C) |
| Life insurance corporations | |
| adjusted cost base | IT-387R2(C) |
| Limitation laws | |
| collection actions | TN-22 |
| Limited liability companies | |
| corporations | TN-25 |
| hybrid entities | TN-41 |
| protocol to Canada-U.S. tax treaty | TN-38; TN-44 |
| Limited partnership | |
| losses | |
| - deductibility | IT-232R3 |
| Livestock | |
| compensation for destruction | IT-425 |
| deceased persons, taxation | IT-212R3(SR) |
| defined | IT-427R |
| farmers | IT-427R |
| gift of | IT-427R |
| on hand, option | IT-427R |
| rollover to corporation | IT-427R |
| Loans – see also Bad debts; Debt obligations | |
| borrowed money | |
| - expense incurred in borrowing, deductions | IT-341R4 |
| - expenses re life insurance premiums | IT-309R2 |
| - interest deductibility | IT-533 |
| doubtful debts | |
| - cessation or sale of business | IT-442R |
| - reserves for | IT-442R |
| forgivable, taxability | IT-340R(SR); IT-421R2 |
| interest-free and low-interest | IT-421R2; IT-470R(C) |
| - whether assistance for scientific research and experimental development | IT-151R5(C) |
| meaning of | IT-119R4 |
| outbound indirect | |
| - general anti-avoidance rule | TN-22 |
| property to minor | IT-510 |
| property to spouse | IT-511R |
| shareholders and connected persons | IT-119R4 |
| student's, taxation | IT-75R4 |
| Loans and advances | |
| inter-company | |
| - debt obligations | TN-41 |
| Lodge | |
| recreational property | IT-148R3 |
| Logging assets | |
| capital cost allowance | IT-501(SR) |
| Logging road equipment | |
| capital cost allowance | IT-469R |
| Losses | |
| adjustments | IT-232R3 |
| allowable business investment | IT-484R2 |
| amalgamation of corporations | IT-474R2 |
| business investment | IT-484R2 |
| capital – see Losses, capital | |
| consolidation | |
| - provincial tax | TN-34; TN-44 |
| - unanimous shareholder agreements | TN-34 |
| deductibility | IT-232R3 |
| defalcation | IT-185R(C) |
| determination | IT-512 |
| disposition of capital property to controlled corporation | IT-291R3 |
| embezzlement | IT-185R(C) |
| farm | |
| - carry-back restrictions on change in control | IT-302R3 |
| - deductibility | IT-232R3 |
| foreign exchange | TN-25 |
| limited partnership, deductibility | IT-232R3 |
| non-capital – see Losses, non-capital | |
| order of deduction | IT-523 |
| partnership | |
| - computation/allocation | TN-30 |
| principal residence | IT-120R6 |
| re-determination | IT-512 |
| refreshing | TN-25 |
| restricted farm – see Losses, restricted farm | |
| sale of real estate | IT-218R |
| shares | IT-328R3 |
| terminal – see Losses, terminal | |
| theft | IT-185R(C) |
| Losses, capital | |
| acquisition of corporation | IT-302R3 |
| allocations to employees profit-sharing plans | IT-379R |
| allowable, trusts | IT-381R3 |
| business investment losses | IT-484R2 |
| carryover restrictions on change in control | IT-302R3 |
| change in control | |
| - carryover restrictions | IT-302R3 |
| creation | TN-34 |
| cultural property | IT-407R4(C) |
| deductibility | IT-232R3 |
| farm property transferred to child, attribution | IT-268R3(SR); IT-268R4 |
| foreign exchange losses | IT-95R |
| foreign tax credit | IT-395R2 |
| government assistance | IT-273R2 |
| limited partnership, deductibility | IT-232R3 |
| non-capital – see Losses, non-capital | |
| non-residents' | IT-262R2 |
| part-time residents' | IT-262R2 |
| principal residence | IT-120R6 |
| restricted farm, deductibility | IT-232R3 |
| securities transaction | IT-479R(SR) |
| shares | IT-328R3 |
| - earnout agreement, sold under | IT-426R |
| - share for share exchange | IT-450R |
| trading assets, thefts, etc. | IT-185R(C) |
| Losses, non-capital | |
| acquisition of corporation | IT-302R3 |
| change in control | |
| - carry forward restrictions | IT-302R3 |
| - carry-back restrictions | IT-302R3 |
| - farm and restricted farm losses | IT-302R3 |
| deductibility | IT-232R3 |
| functional currency | TN-41 |
| Losses, restricted farm | |
| deductibility | IT-232R3 |
| Losses, terminal | |
| capital cost allowance | IT-478R2 |
| Loss consolidation transactions | |
| rulings requests | TN-41 |
| Loss of employment | |
| meaning | |
| - retiring allowances | IT-337R4(C) |
| Loss of office – see Loss of employment | |
| Lottery schemes | |
| prizes, taxation | IT-213R |
| ticket vendors' receipts | IT-404R |
| Low-Rate Income Pool (LRIP) | |
| calculation for cash basis taxpayers | TN-44 |
| Loyalty programs | |
| taxable employment benefits | TN-40 |
| Lump-sum payments – see Payments | |
M
| Topic | Bulletin or Technical News |
|---|---|
| Machinery and equipment | |
| capital cost allowance | |
| - earth-moving equipment | IT-469R |
| - oil and gas exploration and production | IT-476R |
| manufacturing and processing, accelerated write-off | IT-147R3 |
| petroleum and natural gas activities | IT-476R |
| provincial income allocation | TN-41 |
| substantial usage | |
| - permanent establishment | IT-177R2(C) |
| Maintenance – see Support payment | |
| Management | |
| fees paid to non-residents | IT-468R |
| Managers | |
| shareholder/manager remuneration | TN-22 |
| Mannequins and dummies | |
| capital cost allowance | IT-472(SR) |
| Manufacturing and processing | |
| defined | IT-145R(C) |
| machinery and equipment, accelerated write-off | IT-147R3 |
| Manufacturing and processing – continued | |
| meaning of "construction" | IT-411R |
| profits, reduced tax rate | IT-145R(C) |
| Marketing quotas | |
| farming business income | IT-433R |
| sale or lease by farmers | IT-425 |
| Married tax credit – see Tax credits, personal | |
| Meals and allowances | |
| overtime | |
| - taxable employment benefits | TN-40 |
| Medical and hospital insurance plans | |
| premiums paid by employer | |
| - employees' fringe benefits | IT-470R(C) |
| Medical and hospital plans | |
| private health services plan | IT-339R2 |
| Medical devices and equipment | |
| medical expenses | IT-519R2(C) |
| prescribed by regulation | IT-519R2(C) |
| Medical expenses | |
| deemed | IT-519R2(C) |
| non-qualifying | IT-519R2(C) |
| options on death of individuals | IT-519R2(C) |
| qualifying | IT-519R2(C) |
| receipts requirement | IT-519R2(C) |
| refundable tax credit | IT-519R2(C) |
| tax credit | IT-519R2(C) |
| Medical or dental equipment | |
| capital cost allowance | IT-472(SR) |
| Medical practitioners | |
| inducement | |
| - government assistance | IT-273R2 |
| payments to | IT-519R2(C) |
| recommended professionals | IT-519R2(C) |
| Medical professional | |
| defined | IT-519R2(C) |
| Medicaments | |
| medical expenses | IT-519R2(C) |
| Members of religious order | |
| residence deduction | IT-141R(C) |
| Membership dues | |
| association and societies | IT-211R |
| employees, deduction for | IT-158R2 |
| Mental or physical impairment | |
| medical expenses | IT-519R2(C) |
| Merchandise | |
| discount, employees' fringe benefits | IT-470R(C) |
| Merchant Navy Veteran and Civilian War-related Benefits Act | |
| exempt income | IT-397R(SR) |
| Merchant Seamen Compensation Act | |
| workers' compensation payments | IT-202R2 |
| Merger – see Amalgamations | |
| Milk quotas | |
| expense of acquisition | IT-143R3 |
| Mineral resources | |
| Crown charges on income | IT-438R2 |
| Minimum tax | |
| deceased persons | IT-326R3 |
| foreign tax credit | IT-270R3 |
| Mining and ore processing | |
| equipment, capital cost allowance | IT-469R |
| industrial mineral mines | |
| - capital cost allowance | IT-469R; IT-492 |
| Minors | |
| transfers and loans of property | IT-510 |
| - capital gain or loss | IT-510 |
| - dividend tax credit | IT-510 |
| - non-resident transferee | IT-510 |
| trusts, transfer of farming property | IT-268R3(SR); IT-268R4 |
| Mortgages | |
| large corporations | |
| - part I.3 tax | IT-532 |
| qualified investments, RRSPs | IT-320R3 |
| Motor vehicles – see Automobiles | |
| Moving expenses | |
| deductions from income | IT-178R3(C) |
| Municipalities | |
| taxation of elected officers | IT-292 |
| Musicians – see Entertainers and performers | |
| Mutual fund trusts | |
| amounts payable in a taxation year | IT-286R2 |
N
| Topic | Bulletin or Technical News |
|---|---|
| Natural gas | |
| equipment used in activities | |
| - capital cost allowance | IT-476R |
| NISA Fund No. 2 | |
| income of deceased persons | IT-212R3(SR) |
| transfer or distribution to spouse trust | IT-305R4 |
| Non-arm's length transactions – see Transactions, non-arm's length | |
| Non-business-income tax | |
| foreign tax credit | IT-270R3 |
| Non-capital losses – see Losses, non-capital | |
| Non-competition payment | |
| tax treatment | IT-143R3 |
| Non-profit organizations | |
| qualifications for tax exemption | IT-496R |
| tax on property income | IT-83R3 |
| Non-resident corporations | |
| carrying on business in Canada | |
| - additional taxes | IT-137R3(SR) |
| - effect of tax agreements and conventions | IT-137R3(SR) |
| stock dividends | IT-88R2 |
| - benefits conferred on shareholders | IT-432R2 |
| Non-resident security accounts | |
| transfer of GST/HST refunds | TN-38 |
| Non-residents | |
| allowable deductions | IT-420R3(SR) |
| beneficiaries | |
| - employees profit-sharing plans | IT-379R |
| bona fide cost sharing agreements, payments | IT-303(SR) |
| capital gains, Canada-U.S. tax convention | IT-173R2(SR) |
| capital losses | IT-262R2 |
| carrying on business in Canada | |
| - effect of tax treaties | IT-137R3(SR) |
| - payments to | IT-303(SR) |
| child, tax credit | IT-513R |
| contributions to an RRSP | IT-124R6 |
| Crown charges on resource property | IT-438R2 |
| deductions | |
| - income earned in Canada | IT-420R3(SR) |
| deemed employment in Canada | IT-420R3(SR) |
| donations and gifts to a prescribed donee | IT-288R2 |
| election | |
| - tax on rents and timber royalties | IT-393R2 |
| employees of professional sports clubs, tax liability | IT-168R3 |
| exempt portion of pension, calculation | IT-76R2 |
| exemption from Part XIII tax on interest payments to | IT-361R3 |
| foreign tax credit | IT-270R3 |
| foreign tax deduction on disposition of property | IT-451R |
| futures transactions | IT-346R |
| income earned in Canada | IT-420R3(SR) |
| income trusts | |
| - ownership | TN-34 |
| livestock | IT-427R |
| losses | IT-262R2 |
| management or administration fees | IT-468R |
| non-arm's length sale of shares | IT-489R |
| partnership | |
| - income computation | IT-81R |
| - resource property disposition | IT-125R4 |
| - tax on rents and timber royalties | IT-393R2 |
| payments to | |
| - know-how and others, taxation | IT-303(SR) |
| pension, tax exemption | IT-397R(SR) |
| principal residence | IT-120R6 |
| property transfer on loan | |
| - inter-spousal | IT-511R |
| - to minors | IT-510 |
| recapture of capital cost allowance | IT-478R2 |
| receiving scholarships, grants, etc., tax rules | IT-75R4 |
| rental income in Canada | IT-434R(SR) |
| replacement property | IT-259R4 |
| retiring allowance, taxation | IT-337R4(C) |
| rights to use invention, model, patent, etc. in Canada | IT-303(SR) |
| RRSP benefits paid to | IT-500R |
| services rendered by | IT-303(SR) |
| shareholders, corporate loans | IT-119R4 |
| ships and aircraft hired from | IT-494 |
| specified, interest on debts, disallowance computation | IT-59R3 |
| spouse, tax credit | IT-513R |
| stock options | IT-113R4 |
| Subdivision e deductions | IT-420R3(SR) |
| tax treaties | IT-303(SR) |
| taxable Canadian property | IT-420R3(SR) |
| terminal loss | IT-478R2 |
| trust beneficiaries | |
| - withholding tax | IT-465R |
| unpaid amounts, taxation | IT-109R2 |
| withholding tax | |
| - interest exemption on government bonds, debentures, etc. | IT-155R3(SR) |
| - interest payments in foreign currency | IT-361R3 |
| Northern residents | |
| deduction from income | IT-91R4 |
O
| Topic | Bulletin or Technical News |
|---|---|
| Objections and appeals | |
| fees and expenses, deductibility | IT-99R5(C) |
| Obligations – see Debt obligations | |
| Office losses | |
| deductibility | IT-232R3 |
| Officer or servant of Canada | |
| defined | IT-106R3 |
| Official receipts | |
| donations and gifts paid to charitable organizations | IT-110R3 |
| split-receipting, proposed guidelines | TN-26 |
| tickets as, requirement for tax deductions | IT-110R3 |
| Offshore drilling vessels | |
| capital cost allowance | IT-267R2 |
| Oil and gas wells | |
| Canadian oil and gas property expenses | IT-438R2 |
| Crown charges on income | IT-438R2 |
| disposition to Crown | IT-438R2 |
| exploration and production equipment | |
| - capital cost allowance | IT-476R |
| pipelines | IT-482R |
| - capital cost allowance | IT-476R |
| tax payment | IT-438R2 |
| Old age security | |
| repayment of benefit in the case of a deceased person | IT-326R3 |
| Olympic Games | |
| Vancouver | TN-34 |
| Ontario corporate tax | |
| single administration | TN-38 |
| Options | |
| acquisition | |
| - shares, bonds or debentures | IT-96R6 |
| - trust units | IT-96R6 |
| amalgamation of corporations | IT-474R2 |
| real estate | IT-403R |
| reassessment, exercised in later year | IT-384R(SR) |
| Orphans | |
| pension benefits payable to | IT-499R |
| Outdoor advertising signs | |
| capital cost allowance | IT-472(SR) |
| Outlays – see Expenses | |
| Overtime meals and allowances | |
| taxable employment benefits | TN-40 |
| Oxygen tents | |
| medical expenses | IT-519R2(C) |
P
| Topic | Bulletin or Technical News | |
|---|---|---|
| Paid-up capital | ||
| amalgamation of corporations | IT-474R2 | |
| defined | IT-463R2 | |
| increase by ULC, Canada-US tax treaty | TN-44 | |
| reduction | IT-291R3 | |
| reduction on a non-arm's length sale of shares | IT-489R | |
| share for share exchange | IT-450R | |
| shifting/creation | ||
| - general anti-avoidance rule | TN-22 | |
| Parents | ||
| inter vivos transfer of farm property | IT-268R4 | |
| transfer of unused education tax credit | IT-515R2 | |
| transfer of unused tuition tax credit | IT-516R2 | |
| Part dispositions – see Property | ||
| Part IV tax | ||
| taxable dividends | IT-269R4 | |
| Partners | ||
| actively engaged in partnership activities | IT-151R5(C) | |
| automobile benefit | IT-63R5 | |
| deceased, partnership income share | IT-278R2 | |
| retired, residual and income interests | IT-242R; IT-278R2 | |
| theft by | IT-185R(C) | |
| Partnership Information Return | ||
| filing requirements | TN-38 | |
| Partnerships | ||
| amalgamation of partners | IT-474R2 | |
| arm's length, meaning | IT-419R2 | |
| deceased partners | ||
| - deemed disposition of partnership interest | IT-278R2 | |
| - income share | IT-278R2 | |
| - receivables, 1971 | IT-278R2 | |
| - residual interest | IT-278R2 | |
| - work in progress | IT-278R2 | |
| defined | IT-90 | |
| disposition of property on winding-up | IT-378R | |
| exemption from Part XIII on interest payments to | IT-361R3 | |
| family farm transfer to child | IT-268R3(SR); IT-268R4 | |
| - after death | IT-349R3 | |
| farming business, cash method | IT-433R | |
| former business property | IT-491(SR) | |
| futures transaction | IT-346R | |
| general | TN-25 | |
| government assistance | IT-273R2 | |
| husband and wife | ||
| - business | IT-231R2 | |
| - rental operation | IT-434R(SR) | |
| income share of deceased partner or | ||
| deceased retired partner | IT-278R2 | |
| interests | ||
| - amalgamation | IT-474R2 | |
| - income | IT-396R | |
| - selling or issuing expenses | IT-341R4 | |
| investment tax credit | IT-151R5(C) | |
| large corporations | IT-532 | |
| life insurance proceeds on death | IT-430R3(C) | |
| limited, losses | IT-232R3 | |
| merger | IT-471R | |
| non-resident partners | ||
| - income computation | IT-81R | |
| - resource property disposition | IT-125R4 | |
| - tax on rents and timber royalties | IT-393R2 | |
| partners | ||
| - deceased – see "deceased partners" above | ||
| - non-resident – see "non-resident partners" above | ||
| - not dealing at arm's length | IT-231R2 | |
| - retired – see "retired partners" below | ||
| principal residence | IT-120R6 | |
| property acquisition from members | IT-413R | |
| replacement property | IT-259R4 | |
| resident partners, foreign tax credit | IT-81R | |
| resource property, disposition | IT-125R4 | |
| retired partners | ||
| - income interest | IT-242R | |
| - purchase and sale of interest | IT-242R | |
| - residual interest | IT-242R | |
| scientific research and experimental development | IT-151R5(C) | |
| specified | ||
| - income/loss | IT-73R6 | |
| specified member | IT-151R5(C) | |
| winding-up of, disposition of property | IT-378R | |
| Part-year residents – see Residents | ||
| Passenger vehicle – see Automobiles | ||
| Patents | ||
| capital cost allowance | IT-477(C) | |
| expense of acquisition | IT-143R3 | |
| scientific research and experimental development expenditures | IT-151R5(C) | |
| Payments | ||
| employer's to employee, taxable amounts | IT-196R2(SR) | |
| indirect, taxation | IT-335R2 | |
| inducement to change employment | IT-334R2 | |
| know-how, etc. to non-residents, taxation | IT-303(SR) | |
| lottery ticket vendors | IT-404R | |
| lump-sum, surface rentals and farming operations | IT-200 | |
| periodic, deceased person's | IT-210R2 | |
| profit-sharing plans | ||
| - computation | IT-280R(SR) | |
| to be used for scientific research and experimental development | IT-151R5(C) | |
| union members, received by | IT-334R2 | |
| voluntary, taxation | IT-334R2 | |
| wage loss replacement plans | IT-428 | |
| - lump-sum | IT-428 | |
| windfalls, taxation | IT-334R2 | |
| Penalties | ||
| application | TN-32 | |
| deductibility from income | IT-104R3 | |
| earnings of taxable income, deduction from income | IT-104R3 | |
| third party | TN-34 | |
| Pension | ||
| exclusion from income | IT-397R(SR) | |
| non-resident's exempt portion calculation | IT-76R2 | |
| Pension benefits | ||
| indirect payments | IT-335R2 | |
| legal and accounting fees | IT-99R5(C) | |
| tax treatment | IT-499R | |
| Pension fund corporations | ||
| quantitative limitation | TN-38 | |
| Pension plans | ||
| administrative costs, employer's business income deductions | IT-105 | |
| deceased person's lump-sum payments, taxation | IT-212R3(SR) | |
| registered – see Registered pension funds or plans | ||
| Performers – see Entertainers and performers | ||
| Permanent establishment | ||
| Canada–U.S. tax convention | ||
| - deemed | TN-44 | |
| - William A. Dudney v. The Queen | TN-22 | |
| - the Dudney case update | TN-33 | |
| corporation's, in a province | IT-177R2(C) | |
| fixed base | TN-22 | |
| interpretative issues | TN-34 | |
| provincial income allocation | TN-41 | |
| Personal exemptions – see Exemptions | ||
| Personal injury | ||
| compensation, taxation | IT-365R2 | |
| Personal service business | ||
| small business deduction | IT-73R6 | |
| the "more than five full-time employees" test | TN-41 | |
| Personal tax credits – see Tax credits, personal | ||
| Personal trust | ||
| arm's length, meaning | IT-419R2 | |
| definition and rules | IT-381R3 | |
| Persons – see Individuals | ||
| Petroleum | ||
| equipment used in activities | ||
| - capital cost allowance | IT-476R | |
| Pipelines | ||
| capital cost allowance | IT-482R | |
| equipment, capital cost allowance | ||
| - petroleum and natural gas activities | IT-476R | |
| water and sewer, capital cost allowance | IT-482R | |
| Political contributions | ||
| eligible expense | IT-143R3 | |
| Power saws | ||
| capital cost allowance | IT-501(SR) | |
| Practitioners | ||
| convention expenses, deductions | IT-131R2 | |
| Premiums | ||
| annuity contract | ||
| - unfixed | IT-87R2 | |
| cost of borrowing money for, deductibility | IT-309R2 | |
| leases extension or cancellation, income | IT-359R2 | |
| private health services plan | IT-339R2 | |
| private health services plan, fringe benefit | IT-470R(C) | |
| provincial health insurance paid by employer | IT-470R(C) | |
| registered retirement savings plans, deductions | IT-124R6 | |
| Prepaid amounts | ||
| reserve | ||
| - impact of the Ellis Vision case | TN-32 | |
| Prescribed devices and equipment | ||
| list | IT-519R2(C) | |
| medical expenses | IT-519R2(C) | |
| Preventive and diagnostic treatments | ||
| medical expenses | IT-519R2(C) | |
| Price adjustment | ||
| clauses re property transfer agreements | IT-169 | |
| Principal business – see Business | ||
| Principal business corporations | ||
| defined re exploration and development expenses | IT-400(SR) | |
| qualifying business operations | IT-400(SR) | |
| Principal residence | ||
| defined for rental property | IT-371 | |
| ownership | IT-437R | |
| tax treatment | IT-120R6 | |
| Private corporations | ||
| Canadian-controlled – see Private corporations, Canadian-controlled | ||
| capital dividend account | IT-66R6 | |
| capital dividend election | IT-66R6 | |
| defined | IT-391R | |
| dividend refund | IT-243R4 | |
| life insurance proceeds on death | IT-430R3(C) | |
| Part IV tax on dividends | IT-269R4 | |
| Private corporations, Canadian-controlled | ||
| business investment losses on shares | IT-484R2 | |
| defined | IT-458R2 | |
| - unanimous shareholder agreements | TN-44 | |
| determination | ||
| - Sedona decision | TN-38 | |
| qualification | IT-458R2 | |
| Silicon Graphics Ltd. v. The Queen | TN-25 | |
| stock options | ||
| - employees | IT-113R4 | |
| Private health services plan | ||
| defined | IT-339R2 | |
| medical expenses | IT-519R2(C) | |
| premiums paid by employer | ||
| - employees' fringe benefits | IT-470R(C) | |
| Privileges and Immunities (NATO) Act | ||
| exempt income | IT-397R(SR) | |
| Prizes – see Awards, gifts and prizes | ||
| Production | ||
| selling price based on | IT-462 | |
| Professional membership | ||
| fees paid by employer | ||
| - employees' fringe benefits | IT-470R(C) | |
| Professionals | ||
| corporations used by | IT-189R2 | |
| election | IT-457R | |
| work in progress | ||
| - deceased persons | IT-212R3(SR) | |
| Professors and teachers | ||
| pension plan contributions | IT-167R6 | |
| Profit-sharing plans | ||
| allocation to beneficiaries | IT-379R | |
| payments computed by reference to profits | IT-280R(SR) | |
| trust governed by an EPSP | IT-280R(SR) | |
| Profit-sharing plans, deferred | ||
| foreign property taxation | IT-412R2 | |
| transfers of funds between plans | IT-528 | |
| Profits | ||
| gambling, taxation | IT-334R2 | |
| manufacturing and processing, corporate taxes | IT-145R(C) | |
| payments from profit-sharing plan | IT-280R(SR) | |
| reasonable expectation | ||
| - cases review | TN-25 | |
| sale of real estate | IT-218R | |
| Property | ||
| acquisition | ||
| - deductibility of interest | IT-533 | |
| appropriation to shareholder | IT-432R2 | |
| business – see Property, business | ||
| capital – see Property, capital | ||
| capital cost of, defined | IT-285R2 | |
| convertible | ||
| - fractional interest in shares | IT-115R2 | |
| cultural – see Property, cultural | ||
| deemed acquisition on becoming resident | IT-451R | |
| deemed disposition on ceasing to be resident | IT-451R | |
| - election to exclude or include property | IT-451R | |
| - election to pay tax by instalment | IT-451R | |
| depreciable – see Property, depreciable | ||
| disposition – see Property disposition | ||
| distribution to employees profit-sharing plans | IT-379R | |
| dwelling, ownership defined | IT-437R | |
| ecological – see Property, ecological | ||
| eligible capital – see Property, eligible capital | ||
| exchange, shareholder and corporation | IT-432R2 | |
| exchanges | IT-259R4 | |
| expropriation | ||
| - replacement property | IT-259R4 | |
| family farm transfer to child | ||
| - death, on | IT-349R3 | |
| - inter vivos | IT-268R3(SR); IT-268R4 | |
| foreign – see Property, foreign | ||
| former property | ||
| - adjustment resulting from the replacement of | IT-259R4 | |
| identical – see Property, identical | ||
| impact of IFRS | TN-42 | |
| income tax for non-profit organizations | IT-83R3 | |
| interest of a spouse in property in the Province of Quebec | IT-325R2 | |
| leasing – see Property, leasing | ||
| losses, deductibility | IT-232R3 | |
| misclassified, capital cost allowance | IT-190R2 | |
| ownership, defined | IT-437R | |
| part disposition, apportionment of adjusted cost base | IT-264R(SR) | |
| production or use, selling price as basis for | IT-462 | |
| real – see Property, real | ||
| recreational – see Property, recreational | ||
| rental – see Property, rental | ||
| replacement | IT-259R4 | |
| amalgamation of corporations | IT-474R2 | |
| resource – see Property, resource | ||
| sale, inclusion in income | IT-170R | |
| sale on deferred payment basis, special reserves | IT-154R | |
| stolen or embezzled by shareholder | IT-432R2 | |
| substituted – see Property, substituted | ||
| tax – see Property tax | ||
| taxable Canadian – see Property, taxable Canadian | ||
| timber resource – see Timber resource properties | ||
| transfer – see Property transfer or loan | ||
| transferred, capital cost allowance | IT-190R2 | |
| Property, business | ||
| conversion from or to inventory | IT-102R2 | |
| Property, capital | ||
| amalgamation | IT-474R2 | |
| conversion from or to inventory | ||
| - business property | IT-102R2 | |
| conversion into inventory | IT-218R | |
| cost allowance | ||
| - tangible, class 8 property | IT-472(SR) | |
| cost base, adjustment | IT-456R(SR) | |
| eligible – see Property, eligible capital | ||
| gift to charity, etc. | IT-288R2 | |
| inter vivos gifts to individuals or through trusts | IT-209R(SR) | |
| legal and accounting fees | IT-99R5(C) | |
| owned December 31, 1971 | ||
| - capital cost to testamentary trust | IT-130 | |
| reduction of the cost | ||
| government assistance | IT-273R2 | |
| Property, cultural | ||
| certified | IT-407R4(C) | |
| deductions as gift | IT-407R4(C) | |
| - official receipts | IT-96R6 | |
| disposition to designated Canadian institutions | IT-407R4(C) | |
| Property, depreciable | ||
| acquisition date, effect on capital cost allowance | IT-285R2 | |
| amalgamation of corporations | IT-474R2 | |
| capital cost allowance | ||
| - class 8 property | IT-472(SR) | |
| - deductibility | IT-128R | |
| clearing or levelling cost | IT-485 | |
| disposition | ||
| - combined consideration | IT-220R2(SR) | |
| family farm transfer to child on death | IT-349R3 | |
| legal and accounting fees | IT-99R5(C) | |
| petroleum and natural gas activities | IT-476R | |
| proceeds of disposition | IT-220R2(SR) | |
| scientific research and experimental development | IT-151R5(C) | |
| Property, ecological | ||
| deduction as gift | ||
| - official receipts | IT-96R6 | |
| Property, eligible capital | ||
| bad debts on sale of | IT-123R4; IT-123R6 | |
| ceasing to carry on business | IT-313R2 | |
| cumulative eligible capital calculation | IT-123R4; IT-123R6 | |
| deceased person's | IT-313R2 | |
| eligible capital amounts received on disposition | IT-386R | |
| eligible capital expenditures | IT-143R3 | |
| government rights | IT-313R2 | |
| inter vivos transfer of farm property to child | IT-268R3(SR); IT-268R4 | |
| legal and accounting fees | IT-99R5(C) | |
| new system for calculation | IT-123R6 | |
| replacement property | IT-259R4 | |
| transactions, accounting for | IT-123R4; IT-123R6 | |
| Property, foreign | ||
| capital cost allowance | IT-285R2 | |
| foreign tax credit re capital gains and losses | IT-395R2 | |
| registered pension plans, special tax | IT-412R2 | |
| Property, identical | ||
| bonds, debentures, notes, etc. | IT-387R2(C) | |
| commodity futures contracts | IT-387R2(C) | |
| convertible shares | IT-387R2(C) | |
| defined | IT-387R2(C) | |
| escrowed shares | IT-387R2(C) | |
| fractional interest in shares | IT-115R2 | |
| gold bullion and gold certificates | IT-387R2(C) | |
| indexed securities | IT-387R2(C) | |
| life insurance corporations, conditions | IT-387R2(C) | |
| rights to buy additional shares | IT-116R3 | |
| stock dividends | IT-88R2 | |
| Property, leasing | ||
| capital cost allowance | IT-443(SR) | |
| excluded properties | IT-443(SR) | |
| Property, real | ||
| income inclusion on sale | IT-170R | |
| interest in | IT-176R2 | |
| Property, recreational | ||
| camps, lodge, yachts, golf courses and facilities – expenses | IT-148R3 | |
| Property, rental | ||
| business or property income | IT-434R(SR) | |
| capital cost allowance | IT-434R(SR) | |
| capital cost allowance, exceptions to restrictions | IT-371 | |
| capital cost allowance restrictions | IT-195R4 | |
| capital cost of $50,000 or more, taxation | IT-274R | |
| meaning of "principal business" in relation to | IT-371 | |
| purchase price allocation | TN-38 | |
| taxation year of lessor | IT-434R(SR) | |
| Property, resource | ||
| amalgamation of corporations | IT-474R2 | |
| Canadian, defined | IT-125R4 | |
| Crown charges | IT-438R2 | |
| disposition | IT-125R4 | |
| foreign, disposition | IT-125R4 | |
| government assistance | IT-273R2 | |
| involuntary disposition | IT-125R4 | |
| partnership's, disposition | IT-125R4 | |
| provincial incentive credit | IT-438R2 | |
| Property, substituted | ||
| cost base, adjustment | IT-456R(SR) | |
| Property, taxable Canadian | ||
| interests and options, real property and shares | IT-176R2 | |
| non-residents | IT-420R3(SR) | |
| Property disposition | ||
| consideration, absence of | IT-460 | |
| conversion of shares | IT-146R4 | |
| cultural property | ||
| - designated Canadian institutions | IT-407R4(C) | |
| deemed | ||
| - on ceasing to be resident | IT-451R | |
| - on ceasing to be resident election to exclude or include property | IT-451R | |
| - on ceasing to be resident election to pay tax by instalment | IT-451R | |
| former business property | IT-491(SR) | |
| interest in a life insurance policy | IT-87R2 | |
| partial, adjusted cost base | IT-264R(SR) | |
| partial, capital cost allowance | IT-418 | |
| partnership acquiring from members | IT-413R | |
| principal residence | IT-120R6 | |
| replacement property | IT-259R4 | |
| selling price based on production or use | IT-462 | |
| timber resource property and timber limits | IT-481(C) | |
| unpaid amounts | IT-109R2 | |
| Property tax | ||
| land developers | IT-153R3 | |
| Property transfer or loan | ||
| after separation, divorce or annulment | IT-325R2 | |
| agreements, price adjustment clauses | IT-169 | |
| attribution of income | IT-434R(SR) | |
| capital cost allowance | IT-190R2; IT-434R(SR) | |
| exchange of property | IT-259R4 | |
| family farm to child on death | ||
| - inter vivos | IT-268R3(SR); IT-268R4 | |
| - intergenerational | IT-349R3 | |
| inter vivos transfer of farm to child | IT-268R3(SR); IT-268R4 | |
| inter-spousal | IT-511R | |
| price adjustment clauses | IT-169 | |
| to corporation under subsection 85(1) | IT-291R3 | |
| - cash method taxpayer | IT-433R | |
| to minor | IT-510 | |
| Proprietors | ||
| thefts by | IT-185R(C) | |
| Protective Trusts | ||
| transfer of property | TN-7 | |
| Provinces | ||
| incentive credits on resource activities | IT-438R2 | |
| Provincial health insurance plans | ||
| premiums paid by employer | ||
| - employees' fringe benefits | IT-470R(C) | |
| Public corporations | ||
| defined | IT-391R | |
| Public service employees | ||
| death benefits | IT-508R | |
| Publicly traded company | ||
| indirect ownership | TN-41 | |
| Pumping equipment for gas, etc. | ||
| capital cost allowance | IT-472(SR) | |
Q
| Topic | Bulletin or Technical News |
|---|---|
| Quebec government | |
| condominium ownership plan, capital cost allowance | IT-304R2 |
R
| Topic | Bulletin or Technical News |
|---|---|
| Radio and television | |
| program prizes, taxation | IT-213R |
| RCMP pensions | |
| exempt income | IT-397R(SR) |
| Ready-mix concrete truck | |
| manufacturing and processing deduction | IT-411R |
| Real estate – see also Property, real | |
| conversion into inventory | IT-218R |
| options | IT-403R |
| profits from sale of | IT-218R |
| Reasonable amount | |
| interest deductibility | IT-533 |
| Reassessments | |
| options exercised in later year | IT-384R(SR) |
| Recreational facilities | |
| employees fringe benefits | IT-470R(C) |
| taxation | IT-148R3 |
| Rectification orders | |
| acceptance | TN-22 |
| Refinancing transactions | |
| interest deductibility | IT-533 |
| Refrigeration equipment | |
| capital cost allowance | IT-472(SR) |
| Refundable dividend tax on hand | |
| private corporation | IT-243R4 |
| - taxable dividends | IT-269R4 |
| Refundable tax credit | |
| medical expenses | IT-519R2(C) |
| Registered charities | |
| fund‑raising events | |
| - food, beverages and entertainment expenses | IT-518R |
| Registered education savings plans | |
| qualified investments | IT-320R3 |
| Registered home ownership savings plans | |
| foreign property, taxation | IT-412R2 |
| Registered pension funds or plans | |
| contributions | |
| - current and past services | IT-167R6 |
| - interest or money borrowed for | IT-167R6 |
| - non-deductible | IT-167R6 |
| foreign property, taxation | IT-412R2 |
| transfer of funds to | IT-167R6 |
| transfer of retiring allowance | IT-337R4(C) |
| transfers of funds between plans | IT-528 |
| Registered retirement income funds | |
| benefits after maturity | IT-500R |
| deceased person's, taxation | IT-212R3(SR) |
| qualified investments | IT-320R3 |
| payments on death of annuitant | IT-500R |
| payments to non-residents | IT-500R |
| premium deductions and refund | IT-124R6 |
| qualified investments | IT-320R3 |
| refund of premiums | IT-500R |
| - out of matured plan | IT-500R |
| - out of un-matured plan | IT-500R |
| - pension income or qualified pension income | IT-500R |
| spouse or common-law partner, for | IT-307R4 |
| - premiums paid | IT-124R6 |
| transfer between plans | IT-124R6; IT-307R4; IT-528 |
| transfer of funds | IT-124R6 |
| - pension fund or plan, to | IT-167R6 |
| transfer of pension, etc. | IT-124R6 |
| transfer of retiring allowance | IT-337R4(C) |
| Registered retirement savings plans | |
| spousal or common-law partner plan | IT-307R4 |
| Rehabilitative therapy | |
| medical expenses | IT-519R2(C) |
| Related persons | |
| arm's length | IT-419R2 |
| Relevant percentage | |
| defined | IT-125R4 |
| Religious denomination | |
| residence deduction | IT-141R(C) |
| Remote work locations | |
| employment at, deductions | IT-91R4 |
| food, beverages and entertainment expenses | IT-518R |
| Remunerations | |
| shareholder/manager | TN-22 |
| - reasonableness | TN-30 |
| unpaid in taxation year, agreements | IT-109R2 |
| Renovation to a dwelling | |
| medical expenses | IT-519R2(C) |
| Rental income | |
| computation | IT-434R(SR) |
| nature of | IT-434R(SR) |
| Rental operation | |
| permanent establishment | IT-177R2(C) |
| tax treatment | IT-434R(SR) |
| Rental property – see Property, rental | |
| Rents | |
| non-residents' election re tax | IT-393R2 |
| prepaid on land or chattels, special reserve | IT-154R |
| prepayment | IT-261R |
| Reorganization | |
| expenses | IT-143R3 |
| income trusts | TN-34 |
| Replacement properties | |
| eligible capital property | IT-123R6 |
| rule v. business expansion | TN-25 |
| Representation | |
| allowance, Crown corporation's employees abroad | IT-106R3 |
| expenses | |
| - legal and accounting fees | IT-99R5(C) |
| Research | |
| assistants | IT-75R4 |
| grants | |
| - income and expense computation | IT-75R4 |
| - taxability | IT-340R(SR) |
| Reserves | |
| amounts due from sale of property | IT-154R |
| amounts to be included in income | IT-154R |
| doubtful accounts | |
| - sale of business | IT-188R(SR) |
| doubtful debts | IT-442R |
| following a winding-up | IT-154R |
| following an amalgamation | IT-154R |
| goods and services | IT-154R |
| rents received in advance | IT-154R |
| resource property, disposition | IT-125R4 |
| special | |
| - proceeds from land sale | IT-152R3 |
| - types and conditions | IT-154R |
| transfer of farm property to child | IT-268R3(SR); IT-268R4 |
| Residence | |
| Crown corporation's employees abroad | IT-106R3 |
| determination | |
| - corporations | IT-391R |
| - individuals leaving and entering Canada | IT-221R3(C) |
| - sojourners' | IT-221R3(C) |
| principal place | |
| - special work sites | IT-91R4 |
| trust or estate | IT-447 |
| Residents | |
| ceasing or becoming, deemed disposition or acquisition | IT-451R |
| deemed | |
| - residence status | IT-221R3(C) |
| partnership with non-residents, foreign tax credit | IT-81R |
| part-year | |
| - capital losses | IT-262R2 |
| - contributions to an RRSP | IT-124R6 |
| - losses | IT-262R2 |
| Resource properties – see Property, resource | |
| Retained earnings | |
| large corporations | |
| - part I.3 tax | IT-532 |
| Retirement | |
| meaning | |
| - retiring allowances | IT-337R4(C) |
| Retirement compensation arrangement | |
| flexible employee benefit programs | IT-529 |
| interpretative issues | TN-34 |
| Retirement compensation arrangement | |
| flexible employee benefit programs | IT-529 |
| interpretative issues | TN-34 |
| Retiring allowances | |
| defined | IT-337R4(C) |
| legal and accounting fees | IT-99R5(C) |
| taxation | IT-337R4(C) |
| transfers | IT-337R4(C) |
| types of receipts | IT-337R4(C) |
| Returnable containers – see Containers | |
| Returns | |
| deceased person's | IT-326R3 |
| fees or expenses, deductibility | IT-99R5(C) |
| Revolving debts | |
| loans to shareholders | IT-119R4 |
| Rights | |
| identical | IT-116R3 |
| nature of | IT-116R3 |
| to buy additional shares | IT-116R3 |
| Rights or shares | |
| application of paragraph 95(6)(b) | TN-38 |
| Rights or things – see Deceased persons | |
| Roads | |
| logging property, capital cost allowance | IT-501(SR) |
| Rollover | |
| property transfer to a corporation | IT-291R3 |
| property transfers after divorce | IT-325R2 |
| share for share exchange | IT-450R |
|
Roth IRAs |
|
| application of Canada-US Tax Convention | TN-43 |
| foreign reporting | TN-43 |
| guidelines | TN-43 |
| taxation of Roth IRAs in Canada | TN-43 |
| Royalties | |
| computer software | TN-23 |
| resource property, paid to Crown | IT-438R2 |
| timber, non-residents' election re tax | IT-393R2 |
| Rugs – see Carpets and rugs | |
| Rulings or opinions | |
| on proposed legislative amendments | TN-41 |
S
| Topic | Bulletin or Technical News |
|---|---|
| Safe income | |
| calculation | |
| - the Kruco case | TN-34 |
| - treatment of non-deductible expenses | TN-37 |
| Salary | |
| accrued by deceased persons | IT-210R2 |
| expenses to collect | |
| - legal fees | IT-99R5(C) |
| Salary and wages – see also Wage loss | |
| replacement plans | |
| legal expenses to collect | IT-99R5(C) |
| Salary deferral arrangement | |
| flexible employee benefit programs | IT-529 |
| Salesmen | |
| travel expenses | IT-522R |
| Sand and gravel | |
| sale of, farming business | IT-433R |
| Scholarships, fellowships and bursaries | |
| Canada Council grants | IT-257R |
| income computation | IT-75R4 |
| non-resident's tax rules | IT-75R4 |
| taxability | IT-340R(SR) |
| School boards | |
| taxation of elected officers | IT-292 |
| Schools | |
| day sports | |
| - child care expenses | IT-495R3 |
| Schools and colleges | |
| subsidized services by employer | |
| - employees' fringe benefits | IT-470R(C) |
| Scientific research and experimental development | |
| acquisition of control and rights | IT-151R5(C) |
| capital and current expenditures | IT-151R5(C) |
| defined | IT-151R5(C) |
| investment tax credit | IT-151R5(C) |
| list of approved entities | TN-23 |
| Part VIII tax | IT-151R5(C) |
| recapture of scientific research and experimental development allowance | IT-151R5(C) |
| research outside Canada | IT-151R5(C) |
| Securities | |
| acquisition options | IT-96R6 |
| change in terms | IT-448(SR) |
| indexed, adjusted cost base | IT-387R2(C) |
| transactions – income or capital | IT-479R(SR) |
| transactions, capital gains | IT-479R(SR) |
| Security option agreement | |
| disposed on the same day | |
| - taxable benefit on exercise | TN-41 |
| Segregated funds – see Funds | |
| Self-contained domestic establishment | |
| care in, medical expenses | IT-519R2(C) |
| Self-employed individuals | |
| automobile expenses | IT-521R |
| convention expenses | IT-131R2 |
| moving expenses | IT-178R3(C) |
| performing artists | |
| - expense deduction | IT-525R(C) |
| - guidelines as self-employed | IT-525R(C) |
| training expenses | |
| - deductibility | IT-357R2 |
| visual artists and writers, income determination | IT-504R2(C) |
| Separate business – see Business | |
| Separation | |
| property transfer after | IT-325R2 |
| Series of transactions | |
| general | TN-22 |
| Service contracts – see Contracts | |
| Services – see Goods and services | |
| Settlements | |
| payment received, taxation | IT-365R2 |
| payments made | IT-467R2 |
| structured, defined | IT-365R2 |
| Settlors | |
| attribution of trust income to | IT-369R(SR) |
| trusts having none | IT-394R2 |
| Sewer pipelines | |
| capital cost allowance | IT-482R |
| Shareholders | |
| acquisition of shares | IT-432R2 |
| amalgamation of corporations | IT-474R2 |
| appropriation of corporate property | IT-432R2 |
| arm's length dealing with corporation | IT-419R2 |
| benefits | IT-432R2 |
| - corporate owned life insurance | TN-44 |
| - options granted to acquire shares, bonds, or debentures | IT-96R6 |
| building improvements by corporation | IT-432R2 |
| connected person, corporate loans | IT-119R4 |
| cooperative apartments | IT-432R2 |
| cost of property acquired by | IT-432R2 |
| deceased, valuation of shares | IT-416R3 |
| exchange of properties | IT-432R2 |
| funds stolen or embezzled by | IT-432R2 |
| involuntary dissolution of corporation | IT-444R |
| loans | |
| - corporation issuing to | IT-119R4 |
| - exception from inclusion in income | IT-119R4 |
| - interest-free or low-interest | IT-421R2 |
| non-resident | |
| - loan by corporation, taxation | IT-119R4 |
| - rights to buy additional shares | IT-116R3 |
| obligations settled or extinguished | IT-432R2 |
| out-of-province | |
| - rights to buy additional shares | IT-116R3 |
| personal use of corporate property | IT-432R2 |
| settlement of a class action suit | |
| - cash and shares | TN-39 |
| shareholder/manager remuneration | TN-22 |
| shares entitling to choose dividends | IT-146R4 |
| specified | IT-151R5(C) |
| thefts by | IT-185R(C) |
| transfer of assets to corporation for its shares | IT-432R2 |
| Shares | |
| acquisition of | |
| - update on subsection 95(6) | TN-34, TN-36 |
| acquisition options | IT-96R6 |
| acquisition/disposition | |
| - anti-avoidance rule | TN-36 |
| adjustment to cost base | IT-456R(SR) |
| amalgamation of corporations | IT-474R2 |
| business investment losses | IT-484R2 |
| change in terms | IT-448(SR) |
| common, rights to subscribe | IT-116R3 |
| conversion | IT-146R4 |
| conversion into cash or other consideration | IT-115R2 |
| convertible | |
| - adjusted cost base | IT-387R2(C) |
| corporation's capital stock, interest in | IT-176R2 |
| cost base, adjustment | IT-456R(SR) |
| disposition of | |
| - update on subsection 95(5) | TN-34, TN-36 |
| earnout agreement, sold under | IT-426R |
| employees' right to acquire, tax treatment | IT-113R4 |
| entitled to choose dividends | IT-146R4 |
| escrowed | |
| - adjusted cost base | IT-387R2(C) |
| exchange for shares | IT-450R |
| family farm corporation, transfer to child | |
| - after death | IT-349R3 |
| - inter vivos | IT-268R3(SR); IT-268R4 |
| flow-through | |
| - donated by public corporation | TN-41 |
| fractional interests | IT-115R2 |
| held by trustee | |
| - stock options | IT-113R4 |
| inventory value adjustment | IT-328R3 |
| involuntary dissolution of corporation | IT-444R |
| issuing and selling expenses, deductions | IT-341R4 |
| losses by corporations, etc., deductibility | IT-328R3 |
| non-arm's length sale to corporation | IT-489R |
| options to acquire granted by corporation | IT-96R6 |
| paid-up capital | IT-463R2 |
| purchase loans to corporate employees or shareholders | IT-119R4 |
| sale, income inclusion | IT-170R |
| stock exchange transactions, date of disposition | IT-133 |
| transactions | IT-479R(SR) |
| transfer to a corporation | IT-291R3 |
| valuation for deceased shareholder | IT-416R3 |
| voting non-participating | |
| - value of company | TN-38; TN-44 |
| Ships and vessels | |
| capital cost allowance, accelerated rates | IT-267R2 |
| hiring from non-resident | IT-494 |
| Sick leave benefits | |
| accumulated, taxation | IT-334R2 |
| Single-purpose corporations | |
| new administrative position | TN-32 |
| Site | |
| investigation expense deduction | IT-350R |
| Small business deduction | |
| active business income | IT-73R6 |
| amalgamation of corporations | IT-474R2 |
| business limit | IT-73R6 |
| Canadian-controlled private corporations | IT-458R2 |
| personal service business | IT-73R6 |
| specified investment business | IT-73R6 |
| Snow making equipment | |
| capital cost allowance | IT-472(SR) |
| Social security (USA) | |
| tax and benefits | |
| - deductibility | IT-167R6 |
| Social security taxes | |
| v. foreign tax credit | TN-30; TN-31R2 |
| Societies – see Associations and societies | |
| Sojourners | |
| residence determination | IT-221R3(C) |
| Special clothing – see Clothing and uniforms | |
| Special reserves – see Reserves | |
| Special work site | |
| employment at, deductions | IT-91R4 |
| travel expense deduction | IT-522R |
| Specified employee | |
| loans to shareholders | IT-119R4 |
| Specified investment business | |
| small business deduction | IT-73R6 |
| Specified partnership | |
| income/loss | IT-73R6 |
| Specified shareholders | |
| loans to shareholders | IT-119R4 |
| Specified investment flow-through | |
| conditional agreement | TN-38 |
| non-portfolio earnings | TN-38 |
| real estate investment trust | TN-38 |
| transitional normal growth | TN-38 |
| Speculators | |
| commodities transaction income | IT-346R |
| Split income | |
| indirect payments | IT-335R2 |
| Spouse trusts | |
| farm property transferred to child | IT-349R3 |
| gains arising from deemed dispositions | IT-381R3 |
| inter-vivos gifts of capital property | IT-209R(SR) |
| tainted | IT-305R4 |
| taxable capital gain | |
| - restriction on the deduction | IT-381R3 |
| testamentary | IT-305R4 |
| Spouses | |
| abroad with employee of Crown corporation, taxation | IT-106R3 |
| child care expenses | IT-495R3 |
| defined (extended meaning) | IT-325R2; IT-511R; IT-515R2; IT-516R2 |
| employee's travelling expense | |
| - fringe benefits | IT-470R(C) |
| inter vivos gifts of capital property | IT-209R(SR) |
| non-resident – personal tax credit | IT-513R |
| partnership business | IT-231R2 |
| property transfer after separation, divorce or annulment | IT-325R2 |
| registered retirement savings plans for | IT-307R4 |
| - premiums paid | IT-124R6 |
| rental operation | IT-434R(SR) |
| tax credit | IT-513R |
| taxable dividends received | |
| - after 1987, election to include in income | IT-295R4 |
| - election to include in income | IT-295R4 |
| testamentary trust | IT-305R4 |
| transfer of property to | IT-511R |
| transfer of unused education tax credit | IT-515R2 |
| transfer of unused tuition tax credit | IT-516R2 |
| Standby charge | |
| automobiles supplied by employer for personal use | IT-63R5 |
| Stock benefit | |
| withholding requirements | TN-41 |
| Stock dividends – see Dividends | |
| Stock exchange transactions | |
| share disposition date | IT-133 |
| Stock options | |
| amalgamation of corporations | IT-474R2 |
| employees | |
| - deduction | TN-38 |
| - tax treatment | IT-113R4 |
| exercised by employee | |
| - employer's obligation to withhold | TN-41 |
| Stocks | |
| split and consolidation, valuation | IT-65 |
| Storage equipment | |
| capital cost allowance | IT-472(SR) |
| Structures – see Buildings and structures | |
| Student | |
| assistantships | IT-75R4 |
| child care expenses | IT-495R3 |
| loans | IT-75R4 |
| moving expenses | IT-178R3(C) |
| Subdivision | |
| land developers' costs | IT-153R3 |
| Subject corporation | |
| taxable dividends received | |
| - part IV tax | IT-269R4 |
| Subscriber list | |
| income tax publications | TN-27 |
| Subsection 95(6) | |
| scope of application | TN-32 |
| Subsidiaries | |
| permanent establishment | IT-177R2(C) |
| Subsidies – see Grants, subsidies, etc. | |
| Succession duties | |
| interest deductibility | IT-530 |
| Superannuation | |
| deceased person's | IT-508R |
| tax treatment | IT-499R |
| Supplies on hand – see Inventory | |
| Support payment | |
| deductibility | IT-530R |
| definitions | IT-530R |
| legal and accounting fees | IT-99R5(C); TN-24 |
| personal tax credits | IT-513R |
| reimbursement | IT-530R |
| Surface rentals | |
| farming business income | IT-433R |
| lump-sum payments | IT-200 |
| Surface transit passes | |
| provided to family members of transit employees | |
| - taxable employment benefits | TN-40 |
| Surplus | |
| large corporations | |
| - part I.3 tax | IT-532 |
| Swimming pool filtration equipment | |
| capital cost allowance | IT-472(SR) |
| Syndicate | |
| interests | |
| - expenses of issuing or selling | IT-341R4 |
T
| Topic | Bulletin or Technical News |
|---|---|
| Takeovers, corporate | |
| legal and accounting costs | IT-99R5(C) |
| Tax | |
| property – see Property tax | |
| Tax agreements and conventions | |
| additional taxes on corporations carrying on business in Canada | IT-137R3(SR) |
| Canada-U.S. | |
| - capital gains | IT-173R2(SR) |
| - cross-border payments | TN-44 |
| - US LLC with Canadian branch | TN-44 |
| forms – Declaration of benefits | TN-44 |
| paid-up capital increase by ULC | TN-44 |
| Tax avoidance | |
| general | TN-30 |
| Tax audits | |
| consistency | TN-44 |
| enhanced | TN-34 |
| Tax credits | |
| certified cultural property | |
| - individuals | IT-407R4(C) |
| disability | IT-519R2(C) |
| dividend – see Tax credits, dividends | |
| education – see Tax credits, education | |
| employment – see Tax credits, employment | |
| foreign – see Tax credits, foreign | |
| medical expenses | IT-519R2(C) |
| non-refundable in the case of a deceased person | IT-326R3 |
| ordering of | IT-523 |
| personal – see Tax credits, personal | |
| refundable – see Tax credits, refundable | |
| tuition – see Tax credits, tuition | |
| Tax credits, dividends | |
| dividends from taxable Canadian corporation | IT-67R3 |
| inter-spousal property transfers and loans | IT-511R |
| property transfer to minors | IT-510 |
| Tax credits, education | |
| definitions and calculation | IT-515R2 |
| Tax credits, employment | |
| overseas employment | IT-497R4 |
| Tax credits, foreign | |
| beneficiaries | IT-201R2 |
| carry-forward and carry-back of unused credits IT-520(C) | |
| claim and computation | IT-270R3 |
| deductions for | IT-270R3 |
| eligibility | IT-270R3 |
| foreign source capital gains and losses | IT-395R2 |
| formula | IT-270R3; IT-395R2 |
| non-residents' | IT-270R3 |
| overseas employment | IT-497R4 |
| resident partner's, determination | IT-81R |
| social security taxes | TN-30; TN-31R2 |
| territorial source of income | IT-270R3 |
| trusts | IT-201R2 |
| Tax credits, personal | |
| calculation | IT-513R |
| different types | IT-513R |
| support payments | IT-530R |
| Tax credits, refundable | |
| medical expenses | IT-519R2(C) |
| Tax credits, tuition | |
| eligible tuition fees | IT-516R2 |
| Tax-Free Savings Accounts (TFSAs) | |
| key employee, shares issued to TFSA for | TN-44 |
| Tax losses | |
| sale | TN-34 |
| Tax shelters | |
| definition | TN-41 |
| donation of flow-through shares | TN-41 |
| Rulings position | TN-22 |
| Taxable Canadian property | |
| transfer to a corporation | IT-291R3 |
| Taxable employment benefits | |
| administrative policy change | TN-40 |
| Taxable dividends | |
| allocation to employees profit-sharing plans | IT-379R |
| exempt from part IV tax | IT-269R4 |
| part IV tax | IT-269R4 |
| Taxation year | |
| corporations with different | IT-64R4(C) |
| corporations emigrating | IT-451R |
| Taxes | |
| inter vivos trusts | IT-406R2 |
| resource property, paid to Crown | IT-438R2 |
| Taxpayers | |
| deceased | |
| - exchange of property | IT-259R4 |
| partnership deemed to be | IT-413R |
| special reserves – see Reserves | |
| Teachers – see Professors and teachers | |
| Television – see Radio and television | |
| Tenants | |
| premiums re lease extension or cancellation, income | IT-359R2 |
| Terminal allowance | |
| eligible capital property | IT-123R6 |
| Testamentary trusts | |
| cost of property owned on December 31, 1971 | IT-130 |
| spouse trust | IT-305R4 |
| Thefts, defalcation, embezzlement | |
| gains from | IT-256R |
| loss of trading assets, deductions for | IT-185R(C) |
| Thin capitalization | |
| "beginning of a calendar month" | TN-38 |
| impact of IFRS | TN-42 |
| interest on debts owing to specified non-residents | IT-59R3 |
| Tickets | |
| deferred cash purchase, of Canadian Wheat Board | IT-184R |
| lottery, vendors' receipts | IT-404R |
| official receipts, considered as | IT-110R3 |
| - split-receipting, proposed guidelines | TN-26 |
| Timber | |
| royalties, non-residents' election re tax | IT-393R2 |
| Timber limits and cutting rights | |
| tax treatment | IT-481(C) |
| Timber resource properties | |
| partial disposition | IT-418 |
| tax treatment | IT-481(C) |
| Tools | |
| cost reimbursed or paid by employer | |
| - employees' fringe benefits | IT-470R(c) |
| defined | IT-422 |
| Topsoil | |
| sale of, farming business | IT-433R |
| Trade debts | |
| loans to shareholders | IT-119R4 |
| Trade unions | |
| annual dues, deductions and certification | IT-103R |
| defined | IT-103R |
| payments received by members | IT-334R2 |
| Trademarks | |
| expense of acquisition | IT-143R3 |
| Trade payables | |
| debt obligations | TN-41 |
| Training expenses | |
| care of an individual with mental or physical infirmity | IT-519R2(C) |
| deductibility | IT-357R2 |
| in a school | |
| - medical expenses | IT-519R2(C) |
| self-employed individuals', deductibility | IT-357R2 |
| Transactions | |
| adventure or concern in nature of trade | IT-459 |
| arm's length | IT-419R2 |
| business, pre-incorporation | IT-454 |
| commodity futures, taxation | IT-346R |
| non-arm's length – see Transactions, non-arm's length | |
| securities | IT-479R(SR) |
| series of | TN-22 |
| Transactions, non-arm's length | |
| defined | IT-419R2 |
| sale of land | IT-152R3 |
| shares to corporations | IT-489R |
| Transfer | |
| commission income to corporation | TN-22 |
| depreciable capital property | IT-291R3 |
| depreciable property to another class | |
| - recapture and terminal loss | IT-478R2 |
| eligible capital property | IT-123R6; IT-291R3 |
| inter vivos of farm property to parent, to child | IT-268R3(SR); IT-268R4 |
| principal residence | IT-120R6 |
| rights to income | IT-440R2 |
| work in progress | IT-457R |
| Transfer pricing | |
| competent authority assistance | TN-41 |
| update | TN-34 |
| Transplants | |
| bone marrow or organ, medical expenses | IT-519R2(C) |
| Transportation | |
| benefits or allowances | |
| - special work site or remote work locations | IT-91R4 |
| food, beverages and entertainment included in fares | IT-518R |
| initial and terminal | |
| - special work sites or remote work locations | IT-91R4 |
| of patient and accompanying individual | |
| - medical expenses | IT-519R2(C) |
| subsidized by employer | |
| - employees' fringe benefits | IT-470R(C) |
| Transportation passes | |
| employees' fringe benefits | IT-470R(C) |
| Travel expenses | |
| employee's | IT-522R |
| - spouse, fringe benefits | IT-470R(C) |
| of patient and accompanying individual | |
| - medical expenses | IT-519R2(C) |
| rental operation | IT-434R(SR) |
| scientific research and experimental development expenditures | IT-151R5(C) |
| within municipality or metropolitan area | |
| - taxable employment benefits | TN-40 |
| Treaty – also see Canada-U.S. tax convention and Tax agreements and conventions | |
| interpretation | TN-34 |
| mutual administrative assistance in tax matters | TN-34 |
| resident of convenience | TN-35 |
| shopping | |
| - general anti-avoidance rule | TN-22 |
| Tree farms – see Farmers and fishermen | |
| Trust accounts | |
| disbursements by lawyer | IT-129R |
| lawyers', interests | IT-129R |
| Trustees and control | |
| changes | TN-34 |
| Trusts – see also Estates | |
| allowable capital losses | IT-381R3 |
| amounts payable in a taxation year | IT-286R2 |
| amounts received as scholarship, fellowships, bursaries, prizes, research grants, etc | IT-75R4 |
| anti-avoidance rule | IT-381R3 |
| arm's length relationship | IT-419R2 |
| beneficiaries | |
| - amounts payable to | IT-381R3 |
| - flow-through of taxable dividends | IT-524 |
| - preferred beneficiaries, defined | IT-394R2 |
| - preferred beneficiary, election | IT-394R2 |
| capital interest, adjusted cost base | IT-456R(SR) |
| cemetery care | IT-531 |
| deductions from income | |
| - amounts payable to beneficiaries | IT-381R3 |
| dividends from taxable Canadian corporations | IT-67R3 |
| double taxation relief | IT-381R3 |
| employee, taxation | IT-502(SR) |
| flow-through of taxable capital gains to beneficiary | IT-381R3 |
| foreign tax credit | IT-201R2 |
| governed by an eligible funeral arrangement | IT-531 |
| government assistance | IT-273R2 |
| health and welfare | |
| - defined | IT-85R2 |
| - employees | IT-85R2 |
| income | |
| - attribution to settlor | IT-369R(SR) |
| - beneficiary | IT-381R3 |
| - payable to beneficiaries | IT-342R |
| - phantom | IT-342R |
| income interest | |
| - adjusted cost base | IT-342R |
| - disposition | IT-385R2 |
| - renunciation | IT-385R2 |
| inter vivos gifts of capital property through | IT-209R(SR) |
| inter vivos, tax payable | IT-406R2 |
| interest income | IT-396R |
| minors | |
| - transfer of farming property | IT-268R3(SR); IT-268R4 |
| non-resident beneficiaries | |
| - withholding tax | IT-465R |
| options to acquire trust units | IT-96R6 |
| personal, defined | IT-381R3 |
| residence determination | IT-447 |
| Roth IRAs governed by trusts | TN-43 |
| spouse – see Spouse trusts | |
| taxable capital gains | IT-381R3 |
| testamentary – see Testamentary trusts | |
| unit – see Unit trusts | |
| vacation pay, plans under collective agreement | IT-389R |
| without settlors or preferred beneficiaries | IT-394R2 |
| Tuition benefits | |
| value of scholarships, fellowships, etc | IT-75R4 |
| Tuition fees | |
| eligible fees | IT-516R2 |
| employer paid, fringe benefits | IT-470R(C) |
| refund of | IT-516R2 |
| tax credit | IT-516R2 |
U
| Topic | Bulletin or Technical News |
|---|---|
| Uniforms – see Clothing and uniforms | |
| Union – see Trade unions | |
| Unit trusts | |
| expenses for selling units, deductions | IT-341R4 |
| options to acquire granted by trust | IT-96R6 |
| United States of America | |
| social security – see Social security (USA) | |
| Unpaid amounts – see Remunerations; Expenses | |
| Unrelated persons | |
| arm's length | IT-419R2 |
| Usage of money | |
| interest deductibility | IT-533 |
| Use of property | |
| same or similar | |
| - exchange of property | IT-259R4 |
V
| Topic | Bulletin or Technical News |
|---|---|
| Vacation Pay | |
| accumulated, taxation | IT-334R2 |
| trusts established under collective agreements | IT-389R |
| Vendors | |
| lottery tickets, receipts | IT-404R |
| Vessels – see Ships and vessels | |
| Visiting professors – see Professors and teachers | |
| Visual artists | |
| income determination | IT-504R2(C) |
| Vow of perpetual poverty | |
| deductions allowed and disallowed | IT-86R |
W
| Topic | Bulletin or Technical News |
|---|---|
| Wage loss replacement plans | |
| benefits computation | IT-428 |
| premiums paid by employer | |
| - employees' fringe benefits | IT-470R(C) |
| Wages | |
| accrued by deceased persons | IT-210R2 |
| expenses to collect | |
| - legal expenses | IT-99R5(C) |
| Water pipelines | |
| capital cost allowance | IT-482R |
| Water well equipment | |
| capital cost allowance | IT-472(SR) |
| Windfalls | |
| income, taxation | IT-334R2 |
| Winding-up | |
| defined | IT-126R2 |
| dividends, time significance | IT-149R4 |
| farm corporations | IT-427R |
| investment tax credit of parent corporation | IT-151R5(C) |
| losses of a corporation | IT-302R3 |
| losses of predecessor corporation | IT-232R3 |
| partnership, property disposition | IT-378R |
| replacement property acquired upon | IT-259R4 |
| scientific research and experimental development | IT-151R5(C) |
| settlement of debts | IT-142R3 |
| unpaid amounts | IT-109R2 |
| unused foreign tax credits | IT-520(C) |
| Withholding taxes | |
| dividend payments | |
| - Luxembourg intermediary | TN-44 |
| - tax treaties | TN-44 |
| interest payments | |
| - tax treaties | TN-44 |
| non-residents' | |
| - exemption on interest payments in foreign currency | IT-361R3 |
| - interest exemption on government | IT-155R3(SR) |
| - ships and aircraft hired from | IT-494 |
| - trust beneficiaries | IT-465R |
| - unpaid amounts | IT-109R2 |
| overseas employment tax credit | IT-497R4 |
| retiring allowance | IT-337R4(C) |
| scholarships, fellowships, bursaries, etc. | IT-75R4 |
| Wood assets | |
| capital cost allowance | IT-501(SR) |
| Woodlot operators – see Farmers and fishermen | |
| Work in progress | |
| deceased partner's | |
| - allocation of share in partnership | IT-278R2 |
| deceased professionals | IT-212R3(SR) |
| defined | IT-457R |
| merger of partnership | IT-471R |
| professionals' election | IT-457R |
| transfer | IT-457R |
| Work space in home | |
| expense deduction | |
| - employee | IT-352R2 |
| self-employed individual | IT-514 |
| visual artists and writers | IT-504R2(C) |
| Workers' compensation payments | |
| tax treatment | IT-202R2 |
| Working papers | |
| accountants or auditors | |
| - CRA access | TN-32 |
| Auditors | TN-34 |
| Writers | |
| income determination | IT-504R2(C) |
Part 3 – Numerical Listing of Current Interpretation Bulletins
| Bulletin | Title |
|---|---|
| IT-51R2(SR) | Supplies on hand at the end of a fiscal period |
| IT-59R3 | Interest on debts owing to specified non-residents (thin capitalization) |
| IT-63R5 | Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 |
| IT-64R4(C) | Corporations: Association and control |
| IT-65 | Stock splits and consolidations |
| IT-66R6 | Capital dividends |
| IT-67R3 | Taxable dividends from corporations resident in Canada |
| IT-73R6 | The small business deduction |
| IT-75R4 | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance |
| IT-76R2 | Exempt portion of pension when employee has been a non-resident |
| IT-79R3 | Capital cost allowance – Buildings or other structures |
| IT-81R | Partnerships – Income of non-resident partners |
| IT-83R3 | Non-profit organizations – Taxation of income from property |
| IT-85R2 | Health and Welfare trusts for employees |
| IT-86R | Vow of perpetual poverty |
| IT-87R2 | Policyholders' income from life insurance policies |
| IT-88R2 | Stock dividends |
| IT-90 | What is a partnership? |
| IT-91R4 | Employment at special work sites or remote work locations |
| IT-92R2 | Income of contractors |
| IT-95R | Foreign exchange gains and losses |
| IT-96R6 | Options granted by corporations to acquire shares, bonds or debentures and by trusts to acquire trust units |
| IT-99R5(C) | Legal and accounting fees |
| IT-102R2 | Conversion of property, other than real property, from or to inventory |
| IT-103R | Dues paid to a union or to a parity or advisory committee |
| IT-104R3 | Deductibility of fines or penalties |
| IT-105 | Administrative costs of pension plans |
| IT-106R3 | Crown corporation employees abroad |
| IT-109R2 | Unpaid amounts |
| IT-110R3 | Gifts and official donation receipts |
| IT-113R4 | Benefits to employees – Stock options |
| IT-115R2 | Fractional interest in shares |
| IT-116R3 | Rights to buy additional shares |
| IT-119R4 | Debts of shareholders and certain persons connected with shareholders |
| IT-120R6 | Principal residence |
| IT-123R4 | Disposition of and transactions involving eligible capital property |
| IT-123R6 | Transactions involving eligible capital property |
| IT-124R6 | Contributions to registered retirement savings plans |
| IT-125R4 | Dispositions of resource properties |
| IT-126R2 | Meaning of "winding-up" |
| IT-128R | Capital cost allowance – Depreciable property |
| IT-129R | Lawyers' trust accounts and disbursements |
| IT-130 | Capital property owned on December 31, 1971 – Actual cost of property owned by a testamentary trust |
| IT-131R2 | Convention expenses |
| IT-133 | Stock exchange transactions – Date of disposition of shares |
| IT-137R3(SR) | Additional tax on certain corporations carrying on business in Canada |
| IT-140R3 | Buy-sell agreements |
| IT-141R(C) | Clergy residence deduction |
| IT-142R3 | Settlement of debts on the winding-up of a corporation |
| IT-143R3 | Meaning of eligible capital expenditure |
| IT-145R(C) | Canadian manufacturing and processing profits – Reduced rate of corporate tax |
| IT-146R4 | Shares entitling shareholders to choose taxable or capital dividends |
| IT-147R3 | Capital cost allowance – Accelerated write-off of manufacturing and processing machinery and equipment |
| IT-148R3 | Recreational properties and club dues |
| IT-149R4 | Winding-up dividend |
| IT-151R4 | Scientific research and experimental development expenditures |
| IT-151R5(C) | Scientific research and experimental development expenditures |
| IT-152R3 | Special reserves – Sale of land |
| IT-153R3 | Land developers – Subdivision and development costs and carrying charges on land |
| IT-154R | Special reserves |
| IT-155R3(SR) | Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations |
| IT-158R2 | Employees' professional membership dues |
| IT-159R3 | Capital debts established to be bad debts |
| IT-167R6 | Registered pension plans – Employees' contributions |
| IT-168R3 | Athletes and players employed by football, hockey and similar clubs |
| IT-169 | Price adjustment clauses |
| IT-170R | Sale of property – When included in income computation |
| IT-173R2(SR) | Capital gains derived in Canada by residents of the United States |
| IT-176R2 | Taxable Canadian property – Interests in and options on real property and shares |
| IT-177R2(C) | Permanent establishment of a corporation in a province |
| IT-178R3(C) | Moving expenses |
| IT-184R | Deferred cash purchase tickets issued for grain |
| IT-185R(C) | Losses from theft, defalcation or embezzlement |
| IT-187 | Customer lists and ledger accounts |
| IT-188R(SR) | Sale of accounts receivable |
| IT-189R2 | Corporations used by practising members of professions |
| IT-190R2 | Capital cost allowance – Transferred and misclassified property |
| IT-195R4 | Rental property – Capital cost allowance restrictions |
| IT-196R2(SR) | Payments by employer to employee |
| IT-200 | Surface rentals and farming operations |
| IT-201R2 | Foreign tax credit – Trusts and beneficiaries |
| IT-202R2 | Employees' or workers' compensation |
| IT-206R | Separate businesses |
| IT-209R(SR) | Inter vivos gifts of capital property to individuals directly or through trusts |
| IT-210R2 | Income of deceased persons – Periodic payments and investment tax credit |
| IT-211R | Membership dues – Associations and societies |
| IT-212R3(SR) | Income of deceased persons – Rights or things |
| IT-213R | Prizes from lottery schemes, pool system betting and giveaway contests |
| IT-218R | Profit, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa |
| IT-220R2(SR) | Capital cost allowance – Proceeds of disposition of depreciable property |
| IT-221R3(C) | Determination of an individual's residence status |
| IT-226R | Gift to a charity of a residual interest in real property or an equitable interest in a trust |
| IT-231R2 | Partnerships – Partners not dealing at arm's length |
| IT-232R3 | Losses – Their deductibility in the loss year or in other years |
| IT-234 | Income of deceased persons – Farm crops |
| IT-238R2 | Fees paid to investment counsel |
| IT-242R | Retired partners |
| IT-243R4 | Dividend refund to private corporations |
| IT-244R3 | Gifts by individuals of life insurance policies as charitable donations |
| IT-256R | Gains from theft, defalcation or embezzlement |
| IT-257R | Canada Council grants |
| IT-259R4 | Exchanges of property |
| IT-261R | Prepayments of rents |
| IT-262R2 | Losses of non-residents and part-year residents |
| IT-264R(SR) | Part dispositions |
| IT-267R2 | Capital cost allowance – Vessels |
| IT-268R3(SR) | Inter vivos transfer of farm property to child [before 1993] |
| IT-268R4 | Inter vivos transfer of farm property to child |
| IT-269R4 | Part IV tax on taxable dividends received by a private corporation or a subject corporation |
| IT-270R3 | Foreign tax credit |
| IT-273R2 | Government assistance – General comments |
| IT-274R | Rental properties – Capital cost of $50,000 or more |
| IT-278R2 | Death of a partner or of a retired partner |
| IT-280R(SR) | Employees profit-sharing plans – Payments computed by reference to profits |
| IT-285R2 | Capital cost allowance – General comments |
| IT-286R2 | Trusts – Amount payable |
| IT-287R2 | Sale of inventory |
| IT-288R2 | Gifts of capital properties to a charity and others |
| IT-291R3 | Transfer of property to a corporation under subsection 85(1) |
| IT-292 | Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies |
| IT-293R(SR) | Debtor's gain on settlement of debt |
| IT-295R4 | Taxable dividends received after 1987 by a spouse |
| IT-297R2 | Gifts in kind to charity and others |
| IT-302R3 | Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 |
| IT-303(SR) | Know-how and similar payments to non-residents |
| IT-304R2 | Condominiums |
| IT-305R4 | Testamentary spouse trusts |
| IT-306R2 | Capital cost allowance – Contractor's movable equipment |
| IT-307R4 | Spousal or common-law partner registered retirement savings plans |
| IT-309R2 | Premiums on life insurance used as collateral |
| IT-313R2 | Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died |
| IT-320R3 | Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds |
| IT-322R | Farm losses |
| IT-325R2 | Property transfers after separation, divorce and annulment |
| IT-326R3 | Returns of deceased persons as "another person" |
| IT-328R3 | Losses on shares on which dividends have been received |
| IT-334R2 | Miscellaneous receipts |
| IT-335R2 | Indirect payments |
| IT-337R4(C) | Retiring allowances |
| IT-339R2 | Meaning of "private health services plan" |
| IT-340R(SR) | Scholarships, fellowships, bursaries and research grants – Forgivable loans, repayable awards and repayable employment income |
| IT-341R4 | Expenses of issuing or selling shares, units in a trust, interests in a partnership or syndicate and expenses of borrowing money |
| IT-342R | Trusts – Income payable to beneficiaries |
| IT-343R | Meaning of the term corporation |
| IT-346R | Commodity futures and certain commodities |
| IT-349R3 | Intergenerational transfers of farm property on death |
| IT-350R | Investigation of site |
| IT-352R2 | Employee's expenses, including work space in home expenses |
| IT-357R2 | Expenses of training |
| IT-359R2 | Premiums and other amounts with respect to leases |
| IT-360R2 | Interest payable in a foreign currency |
| IT-361R3 | Exemption from part XIII tax on interest payments to non-residents |
| IT-362R | Patronage dividends |
| IT-364 | Commencement of business operations |
| IT-365R2 | Damages, settlements, and similar receipts |
| IT-369R(SR) | Attribution of trust income to settlor |
| IT-371 | Rental property – Meaning of "principal business" |
| IT-373R2(C) | Woodlots |
| IT-378R | Winding-up of a partnership |
| IT-379R | Employees profit-sharing plans – Allocations to beneficiaries |
| IT-381R3 | Trusts – Capital gains and losses and the flow-through of taxable capital gains to beneficiaries |
| IT-384R(SR) | Reassessment where option exercised in subsequent year |
| IT-385R2 | Disposition of an income interest in a trust |
| IT-386R | Eligible capital amounts |
| IT-387R2(C) | Meaning of "identical properties" |
| IT-389R | Vacation pay trusts established under collective agreements |
| IT-391R | Status of corporations |
| IT-393R2 | Election re tax on rents and timber royalties – Non-residents |
| IT-394R2 | Preferred beneficiary election |
| IT-395R2 | Foreign tax credit – Foreign-source capital gains and losses |
| IT-396R | Interest income |
| IT-397R(SR) | Amounts excluded from income – Statutory exemptions and certain service or RCMP pensions, allowances and compensation |
| IT-400(SR) | Exploration and development expenses – Meaning of principal-business corporation |
| IT-403R | Options on real estate |
| IT-404R | Payments to lottery ticket vendors |
| IT-406R2 | Tax payable by an inter vivos trust |
| IT-407R4(C) | Disposition of cultural property to designated Canadian institutions |
| IT-411R | Meaning of "construction" |
| IT-412R2 | Foreign property of registered plans |
| IT-413R | Election by members of a partnership under subsection 97(2) |
| IT-416R3 | Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder |
| IT-417R2 | Prepaid expenses and deferred charges |
| IT-418 | Capital cost allowance – Partial dispositions of property |
| IT-419R2 | Meaning of arm's length |
| IT-420R3(SR) | Non-residents – Income earned in Canada |
| IT-421R2 | Benefits to individuals, corporations and shareholders from loans or debt |
| IT-422 | Definition of tools |
| IT-425 | Miscellaneous farm income |
| IT-426R | Shares sold subject to an earnout agreement |
| IT-427R | Livestock of farmers |
| IT-428 | Wage loss replacement plans |
| IT-430R3(C) | Life insurance proceeds received by a private corporation or a partnership as a consequence of death |
| IT-432R2 | Benefits conferred on shareholders |
| IT-433R | Farming or fishing – Use of cash method |
| IT-434R(SR) | Rental of real property by individual |
| IT-437R | Ownership of property (principal residence) |
| IT-438R2 | Crown charges – Resource properties in Canada |
| IT-440R2 | Transfer of rights to income |
| IT-442R | Bad debts and reserves for doubtful debts |
| IT-443(SR) | Leasing property – Capital cost allowance restrictions |
| IT-444R | Corporations – Involuntary dissolutions |
| IT-447 | Residence of a trust or estate |
| IT-448(SR) | Dispositions – Changes in terms of securities |
| IT-450R | Share for share exchange |
| IT-451R | Deemed disposition and acquisition on ceasing to be or becoming resident in Canada |
| IT-454 | Business transactions prior to incorporation |
| IT-456R(SR) | Capital property – Some adjustments to cost base |
| IT-457R | Election by professionals to exclude work in progress from income |
| IT-458R2 | Canadian-controlled private corporation |
| IT-459 | Adventure or concern in the nature of trade |
| IT-460 | Dispositions – Absence of consideration |
| IT-462 | Payments based on production or use |
| IT-463R2 | Paid-up capital |
| IT-464R | CCA – Leasehold interests |
| IT-465R | Non-resident beneficiaries of trusts |
| IT-467R2 | Damages, settlements and similar payments |
| IT-468R | Management or administration fees paid to non-residents |
| IT-469R | Capital cost allowance – Earth-moving equipment |
| IT-470R(C) | Employees' fringe benefits |
| IT-471R | Merger of partnerships |
| IT-472(SR) | Capital cost allowance – Class 8 property |
| IT-473R | Inventory valuation |
| IT-474R2 | Amalgamations of Canadian corporations |
| IT-475 | Expenditures on research and for business expansion |
| IT-476R | Capital cost allowance – Equipment used in petroleum and natural gas activities |
| IT-477(C) | Capital cost allowance – Patents, franchises, concessions and licences |
| IT-478R2 | Capital cost allowance – Recapture and terminal loss |
| IT-479R(SR) | Transactions in securities |
| IT-481(C) | Timber resource property and timber limits |
| IT-482R | Pipelines |
| IT-484R2 | Business investment losses |
| IT-485 | Cost of clearing or levelling land |
| IT-487 | General limitation on deduction of outlays or expenses |
| IT-489R | Non-arm's length sale of shares to a corporation |
| IT-490 | Barter transactions |
| IT-491(SR) | Former business property |
| IT-492 | Capital cost allowance – Industrial mineral mines |
| IT-494 | Hire of ships and aircraft from non-residents |
| IT-495R3 | Child care expenses |
| IT-496R | Non-profit organizations |
| IT-497R4 | Overseas employment tax credit |
| IT-499R | Superannuation or pension benefits |
| IT-500R | Registered retirement savings plans – Death of an annuitant |
| IT-501(SR) | Capital cost allowance – Logging assets |
| IT-502(SR) | Employee benefit plans and employee trusts |
| IT-504R2(C) | Visual artists and writers |
| IT-506 | Foreign income taxes as a deduction from income |
| IT-508R | Death benefits |
| IT-510 | Transfers and loans of property made after May 22, 1985 to a related minor |
| IT-511R | Interspousal and certain other transfers and loans of property |
| IT-512 | Determination and redetermination of losses |
| IT-513R | Personal tax credits |
| IT-514 | Work space in home expenses |
| IT-515R2 | Education tax credit |
| IT-516R2 | Tuition tax credit |
| IT-518R | Food, beverages and entertainment expenses |
| IT-519R2(C) | Medical expense and disability tax credits and attendant care expense deduction |
| IT-520(C) | Unused foreign tax credits – Carryforward and carryback |
| IT-521R | Motor vehicle expenses claimed by self-employed individuals |
| IT-522R | Vehicle, travel and sales expenses of employees |
| IT-523 | Order of provisions applicable in computing an individual's taxable income and tax payable |
| IT-524 | Trusts – Flow-through of taxable dividends to a beneficiary – After 1987 |
| IT-525R(C) | Performing artists |
| IT-526 | Farming – Cash method inventory adjustments |
| IT-527 | Distress preferred shares |
| IT-528 | Transfers of funds between registered plans |
| IT-529 | Flexible employee benefit programs |
| IT-530R | Support payments |
| IT-531 | Eligible funeral arrangements |
| IT-532 | Part I.3 – Tax on large corporations |
| IT-533 | Interest deductibility and related issues |
Part 4 – Numerical Listing of Technical News
| Number | Subject |
|---|---|
| TN-22 |
|
| TN-23 |
|
| TN-24 |
|
| TN-25 |
|
| TN-26 | Proposed Guidelines on Split-Receipting |
| TN-27 |
|
| TN-28 |
|
| TN-29 |
|
| TN-30 |
|
| TN-31R2 |
|
| TN-32 |
|
| TN-33 |
|
| TN-34 |
|
| TN-35 | Treaty Residence – Resident of Convenience |
| TN-36 | Paragraph 95(6)(b) |
| TN-37 | Safe Income Calculation – Treatment of Non‑Deductible Expenses |
| TN-38 |
|
| TN-39 | Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares |
| TN-40 | Administrative Policy Changes for Taxable Employment Benefits |
| TN-41 |
|
| TN-42 | International Financial Reporting Standards (IFRS) |
| TN-43 | Taxation of Roth IRAs |
| TN-44 |
|
Part 5 – List of cancelled and archived bulletins since the last publication of the index
None
- Date modified:
- 2012-10-16