Table of concordance

IT bulletin-folio

A chapter of an income tax folio is usually an updated version of the technical content in one or more income tax interpretation bulletins (IT bulletin). The folios might also incorporate related material contained in an income tax technical news publication (ITTN). Chapters will be published on an as-completed basis. At that time, any IT bulletin or ITTN updated by a folio chapter will be cancelled. It is expected that the update process will take several years.

IT bulletins replaced by income tax folios and date of replacement

Bulletin number	Bulletin title	Income Tax Folio	Date replaced
IT-66R6	Capital Dividends	S3-F2-C1, Capital Dividends	16-12-2016
IT-75R4	Scholarships, Fellowships, Bursaries, Prizes, Research Grants and Financial Assistance	S1-F2-C3, Scholarships, Research Grants and Other Education Assistance	28-03-2013
IT-85R2	Health and Welfare Trusts for Employees	S2-F1-C1, Health and Welfare Trusts	27-07-2015
IT-90	What is a Partnership?	S4-F16-C1, What is a Partnership?	04-05-2015
IT-104R3	Deductibility of Fines or Penalties	S4-F2-C1, Deductibility of Fines and Penalties	10-07-2015
IT-110R3	Gifts and Official Donation Receipts	S7-F1-C1, Split-receipting and Deemed Fair Market Value	08-11-2016
IT-120R6	Principal Residence	S1-F3-C2, Principal Residence	28-03-2013
IT-128R	Capital Cost Allowance – Depreciable Property	S3-F4-C1, General Discussion of Capital Cost Allowance	09-12-2016
IT-131R2	Convention Expenses Paragraphs 7 and 8 only have been cancelled	S2-F3-C2, Benefits and Allowances Received from Employment	07-07-2016
IT-147R3	Capital Cost Allowance – Accelerated Write-off of Manufacturing and Processing Machinery and Equipment	S4-F15-C1, Manufacturing and Processing	27-09-2016
IT-148R3	Recreational Properties and Club Dues Paragraph 12 only has been cancelled	S2-F3-C2, Benefits and Allowances Received from Employment	07-07-2016
IT-169	Price Adjustment Clauses	S4-F3-C1, Price Adjustment Clauses	28-03-2013
IT-178R3	Moving Expenses	S1-F3-C4, Moving Expenses	05-04-2016
IT-185R (consol.)	Losses from Theft, Defalcation, or Embezzlement	S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime	09-12-2014
IT-190R2	Capital Cost Allowance – Transferred and Misclassified Property	S3-F4-C1, General Discussion of Capital Cost Allowance	09-12-2016
IT-196R2	Payments by Employer to Employee	S2-F3-C1, Payments from Employer to Employee	14-04-2015
IT-196R2SR	Payments by Employer to Employee	S2-F3-C1, Payments from Employer to Employee	14-04-2015
IT-213R	Prizes from Lottery Schemes, Pool System Betting and Giveaway Contents	S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime	09-12-2014
IT-220R2 IT-220R(SR)	Capital Cost Allowance – Proceeds of Disposition of Depreciable Property	S3-F4-C1, General Discussion of Capital Cost Allowance	09-12-2016
IT-221R3 (consol.)	Determination of an Individual's Residence Status	S5-F1-C1, Determining an Individual’s Residence Status	28-03-2013
IT-256R	Gains from Theft, Defalcation, or Embezzlement	S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime	09-12-2014
IT-270R3	Foreign Tax Credit	S5-F2-C1, Foreign Tax Credit	28-03-2013
IT-285R2	Capital Cost Allowance – General Comments	S3-F4-C1, General Discussion of Capital Cost Allowance	09-12-2016
IT-320R3	Qualified Investments - Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds	S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs	02-09-2016
IT-322R	Farm Losses Paragraphs 4, 5 and 6 only have been cancelled	S4-F11-C1, Meaning of Farming and Farming Business	08-11-2016
IT-334R2	Miscellaneous Receipts	S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime	09-12-2014
IT-337R4 (consolidated)	Retiring Allowances	S2-F1-C2, Retiring Allowances	08-11-2016
IT-340SR	Scholarships, Fellowships, Bursaries, and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Income	S1-F2-C3, Scholarships, Research Grants and Other Education Assistance	28-03-2013
IT-340R	Scholarships, Fellowships, Bursaries, and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Income	S1-F2-C3, Scholarships, Research Grants and Other Education Assistance	28-03-2013
IT-373R2 (consolidated)	Woodlots Paragraphs 13 and 14 only have been cancelled	S4-F11-C1, Meaning of Farming and Farming Business	08-11-2016
IT-385R2	Disposition of an Income Interest in a Trust	S6-F2-C1, Disposition of an Income Interest in a Trust	19-09-2014
IT-395R2	Foreign Tax Credit - Foreign-Source Capital Gains and Losses	S5-F2-C1, Foreign Tax Credit	28-03-2013
IT-400	Exploration and Development Expenses - Meaning of Principal-Business Corporation	S3-F8-C1, Principal-business Corporations in the Resource Industries	03-04-2015
IT-400SR	Exploration and Development Expenses - Meaning of Principal-Business Corporation	S3-F8-C1, Principal-business Corporations in the Resource Industries	03-04-2015
IT-418	Capital Cost Allowance – Partial Dispositions of Property	S3-F4-C1, General Discussion of Capital Cost Allowance	09-12-2016
IT-419R2	Meaning of Arm's Length	S1-F5-C1, Related Persons and Dealing at Arm’s Length	02-05-2014
IT-433R	Farming or Fishing – Use of Cash Method Paragraphs 8 and 9 only have been cancelled	S4-F11-C1, Meaning of Farming and Farming Business	08-11-2016
IT-437R	Ownership of Property (Principal Residence)	S1-F3-C2, Principal Residence	28-03-2013
IT-447	Residence of a Trust or Estate	S6-F1-C1, Residence of a Trust or Estate	19-09-2014
IT-450R	Share for Share Exchange	S4-F5-C1, Share for Share Exchange	12-06-2015
IT-470R (consol.)	Employees' Fringe Benefits	S2-F3-C2, Benefits and Allowances Received from Employment	07-07-2016
IT-474R2	Amalgamations of Canadian Corporations	S4-F7-C1, Amalgamations of Canadian Corporations	28-11-2014
IT-478R2	Capital Cost Allowance – Recapture and Terminal Loss	S3-F4-C1, General Discussion of Capital Cost Allowance	09-12-2016
IT-484R2	Business Investment Losses	S4-F8-C1, Business Investment Losses	27-09-2016
IT-495R3	Child Care Expenses	S1-F3-C1, Child Care Expense Deduction	28-03-2013
IT-513R	Personal Tax Credits	S1-F4-C1, Basic Personal & Dependant Tax Credits	29-04-2017
IT-514	Work Space in Home Expenses	S4-F2-C2, Business Use of Home Expenses	01-02-2017
IT-515R2	Education Tax Credit	S1-F2-C1, Education and Textbook Tax Credits	28-03-2013
IT-516R2	Tuition Tax Credit	S1-F2-C2, Tuition Tax Credit	28-03-2013
IT-519R2 (consol.)	Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction	S1-F1-C1, Medical Expense Tax Credit S1-F1-C2, Disability Tax Credit S1-F1-C3, Disability Supports Deduction	28-03-2013
IT-520 (consol.)	Unused Foreign Tax Credits – Carryforward and Carryback	S5-F2-C1, Foreign Tax Credit	28-03-2013
IT–530R	Support Payments	S1-F3-C3, Support Payments	19-08-2014
IT-533	Interest Deductibility and Related Issues	S3-F6-C1, Interest Deductibility	06-03-2015

Date modified:

2017-05-01