Income Tax Folios are organized into seven Series:

• Series 1 Individuals
• Series 2 Employers and Employees
• Series 3 Property, Investments and Savings Plans
• Series 4 Businesses
• Series 5 International and Residency
• Series 6 Trusts
• Series 7 Charities, Non-profit Organizations, and other Tax Exempt Entities

Each series is comprised of several folios. A folio will contain free-standing chapters, each of which will address specific aspects of the folio topic.

Series 1 Individuals

• Folio 1 Health and Medical
• Folio 2 Students
• Folio 3 Family Unit Issues
• Folio 4 Personal Credits
• Folio 5 Transfers of Income, Property or Rights to Third Parties
• Folio 6 Deceased Individual

Series 2 Employers and Employees

• Folio 1 Specific Plans Offered by Employers to Employees
• Folio 2 Employment Expenses
• Folio 3 Employment Benefits
• Folio 4 Information Specific to Particular Fields of Employment

Series 3 Property, Investments and Savings Plans

• Folio 1 Shares, Shareholders & Securities Transactions
• Folio 2 Dividends
• Folio 3 Capital Transactions
• Folio 4 Capital Cost Allowance
• Folio 5 Eligible Capital Property
• Folio 6 Interest
• Folio 7 Real Estate or Rental Properties
• Folio 8 Resource Properties
• Folio 9 Miscellaneous Payments/Receipts
• Folio 10 Registered Plans for Individuals
• Folio 11 Transfers between Registered Plans

Series 4 Businesses

• Folio 1 General Business Concepts
• Folio 2 Deducting Business Expenses
• Folio 3 General Principles of Business Income Calculation
• Folio 4 Corporations – Status & Structures
• Folio 5 Tax Deferred Rollovers
• Folio 6 Provisions Applicable to Specific Corporations
• Folio 7 Wind-ups, Dissolutions and Amalgamations
• Folio 8 Losses
• Folio 9 Bad Debts & Debt Forgiveness
• Folio 10 Inventory
• Folio 11 Farmers
• Folio 12 Contractors & Construction
• Folio 13 Income from Professional Practices
• Folio 14 Income from Artistic Endeavours
• Folio 15 Manufacturing and Research & Development
• Folio 16 Partnerships

Series 5 International and Residency

• Folio 1 Residency
• Folio 2 Foreign Tax Credits and Deductions
• Folio 3 Cross-border Issues
• Folio 4 Foreign Currency

Series 6 Trusts

• Folio 1 Trusts and Residency Issues
• Folio 2 Beneficiaries
• Folio 3 Taxation of an Intervivos Trust and Attribution
• Folio 4 Testamentary Trusts

Series 7 Charities, Non-profit Organizations, and other Tax Exempt Entities

• Folio 1 Charitable Gifts and Deductions
• Folio 2 Non-profit Organizations
• Folio 3 Tax Exempt Entities

Related topic

• List of cancelled interpretation bulletins
• What the “Archived Content” notice means for interpretation bulletins