Current income tax interpretation bulletins (ITs)
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Current income tax interpretation bulletins (ITs)
What the “Archived” label means for interpretation bulletins
On August 1, 2013 a standardized Treasury Board of Canada Secretariat “Archived Content” notice was added to all interpretation bulletins (ITs) on the CRA website. The notice has no effect on the status or reliability of the ITs. They are current up to the effective date stated in each publication.
The “Archived” designation merely confirms that the page is not subject to Government of Canada Web standards and that the content will not be altered or updated. Each IT will be cancelled when it is replaced by an income tax folio. For more information, go to Introducing income tax folios.
Taxpayers and their representatives may continue to refer to the ITs for explanations of the CRA’s interpretation of federal income tax law, keeping in mind the caution that has always applied:
While the comments in a particular paragraph in an IT may relate to provisions of the law in force at the time they were made, such comments are not a substitute for the law. The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made.
Effective September 30, 2012, all previously archived income tax interpretation bulletins were cancelled and removed from the CRA website. For additional information, please refer to Cancellation of income tax technical publications.
IT050 - IT099 IT100 - IT149 IT150 - IT199
IT200 - IT249 IT250 - IT299 IT300 - IT349
- IT500R Registered Retirement Savings Plans - Death of an Annuitant
- IT501 Capital Costs Allowance - Logging Assets
- IT501SR Capital Cost Allowance - Logging Assets
- IT502 Employee Benefit Plans and Employee Trusts
- IT502SR Employee benefit plans and employee trusts
- CANCELLED - IT504R2-CONSOLID Visual Artists and Writers
- IT506 Foreign income taxes as a deduction from income
- IT508R Death Benefits
- IT510 Transfers and loans of property made after May 22, 1985 to a related minor
- IT511R Interspousal and Certain Other Transfers and Loans of Property
- CANCELLED - IT513R Personal Tax Credits
- CANCELLED - IT514 Work space in home expenses
- CANCELLED - IT515R2 Education Tax Credit
- CANCELLED - IT516R2 Tuition Tax Credit
- IT518R Food, Beverages and Entertainment Expenses
- CANCELLED - IT519R2-CONSOLID Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction
- CANCELLED - IT520-CONSOLID Unused Foreign Tax Credits – Carryforward and Carryback
- IT521R Motor Vehicle Expenses Claimed by Self-Employed Individuals
- IT522R Vehicle, Travel and Sales Expenses of Employees
- IT523 Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years]
- IT524 Trusts - Flow-through of taxable dividends to a beneficiary - After 1987
- CANCELLED - IT525R-CONSOLID Performing Artists
- IT526 Farming - Cash method inventory adjustments
- IT527 Distress Preferred Shares
- IT527-ERRATUM Distress Preferred Shares (Erratum)
- IT528 Transfers of Funds Between Registered Plans
- IT529 Flexible Employee Benefit Programs
- CANCELLED - IT530R Support Payments
- IT531 Eligible Funeral Arrangements
- IT532 Part I.3 - Tax on Large Corporations
- CANCELLED - IT533 Interest Deductibility and Related Issues
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- Date modified:
- 2020-10-09