| Income Tax Act Section | IT Bulletin Title | Bulletin or Technical News | IT bulletins replaced by income tax folios |
| 2 | Determination of an individual’s residence status | IT-221R3(C) | |
| 2(1) | Residence of a trust or estate | IT-447 | S6-F1-C1, Residence of a Trust or Estate |
| 3 | Price adjustment clauses | IT-169 | S4-F3-C1, Price Adjustment Clauses |
| 3 | Separate businesses | IT-206R | |
| 3 | Miscellaneous receipts | IT-334R2 | S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime |
| 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 | S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime |
| 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 | S2-F1-C1, Health and Welfare Trusts |
| 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) | Income Inclusions for business | | |
| 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) | Amounts Receivable | | |
| 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 | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 13(4), (4.1) | Exchanges of property | IT-259R4 | |
| 13(5) | Capital cost allowance – Transferred and misclassified property | IT-190R2 | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 13(5.1) | Capital cost allowance – Leasehold interests | IT-464R | |
| 13(6) | Capital cost allowance – Transferred and misclassified property | IT-190R2 | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 13(7.1) | Government assistance – General comments | IT-273R2 | |
| 13(21) | Capital cost allowance – Depreciable property | IT-128R | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 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 | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 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 | S4-F2-C1, Deductibility of Fines and Penalties |
| 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 and ITTN-12 | |
| 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 | S4-F2-C2, Business Use of Home Expenses |
| 20(1)(a) | Capital cost allowance – Buildings or other structures | IT-79R3 | |
| 20(1)(a) | Capital cost allowance – Depreciable property | IT-128R | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 20(1)(a) | Capital cost allowance – Accelerated write-off of manufacturing and processing machinery and equipment | IT-147R3 | S4-F15-C1, Manufacturing and Processing |
| 20(1)(a) | Capital cost allowance – Vessels | IT-267R2 | |
| 20(1)(a) | Capital cost allowance – General comments | IT-285R2 | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 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 | S3-F6-C1, Interest Deductibility |
| 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 | S2-F3-C2, Benefits and Allowances Received from Employment |
| 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 | S3-F4-C1, General Discussion of Capital Cost Allowance |
| 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 | S4-F11-C1, Meaning of Farming and Farming Business |
| 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 | S4-F11-C1, Meaning of Farming and Farming Business |
| 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 | S4-F8-C1, Business Investment Losses |
| 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 | S1-F3-C2, Principal Residence |
| 40(2)(f) | Prizes from lottery schemes, pool system betting and giveaway contests | IT-213R | S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime |
| 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 | S1-F3-C2, Principal Residence |
| 54 | Ownership of property (principal residence) | IT-437R | S1-F3-C2, Principal Residence |
| 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 | S1-F2-C3, Scholarships, Research Grants and Other Education Assistance |
| 56(1)(n) | Canada Council grants | IT-257R | |
| 56(1)(o) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT-75R4 | S1-F2-C3, Scholarships, Research Grants and Other Education Assistance |
| 56(1)(r) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT-75R4 | S1-F2-C3, Scholarships, Research Grants and Other Education Assistance |
| 56(1)(v) | Employees’ or workers’ compensation | IT-202R2 | |
| 56(1)(aa) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT-75R4 | S1-F2-C3, Scholarships, Research Grants and Other Education Assistance |
| 56(2) | Indirect payments | IT-335R2 | |
| 56(3) | Scholarships, fellowships, bursaries, prizes, research grants and financial assistance | IT-75R4 | S1-F2-C3, Scholarships, Research Grants and Other Education Assistance |
| 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 | S1-F3-C1, Child Care Expense Deduction |
| 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 | S3-F2-C1, Capital Dividends |
| 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 | S4-F5-C1, Share for Share Exchange |
| 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 | S4-F7-C1, Amalgamations of Canadian Corporations |
| 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 | S3-F2-C1, Capital Dividends |
| 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 | S3-F2-C1, Capital Dividends |
| 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 | S4-F16-C1, What is a Partnership? |
| 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 | S2-F1-C1, Health and Welfare Trusts |
| 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 | S6-F2-C1, Disposition of an Income Interest in a Trust |
| 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 | S7-F1-C1, Split-receipting and Deemed Fair Market Value |
| 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 | S1-F4-C1, Basic Personal & Dependant Tax Credits |
| 118.1 | Gifts and official donation receipts | IT-110R3 | S7-F1-C1, Split-receipting and Deemed Fair Market Value |
| 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 | S1-F2-C2, Tuition Tax Credit |
| 118.6 | Education tax credit | IT-515R2 | S1-F2-C1, Education and Textbook Tax Credits |
| 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 theSedona 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 | S5-F2-C1, Foreign Tax Credit |
| 126(1) | Foreign tax credit – Foreign-source capital gains and losses | IT-395R2 | S5-F2-C1, Foreign Tax Credit |
| 126(1)(a) | Social security taxes and the foreign tax credit | TN-30; TN-31R2 | |
| 126(2) | Foreign tax credit | IT-270R3 | S5-F2-C1, Foreign Tax Credit |
| 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 | S5-F2-C1, Foreign Tax Credit |
| 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 | S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs |
| 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 | S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs |
| 146.3(1) | Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds | IT-320R3 | S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs |
| 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 | S3-F2-C1, Capital Dividends |
| 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 | S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs |
| 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 | S1-F3-C2, Principal Residence |
| 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) | Individual Deemed Resident | | |
| 250.(4) | Corporation Deemed Resident (i.e. incorporated after 1965) | | |
| 250.(5.1) | Corporation Residency – Continued corporations | | |
| Not applicable | Corporation residency based on central management and mind | IT-391R | |
| Not applicable | Tie breaker rule for corporate residency i.e. Based on tax treaties with other countries Article 4(1) of OECD | Not applicable | |
| 251 | Meaning of arm’s length | IT-419R2 | S1-F5-C1, Related Persons and Dealing at Arm’s Length |
| 251(5)(b) | Sale of tax losses | TN-34 | |
| 251(5)(b) | Canadian controlled private corporation (CCPC) determination – Impact of theSedona 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 | |
| ITAR 26(3) | Stock splits and consolidations | IT-65 | |
| 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) | |
