Archived Interpretation Bulletins
In our efforts to streamline our interpretative publications and to focus our efforts on updating the most frequently used Interpretation Bulletins (ITs), the CCRA will now maintain separate pages on its web site for current and for archived ITs. As there are numerous ITs, and their subject matter so varied, this collection of information has become quite cumbersome to maintain and difficult to update on a timely basis for changes in law or interpretation. The exercise of archiving old and outdated ITs will allow us to concentrate our efforts on revising those of interest to our clients.
Archived ITs will include those that are no longer relevant due to changes in the law or changes in our interpretation of the law, as well as those that are seldom used, either because the subject matter is covered in other CCRA publications or because the information presented is no longer of interest.
However as certain information within these documents has important historical value, these archived ITs will still be accessible on our web site. It should be noted that great caution should be used when referring to these documents, as the provisions or policies they discuss may no longer be in force.
It will be possible in the future for an archived IT to be reviewed and reinstated as current, if interest in the subject matter is revivedwhether as a result of new legislation, jurisprudence or for any other reason.
Although we will endeavour to keep as up to date as possible publications identified as current, caution should nevertheless be used when relying on them. The comments in an IT on a particular topic are not an exhaustive reiteration of all of the provisions related to the topic, nor are ITs written in such a way to cover every possible circumstance or scenario. Rather, ITs are meant to provide guidance with respect to widely-used provisions of the Income Tax Act that apply to the more usual transactions or situations. In addition, while the comments in a particular paragraph of 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. Taxpayers contemplating a transaction that is seemingly covered in a bulletin should ensure there have been no subsequent court decisions or changes in the law that may affect the interpretation provided in the bulletin.
Link to Source: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/itnews-27/archived-income-tax-technical-news-no-27.html#P18_757