CRA Interpretation Bulletins (IT) and Folio Views Organized By Income Tax Act Sections

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Income Tax Act SectionIT Bulletin TitleBulletin or Technical NewsIT bulletins replaced by income tax folios
2Determination of an individual’s residence statusIT-221R3(C)   
2(1)Residence of a trust or estateIT-447 S6-F1-C1, Residence of a Trust or Estate 
3Price adjustment clausesIT-169 S4-F3-C1, Price Adjustment Clauses 
3Separate businessesIT-206R   
3Miscellaneous receiptsIT-334R2 S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime 
3Damages, settlements, and similar receiptsIT-365R2   
3Non-residents – Income earned in CanadaIT-420R3(SR)   
3Rental of real property by individualIT-434R(SR)   
3Barter transactionsIT-490   
3International Financial Reporting StandardsTN-42   
3(a)Gains from theft, defalcation or embezzlementIT-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 yearsIT-232R3   
6Athletes and players employed by football, hockey and similar clubsIT-168R3   
6(1)(a)Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992IT-63R5   
6(1)(a)Health and welfare trusts for employeesIT-85R2 S2-F1-C1, Health and Welfare Trusts 
6(1)(a)Employee fringe benefitsIT-470R(C)   
6(1)(a)Flexible employee benefit programsIT-529   
6(1)(a)Administrative policy change for taxable employment benefitsTN-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 1992IT-63R5   
6(1)(f)Wage loss replacement plansIT-428   
6(1)(g), (h)Employee benefit plans and employee trustsIT-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 1992IT-63R5   
6(1.1)Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992IT-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 1992IT-63R5   
6(3)Payments by employer to employeeIT-196R2(SR)   
6(6)Employment at special work sites or remote work locationsIT-91R4   
6(7)Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992IT-63R5   
7Benefits to employees – Stock optionsIT-113R4   
7(1.4)Employee stock option deductionTN-38   
7(8)Stock benefit withholding requirementsTN-41   
8(1)(c)Clergy Residence DeductionIT-141R(C)   
8(1)(f)Vehicle, travel and sales expenses of employeesIT-522R   
8(1)(h), (h.1)Vehicle, travel and sales expenses of employeesIT-522R   
8(1)(i)(i)Employees’ professional membership’s duesIT-158R2   
8(1)(i)(ii), (iii)Employee’s expenses, including work space in home expensesIT-352R2   
8(1)(i)(iv), (vi)Dues paid to a union or to a parity or advisory committeeIT-103R   
8(1)(j)Vehicle, travel and sales expenses of employeesIT-522R   
8(1)(m)Registered pension funds or plans – Employees’ contributionsIT-167R6   
8(1)(p), (q)Performing artistsIT-525R(C)   
9Conversion of property, other than real property, fro­m or to inventoryIT-102R2   
9Corporations used by practising members of professionsIT-189R2   
9Profits, 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 versaIT-218R   
9Government assistance – General commentsIT-273R2   
9Commodity futures and certain commoditiesIT-346R   
9WoodlotsIT-373R2(C)   
9Payments to lottery ticket vendorsIT-404R   
9Prepaid expenses and deferred chargesIT-417R2   
9Visual artists and writersIT-504R2(C)   
9(1)Income of contractorsIT-92R2   
9(1)Foreign exchange gains and lossesIT-95R   
9(1)Lawyers’ trust accounts and disbursementsIT-129R   
9(1)Surface rentals and farming operationsIT-200   
9(1)Prepayment of rentsIT-261R   
9(1)Premiums and other amounts with respect to leasesIT-359R2   
9(1)Miscellaneous farm incomeIT-425   
9(1)Business transactions prior to incorporationIT-454   
9(1)Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) appliesTN-30   
10Inventory valuationIT-473R   
10(1)International Financial Reporting StandardsTN-42   
10(4), (5)Supplies on hand at the end of a fiscal periodIT-51R2(SR)   
12(1)Income Inclusions for business     
12(1)(a)Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) appliesTN-30   
12(1)(a)International Financial Reporting StandardsTN-42   
12(1)(b)Amounts Receivable    
12(1)(b)Sale of property – When included in income computationIT-170R   
12(1)(b)International Financial Reporting StandardsTN-42   
12(1)(c)Interest incomeIT-396R   
12(1)(c)Taxation of Roth IRAsTN-43   
12(1)(g)Payments based on production or useIT-462   
12(1)(j)Taxable dividends from corporations resident in CanadaIT-67R3   
12(1)(o)Crown charges – Resources properties in CanadaIT-438R2   
12(1)(o)Safe income calculation –The Kruco caseTN-34   
12(1)(x)Government assistance – General commentsIT-273R2   
12(1)(x)Application of paragraph 12(1)(x)TN-29   
12(4)Taxation of Roth IRAsTN-43   
12.2Policyholders’ income from life insurance policiesIT-87R2   
13(1)Capital cost allowance – Recapture and terminal lossIT-478R2 S3-F4-C1, General Discussion of Capital Cost Allowance 
13(4), (4.1)Exchanges of propertyIT-259R4   
13(5)Capital cost allowance – Transferred and misclassified propertyIT-190R2 S3-F4-C1, General Discussion of Capital Cost Allowance 
13(5.1)Capital cost allowance – Leasehold interestsIT-464R   
13(6)Capital cost allowance – Transferred and misclassified propertyIT-190R2 S3-F4-C1, General Discussion of Capital Cost Allowance 
13(7.1)Government assistance – General commentsIT-273R2   
13(21)Capital cost allowance – Depreciable propertyIT-128R S3-F4-C1, General Discussion of Capital Cost Allowance 
13(21)Sale of property – When included in income computationIT-170R   
13(21)Capital cost allowance – Proceeds of disposition of depreciable propertyIT-220R2(SR)   
13(21)Capital cost allowance – Partial dispositions of propertyIT-418 S3-F4-C1, General Discussion of Capital Cost Allowance 
13(21)Dispositions – Absence of considerationIT-460   
13(21)Timber resource property and timber limitsIT-481(C)   
13(21.1)Capital cost allowance – Proceeds of disposition of depreciable propertyIT-220R2(SR)   
14Disposition of and transactions involving eligible capital propertyIT-123R4   
14Transactions involving eligible capital propertyIT-123R6   
14(1), (5)Eligible capital amountsIT-386R   
14(5)Meaning of eligible capital expenditureIT-143R3   
14(6), (7)Exchanges of propertyIT-259R4   
15(1)Benefits conferred on shareholdersIT-432R2; TN-44   
15(1)Single-purpose corporationsTN-31R2   
15(1)(c)Rights to buy additional sharesIT-116R3   
15(2)Debts of shareholders and certain persons connected with shareholdersIT-119R4   
18(1)Expenses of trainingIT-357R2   
18(1)(a)Legal and accounting feesIT-99R5(C)   
18(1)(a)Deductibility of fines or penaltiesIT-104R3 S4-F2-C1, Deductibility of Fines and Penalties 
18(1)(a)Losses from theft, defalcation or embezzlementIT-185R(C)   
18(1)(a)Membership dues – Associations and societiesIT-211R   
18(1)(a)Prepayments of rentsIT-261R   
18(1)(a)Commencement of business operationsIT-364   
18(1)(a)Damages, settlements and similar paymentsIT-467R2   
18(1)(a)Expenditures on research and for business expansionIT-475   
18(1)(a)General limitation on deduction of outlays or expensesIT-487   
18(1)(a)Motor vehicle expenses claimed by self-employed individualsIT-521R   
18(1)(b)Customer lists and ledger accountsIT-187   
18(1)(b)Damages, settlements and similar paymentsIT-467R2   
18(1)(b)Expenditures on research and for business expansionIT-475   
18(1)(c), (e)Damages, settlements and similar paymentsIT-467R2   
18(1)(e)Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) appliesTN-30   
18(1)(h)Damages, settlements and similar paymentsIT-467R2   
18(1)(l)Recreational properties and club duesIT-148R3 and ITTN-12   
18(1)(m)Crown charges – Resource properties in CanadaIT-438R2   
18(1)(t)Income tax treatment of GSTTN-38   
18(2),     
(2.2)-(2.5), (3)Land developers – Subdivision and development costs and carrying charges on landIT-153R3   
18(4)Interest on debts owing to specified non-residents (“thin capitalization”)IT-59R3   
18(4)International Financial Reporting StandardsTN-42   
18(4)(a)(ii)Thin capitalizationTN-38   
18(9)Prepaid expenses and deferred chargesIT-417R2   
18(12)Work space in home expensesIT-514 S4-F2-C2, Business Use of Home Expenses 
20(1)(a)Capital cost allowance – Buildings or other structuresIT-79R3   
20(1)(a)Capital cost allowance – Depreciable propertyIT-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 equipmentIT-147R3 S4-F15-C1, Manufacturing and Processing 
20(1)(a)Capital cost allowance – VesselsIT-267R2   
20(1)(a)Capital cost allowance – General commentsIT-285R2 S3-F4-C1, General Discussion of Capital Cost Allowance 
20(1)(a)CondominiumsIT-304R2   
20(1)(a)Capital cost allowance – Contractor’s movable equipmentIT-306R2   
20(1)(a)Definition of toolsIT-422   
20(1)(a)Capital cost allowance – Leasehold interestsIT-464R   
20(1)(a)Capital cost allowance – Earth-moving equipmentIT-469R   
20(1)(a)Capital cost allowance – Class 8 propertyIT-472(SR)   
20(1)(a)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
20(1)(a)Capital cost allowance – Patents, franchises, concessions and licencesIT-477(C)   
20(1)(a)Cost of clearing or levelling landIT-485   
20(1)(a)Capital cost allowance – Industrial mineral minesIT-492   
20(1)(a)Capital cost allowance – Logging assetsIT-501(SR)   
20(1)(a)International Financial Reporting StandardsTN-42   
20(1)(c)Interest deductibility and related issuesIT-533 S3-F6-C1, Interest Deductibility 
20(1)(c)(ii)Income trust and interest deductibilityTN-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 moneyIT-341R4   
20(1)(e.2)Premiums on life insurance used as collateralIT-309R2   
20(1)(f)Foreign exchange lossesTN-25   
20(1)(f)Exchangeable debenturesTN-41; TN-44   
20(1)(l)Bad debts and reserves for doubtful debtsIT-442R   
20(1)(m)Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) appliesTN-30   
20(1)(m)Reserve for prepaid amount: Impact of the Ellis Vision caseTN-32   
20(1)(m)International Financial Reporting StandardsTN-42   
20(1)(m)-(m.2)Special reservesIT-154R   
20(1)(n)Special reserves – Sale of landIT-152R3   
20(1)(n)Special reservesIT-154R   
20(1)(n)International Financial Reporting StandardsTN-42   
20(1)(p)Bad debts and reserves for doubtful debtsIT-442R   
20(1)(q)Administrative costs of pension plansIT-105   
20(1)(aa)Cost of clearing or levelling landIT-485   
20(1)(bb)Fees paid to investment counselIT-238R2   
20(1)(dd)Investigation of siteIT-350R   
20(8)Special reserves – Sale of landIT-152R3   
20(10)Convention expensesIT-131R2 S2-F3-C2, Benefits and Allowances Received from Employment 
20(11), (12)Foreign income taxes as a deduction from incomeIT-506   
20(16)Capital cost allowance – Leasehold interestsIT-464R   
20(16)Capital cost allowance – Recapture and terminal lossIT-478R2 S3-F4-C1, General Discussion of Capital Cost Allowance 
22Sale of accounts receivableIT-188R(SR)   
23Sale of inventoryIT-287R2   
24Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has diedIT-313R2   
28Farming or fishing – Use of cash methodIT-433R S4-F11-C1, Meaning of Farming and Farming Business 
28Farming – Cash method inventory adjustmentsIT-526   
28(1)Livestock of farmersIT-427R   
30Cost of clearing or levelling landIT-485   
31Farm lossesIT-322R S4-F11-C1, Meaning of Farming and Farming Business 
31(1)Restricted farm lossesTN-30   
34Election by professionals to exclude work in progress from incomeIT-457R   
37Scientific research and experimental development expenditures [after December 15, 1987]IT-151R4   
37Scientific 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 developmentTN-23   
38International Financial Reporting StandardsTN-42   
38(a.1)(i)Donation of flow-through sharesTN-41   
39Transactions in securitiesIT-479R(SR)   
39International Financial Reporting StandardsTN-42   
39(1)Shares sold subject to an earnout agreementIT-426R   
39(1)(a)(i.1)Dispositions of cultural property to designated Canadian institutionsIT-407R4(C)   
39(1)(c)Business investment lossesIT-484R2 S4-F8-C1, Business Investment Losses 
39(2)Imperial Oil and the treatment of foreign currency loansTN-38   
39(2)Conversion of debtTN-44   
40International Financial Reporting StandardsTN-42   
40(2)(b),(c)Principal residenceIT-120R6 S1-F3-C2, Principal Residence 
40(2)(f)Prizes from lottery schemes, pool system betting and giveaway contestsIT-213R S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime 
43Part dispositionsIT-264R(SR)   
44Exchanges of propertyIT-259R4   
44(1)Former business propertyIT-491(SR)   
47Meaning of “identical properties”IT-387R2(C)   
48Deemed disposition and acquisition on ceasing to be or becoming resident in CanadaIT-451R   
49Options on real estateIT-403R   
49(1)(b), (c)Options granted by corporations to acquire shares, bonds or debentures and by trusts to acquire trust unitsIT-96R6   
49(4)Reassessment where option exercised in subsequent yearIT-384R(SR)   
50(1)(a)Capital debts established to be bad debtsIT-159R3   
50(2)Capital debts established to be bad debtsIT-159R3   
51Convertible propertyTN-44   
51(1)Fractional interests in sharesIT-115R2   
53(1)Capital property – Some adjustments to cost baseIT-456R(SR)   
53(1)(e)Life insurance proceeds received by a private corporation or a partnership as a consequence of deathIT-430R3(C)   
53(2)Capital property – Some adjustments to cost baseIT-456R(SR)   
53(2)(k)Government assistance – General commentsIT-273R2   
54Shares entitling shareholders to choose taxable or capital dividendsIT-146R4   
54Corporations – Involuntary dissolutionsIT-444R   
54Dispositions – Changes in terms of securitiesIT-448(SR)   
54Dispositions – Absence of considerationIT-460   
54Stock exchange transactions – Date of disposition of sharesIT-133   
54Sale of property – When included in income computationIT-170R   
54Principal residenceIT-120R6 S1-F3-C2, Principal Residence 
54Ownership of property (principal residence)IT-437R S1-F3-C2, Principal Residence 
55(1)Creation of capital lossesTN-34   
55(2)Income earned or realized – the Kruco caseTN-33   
55(2)Safe income calculation – The Kruco caseTN-34   
55(2)Safe income calculation – Treatment of non-deductible expensesTN-37   
55(5)(b),(c)Safe income calculation – The Kruco caseTN-34   
56(1)(a)(i)Superannuation or pension benefitsIT-499R   
56(1)(a)(ii)Retiring allowancesIT-337R4(C)   
56(1)(a) (iii)Death benefitsIT-508R   
56(1)(n)Scholarships, fellowships, bursaries, prizes, research grants and financial assistanceIT-75R4 S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 
56(1)(n)Canada Council grantsIT-257R   
56(1)(o)Scholarships, fellowships, bursaries, prizes, research grants and financial assistanceIT-75R4 S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 
56(1)(r)Scholarships, fellowships, bursaries, prizes, research grants and financial assistanceIT-75R4 S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 
56(1)(v)Employees’ or workers’ compensationIT-202R2   
56(1)(aa)Scholarships, fellowships, bursaries, prizes, research grants and financial assistanceIT-75R4 S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 
56(2)Indirect paymentsIT-335R2   
56(3)Scholarships, fellowships, bursaries, prizes, research grants and financial assistanceIT-75R4 S1-F2-C3, Scholarships, Research Grants and Other Education Assistance 
56(4)Transfer of rights to incomeIT-440R2   
59(1)Dispositions of resource propertiesIT-125R4   
59(3.2)(c)Dispositions of resource propertiesIT-125R4   
59.1Dispositions of resource propertiesIT-125R4   
60(b)Support paymentsIT-530R   
60(j)Transfers of funds between registered plansIT-528   
60(j.1)Retiring allowancesIT-337R4(C)   
60(l)Transfers of funds between registered plansIT-528   
60(q)Scholarships, fellowships, bursaries, and research grants – Forgivable loans, repayable awards and repayable employment incomeIT-340R(SR)   
62Moving expensesIT-178R3(C)   
63Child care expensesIT-495R3 S1-F3-C1, Child Care Expense Deduction 
64Medical expense and disability tax credits and attendant care expense deductionIT-519R2(C)   
66(15)Exploration and development expenses – Meaning of principal-business corporationIT-400(SR)   
66.1(6)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
66.2(1)Dispositions of resource propertiesIT-125R4   
66.2(5)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
66.2(6)Dispositions of resource propertiesIT-125R4   
66.4(6)Dispositions of resource propertiesIT-125R4   
67Reasonableness of shareholder/manager remunerationTN-30   
67.1Food, beverages and entertainment expensesIT-518R   
67.6Income tax treatment of GSTTN-38   
69Inter vivos gifts of capital property to individuals directly or through trustsIT-209R(SR)   
69(11)Corporate loss utilisation transactionsTN-30   
69(11)Loss consolidation – Unanimous shareholder agreementsTN-34   
69(11)Sale of tax lossesTN-34   
70(1)Income of deceased persons – Periodic payments and investment tax creditIT-210R2   
70(2)Income of deceased persons – Rights or thingsIT-212R3(SR)   
70(2)Income of deceased persons – Farm cropsIT-234   
70(5)Buy-sell agreementsIT-140R3   
70(5)Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholderIT-416R3   
70(5.1)Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has diedIT-313R2   
70(5.2)Dispositions of resources propertiesIT-125R4   
70(5.3)Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholderIT-416R3   
70(6), (6.1), (7), (8)Testamentary spouse trustsIT-305R4   
70(9)-(9.3),     
(10), (13), (14)Intergenerational transfers of farm property on deathIT-349R3   
73(1)Property transfers after separation, divorce and annulmentIT-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 propertyIT-511R   
74.1(2)Transfers and loans of property made after May 22, 1985 to related minorIT-510   
74.2Interspousal and certain other transfers and loans of propertyIT-511R   
75(2)Attribution of trust income to settlorIT-369R(SR)   
76(4)Deferred cash purchase tickets issued for grainIT-184R   
78Unpaid amountsIT-109R2   
78(4)Subsection 78(4) – Liability assumed by third partyTN-38   
80Debtor’s gain on settlement of debtIT-293R(SR)   
80(2)(k)Foreign exchange lossesTN-25   
80(3)Settlement of debts on the winding-up of a corporationIT-142R3   
80.4Benefits to individuals, corporations and shareholders from loans or debtIT-421R2   
80.5Benefits to individuals, corporations and shareholders from loans or debtIT-421R2   
81(1)(a)Amounts excluded from income – Statutory exemptions and certain service or RCMP pensions, allowances and compensationIT-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 bodiesIT-292   
82(3)Taxable dividends received after 1987 by a spouseIT-295R4   
83(2)-(2.4)Capital dividendsIT-66R6 S3-F2-C1, Capital Dividends 
84(2)Meaning of “winding-up”IT-126R2   
84.1Non-arm’s length sale of shares to a corporationIT-489R   
85(1)Transfer of property to a corporation under subsection 85(1)IT-291R3   
85(3)Winding-up of a partnershipIT-378R   
85.1(1), (2), (2.1)Share for share exchangeIT-450R S4-F5-C1, Share for Share Exchange 
85.1(3), (4)General anti-avoidance rule and audit issues/concernsTN-34   
86.1Foreign spin-offs with “poison pill” shareholder reports plansTN-28   
87Amalgamations of Canadian corporationsIT-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, 1987IT-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, 1987IT-302R3   
88(2)Winding-up dividendIT-149R4   
88.1Deemed disposition and acquisition on ceasing to be or becoming resident in CanadaIT-451R   
89(1)Capital dividendsIT-66R6 S3-F2-C1, Capital Dividends 
89(1)Status of corporationsIT-391R   
89(1)Life insurance proceeds received by a private corporation or a partnership as a consequence of deathIT-430R3(C)   
89(1)Paid-up capitalIT-463R2   
89(1)Eligible dividend designationTN-41   
89(1.1), (1.2)Capital dividendsIT-66R6 S3-F2-C1, Capital Dividends 
89(8)LRIP addition – ceasing to be CCPCTN-44   
89(14)Eligible dividend designationTN-41   
94Canada-U.S. treaty’s competent authority provisionTN-38   
94(1)(d)Taxation of Roth IRAsTN-43   
94(4)Taxation of Roth IRAsTN-43   
95(1)Meaning of the term “corporation”IT-343R   
95(1)Taxation of Roth IRAsTN-43   
95(6)Scope of applicationTN-32   
95(6)General anti-avoidance rule and audit issues/concernsTN-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   
96Partnerships – Income of non-resident partnersIT-81R   
96What 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 partnershipsIT-471R   
98(3)Merger of partnershipsIT-471R   
98.1Retired partnersIT-242R   
98.1Death of a partner or of a retired partnerIT-278R2   
103Computation/allocation of partnership income and lossesTN-30   
103(1.1)Partnerships – Partners not dealing at arm’s lengthIT-231R2   
104Health and welfare trusts for employeesIT-85R2 S2-F1-C1, Health and Welfare Trusts 
104(13)Taxation of Roth IRAsTN-43   
104(13)(a), (c)Trusts – Income payable to beneficiariesIT-342R   
104(14)Preferred beneficiary electionIT-394R2   
104(19)Trusts – Flow-through of taxable dividends to a beneficiary – After 1987IT-524   
104(19)Eligible dividend designationTN-41   
104(21), (21.2), (21.3)Trusts – Capital gains and losses and the flow-through of taxable capital gains to beneficiariesIT-381R3   
104(22)-(24)Foreign tax credit – Trust and beneficiariesIT-201R2   
104(24)Trusts – Amount payableIT-286R2   
104(27), (27.1)Transfers of funds between registered plansIT-528   
106(2)Disposition of an income interest in a trustIT-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 growthTN-38   
110(1)(d)Employee stock option deductionTN-38   
110(1)(f)(ii)Employees’ or workers’ compensationIT-202R2   
110(1.7), (1.8)Employee stock option deductionTN-38   
110(2)Vow of perpetual povertyIT-86R   
110.1Gifts and official donation receiptsIT-110R3 S7-F1-C1, Split-receipting and Deemed Fair Market Value 
110.1Proposed guidelines on split-receiptingTN-26   
110.1(1)Gift to a charity of a residual interest in real property or an equitable interest in a trustIT-226R   
110.1(1)Gifts in kind to charity and othersIT-297R2   
110.1(1)Dispositions of cultural property to designated Canadian institutionsIT-407R4(C)   
110.1(3)Gifts of capital properties to a charity and othersIT-288R2   
111(1)Losses – Their deductibility in the loss year or in other yearsIT-232R3   
111(4)-(5.2)Corporate loss utilisation transactionsTN-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, 1987IT-302R3   
111(5)Sale of tax lossesTN-34   
111(5.2)Loss consolidation – Unanimous shareholder agreementsTN-34   
111(9)Losses of non-residents and part-year residentsIT-262R2   
111(14)Loss consolidation – Unanimous shareholder agreementsTN-34   
111.1Order 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 lossesTN-34   
112(3)-(3.2), (4)-(4.3), (7)Losses on shares on which dividends have been receivedIT-328R3   
112.1SIFT rules – Transitional normal growthTN-38   
114Losses of non-residents and part-year residentsIT-262R2   
114.2Returns of deceased persons as “another person”IT-326R3   
115Losses of non-residents and part-year residentsIT-262R2   
115Non-residents – Income earned in CanadaIT-420R3(SR)   
115(1)(b)Taxable Canadian property – Interests in and options on real property and sharesIT-176R2   
115(1)(c), (e)Losses of non-residents and part-year residentsIT-262R2   
116Anti-discrimination provisionsTN-38   
118(1), (2)Personal tax creditsIT-513R S1-F4-C1, Basic Personal & Dependant Tax Credits 
118.1Gifts and official donation receiptsIT-110R3 S7-F1-C1, Split-receipting and Deemed Fair Market Value 
118.1Gifts by individuals of life insurance policies as charitable donationsIT-244R3   
118.1Proposed guidelines on split-receiptingTN-26   
118.1(1)Gifts in kind to charity and othersIT-297R2   
118.1(1)Dispositions of cultural property to designated Canadian institutionsIT-407R4(C)   
118.1(3)Gift to a charity of a residual interest in real property or an equitable interest in a trustIT-226R   
118.1(6)Gifts of capital properties to a charity and othersIT-288R2   
118.2Medical expense and disability tax credits and attendant care expense deductionIT-519R2(C)   
118.3Medical expense and disability tax credits and attendant care expense deductionIT-519R2(C)   
118.4Medical expense and disability tax credits and attendant care expense deductionIT-519R2(C)   
118.5Tuition tax creditIT-516R2 S1-F2-C2, Tuition Tax Credit 
118.6Education tax creditIT-515R2 S1-F2-C1, Education and Textbook Tax Credits 
118.92Order of provisions applicable in computing an individual’s taxable income and tax payable [1988 and subsequent taxation years]IT-523   
118.93Returns of deceased persons as “another person”IT-326R3   
122(2)Tax payable by an inter vivos trustIT-406R2   
122.1(1)Definition of “non-portfolio earnings” in subsection 122.1(1)TN-38   
122.3Overseas employment tax creditIT-497R4   
124(1), (4)Permanent establishment of a corporation in a provinceIT-177R2(C)   
125The small business deductionIT-73R6   
125Corporations used by practising members of professionsIT-189R2   
125(7)Canadian-controlled private corporationIT-458R2; TN-44   
125(7)Canadian controlled private corporation (CCPC) determination – impact of theSedona decisionTN-38   
125(7)The “more than five full-time employees” testTN-41   
125.1Canadian manufacturing and processing profits – Reduced rate corporate taxI45R(C)   
125.1(3)Meaning of “construction”IT-411R   
126Social security taxes and the foreign tax creditTN-30   
126Social security taxes and the foreign tax creditTN-31R2   
126(1)Foreign tax creditIT-270R3 S5-F2-C1, Foreign Tax Credit 
126(1)Foreign tax credit – Foreign-source capital gains and lossesIT-395R2 S5-F2-C1, Foreign Tax Credit 
126(1)(a)Social security taxes and the foreign tax creditTN-30; TN-31R2   
126(2)Foreign tax creditIT-270R3 S5-F2-C1, Foreign Tax Credit 
126(2)(a), (2.3), (7)Unused foreign tax credit – Carryforward and carrybackIT-520(C)   
126(2.1), (7)Foreign tax creditIT-270R3 S5-F2-C1, Foreign Tax Credit 
126(7)Social security taxes and the foreign tax creditTN-30; TN31R2   
129Dividend refund to private corporationsIT-243R4   
131(8)Income trust reorganizationsTN-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 ownershipTN-34   
132.2Income trust reorganizationsTN-34   
132.2(3)(f), (g)Income trust reorganizationsTN-34   
135Patronage dividendsIT-362R   
144Employees profit-sharing plans – Payments computed by reference to profitsIT-280R(SR)   
144Employees profit-sharing plans – Allocations to beneficiariesIT-379R   
146Registered retirement savings plan – Death of an annuitantIT-500R   
146(1)Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income fundsIT-320R3 S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs 
146(5)-(5.1)Contributions to RRSPsIT-124R6   
146(5.1)Spousal registered retirement savings plansIT-307R4   
146(16), (21)Transfers of funds between registered plansIT-528   
146.1(1)Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income fundsIT-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 fundsIT-320R3 S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs 
147(10.1), (19)-(22)Transfers of funds between registered plansIT-528   
147.2(4)Registered pension plans – Employee’s contributionsIT-167R6   
147.3(1)-(10), (12), (13), (13.1)Transfers of funds between registered plansIT-528   
148.1Eligible funeral arrangementsIT-531   
149(1)(k)Vacation pay trusts established under collective agreementsIT-389R   
149(1)(l)CondominiumsIT-304R2   
149(1)(l)Non-profit organizationsIT-496R   
149(1)(o.1)Pension fund corporationsTN-38   
149(1)(s.1), (s.2)Eligible funeral arrangementsIT-531   
149(1)(y)Vacation pay trusts established under collective agreementsIT-389R   
149(5)Non-profit organizations – Taxation of income from propertyIT-83R3   
150(1)(a)CondominiumsIT-304R2   
152(1.1)-(1.3)Determination and redetermination of lossesIT-512   
163.2Application of penaltiesTN-32   
163.2Third party penaltiesTN-34   
181, 181.1, 181.2, 181.5, 181.7, 181.71Part I.3 – Tax on large corporationsIT-532   
181(1), 181.2(4)(d), 181.3(3)(a)(i)Large Corporation Tax – Long Term DebtTN-28   
181(3),     
181.2(3)Large Corporation TaxTN-29   
184Capital dividendsIT-66R6 S3-F2-C1, Capital Dividends 
186, 186.1, 186.2Part IV tax on taxable dividends received by a private corporation or a subject corporationIT-269R4   
204Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income fundsIT-320R3 S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs 
206(1)Foreign property of registered plansIT-412R2   
207.01, 207.05Taxes in respect of RRIFs, RRSPs and TFSAsTN-44   
212(1)(a)Management or administration fees paid to non-residentsIT-468R   
212(1)(b)(ii)Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligationsIT-155R3(SR)   
212(1)(b)(iii)Interest payable in a foreign currencyIT-360R2   
212(1)(b)(vii)Exemption from part XIII tax on interest payments to non-residentsIT-361R3   
212(1)(b)(vii)Withholding tax on interestTN-30   
212(1)(b)(vii)Application of subparagraph 212(1)(b)(vii)TN-38   
212(1)(b)(vii)Convertible debtTN-41; TN-44   
212(1)(c)Non-resident beneficiaries of trustsIT-465R   
212(1)(d)Know-how and similar payments to non-residentsIT-303(SR)   
212(1)(d)Hire of ships and aircraft from non-residentsIT-494   
212(1)(h)Exempt portion of pension when employee has been a non-residentIT-76R2   
212(3)Participating debt interestTN-44   
212.1Non-arm’s length sale of shares to a corporationIT-489R   
214(7), (8), (14)Convertible debtTN-41; TN-44   
216Election re tax on rents and timber royalties – Non-residentsIT-393R2   
219Additional tax on certain corporations carrying on business in CanadaIT-137R3(SR)   
219.1Deemed disposition and acquisition on ceasing to be or becoming resident in CanadaIT-451R   
237.1Donation of flow-through sharesTN-41   
237.1(1)Definition of “tax shelterTN-41   
245General anti-avoidance ruleTN-22   
245Income trust reorganizationsTN-34   
245Loss consolidation – Unanimous shareholder agreementsTN-34   
245(3)General anti-avoidance ruleTN-22   
245(4)Corporate loss utilisation transactionsTN-30   
247(2)(b)Update on transfer pricingTN-34   
248(1)Stock dividendsIT-88R2   
248(1)Retiring allowancesIT-337R4(C)   
248(1)Meaning of “private health services plan”IT-339R2   
248(1)Adventure or concern in the nature of tradeIT-459   
248(1)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
248(1)Former business propertyIT-491(SR)   
248(1)Death benefitsIT-508R   
248(1)Distress preferred sharesIT-527   
248(3)Ownership of property (principal residence)IT-437R S1-F3-C2, Principal Residence 
248(26)Functional currency tax reporting rulesTN-41   
248(35)-(41)Donation of flow-through sharesTN-41   
249(3.1)Paragraph 251(5)(b) – Conditional agreementsTN-38   
249(4)Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987IT-302R3   
250Determination of an individual’s residence statusIT-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 applicableCorporation residency based on central management and mindIT-391R   
Not applicableTie breaker rule for corporate residency i.e. Based on tax treaties with other countries Article 4(1) of OECDNot applicable   
251Meaning of arm’s lengthIT-419R2 S1-F5-C1, Related Persons and Dealing at Arm’s Length 
251(5)(b)Sale of tax lossesTN-34   
251(5)(b)Canadian controlled private corporation (CCPC) determination – Impact of theSedona decisionTN-38   
251(5)(b)Paragraph 251(5)(b) – Conditional agreementsTN-38   
252(1)Intergenerational transfer of farm property on deathIT-349R3   
253.1Income trust and subparagraph 132(6)(b)(i)TN-34   
256Corporations: Association and controlIT-64R4(C)   
256(5.1)Control in fact: Impact of recent jurisprudenceTN-32   
256(7)(a)Change in trustees and controlTN-34   
256(7)(c), (8)Sale of tax lossesTN-34   
261Functional currency tax reporting rulesTN-41; TN-44   
261(8)-(10), (15)Functional currency tax reporting rulesTN-41   
ITAR 26(3)Stock splits and consolidationsIT-65   
400(2)(e)Provincial income allocationTN-41   
402(3), (5)Provincial income allocationTN-41   
402(7); 402.1Central paymasterTN-44   
1100(1)(e)Timber resource property and timber limitsIT-481(C)   
1100(1)(y), (ya), (2.21)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
1100(11)-(14.2)Rental property – Capital cost allowance restrictionsIT-195R4   
1100(12)Rental property – Meaning of “principal business”IT-371   
1100(15)Leasing property – Capital cost allowance restrictionsIT-443(SR)   
1101(1ac)Rental properties – Capital cost of $50,000 or moreIT-274R   
1101(3)Timber resource property and timber limitsIT-481(C)   
1101(4c), (4d), (5u), (5v)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
1102(1)(a)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
1102(14), (14.2)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
1103(2d)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
1104(2), (5) to (7)Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
1801International Financial Reporting StandardsTN-42   
4800Status of corporationsIT-391R   
4803Status of corporationsIT-391R   
6803Taxation of Roth IRAsTN-43   
7901(a)Income tax treatment of GSTTN-38   
Sch. II, Class 1Capital cost allowance – Buildings or other structuresIT-79R3   
Sch. II, Class 1PipelinesIT-482R   
Sch. II, Class 1Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
Sch. II, Class 3Capital cost allowance – Buildings or other structuresIT-79R3   
Sch. II, Class 6Capital cost allowance – Buildings or other structuresIT-79R3   
Sch. II, Class 6Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
Sch. II, Class 7Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
Sch. II, Class 8Capital cost allowance – Buildings or other structuresIT-79R3   
Sch. II, Class 8Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
Sch. II, Class 8PipelinesIT-482R   
Sch. II, Class 10(h)Capital cost allowance – Contractor’s movable equipmentIT-306R2   
Sch. II, Class 17Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
Sch. II, Class 17PipelinesIT-482R   
Sch. II, Class 33Timber resource property and timber limitsIT-481(C)   
Sch. II     
Classes 41 and 43Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT476R   
Sch. II, Classes 41, 43 and 43.1PipelinesIT-482R   
Sch. II, Class 49Capital cost allowance – Equipment used in petroleum and natural gas activitiesIT-476R   
Sch. VITimber resource property and timber limitsIT-481(C)   
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