Tax Practitioner Resources

Legislation| Canada & U.S.

OECD Resources

United Nations Resources

Canadian Case Law

Business Income (Cont'd)

Receivable and Holdbacks

Royalties

Blended Interest and Principal Payments | Converting Interest Income into Capital Gains

Entertainment Expenses

Personal vs. Business Expenses

Deduction of fines, penalties or statutory levies from income

Absolute vs. Contingent Liability

Foreign Exchange Loss

Inventory vs. Capital Property

Legal Test for Interest Deductibility

Interest Deductibility - Direct Link Test

Interest Deductibility - Filling in the Hole

Interest Deductibility - Original Property Replaced: Tracing Principle

CRA Resources

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 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

S3-F4-C1, General Discussion of 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 and non-profit organizations

Folio 1 Charitable Gifts and Deductions

Folio 2 Non-profit Organizations

B. IT Bulletins and CRA Folio Views By Income Tax Act Sections

Department of Finance Resources

Bills in Canadian Parliament

Bills Under Consideration

Landmark Historical Documents

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