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

  • Forthcoming

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

  • Forthcoming

Series 3 Property, investments and savings plans

Folio 1 Shares, Shareholders & Securities Transactions

  • Forthcoming

Folio 2 Dividends

Folio 3 Capital Transactions

  • Forthcoming

S3-F4-C1, General Discussion of Capital Cost Allowance

Folio 5 Eligible Capital Property

  • Forthcoming

Folio 6 Interest

Folio 7 Real Estate or Rental Properties

  • Forthcoming

Folio 8 Resource Properties

Folio 9 Miscellaneous Payments/Receipts

Folio 10 Registered Plans for Individuals

Folio 11 Transfers between Registered Plans

  • Forthcoming

Series 4 Businesses

Folio 1 General Business Concepts

  • Forthcoming

Folio 2 Deducting Business Expenses

Folio 3 General Principles of Business Income Calculation

Folio 4 Corporations – Status & Structures

  • Forthcoming

Folio 5 Tax Deferred Rollovers

Folio 6 Provisions Applicable to Specific Corporations

  • Forthcoming

Folio 7 - Wind-ups, Dissolutions and Amalgamations

Folio 8 Losses

  • S4-F8-C1, Business Investment Losses

Folio 9 Bad Debts & Debt Forgiveness

  • Forthcoming

Folio 10 Inventory

  • Forthcoming

Folio 11 Farmers

Folio 12 Contractors & Construction

  • Forthcoming

Folio 13 Income from Professional Practices

  • Forthcoming

Folio 14 Income from Artistic Endeavours

  • Forthcoming

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

  • Forthcoming

Folio 4 Foreign Currency

Series 6 Trusts

Folio 1 Trusts and Residency Issues

  • S6-F1-C1, Residence of a Trust or Estate

Folio 2 Beneficiaries

Folio 3 Taxation of an Intervivos Trust and Attribution

  • Forthcoming

Folio 4 Testamentary Trusts

  • Forthcoming

Series 7 Charities and non-profit organizations

Folio 1 Charitable Gifts and Deductions

Folio 2 Non-profit Organizations

  • Forthcoming

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