Government Publications

Expatriate Income Tax Advisor in Calgary, AB

From 2002 to 2011, the Canada Revenue Agency (CRA) has been releasing Income Tax Technical News (ITTNs) providing the CRA's technical interpretation of various provisions of Canadian income tax law. Since 2013, the CRA commenced replacing both ITTNs and the old standard of Interpretation Bulletins (ITs) with various folios, many ITs & ITTNs have been cancelled and some still remain and have at least some relevance. Information Circulars (ICs) deal with administration & enforcement of the Canadian Income Tax Act.

For your convenience, I have pulled together the Folios, ITs, ICs & ITTNs that are significant and would be of interest to many of my clients over the past quarter century based upon my experience in providing Canadian tax planning & compliance services.

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• Forms & Publications Home Page
• Forms Search
• Instructions for Using, Filling & Saving .pdf Forms
• Status of Phase Out of IT Bulletins for Income Tax Folios
• Table of Concordance - IT Bulletin to Folios
• Tax Collection Policies - IC98-1R7
• Order Remittance Vouchers & payment forms
• Taxpayer Relief Provisions - IC07-1R1
• Voluntary Disclosures Program - IC00-1R5
• Voluntary Disclosures Program - IC00-1R6
• Income Tax Folios by Series, Folios & Chapters
• Determining an Individual's Residence Status in Canada
• Treaty Residence - Residence of Convenience - ITTN 35
• Foreign Tax Credits and Deductions
• Foreign Tax Credits - Trusts & Beneficiaries - IT-201R2
• Foreign Income Taxes as a Deduction from Income - IT-506
• Social Security Taxes and the Foreign Tax Credit - ITTN 31R2
• Canada - United States Social Security Agreement - IC84-6
• Overseas Employment Tax Credit - IT497R4 - REPEALED/PHASED OUT IN 2015
• Income Tax Reporting Currency
• Employment Benefits - Payments received
• Employment Benefits - Benefits & Allowances received
• Employee Benefit Plans and Employee Trusts - IT-502
• Employee Benefit Plans and Employee Trusts - IT-502SR - Special Release
• Flexible Employee Benefit Programs - IT-529
• Benefits to Employees - Stock Options - IT-113R4
• Options Granted By An Employer to Acquire Shares - IT-96R6
• Registered Retirement Savings Plans (RRSPs) - IC72-22R9
• Employee Profit Sharing Plans - EPSP - IT-280R
• Employee Profit Sharing Plans - EPSP - IT-280RSR - Special Release
• Employee Profit Sharing Plans - EPSP Allocations to Beneficiaries- IT-379R
• Taxable Canadian Property - Interests In and Options On Real Property and Shares - IT-176R2
• Options on Real Estate - IT-403R
• Adventure or Concern in the Nature of Trade - IT-459
• Dispositions - Absence of Consideration - IT-460
• Procedures Concerning the Disposition of Taxable Canadian Property by a Non-resident Section 116 - IC72-17R6
• Deemed Disposition and Reacquisition on becoming or ceasing to be a Non-resident - IT451R
• Transactions in Securities - IT-479R - Subsection 39(4) election - Form T123
• Transactions in Securities - IT-479RSR - Subsection 39(4) election - Form T123 - Special Release
• Capital Property - Some Adjustments to Cost Base - IT-456R
• Capital Property - Some Adjustments to Cost Base - IT-456RSR - Special Release
• Dispositions - Changes in Terms of Securities - IT-448
• Dispositions - Changes in Terms of Securities - IT-448SR - Special Release
• Capital Gains & Losses from the Sale of Real Estate - IT-218R
• General Limitation on Deduction of Outlays or Expenses - IT-487
• Capital Gains derived in Canada by a Resident of the United States - IT-173R2
• Capital Gains derived in Canada by a Resident of the United States - IT-173R2SR Special Release
• Inter Spousal and Certain Other Transfers and Loans of Property - IT-511R
• Transfers and Loans of Property Made after May 22, 1985 to a Related Minor - IT-510
• Business Investment Losses - CANCELLED IT-484R2
• Interest Income - IT-396R
• Transfer of Rights to Income - IT-440R2
• Trusts - Income Payable to Beneficiaries - IT-342R
• Trusts- Capital Gains & Losses - Flowthrough to Beneficiaries - IT-381R3
• Trusts - Preferred Beneficiary Election - IT-394R2
• Flowthrough of Taxable Dividends to a Beneficiary After 1987 - IT-524
• Non-resident Beneficiaries of Trusts resident in Canada
• Indirect Payments - IT-335R2
• Property Transfers After Divorce and Annulment - IT-325R2
• Intervivos Gifts of Capital Property to Individuals - IT-209R
• Intervivos Gifts of Capital Property to Individuals - IT-209RSR - Special Release
• Damages, Settlements and similar Receipts - IT-365R2
• Employment at Special Work Sites - IT-91R4
• Employer's Guide T4130 - Taxable Benefits & Allowances
• Contributions to Registered Retirement Savings Plans - RRSP - IT-124R6
• Spousal or Common Law Partner RRSPs - IT-307R4
• Registered Pension Plan - RPP - Deduction for Employee Contributions - IT-167R6
• Employee's Expenses, Including Work Space in the Home Expenses - IT-352R2
• Vehicle, Travel and Sales Expenses of an Employee - IT522R
• Expenses of Training - IT-357R2
• Rental of Real Property by an Individual - IT-434R
• Rental of Real Property by an Individual - IT-434RSR - Special Release
• Election Re: Rents and Timber Royalties Non-residents Section 216 - IT-393R2
• Capital Cost Allowance - A General Discussion
• Capital Cost Allowance - Buildings or Other Structures - IT-79R3
• Capital Cost Allowance - Class 8 Property (including Furniture & Fixtures) - IT-472
• Capital Cost Allowance - Class 8 Property (including Furniture & Fixtures) - IT-472SR - Special Release
• Capital Cost Allowance - Rental Property CCA Restrictions - IT-195R4
• Leasing Property - Capital Cost Allowance Restrictions - IT-443
• Leasing Property - Capital Cost Allowance Restrictions - IT-443SR - Special Release
• Capital Cost Allowance - Leasehold Interest - IT-464R
• Interest Deductibility
• Non-resident Income Tax - IC77-16R4
• Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Treaty Countries - IC76-12R6
• Non-residents - Income Earned in Canada - IT-420R3
• Non-residents - Income Earned in Canada - IT-420R3SR - Special Release
• Required Withholding from Amounts Paid to Non-residents providing Services in Canada - IC75-6R2
• Losses of Non-residents and Part Year residents of Canada - IT-262R2
• Foreign Exchange Gains & Losses - IT-95R
• Gifts of Capital Property to a Charity and Others - iT-288R2
• Gifts In Kind to a Charity and Others - iT-297R2
• Amounts Excluded from Income - IT-397R
• Amounts Excluded from Income - IT-397RSR - Special Release
• Lottery Winnings, Miscellaneous Receipts & Income from Crime
• Qualified Investments - RRSPs RESPs RRIFs RDSPs & TFSAs
• Prohibited Investments - RRSPs RESPs RRIFs RDSPs & TFSAs
• Special Tax If Advantages are provided - Registered Plans RRSP etc.
• Transfer of Funds between Registered Plans - IT-528
• Know How and similar payments to Non-residents - IT303
• Know How and similar payments to Non-residents - IT303SR - Special Release
• Taxation of Roth IRAs - ITTN 43
• Payments Based on Production or Use - IT-462
• Management or Administration Fees Paid to Non-residents - IT-468R