Current income tax interpretation bulletins (ITs)

IT-INDEX    

IT050 - IT099     IT100 - IT149     IT150 - IT199    

IT200 - IT249     IT250 - IT299     IT300 - IT349    

IT350 - IT399     IT400 - IT449     IT450 - IT499    

IT500 - IT549    

• IT350R Investigation of site
• IT352R2 Employee's Expenses, Including Work Space in Home Expenses
• IT357R2 Expenses of training
• IT359R2 Premiums and other amounts with respect to leases
• IT360R2 Interest payable in a foreign currency
• IT361R3 Exemption from Part XIII Tax on Interest Payments to Non-Residents
• IT362R Patronage dividends
• IT364 Commencement of business operations
• IT365R2 Damages, settlements, and similar receipts
• IT369R Attribution of trust income to settler
• IT369RSR S.R. - Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990)
• IT371 Rental property - Meaning of -principal business-

• IT373R2-CONSOLID Woodlots
• IT378R Winding-up of a partnership
• IT379R Employees Profit Sharing Plans - Allocations to Beneficiaries
• IT381R3 Trusts - Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries
• IT384R Reassessment where option exercised in subsequent year
• IT384RSR Reassessment where option exercised in subsequent year
• IT385R2 Disposition of an income interest in a trust
• IT386R Eligible capital amounts
• IT387R2-CONSOLID Meaning of Identical Properties
• IT389R Vacation Pay Trusts Established Under Collective Agreement
• IT391R Status of corporations
• IT392 Meaning of the term 'share'

• IT393R2 Election Re: Tax on Rents and Timber Royalties Non-Residents
• IT394R2 Preferred Beneficiary Election
• IT395R2 Foreign Tax Credit - Foreign-Source Capital Gains and Losses
• IT396R Interest income
• IT397R Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
• IT397RSR Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation