Income tax folio index
Income Tax Folios will be replacing interpretation bulletins over the next several years as the technical content is updated.
For additional information, please refer to Introducing income tax folios and the Interpretation bulletin - income tax folio table of concordance. For a list of the most recently added or updated folios, see What's new in income tax folios.
Income Tax Folios are organized into seven Series:
- Series 1 Individuals
- Series 2 Employers and Employees
- Series 3 Property, Investments and Savings Plans
- Series 4 Businesses
- Series 5 International and Residency
- Series 6 Trusts
- Series 7 Charities, Non-profit Organizations, and other Tax Exempt Entities
Each series is comprised of several folios. A folio will contain free-standing chapters, each of which will address specific aspects of the folio topic.
Series 1 Individuals
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
- Folio 4 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
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, Non-profit Organizations, and other Tax Exempt Entities
- Folio 1 Charitable Gifts and Deductions
- Folio 2 Non-profit Organizations
- Folio 3 Tax Exempt Entities
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