TECHNICAL INTERPRETATIONS: ("TIs") are not published on CRA’s website although inquiries regarding such items may be made directly to the Rulings Directorate by e-mail to firstname.lastname@example.org.
FOLIOS: The Canada Revenue Agency (CRA) issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters. While the comments in a particular paragraph in a folio may relate to provisions of the law in force at the time they were made, such comments are not a substitute for the law. The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular tax year being considered. for more information see the Income Tax Folios Index.
INTERPRETATION BULLETINS: Current Listing by IT No.; ITB and IT Technical News Index - By Section, by Topic, and more.
AUDIT MANUAL: CRA's internal audit policies and procedures are now available for review by outsiders in their Audit Manual large parts of which have been disclosed to the public and are now available on our website.