Interpretation Bulletin – Income Tax

Recently published bulletins

Recently withdrawn bulletins (PDF 75 Ko)

Withdrawn and Archived Bulletins (PDF 366 Ko)

Note 1 : The layout of interpretation and administrative bulletins was revamped on March 31, 2015. The content and publication codes, however, remain unchanged, with the exception of recently revised bulletins (see “Recently published bulletins” above).

Note 2 : With a view to streamlining the corpus of interpretation and administrative bulletins, those withdrawn or cancelled more than 24 months ago have been removed from the website. Notices of withdrawal from the past 24 months are now listed in a single bulletin (ADM. 1.5), which is updated regularly. For more information, click “Recently withdrawn bulletins” above.

Note 3 : As part of a review of the corpus of income tax interpretation bulletins, a number of bulletins have been withdrawn and archived, though they are still available for research or reference purposes. To find out which ones, click “Withdrawn and archived bulletins” above.