Income Tax Folios

Series Folio Chapter
Series 1 Individuals Folio 1 Health and Medical S1-F1-C1 - Medical Expense Tax Credit
S1-F1-C2 - Disability Tax Credit
S1-F1-C3 - Disability Supports Deduction
Folio 2 Students S1-F2-C1 - Qualifying Student and the Education and Textbook Tax Credits
S1-F2-C2 - Tuition Tax Credit
S1-F2-C3 - Scholarships, Research Grants and Other Education Assistance
Folio 3 Family Unit Issues S1-F3-C1 - Child Care Expense Deduction
S1-F3-C2 - Principal Residence
S1-F3-C3 - Support Payments
S1-F3-C4 - Moving Expenses
Folio 4 Personal Credits S1-F4-C1 - Basic Personal and Dependant Tax Credits (for 2016 and prior tax years)
S1-F4-C2 - Basic Personal and Dependant Tax Credits (for 2017 and subsequent tax years)
Folio 5 Transfers of Income, Property or Rights to Third Parties S1-F5-C1 - Related Persons and Dealing at Arm's Length
Series 2 Employers and Employees Folio 1 Specific Plans Offered by Employers to Employees S2-F1-C1 - Health and Welfare Trusts
S2-F1-C2 - Retiring Allowances
S2-F1-C3 - Pension Benefits
Folio 2 Deductions from Employment Income S2-F2-C1 - Employee Professional Membership and Other Dues
Folio 3 Employment Benefits S2-F3-C1 - Payments from Employer to Employee
S2-F3-C2 - Benefits and Allowances Received from Employment
Series 3 Property, Investments and Savings Plans Folio 1 Shares, Shareholders & Securities Transactions S3-F1-C1 - Shareholder Loans and Debts
S3-F1-C2 - Deemed Interest Benefit on Shareholder Loans and Debts
Folio 2 Dividends S3-F2-C1 - Capital Dividends
S3-F2-C2 - Taxable Dividends from Corporations Resident in Canada
Folio 3 Capital Transactions S3-F3-C1 - Replacement Property
Folio 4 Capital Cost Allowance S3-F4-C1 - General Discussion of Capital Cost Allowance
Folio 6 Interest S3-F6-C1 - Interest Deductibility
Folio 8 Resource Properties S3-F8-C1 - Principal-business Corporations in the Resource Industries
S3-F8-C2 - Tax Incentives for Clean Energy Equipment
Folio 9 Miscellaneous Payments/Receipts S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime
Folio 10 Registered Plans for Individuals S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
Series 4 Businesses Folio 2 Deducting Business Expenses S4-F2-C1 - Deductibility of Fines and Penalties
S4-F2-C2 - Business Use of Home Expenses
Folio 3 General Principles of Business Income Calculation S4-F3-C1 - Price Adjustment Clauses
S4-F3-C2 - Provincial Income Allocation
Folio 5 Tax Deferred Rollovers S4-F5-C1 - Share for Share Exchange
Folio 7 Wind-ups, Dissolutions and Amalgamations S4-F7-C1 - Amalgamations of Canadian Corporations
Folio 8 Losses S4-F8-C1 - Business Investment Losses
Folio 11 Farmers S4-F11-C1 - Meaning of Farming and Farming Business
Folio 14 Income from Artistic Endeavours S4-F14-C1 - Artists and Writers
Folio 16 Partnerships S4-F16-C1 - What is a Partnership?
Folio 15 Manufacturing and Research & Development S4-F15-C1 - Manufacturing and Processing
Series 5 International and Residency Folio 1 Residency S5-F1-C1 - Determining an Individual’s Residence Status
Folio 2 Foreign Tax Credits and Deductions S5-F2-C1 - Foreign Tax Credit
Folio 3 Cross-border Issues S5-F3-C1 - Taxation of a Roth IRA
Folio 4 Foreign Currency S5-F4-C1 - Income Tax Reporting Currency
Series 6 Trusts Folio 1 Trusts and Residency Issues S6-F1-C1 - Residence of a Trust or Estate
Folio 2 Beneficiaries S6-F2-C1 - Disposition of an Income Interest in a Trust
Folio 4 Testamentary Trusts S6-F4-C1 - Testamentary Spouse or Common-law Partner Trusts
Series 7 Charities and Non-profit Organizations Folio 1 Charitable Gifts and Deductions S7-F1-C1 - Split-receipting and Deemed Fair Market Value