Plain meaning
Older CRA publications explaining administrative views on income-tax provisions.
Also called
CRA interpretation bulletins
IT bulletins
Key points
- Many interpretation bulletins are archived and may not reflect current law or CRA practice.
- They can still help explain historical administrative positions.
- Current folios, legislation, regulations, and case law should be checked before relying on an older bulletin.
- Archived status does not necessarily mean every statement is wrong, but it does mean extra caution is needed.
Why it comes up
Interpretation bulletins still appear in research and older tax discussions, even though many have been archived or replaced by folios.