Canada Revenue Agency Releases Income Tax Folio Regarding Support Payments

Income Tax Folio S1-F3-C3 replaces and cancels Interpretation Bulletin IT-530R, Support Payments, and Income Tax Technical News No. 24.  This Income Tax Folio has a three month comment period, ending November 19, 2014.  Income Tax Folio S1-F3-C3 can be viewed here:

http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c3-eng.html

Prepared by: Shawn Tryon

Shawn is a partner practicing in the firm’s Vancouver office. His practice focuses on both tax planning for individuals and businesses as well as audit representation and tax litigation matters. On audit representation and tax litigation matters, Shawn has extensive… more »

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