The CRA has been “archiving” certain of its Interpretation Bulletins and Information Circulars, which prompted one of our readers to ask “What does it mean when an IT or IC has been ‘archived’ or ‘cancelled'”? I wasn’t exactly sure myself, and so I wrote to the Income Tax Rulings Directorate in Ottawa to inquire further. The following is its response:
Some ITs and ICs were archived for various administrative reasons and kept for historical purposes. For example, an IT can be archived because it is very old, or because it is not a popular “hit” on the CRA website. I could not find any references to “withdrawn” ITs and ICs. I assume you mean “cancelled”. As long as they have not been cancelled or replaced, ITs and ICs are still valid. But no matter what the reason is for being archived, and as mentioned on the CRA website’s disclaimers, caution should be used when referring to these documents, as they may not reflect the law currently in force. They reflect the law in force at the time they were released. Therefore, tax advisors should always rely on the Income Tax Act.
