Eligible Corporation
Administrative Policy
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
Eligible corporations
1.66 ... The conditions are comparable to those described ... for specified small business corporations, except that they...
1 November 1994 External T.I. 9420125 - DEF'N OF ELIGIBLE CORPORATION
If the shares of a non-Canadian corporation represent more than 10% of the property of a corporation, that corporation will not be an eligible...
3 September 1992 T.I. (Tax Window, No. 24, p. 6, ¶2197)
RC recognizes that at certain points in the business cycle a business may have unusually high levels of cash or short-term investments without it...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5100 - Qualifying Active Business | 37 |
Qualifying Active Business
Administrative Policy
21 July 1997 External T.I. 9719135 - GOLF CLUB SHARE IN RRSP
In response to an inquiry as to whether an investment in a golf club was a qualified investment for an RRSP, it was noted that such an entity,...
17 February 1994 External T.I. 9401525 - HAA7255-7 RRSP GOLF CLUB SHARES QUALIFIED INVESTMENT
An entity, such as a club, which was incorporated for purposes other than carrying on a trade or a business, may not meet the requirements for a...
3 September 1992 T.I. (Tax Window, No. 24, p. 6, ¶2197)
Paragraphs (c) and (d) of the definition of qualifying active business are not intended to exclude the application of any other reasonable text in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5100 - Eligible Corporation | 34 |
22 March 1991 T.I. (Tax Window, No. 1, p. 20, ¶1165)
A real estate brokerage business is not described in paragraph (b).