19 May 1993 T.I. (Tax Window, No. 31, p. 5, ¶2512)

The transfer, following the writing by an RRSP of a covered call option, of the underlying securities to a broker or a dealer until the option is...

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The writing of naked call options (unlike the writing of covered call options) will be considered to be carrying on a business. Where the RRSP did...

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S.146(9) will not be applied to the annuitant where a security of an RRSP is disposed of as a result of a covered call option previously written...

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Cash on deposit by an RRSP with a broker to cover the possible exercise of a naked call option written by it would not be considered a qualified...

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A put option is not a qualified investment as it is a right to dispose of, rather than to acquire, a security.