What are securities?
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
What are securities?
For the T5008 information return, securities mean:
- publicly traded shares of the capital stock of a corporation
- publicly traded debt obligations
- debt obligations of, or guaranteed by:
- the Government of Canada (such as Treasury bills)
- the government of a province or territory or its agents
- a municipality in Canada
- a municipal or public body performing a function of government in Canada, or
- the government of a foreign country or a political subdivision of a foreign country, including a local authority of such a government
- prescribed debt obligations as described in paragraph 7000(1)(d) of the Income Tax Regulations
- publicly traded interests in a partnership or a trust
- any option or contract for any of the properties listed above
- publicly traded options or contracts for any property including any commodity
- publicly traded options or contracts for financial futures, foreign currency, or precious metal, or
- publicly traded options or contracts for any index relating to any property
Report a problem or mistake on this page
- Date modified:
- 2018-01-11