What are securities?

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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
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Date modified:
2018-01-11