Inclusion of units held in relative's RRSP

2.12 In determining whether an individual has a significant interest in a trust, any units of the trust...

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Grace period to restore SSBC status

2.16 ...

Example 2

Shares of XYZ Corporation are a qualified investment under subparagraph 4900(14)(a)(i)...

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Meaning of "regarding the governance"

2.18 ... One of the conditions [in "excluded property" - (c)(iii)] sets limits regarding the governance of...

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Computation of advantage tax

2.21 The controlling individual of a registered plan is also subject to a 100% advantage tax under section 207.05 on...

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Transitional relief for locked-in plans

2.33 This transitional rule does not distinguish between locked-in plans and regular plans. Consequently,...

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Factors relevant to waiver of tax

2.36 Subsection 207.06(2) gives the Minister the authority to waive or cancel all or part of the 50% tax on...

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