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;
• 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; and
• publicly traded options or contracts for any index relating to any property.

Date modified:

2016-01-07