Digital currency and FX contracts excluded

1.12 ... Digital currencies, such as Bitcoins, are not considered to be money issued by a government of...

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OTC systems not included

1.18 Over-the-counter (OTC) quotation systems, such as the OTC Bulletin Board and OTC Link ATS (formerly Pink Sheets) in...

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Listing must be unconditional

1.20 In a new public issue of securities, the listing of the securities may be delayed for a short period of time...

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Back-dating rule effective for Reg. 4900(1)(b) purposes

1.24 The post-amble of the public corporation definition in subsection 89(1) allows a new...

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Retroactive registration to Jan. 1 of application year, and maintenance until end of year following loss of status

1.27 A share or unit of a...

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Sub of rating agency may be accepted

1.31 ... Where the facts, corporate structure and legal relationship make it clear that a listed rating...

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Acquisition of real estate on default

1.34 Real or immovable property is not a qualified investment for a registered plan. However, a registered...

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Approved lender/market interest

1.36 ... The list of approved lenders is available on the CMHC website. The interest rate and other terms must...

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Undivided interests in strip coupons

1.37 ... Provided the original bond is a qualified investment, both the interest-paying portion and the...

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Writing puts and calls not subject to rules

1.40 When writing put and call options ... , no property is actually acquired by the option writer at...

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Advantage tax

1.44 The advantage tax in section 207.05 could apply if an RRSP, RRIF or TFSA trust were to engage in certain option transactions....

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RCM coins

1.52 A legal tender gold or silver bullion coin produced by the Royal Canadian Mint with a minimum purity of 99.5% for gold and 99.9%...

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RCM certificates

1.54 A gold or silver certificate issued by the Royal Canadian Mint or a specified corporation is a qualified investment if the...

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Timing of qualifications

1.60 The conditions that the corporation be a specified small business corporation, and that the shares not be a The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Eligible corporations

1.66 ... The conditions are comparable to those described ... for specified small business corporations, except that they...

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Limitations on refund

1.73 The 50% tax on non-qualified investments is refundable in certain circumstances. To qualify for the refund, the...

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Calculation of income

1.76 A trust governed by an RRSP, TFSA, RRIF or RDSP is taxable under Part I on any income it earns in a tax year from...

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Effect of deemed FMV disposition

1.77 Subsection 207.01(6) provides a special rule that applies when an investment becomes or ceases to be a...

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Accommodation of unintended short-term overdrafts

1.84 The CRA will not apply the adverse income tax consequences ... to an overdraft in a...

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Day-trading permitted

1.89 In the case of an RRSP or RRIF, the rules in paragraphs 146(4)(b) and 146.3(3)(e) for calculating the amount of...

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Option trading and short selling

1.90 As discussed in ¶1.41 and ¶1.46, where a registered plan engages in certain option writing strategies or...

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Potential s. 162(7) penalty if due diligence failure

1.93 Subsection 207.01(5) requires the trustee of an RRSP, RRIF, RDSP, FHSA or TFSA, or the...

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