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S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Specified Small Business Corporation Summary Under Tax Topics- Income Tax Regulations- Regulation 4901- Subsection 4901(2)- Specified Small Business Corporation Timing of qualifications 1.60 The conditions that the corporation be a specified small business corporation, and that the shares not be a prohibited investment, need only be satisfied at the time the RRSP, RRIF or TFSA acquires the shares. ...

S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (c) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Excluded Property- Paragraph (c) Meaning of "regarding the governance" 2.18... ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (a) 3.6 “Where a benefit or debt is connected in any way with the existence of a plan, it is considered to be conditional on the existence of the plan.” ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Options Summary Under Tax Topics- General Concepts- Fair Market Value- Options warrants to be valued at more than nominal in-the-money value Example 9 (warrants contributed at nominal intrinsic value) Where an individual contributed common share warrants to his TFSA for their nominal intrinsic value, the subsequent gain realized by the TFSA on exercise would be an advantage given that “The intrinsic value of a warrant or option is not reflective of the property’s FMV”. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 4900(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(2) Sub of rating agency may be accepted 1.31... ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(j.1) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(j.1) Approved lender/market interest 1.36... ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (b) Summary Under Tax Topics- Income Tax Act- Section 204- Qualified Investment- Paragraph (b) Undivided interests in strip coupons 1.37... ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(v) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(v) 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 bullion represented by the certificate satisfies the conditions described in ¶1.52 or ¶1.53. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Eligible Corporation Summary Under Tax Topics- Income Tax Regulations- Regulation 5100- Eligible Corporation Eligible corporations 1.66... ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (b) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (b) 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. ...