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S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(u) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(u) 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% for silver is a qualified investment.... the coin must be purchased directly from the Mint or from a Canadian-resident corporation that is a bank, trust company, credit union, insurance company or registered securities dealer whose business activities are regulated by the Superintendent of Financial Institutions or a similar provincial authority (referred to... as a specified corporation). ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.04(4) Summary Under Tax Topics- Income Tax Act- Section 207.04- Subsection 207.04(4) Limitations on refund 1.73 The 50% tax on non-qualified investments is refundable in certain circumstances. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 146(10.1) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(10.1) 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 non-qualified investments in accordance with subsection 146(10.1), 146.2(6) or 146.3(9) or paragraph 146.4(5)(b), respectively. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 146(4)(b) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(4)- Paragraph 146(4)(b) 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 business income that is taxable to the RRSP or RRIF specifically exclude any business income from, or from the disposition of, qualified investments.... ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.01(5) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(5) 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 promoter of an RESP, to exercise the care, diligence and skill of a reasonably prudent person to minimize the possibility of the plan holding a non-qualified investment. ...

S3-F10-C2- Prohibited 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 Grace period to restore SSBC status 2.16... ...

S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.05(2) Summary Under Tax Topics- Income Tax Act- Section 207.05- Subsection 207.05(2) 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 income earned and capital gains realized by the plan that is reasonably attributable directly or indirectly to a prohibited investment. ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subparagraph (b)(ii) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (b)- Subparagraph (b)(ii) Example 7 (performance prefs) Private company employees whose plans are issued non-voting prefs that pay dividends well in excess of the subscription price taking into account the company’s performance relative to benchmarks receive a (b)(ii) advantage. ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Registered Plan Strip Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Registered Plan Strip Definition can apply even where no property removal 3.34 The definition [of registered plan strip] is intended to apply even in situations where no amount was traceably removed from a registered plan but where nevertheless the value of the plan has been reduced. ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.05(2) Summary Under Tax Topics- Income Tax Act- Section 207.05- Subsection 207.05(2) Advantage tax computed only on annual basis 3.45 In the case of an advantage consisting of an increase in the FMV of plan property attributable to certain transactions or events..., each increase in the FMV of plan property constitutes a separate advantage. ...