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S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 204.4(1) Summary Under Tax Topics- Income Tax Act- Section 204.4- Subsection 204.4(1) 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 corporation or trust that is a registered investment (RI) (as defined in subsection 204.4(1)) is a qualified investment. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.01(6) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(6) 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 non-qualified investment while being held by an RRSP, RRIF or TFSA. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 146(4)(a) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(4)- Paragraph 146(4)(a) Accommodation of unintended short-term overdrafts 1.84 The CRA will not apply the adverse income tax consequences... to an overdraft in a registered plan if it: is temporary in nature and covered without undue delay; arises as a result of (i) a mismatch of cash flow due to differences in standard settlement cycles for securities, (ii) a reasonable error, or (iii) an unintended infrequent event; and does not have the character of leveraged investing. ...

S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.05(4) Summary Under Tax Topics- Income Tax Act- Section 207.05- Subsection 207.05(4) Transitional relief for locked-in plans 2.33 This transitional rule does not distinguish between locked-in plans and regular plans. ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subparagraph (a)(ii) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (a)- Subparagraph (a)(ii) 3.9 An RRSP annuitant providing a letter of direction to collapse the plan and remit the proceeds to the lender on default would not render the (a)(ii) exception inapplicable provided the loan reflects arm’s-length terms. 3.10 The broader exception permitting TFSAs to be used as security does not apply to the other plans, so that the others may not be “used in any manner to secure or guarantee a loan or other debt resulting in financing terms that are more favourable than would otherwise be available in the absence of the arrangement” failing which the favourable terms would constitute an advantage. 3.11 If an RRSP or RRIF permits its property to be used as security for a loan, s. 146(10) or 146.3(7) would apply to require the FMV of the property so used to be included in the annuitant’s income. ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Swap Transaction Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Swap Transaction Permitted exceptions 3.25 Contributions, distributions to the plan’s controlling individual, and purchase and sale transactions between an individual’s two plans with the same tax attributes (for example, TFSA to TFSA or RRSP to RRSP/RRIF) are not treated as swap transactions. ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subparagraph (b)(iii) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (b)- Subparagraph (b)(iii) Any increase in value traceable to plan property acquired under a swap transaction is subject to advantage tax 3.24 A swap transaction is expressly included in the list of transactions that are treated as an advantage. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Section 262 Summary Under Tax Topics- Income Tax Act- Section 262 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 the United States, are not designated stock exchanges. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(b) 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 corporation to elect to be deemed to have been a public corporation since its date of incorporation.... ...

S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.01(4) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(4) 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 held in registered plans of family members who are related to the individual must be counted. ...