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S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Premium Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(1)- Premium Example 6, para. 3.12 [cash incentive to open RRSP or TFSA account] No s. 207.01 advantage if a financial institution pays $100 in cash directly to the plan of new customers who open an RRSP, RRIF or TFSA and maintain a minimum balance of $50,000 for at least one year, and the incentive can be paid into the plan of the customer's choosing if each plan exceeds the $50,000 minimum. CRA also states that the payments “do not constitute a premium, gift, or contribution to the plan (as they are considered a return on investment).” 3.36-3.37 [dealer reimbursement for deferred redemption charge] Where in order to encourage an investor to switch from another mutual fund company, a dealer will reimburse for any deferred sales charge incurred on the sale of the old funds, the payment of the rebate into the plan will not constitute a premium, gift or contribution to the plan – and will also not constitute an advantage, provided that the rebate is determined in a normal investment context without regard to the tax attributes of the individual’s registered and non-registered account(s). ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(e) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(e) 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 the time the option is sold besides the option premium.... ... As noted in ¶ 1.15, if the deposit is left with the broker for longer than a few days, the deposit would not be a qualified investment.... ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subparagraph (b)(i) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (b)- Subparagraph (b)(i) 3.22 Example 10 (bid/ask plan strip) Two unrelated individuals effectively transfer all the value in their RRSP to their TFSA by having their TFSA continually buy securities from the other’s RRSP at the bid price and sell them back to the other’s RRSP at the ask price. These would give rise to advantages under (b)(i) and would also be a registered plan strip. 3.36-3.37 [dealer reimbursement for deferred redemption charge] Where in order to encourage an investor to switch from another mutual fund company, a dealer will reimburse for any deferred sales charge incurred on the sale of the old funds, the payment of the rebate into the plan will not constitute a premium, gift or contribution to the plan – and will also not constitute an advantage, provided that the rebate is determined in a normal investment context without regard to the tax attributes of the individual’s registered and non-registered account(s). 3.41 Example 12 (non-pro rata fund rebates) A mutual fund dealer convinces an individual to switch mutual fund companies and agrees to share 40% of the 5% sales commission he will earn on the purchase of the new funds. ...

S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under unattached ...

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... ...