Equity Share
Qualified Investment
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See Also
Administrative Policy
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs
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12 October 2001 Ministerial Correspondence 2001-0099384 - RRSP QUALIFIED INVESTMENT
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27 July 1994 External T.I. 9416565 - RRSP ENTERING INTO A SPREAD WITH OPTIONS
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) | enetering into spread indicative of business | 44 |
19 May 1993 T.I. (Tax Window, No. 31, p. 5, ¶2512)
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Articles
Singer, "RRSPs Can Invest in a Wide Range of Fixed Income Securities", Taxation of Executive Compensation and Retirement, May 1990, p. 286.
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Qualified Investment | 0 |
Paragraph (b)
Administrative Policy
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs
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Administrative Policy
Articles
David W. Glicksman, Kevin Kelly, "Linked Instruments Offer Investor Attractions", Corporate Finance, Vol. XII, No. 2, p. 1182.
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Administrative Policy
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs
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27 March 2014 Ministerial Correspondence 2014-0518601M4 - Non-qualified investments held in registered plans
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(2) | tax triggered when qualified investment becomes non-qualified | 108 |
15 January 2009 External T.I. 2008-0272681E5 F - Options d'achat sur devises
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4 November 1999 External T.I. 9924305 - FOREIGN STOCK EXCHANGE INDEX UNITS
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30 November 1996 Ruling 9716083 - AMERICAN DEPOSITARY SHARES, OPTIONS
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) | 23 | |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) | 28 |
28 February 1992 T.I. (Tax Window, No. 17, p. 17, ¶1772)
Read, "Technical Matters", 89 C.R. p. 783
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) | 38 |