Equity Share
qualified investment
(a)
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 T.I. 941656 (C.T.O. "RRSP Entering into a Spread with Options") (see also 30 January 1995 T.I. 943068)
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 |
(b)
Administrative Policy
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs
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(c)
Administrative Policy
Articles
David W. Glicksman, Kevin Kelly, "Linked Instruments Offer Investor Attractions", Corporate Finance, Vol. XII, No. 2, p. 1182.
(c.1)
(d)
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 | 102 |
4 November 1999 T.I. 992430
1997 Ruling 1 January 1997 9716083
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 | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) | 38 |