Section 204.4

Table of Contents

Section 204.4
Subsection 204.4(1)
Administrative Policy(1)
Subsection 204.4(2) - Acceptance of applicant for registration
Forms(2)
Paragraph 204.4(2)(a)
Administrative Policy(1)
Subsection 204.4(4) - Suspension of revocation
Administrative Policy(1)

Subsection 204.4(1)

Administrative Policy

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs

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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (a) 297
Tax Topics - Income Tax Act - Section 262 233
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (d) 388
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(b) 294
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(2) 64
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) 167
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) 75
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (b) 65
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) 217
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) 85
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(u) 92
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(v) 60
Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Specified Small Business Corporation 64
Tax Topics - Income Tax Regulations - Regulation 5100 - Eligible Corporation 54
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) 92
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10.1) 100
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(6) 128
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(a) 138
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(b) 104
Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(6) 196

Subsection 204.4(2) - Acceptance of applicant for registration

Forms

T2217 Application for Registration as a Registered Investment

Listing of requirements for registration of each category

Find below the particular type of investment for which registration is being requested...

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T3R1 Registered Investment Income Tax Return

Filing requirement

As the representative of a corporation or trust that has been accepted for registration as a registered investment under...

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Paragraph 204.4(2)(a)

Administrative Policy

13 September 2000 External T.I. 2000-0042885 - SWAP - QUALIFIED INVESTMENTS

"A derivative agreement such as a swap is a contractual arrangement which is separate from any associated asset or liability ... which it may be...

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Subsection 204.4(4) - Suspension of revocation

Administrative Policy

6 December 1993 Income Tax Severed Letter 9328045 - Registered Investment—Mutual Fund Trust

Continued registered investment status under s. 204.4(4) applies to all terminated registered investments including a mutual fund trust whose...

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