Section 204.4

Subsection 204.4(1)

Administrative Policy

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

Retroactive registration

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. If a registered plan acquires such shares or units before the corporation or trust becomes an RI, the shares or units can still qualify retroactive to the time of acquisition if the corporation or trust is registered as an RI before the end of the calendar year in which the shares or units are acquired. Note that the registration of an RI cannot have retroactive effect any earlier than the beginning of the calendar year in which application for registration is made.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 204 - qualified investment - (a) 208
Tax Topics - Income Tax Act - Section 262 113
Tax Topics - Income Tax Act - Section 204 - qualified investment - (d) 320
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(b) 256
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(2) 52
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) 149
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) 53
Tax Topics - Income Tax Act - Section 204 - qualified investment - (b) 55
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) 173
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) 69
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(u) 80
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(v) 50
Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection (1) - Specified small business corporation 38
Tax Topics - Income Tax Regulations - Regulation 5100 - Eligible Corporation 44
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) 82
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10.1) 90
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(6) 110
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(a) 118
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(b) 94
Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(6) 156

Subsection 204.4(2) - Acceptance of applicant for registration

Paragraph 204.4(2)(a)

Administrative Policy

13 September 2000 External T.I. 2000-004288 -

"A derivative agreement such as a swap is a contractual arrangement which is separate from any associated asset or liability ... which it may be designed to hedge. It is also our view that any income earned or expense incurred from the swap would not be considered to be derived from the associated assets ... . "

Subsection 204.4(4) - Suspension of revocation

Administrative Policy

6 December 1993 External T.I. 5-932804 -

Continued registered investment status under s. 204.4(4) applies to all terminated registered investments including a mutual fund trust whose units are described in Regulation 4900(1)(d).