Section 207.01

Subsection 207.01(1) - Definitions

Advantage

Administrative Policy

28 May 2015 External T.I. 2015-0574481E5 - Advantage tax and employee-owned securities

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May 2013 ICAA Roundtable, Q. 10 (reported in April 2014 Member Advisory)

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28 May 2014 External T.I. 2013-0486111E5 F - RRSP, prohibited investment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(13) s. 51 exchange of transitional prohibited property does not trigger s. 207.04(1) tax 108
Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(4) s. 207.05(4) status is preserved following s. 51 exchange 108

6 June 2013 External T.I. 2012-0451801E5 F - deemed dividend, advantage

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7 November 2012 External T.I. 2012-0437821E5 F - Registered Plan - Advantage

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ITTN No. 44 under "Key Employee Tax-Free Savings Account," 14 April 2011

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27 May 2009 Internal T.I. 2009-0320311I7 F - CELI - Notion d'avantage

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Articles

Maureen De Lisser, Janna Krieger, "Registered Savings Plans: Investing Without Penalty", Canadian Tax Journal, (2013) 61:3, 769-96.

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Paragraph (a)

Administrative Policy

1 June 2016 External T.I. 2015-0601211E5 - Mortgage loan from RRSP to make a shareholder loan

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) money borrowed by individual from RRSP to make interest-free loan to corporation 175
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) use of qualified mortgage loan proceeds of no import 178
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Registered Plan Strip 4900(1)(j.1) mortgage loan unlikely to be acquired at less than FMV 217

27 January 2014 External T.I. 2013-0504191E5 F - RRSP, qualified investment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Specified small business corporation general discussion of SSBC definition 217

Subparagraph (a)(i)

Subparagraph (a)(ii)

Subparagraph (a)(v)

Paragraph (b)

Administrative Policy

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

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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 Act - Section 204.4 - Subsection 204.4(1) 107
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 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

Subparagraph (b)(i)

Administrative Policy

28 September 2018 External T.I. 2018-0779261E5 - Investment management fees

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15 September 2017 External T.I. 2017-0722391E5 - Investment management fees

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29 November 2016 CTF Roundtable Q. 5, 2016-0670801C6 - Investment management fees

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Subparagraph (b)(ii)

Paragraph (c)

Administrative Policy

17 April 2013 External T.I. 2012-0457011E5 F - Coop Shares in RRSP and Prohibited Invest. Rules

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Excluded Property - Paragraph (c) shares can become prohibited investments as a result of other shareholders dispose of their shares 367
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) dispositions that generate the refund are not limited to redemptions of the shares 220

Excluded Property

Paragraph (c)

Administrative Policy

17 April 2013 External T.I. 2012-0457011E5 F - Coop Shares in RRSP and Prohibited Invest. Rules

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) dispositions that generate the refund are not limited to redemptions of the shares 220
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (c) advantage tax on net capital gains and income of RRSP from cooperative shares 344

26 November 2014 External T.I. 2014-0545041E5 - Registered plans - Excluded property

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Exempt Contribution

Paragraph (b)

Administrative Policy

6 June 2017 External T.I. 2015-0617331E5 F - TFSA - Exempt Contribution

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(23.1) - Paragraph 248(23.1)(a) payment of family-law obligation of deceased to surviving spouse out of deceased's TFSA could qualify 79
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(a) legacy of residue (which included the residence) could be satisfied with TFSA of deceased 91

11 May 2017 External T.I. 2016-0679751E5 F - TFSA - Exempt Contribution

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(a) legacy made by executor exercising discretion conferred under will occurred because of death 72

Registered Plan Strip

Administrative Policy

1 June 2016 External T.I. 2015-0601211E5 - Mortgage loan from RRSP to make a shareholder loan

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) money borrowed by individual from RRSP to make interest-free loan to corporation 175
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) use of qualified mortgage loan proceeds of no import 178
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (a) 4900(1)(j.1) insurance requirements generally arm's length/potential advantage on default 239

16 October 2012 External T.I. 2012-0439151E5 - RRSP strips and prohibited investments

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Prohibited Investment

Administrative Policy

18 February 2009 External T.I. 2008-0304051E5 - TFSA - Mutual Fund being a Prohibited Investment

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Articles

Todd Miller, Michael Friedman, Carl Irvine, "The New RRSP/RRIF Anti-Avoidance Regime: A Roadmap and Tips for the Unwary", Taxation of Executive Compensation and Retirement, Vol. 23, No. 4, p. 1463

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RRSP Strip

Swap Transaction

Administrative Policy

12 December 2012 External T.I. 2012-0460611E5 - swap of securities between registered plans

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24 August 2010 External T.I. 2010-0359001E5 - TFSA - Swap Transaction

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Unused contribution room

Administrative Policy

22 October 2015 Internal T.I. 2013-0486491I7 - Overdrafts in a TFSA

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(2) - Paragraph 146.2(2)(f) administrative accommodation of short term inadvertent overdrafts but not of cashless warrant exercise 340
Tax Topics - Income Tax Act - Section 146 - Subsection 146(6) - Paragraph 146(4)(a) accommodation only of temporary technical breach of borrowing prohibition for registered plans 218

Subsection 207.01(4)

Administrative Policy

Paragraph 207.01(4)(a)

Administrative Policy

20 March 2015 External T.I. 2014-0528311E5 - Mortgage Investment Corporation - RRSP

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) shareholdings of siblings not included 55

Subsection 207.01(6)

Administrative Policy

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

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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 Act - Section 204.4 - Subsection 204.4(1) 107
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 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

12 July 2013 External T.I. 2012-0447191E5 - RRSP trust taxation under 146(10.1)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10.1) gain due to ACB grind 77

Subsection 207.01(13)

Administrative Policy

28 May 2014 External T.I. 2013-0486111E5 F - RRSP, prohibited investment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage no advantage on s. 51 exchange 83
Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(4) s. 207.05(4) status is preserved following s. 51 exchange 108