Section 262

Administrative Policy

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

OTC systems not included

1.18 Over-the-counter (OTC) quotation systems, such as the OTC Bulletin Board and OTC Link ATS

AIM, Alternext...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (a) 296
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 Act - Section 204.4 - Subsection 204.4(1) 172
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

4 April 2014 Ministerial Correspondence 2014-0519461M4 - ETF a qualified investment if traded on BATS?

Is an exchange traded fund (ETF) listed on the Better Alternative Trading System (BATS) a qualified investment for an RRSP or a TFSA? CRA...

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24 August 2012 External T.I. 2012-0436031E5 - Designated Stock Exchange

The taxpayer asked whether the NYSE MKT (formerly NYSE AMEX, LLC) is a designated stock exchange. CRA noted that it was not on the Department of...

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24 September 2012 External T.I. 2012-0455741E5 - AIM of the London Stock Exchange

The Alternative Investment Market ("AIM") of the London Stock Exchange ("LSE") is not a designated stock exchange, - but is considered a...

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13 July 2010 External T.I. 2010-0359251E5 - Frankfurt Stock Exchange

"The Open Market of the Frankfurt Stock Exchange, as well as other unofficial exchange-regulated markets in the European Union, would not qualify...

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6 March 2008 External T.I. 2007-0253561E5 F - Placement admissible REÉR

In finding that securities listed on the Alternative Investment Market of the London Stock Exchange are not securities that are listed on a...

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Finance

Designated Stock Exchanges

Department of Finance Backgrounder "Process for Designating Stock Exchanges" 2008

…The Minister of Finance's role is...

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