Administrative Policy
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
OTC systems not included
1.18 Over-the-counter (OTC) quotation systems, such as the OTC Bulletin Board and OTC Link ATS (formerly Pink Sheets) in...
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Recognized Stock Exchange | 178 |
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...
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...
8 March 2004 External T.I. 2004-0063841E5 F - placement admissible au titre des REER
In indicating that a U.S. security listed on the OTC Bulletin Board operated by Nasdaq Stock Market Inc. was not a qualified investment for RRSPs...
20 June 2002 External T.I. 2002-0145075 F - REER PLACEMENT ADMISSIBLE
In the course of a general discussion, CCRA noted that Tiers I and II of the Canadian Venture Exchange or CDNX (now called the TSX Venture...
Finance
Department of Finance Backgrounder "Process for Designating Stock Exchanges" 2008
…The Minister of Finance's role is...