25 August 2000 External T.I. 2000-003838 -
The Department of Finance will recommend retroactive transitional amendments to the qualified investment rules for RRSPs and RRIFs to temporarily treat, as qualified investments, securities quoted on the NASDAQ Over-the-Counter Bulletin Board or on Pink Sheets or Yellow Sheets operated by Pink Sheets, LLC that were acquired in an arm's length transaction completed before September 1, 2000.
24 January 2000 External T.I. 1999-001163 -
The Over-the-Counter Bulletin Board is not a prescribed stock exchange notwithstanding its association with the National Association of Securities Dealers, Inc.
7 March 1997 Memorandum 970466
The Over-the-Counter Bulletin Board market in the United States is not a prescribed stock exchange, notwithstanding the ownership of that market by the National Association of Securities Dealers, Inc.