Subsection 4901(1)
Administrative Policy
12 June 2002 External T.I. 2002-0138625 - REGISTERED INVESTMENTS FUTURES CONTRACTS
Regarding a query as to whether currency and interest rates futures contracts would qualify as a prescribed investment for a registered...
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|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) | whether currency and interest rates futures contracts were qualified investments turned on IT-320R3, para. 21 | 211 |
Subsection 4901(2)
Connected Shareholder
Administrative Policy
18 December 2001 External T.I. 2001-0110315 F - ACTIONS SEPE PLACEMENTS ADMISSIBLES
CCRA provided an overview of the connected shareholder and exempt person definitions and indicated:
There is no limit to the amount of equity...
29 January 2001 Internal T.I. 2000-0062827 F - Placement admissible - conjoint de fait
The RRSPs of Mr. A and Ms. B each acquired a percentage (e.g., 8%?) of the shares of a cooperative corporation (with the balance of the shares...
Designated Shareholder
Administrative Policy
6 June 1994 External T.I. 9411825 - RRSP - DESIGNATED SHAREHOLDER
Respecting the situation where a number of the limited partners of an SBILP are RRSP trusts, RC stated that "in our opinion, an annuitant under a...
3 February 1992 T.I. (Tax Window, No. 16, p. 15, ¶1725)
Paragraph (d) of the definition of "designated shareholder" does not provide an exception for persons having a nominal interest in a company or...
Paragraph (a)
Administrative Policy
15 October 2001 External T.I. 2001-0098315 F - PLACEMENT ADMISSIBLE REER
These comments in IT-419R, para. 13 on rights of first refusal and shotgun clauses not being included also applied to Reg. 4901(2.2)(b), so that a...
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|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Designated Shareholder - Paragraph (d) | employees constitute a group if they collectively have control | 75 |
| Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2.2) - Paragraph 4901(2.2)(b) | IT-419, para. 13 re right of first refusal/ shotgun applies to application of Reg. 4901(2.2)(b) | 57 |
Paragraph (d)
Administrative Policy
15 October 2001 External T.I. 2001-0098315 F - PLACEMENT ADMISSIBLE REER
Regarding the interpretation of “group” in para. (d), CCRA stated:
[I]f shares are held by a sufficient number of employees to control the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2.2) - Paragraph 4901(2.2)(b) | IT-419, para. 13 re right of first refusal/ shotgun applies to application of Reg. 4901(2.2)(b) | 57 |
| Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Designated Shareholder - Paragraph (a) | IT-419 position re right of first refusal/ shotgun applies to designated shareholder test | 62 |
Qualifying Share
Administrative Policy
18 January 2008 External T.I. 2007-0252081E5 F - Placements admissibles REÉR
In indicating that shares, preferred shares and participating preferred shares be qualified investments for RRSPs if the conditions of the...
14 October 2009 External T.I. 2009-0324331E5 F - Placement admissible, part de coopérative
In finding that both of the conditions of the definition of "qualifying share" listed in Reg. 4901(2)(a) and (b) are not required to be satisfied...
Specified Small Business Corporation
Administrative Policy
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
Timing of qualifications
1.60 The conditions that the corporation be a specified small business corporation, and that the shares not be a The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.
25 January 2018 External T.I. 2017-0717561E5 - specified small business corporation
A corporation in its start-up phase has used a portion of the funds raised to date to cover specific business expenses. Would the remainder of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation | excess cash not an active business asset | 160 |
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
Grace period to restore SSBC status
2.16 ...
Example 2
Shares of XYZ Corporation are a qualified investment under subparagraph 4900(14)(a)(i)...
27 January 2014 External T.I. 2013-0504191E5 F - RRSP, qualified investment
In the course of a general discussion, CRA stated:
[A]n SSBC is a corporation that would, at that time or at the end of the last taxation year of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (a) | annuitant's free use of property of corporation held by RRSP is an advantage | 86 |
Subsection 4901(2.2)
Paragraph 4901(2.2)(b)
Administrative Policy
15 October 2001 External T.I. 2001-0098315 F - PLACEMENT ADMISSIBLE REER
These comments in IT-419R, para. 13 on rights of first refusal and shotgun clauses not being included also applied to Reg. 4901(2.2)(b), so that a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Designated Shareholder - Paragraph (d) | employees constitute a group if they collectively have control | 75 |
| Tax Topics - Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Designated Shareholder - Paragraph (a) | IT-419 position re right of first refusal/ shotgun applies to designated shareholder test | 62 |
1 February 2001 External T.I. 2000-0041535 F - Actionnaire rattaché / droit de 1er refus
CCRA confirmed that the comments in IT-419R, para. 13, regarding the scope of the contingent right to acquire shares also applied to the...