Regulation 5000

Subsection 5000(1)

Administrative Policy

14 February 1994 Internal T.I. 5-933665 -

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Subsection 5000(1.2)

Administrative Policy

14 November 1996 T.I. 963760 (C.T.O. Interest in Pooled Fund/Master Trust")

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Subsection 5000(2)

Administrative Policy

1996 Ruling 961677 (C.T.O. "Swap Contract, Marketable Security")

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Subsection 5000(7)

Pooled Fund Trust

Administrative Policy

31 May 1999 T.I. 990891

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1997 Ruling 3-971192 -

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17 May 1995 T.I. 950389 (C.T.O. "Second Relevant Year for Pooled Fund Trust Tests")

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18 April 1995 T.I. 950089 (C.T.O. "Pooled Fund Trusts")

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10 February 1995 External T.I. 5-943179 -

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Words and Phrases
marketable securities

6 October 1994 External T.I. 5-942074 -

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19 June 1992 External T.I. 5-921587 -

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21 May 1991 T.I. (Tax Window, No. 3, p. 32, ¶1261)

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Articles

Krasa, "Income Tax Implications of Joint Investment by Pension Plans through a Private Pooled Fund Vehicle", 1997 Canadian Tax Journal, Vol. 45, No. 1, p. 1.

Qualified Limited Partnership

Administrative Policy

2002 Ruling 2002-013816 -

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2000 Ruling 1999-000857 -

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24 October 1996 T.I. 962987 (C.T.O. "30% Limited Partner Interests")

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