Regulation 5000

Subsection 5000(1)

Administrative Policy

14 February 1993 Internal T.I. 9336656 - HAA7234-1 MEANING OF "AT ANY TIME"

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Subsection 5000(1.2)

Administrative Policy

14 November 1996 External T.I. 9637605 - INTEREST IN POOLED FUND/MASTER TRUST

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Subsection 5000(2)

Administrative Policy

30 November 1995 Ruling 9616773 - SWAP CONTRACT, MARKETABLE SECURITY

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Subsection 5000(7)

Pooled Fund Trust

Administrative Policy

31 May 1999 External T.I. 9908915 - POOLED FUND TRUST, MULTIPLE TRUSTEES

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1997 Ruling 9711923 - : Qualilfied Limited Partnership

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17 May 1995 External T.I. 9503895 - SECOND RELEVANT YEAR FOR POOLED FUND TRUST TESTS

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18 April 1995 External T.I. 9500895 - POOLED FUND TRUSTS

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10 February 1995 External T.I. 9431795 - MARKETABLE SECURITIES

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Words and Phrases
marketable securities

6 October 1994 External T.I. 9420745 - MASTER TRUST

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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 2002-013816D - AMENDMENT OF QLP RULING

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2000 Ruling 1999-000857 -

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24 October 1996 External T.I. 9629875 - 30% LIMITED PARTNER INTEREST

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5102 40

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