Regulation 5000

Table of Contents

Regulation 5000
Subsection 5000(1)
Administrative Policy(1)
Subsection 5000(1.2)
Administrative Policy(1)
Subsection 5000(2)
Administrative Policy(1)
Subsection 5000(7)
Pooled Fund Trust
Administrative Policy(8)
Articles(1)
Qualified Limited Partnership
Administrative Policy(3)

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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