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 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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