Regulation 4801

Paragraph 4801(a)

Administrative Policy

11 September 2011 External T.I. 2001-0072575

In response to a query as to "whether a mutual fund trust's status under the...ITA...would be adversely affected if the Ontario Securities...

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Tax Topics - Income Tax Regulations - Regulation 4803 - Subsection 4803(2) - Paragraph 4803(2)(a) preliminary prospectus 151

29 March 2012 External T.I. 2011-0403161E5 - Meaning of "shareholder" in 130.1(6)(d)

For the purposes of the 20-shareholder test in s. 130.1(6)(d), an individual and the individual's RRSP and TFSA trusts would each count as a...

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Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) individual and RRSP counted separately 32

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