Regulation 4901

Table of Contents

Regulation 4901 - Interpretation
Subsection (1)
Specified small business corporation
Administrative Policy(1)
Subsection 4901(2)
Designated Shareholder
Administrative Policy(2)
Specified small business corporation
Administrative Policy(1)

Subsection (1)

Specified small business corporation

Administrative Policy

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs

Timing of qualifications

1.60 The conditions that the corporation be a specified small business corporation, and that the shares not be a The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 204 - qualified investment - (a) 261
Tax Topics - Income Tax Act - Section 262 133
Tax Topics - Income Tax Act - Section 204 - qualified investment - (d) 388
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(b) 294
Tax Topics - Income Tax Act - Section 204.4 - Subsection 204.4(1) 119
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(2) 64
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) 167
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) 75
Tax Topics - Income Tax Act - Section 204 - qualified investment - (b) 65
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(e) 217
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) 85
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(u) 92
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(v) 60
Tax Topics - Income Tax Regulations - Regulation 5100 - Eligible Corporation 54
Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) 92
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10.1) 100
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(6) 128
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(a) 138
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4) - Paragraph 146(4)(b) 104
Tax Topics - Income Tax Act - Section 146.2 - Subsection 146.2(6) 232

Subsection 4901(2)

Designated Shareholder

Administrative Policy

6 June 1994 T.I. 941182 (C.T.O. "RRSP - Designated Shareholder")

Respecting the situation where a number of the limited partners of an SBILP are RRSP trusts, RC stated that "in our opinion, an annuitant under a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

3 February 1992 T.I. (Tax Window, No. 16, p. 15, ¶1725)

Paragraph (d) of the definition of "designated shareholder" does not provide an exception for persons having a nominal interest in a company or...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Specified small business corporation

Administrative Policy

S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs

Grace period to restore SSBC status

2.16 ...

Example 2

Shares of XYZ Corporation are a qualified investment under subparagraph 4900(14)(a)(i)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Navigation