CRA Releases New Income Tax Folio on Qualified Investments – RRSPS, RESPs, RRIFs, RDSPs and TFSAs

On September 2, 2016, the CRA released new Income Tax Folio S3-F10-C1, Qualified Investments–RRSPs, RESPs, RRIFs, RDSPs and TFSA, which discusses various types of qualified investments and the consequences of acquiring, holding and disposing of a non-qualified investment under RRSPs, RESPs, RRIFs, RDSPs and TFSAs.  The Folio can be viewed here: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s3/f10/s3-f10-c1-eng.html.

Prepared by: Ken Jiang

Ken Jiang is an associate at the firm’s Vancouver office. His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »

Share