Income Tax Regulations
Marginal note:Prohibited investment
5001 For the purpose of paragraph (d) of the definition prohibited investment in subsection 207.01(1) of the Act, property that is a qualified investment for a trust governed by a TFSA solely because of subsection 4900(14) is prescribed property for the trust at any time if, at that time, it is not described in any of subparagraphs 4900(14)(a)(i) to (iii).
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/2005-264, s. 9
- 2009, c. 2, s. 107
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