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Income Tax Regulations

Version of section 5001 from 2011-12-15 to 2013-12-11:

Marginal note:Prohibited investment

 For the purpose 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 RRIF, RRSP or 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
  • 2011, c. 24, s. 85

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