Chris Lang, Keaton Buchberger, "The RRSP Trap: A Cautionary Illustration of the Risk of Non-Conventional Investment Structures", Tax for the Owner-Manager, Vol. 25, No. 2, April 2025, p. 7

Summary Under
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(i) - Subparagraph 4900(1)(i)(ii)

Description of structure for RRSP funding of Realtyco controlled by Pubco (p. 7)

  1. The following arrangement is now being marketed as a structure...

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Summary Under
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (a)

RRSP annuitants have their RRSPs subscribe for debentures of Realtyco to leverage their common share investments in Realtyco (p. 7)

The following...

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