Section 127.4

Table of Contents

Section 127.4
Subsection 127.4(1) - Definitions
Approved Share
Paragraph (b)
Administrative Policy(1)
Qualifying Trust
Administrative Policy(2)

Subsection 127.4(1) - Definitions

Approved Share

Paragraph (b)

Administrative Policy

17 January 2000 External T.I. 9932865 F - ACTION APPROUVÉE - FONDS DE TRAVAILLEURS

The exclusion in para. (b) of the approved share definition referred to:

a share issued by a prescribed labour-sponsored venture capital...

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Qualifying Trust

Administrative Policy

6 July 1995 External T.I. 9512605 - LSVCC AND TAX CREDIT AND RRSP

"It is a question of fact whether amounts held in an RRSP are contributions. In our view, an amount cannot be reasonably attributed to a...

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13 February 1995 External T.I. 9502855 - LSVCC, QUALIFYING TRUST

There is no requirement that an RRSP use only new contributions to fund LSVCC share purchases.

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