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  1. Income Tax Folio S3-F10-C2, Prohibited Investments - Canada

    Sep 2, 2016 · The Income Tax Act imposes several investment restrictions on RRSPs, RRIFs and TFSAs to guard against abusive tax planning. RRSPs, RRIFs and TFSAs may invest only in …

  2. Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, …

    Mar 23, 2011 · The Income Tax Act imposes several investment restrictions on RRSPs, RRIFs and TFSAs to guard against abusive tax planning. RRSPs, RRIFs and TFSAs may invest only …

  3. Income Tax Regulations

    Sep 19, 2025 · (3) A prohibited investment in respect of a registered pension plan does not include an investment that was acquired by the plan before March 28, 1988.

  4. Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, …

    This Chapter discusses the meaning of the term prohibited investment, as well as the tax consequences of acquiring, holding and disposing of prohibited investments.

    • Reviews: 6.9K
    • In this issue of Wealth Insights, we will look at the most common rules and discuss how to avoid penalties on investments held within these registered savings plans.

    • Anti-avoidance rules for RRSPs and RRIFs - Canada.ca

      The anti-avoidance rules provide for a special tax on certain advantages that unduly exploit the tax attributes of an RRSP and RRIF as well as special taxes on prohibited investments and on …

    • Canada Investment Restrictions on RRSP & TFSA Plans - KR Law …

      Nov 8, 2021 · Certain investments are restricted in RRSPs, TFSAs, and other registered plans. Learn about CRA rules, prohibited investments & tax penalties.

    • Prohibited and Non-Qualified Investments - Tax Law Canada

      Dec 15, 2021 · To maintain the integrity of the TFSA system, the Canadian Income Tax Act contains numerous anti-avoidance rules which can result in severe tax problems for taxpayers. …

    • RRSP Prohibited & Non-Qualified Investments - Income Tax - Canada - Mondaq

      Dec 31, 2021 · The full details of what is prohibited are complex, but generally investments in a business where you own at least 10% of the business or investments where you are not at …

    • Welcome Changes to Prohibited Investment Rules | Legal …

      Feb 25, 2013 · The Department of Finance has released a package of draft legislative proposals (the “Proposed Amendments”) to amend the “prohibited investment” rules (the “PI Rules”) …