4 May 2006 Roundtable, 2005-0161541C6 F - Placements admissibles - dépôts -- summary under Paragraph (f)

As part of its response to the question as to whether a guaranteed investment certificate or term deposit denominated in Canadian or foreign currency issued by a bank in Canada or a trust company a qualified investment for an RRSP, CRA stated:

[I]n general, a guaranteed investment certificate or term deposit, denominated in Canadian or foreign currency and issued by a bank in Canada, would qualify as a bond, debenture, note or similar obligation” specifically described in paragraph (b) … .

Furthermore, a guaranteed investment certificate, denominated in Canadian or foreign currency, issued by a trust company incorporated under the laws of Canada or of a province could qualify as a qualified investment under paragraph (f) … .

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