2000 Ruling 2000-0007513 - Index Tracking Mutual Fund -- summary under Paragraph 108(2)(a)

Ruling that provision for suspension of the right of unitholders to redeem in the event that units ceased to trade by order of a competent authority under applicable securities law or for any reason there was likely to be no closing bid price for the units quoted on the exchange for a trading day would not, by itself, cause the units not to qualify under s. 108(2)(a).