14 August 2006 External T.I. 2005-0162911E5 - Subparagraph 149(1)(o.2)(iii) - Investments -- summary under Subparagraph 149(1)(o.2)(iii)

Derivatives such as forward contracts, futures, swaps and options would be considered to be qualifying investments provided that they were permitted as an investment for a pension fund or plan under the PBSA or a similar law of a province.