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Indexed Security Investment Plan [2 records]
Record 1 - internal organization data 1989-10-30
Record 1, English
Record 1, Subject field(s)
- Investment
- Taxation
Record 1, Main entry term, English
- Indexed Security Investment Plan
1, record 1, English, Indexed%20Security%20Investment%20Plan
correct
Record 1, Abbreviations, English
- ISIP 1, record 1, English, ISIP
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... an investment plan that for tax purposes allows capital gains on certain investments to be fully adjusted for inflation. In an inflationary environment the measurement of capital gains by reference to historical costs results in an overstatement of income and in effect constitutes a tax on capital. The ISIP removes inflation from the measurement of capital gains and losses for tax purposes. 2, record 1, English, - Indexed%20Security%20Investment%20Plan
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 47.1(1)(f). 3, record 1, English, - Indexed%20Security%20Investment%20Plan
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Fiscalité
Record 1, Main entry term, French
- Régime de placements en titres indexés
1, record 1, French, R%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s
correct, masculine noun
Record 1, Abbreviations, French
- RPTI 2, record 1, French, RPTI
correct, masculine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
(...) régime de placements qui permet, aux fins de l'impôt, de corriger entièrement de l'inflation les gains en capital sur certains placements. Dans un climat inflationniste, le calcul des gains en capital par rapport aux coûts d'achat entraîne une surévaluation du revenu, de sorte que le capital se trouve effectivement taxé. Le RPTI élimine l'inflation de la mesure des gains et pertes en capital aux fins de l'impôt. 3, record 1, French, - R%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 47.1(1)(f). 4, record 1, French, - R%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1989-04-06
Record 2, English
Record 2, Subject field(s)
- Titles of Documents and Works
Record 2, Main entry term, English
- The Indexed Security Investment Plan
1, record 2, English, The%20Indexed%20Security%20Investment%20Plan
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The Honourable Marc Lalonde, Minister of Finance, April 1983. 1, record 2, English, - The%20Indexed%20Security%20Investment%20Plan
Record 2, French
Record 2, Domaine(s)
- Titres de documents et d'œuvres
Record 2, Main entry term, French
- Le régime de placements en titres indexés
1, record 2, French, Le%20r%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s
correct, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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