TERMIUM Plus®

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INDEXED SECURITY INVESTMENT PLAN [6 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
OBS

Expression used on the federal income tax return T1 forms.

French

Domaine(s)
  • Fiscalité
OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.

Spanish

Save record 1

Record 2 2026-01-08

English

Subject field(s)
  • Investment
  • Taxation
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.

OBS

Source: Income Tax Act, S. 47.1(1)(f).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
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.

OBS

Source : Loi de l'impôt sur le revenu, art. 47.1(1)(f).

Spanish

Save record 2

Record 3 1992-02-28

English

Subject field(s)
  • Titles of Forms
OBS

Form T5ISIP Supplementary, Revenue Canada Taxation.

French

Domaine(s)
  • Titres de formulaires administratifs
OBS

Formule T5ISIP Supplémentaire, Revenu Canada Impôt.

Spanish

Save record 3

Record 4 1992-02-28

English

Subject field(s)
  • Titles of Forms
OBS

Form T5ISIP Summary, Revenue Canada Taxation.

French

Domaine(s)
  • Titres de formulaires administratifs
OBS

Formule T5ISIP Sommaire, Revenu Canada Impôt.

Spanish

Save record 4

Record 5 1989-04-06

English

Subject field(s)
  • Titles of Documents and Works
OBS

The Honourable Marc Lalonde, Minister of Finance, April 1983.

French

Domaine(s)
  • Titres de documents et d'œuvres

Spanish

Save record 5

Record 6 1987-05-26

English

Subject field(s)
  • Taxation
  • Investment
CONT

With the announcement of the Indexed Security Investment Plan(ISIP) in the federal Budget of April 19, 1983, the Canadian investor should review this new vehicle in relation to his investments in a Registered Retirement Savings Plan(RRSP) or in a non-tax-sheltered portfolio(NSP).

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
CONT

La création du nouveau régime de placements en titres indexés (RPTI), annoncée lors du budget fédéral du 19 avril 1983, devrait inciter l'investisseur canadien à étudier les avantages qu'il offre par rapport aux régimes enregistrés d'épargne-retraite (REER) ou aux portefeuilles sans privilège fiscal (PSPF).

Spanish

Save record 6

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