Subsection 204.4(2) - Acceptance of applicant for registration
Paragraph 204.4(2)(a)
Administrative Policy
13 September 2000 T.I. 2000-004288
"A derivative agreement such as a swap is a contractual arrangement which is separate from any associated asset or liability ... which it may be designed to hedge. It is also our view that any income earned or expense incurred from the swap would not be considered to be derived from the associated assets ... . "
Subsection 204.4(4) - Suspension of revocation
Administrative Policy
6 December 1993 T.I. 5-932804
Continued registered investment status under s. 204.4(4) applies to all terminated registered investments including a mutual fund trust whose units are described in Regulation 4900(1)(d).