Subsection 4901(2)
Designated Shareholder
Administrative Policy
6 June 1994 T.I. 941182 (C.T.O. "RRSP - Designated Shareholder")
Respecting the situation where a number of the limited partners of an SBILP are RRSP trusts, RC stated that "in our opinion, an annuitant under a trust governed by an RRSP is not related to that RRSP, since there is no rule in subsection 251(2) of the Act which causes an annuitant to be related to the RRSP."
3 February 1992 T.I. (Tax Window, No. 16, p. 15, ¶1725)
Paragraph (d) of the definition of "designated shareholder" does not provide an exception for persons having a nominal interest in a company or having little or no influence concerning its management.