Summary Policy

Date
September 3, 2003

Reference Number
CSP - S15

Key Words
Stock exchange

Policy Statement

A stock exchange is a place where security trading (e.g., a share, right or debt obligation) is conducted on an organized system. Under the Income Tax Regulations there are six stock exchanges in Canada (i.e., Alberta, Montreal, Toronto, Vancouver, Winnipeg Stock Exchange and TSX Venture Exchange (Tier I and Tier II only)) and 34 stock exchanges outside Canada.

References

• Prescribed Stock Exchange, CSP - P17.
• Share, CSP - S04.
• Income Tax Regulations, C.R.C. 1978, c. 945, ss. 3200 and 3201.