September 3, 2003
A registered charity's investments include both short-term investments (that is, investments with an original term to maturity not greater than one year) and long-term investments (that is, investments that mature in one year or later). Examples of investments include the cash-surrender value of life insurance policies, stocks, bonds, mortgages and investment certificates.
- Policy Commentary CPC-023, Private Foundations and Investment Portfolios
- Guide T4033, Completing the Registered Charity Information Return
- Income Tax Regulations, C.R.C. 1978, c. 945, ss. 3700, 3701 and 3702.
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