|
|
Adult
basic education
|
|
|
|
ABIL
|
Allowable
business investment loss
|
|
|
|
ACB
|
Adjusted
cost base
|
|
|
|
AIDA
|
Agricultural
income disaster assistance
|
|
|
|
AIL
|
Annual
information Form
|
|
|
|
AMPA
|
Agricultural
Marketing Programs Act
|
|
|
|
AMT
|
Alternative
minimum tax
|
|
|
|
AVC
|
Additional
voluntary contribution
|
|
|
|
ABS
|
Asset-Backed
security
|
|
|
|
ABM
|
Automated
banking machines
|
|
|
|
ADR
|
American
Depository Receipt
|
|
|
|
ARM
|
Adjustable
Rate Mortgage
|
|
|
|
APR
|
Annual
percentage rate
|
|
|
|
BIS
|
Bank
of International Settlements
|
|
|
|
BA
|
Banker's
acceptance
|
|
|
|
BPS
|
Basis
point
|
| |
|
|
CA
|
Chartered
Accountant
|
|
|
|
CCA
|
Capital
cost allowance
|
|
|
|
CCPC
|
Canadian
controlled private corporation
|
|
|
|
CCRA
|
Canada
Customs and Revenue Agency
|
|
|
|
CCTB
|
Canada
child tax benefit
|
|
|
|
CDNX
|
Canadian
venture exchange
|
|
|
|
CESG
|
Canada
education savings grant
|
|
|
|
CGA
|
Certified
General Accountant
|
|
|
|
CMHC
|
Canada
Mortgage and Housing Corporation
|
| |
|
|
CMA
|
Certified
Management Accountant
|
|
|
|
CIPFL
|
Canadian
Investor Protection Fund
|
|
|
|
CNIL
|
Cumulative
net investment loss
|
|
|
|
CPI
|
Consumer
price index
|
|
|
|
CPP
|
Canada
pension plan
|
|
|
|
CRCE
|
Canadian
renewable and conservation expenses
|
|
|
|
CPA
|
Canadian
Payments Association
|
|
|
|
CD
|
Certificate
of Deposit
|
|
|
|
CDIC
|
Canada
Deposit Insurance Corporation
|
|
|
|
CSB
|
Canada
Savings BondsCanadian Securities Administrators (CSA):
|
|
|
|
CSA
|
Canadian
Securities Administrators
|
|
|
|
|
 Deferred
profit-sharing plan |
|
|
|
DSLP
|
Deferred
salary leave plan
|
|
|
|
DTC
|
Disability
tax credit
|
|
|
|
DTF
|
Direct
funds transfer
|
|
|
|
DIJA
|
Dow
Jones Industrial Average
|
|
|
|
DPSP
|
Deferred
profit sharing plan
|
|
|
|
DSC
|
Deferred
sales charge
|
|
|
|
EAP
|
Education
assistance payments
|
|
|
|
EFP
|
Exchange
For Physicals
|
|
|
|
EAP
|
Education
assistance payments
|
|
|
|
EFT
|
Electronic
funds transfer
|
|
|
|
EHT
|
Employer
health tax
|
|
|
|
El
|
Employment
insurance
|
|
|
|
ENS
|
Eligible
net sales
|
|
|
|
EO-LSVCC
|
Employee
ownership labour-sponsoredventure capital corporation
|
|
|
|
ETF
|
Exchange Traded Funds
|
|
|
|
FMV
|
Fair
market value
|
|
|
|
FCIDB
|
Federation
of Canadian Independent Deposit Brokers
|
|
|
|
GAAP
|
Generally
accepted accounting arinciples
|
|
|
|
GAAR
|
General
anti-avoidance rule
|
|
|
|
GAINS
|
Guaranteed
annual income system for seniors
|
|
|
|
GDP
|
Gross
domestic product
|
|
|
|
GIA
|
Guaranteed
interest annuities
|
|
|
|
GIC
|
Guaranteed
investment certificate
|
|
|
|
GLS
|
Guaranteed
income supplement
|
|
|
|
GDS
|
Gross
debt service ratio
|
|
|
|
GDP
|
Gross
domestic product
|
|
|
|
GNP
|
Gross
national product
|
|
|
|
GST
|
Goods
and services tax
|
|
|
|
GSTC
|
Goods
and services tax credit
|
|
|
|
|
Home
buyers plan
|
|
|
|
HST
|
Harmonized
sales tax
|
|
|
|
IAD
|
Interest
adjustment date
|
|
|
|
IC
|
Information
circular
|
|
|
|
IDA
|
Investment
Dealers Assocation
|
|
|
|
IFBC
|
Independent
Financial Brokers of Canada
|
|
|
|
IRR
|
Internal
Rate of Return
|
|
|
|
IRS
|
Internal
revenue service (U.S.)
|
|
|
|
ITC
|
Investment
tax credit
|
|
|
|
IFIC
|
Investment
Funds Institute of Canada.
|
|
|
|
IPO
|
Initial
public offering.
|
|
|
|
JTWRS
|
Joint
Tenants with Right of Survivorship
|
|
|
|
KYC
|
Know
Your Client Rule
|
|
|
|
LBO
|
Leverage
Buyout
|
|
|
|
LIRA
|
Locked-in
retirement account
|
|
|
|
LIBOR
|
London
Interbank Offered Rate
|
|
|
|
LIF
|
Life
Income Fund
|
|
|
|
LP
|
Limited
partnerships
|
|
|
|
LRIF
|
Life
retirement income fund / Locked-in retirement income fund
|
|
|
|
LSIF
|
Labour-sponsored
investment fund
|
|
|
|
LSVCC
|
Labour-sponsored
venture capital corporation
|
|
|
|
LTT
|
Land
transfer tax
|
|
|
|
MBS
|
Mortgage
Backed Securities
|
|
|
|
MPA
|
Medical
Power of Attorney
|
|
|
|
MER
|
Managementt
expence ratio
|
|
|
|
MFDA
|
Mutual
Fund Dealers Assocation
|
|
|
|
MPA
|
Medical
Power of Attorney
|
|
|
|
MICC
|
Mortgage
Insurance Corporation of Canada
|
|
|
|
MARMA
|
Modified
accrual reference margin adjustment
|
|
|
|
MIA
|
Mandatory
inventory adjustment
|
|
|
|
MURB
|
Multiple-unit
residential building
|
|
|
|
|
North
American Free Trade Agreement.
|
|
|
|
NASDAQ
|
National
Assocation of Securities Dealers Automated Quotations system
|
|
|
|
NAV
|
Net
Asset Value
|
|
|
|
NHA
|
National
Housing Act
|
|
|
|
NCB
|
National
child benefit
|
|
|
|
NISA
|
Net
income stabilization account
|
|
|
|
NSF
|
Not
Sufficient Funds
|
|
|
|
OAS
|
Old
age security
|
|
|
|
OSC
|
Ontario
Securities Commission
|
|
|
|
OTC
|
Over-The-Counter
|
|
|
|
OETC
|
Overseas
employment tax credit
|
|
|
|
OFIDP
|
Ontario
farm income disaster program
|
|
|
|
OHOSP
|
Ontario
home ownership savings plan
|
|
|
|
OIA
|
Optional
inventory adjustment
|
|
|
|
ORESO
|
Ontario
research employee stock option
|
|
|
|
PIT
|
Principal,
Interest, Taxes.
|
|
|
|
PA
|
Pension
adjustment
|
|
|
|
PA
|
Power
of Attorney
|
|
|
|
PAM
|
Pledged
Account Mortgage
|
|
|
|
PAC
|
Pre-authorized
chequing
|
|
|
|
PAR
|
Pension
adjustment reversal
|
|
|
|
PHSP
|
Private
health services plan
|
|
|
|
PE
|
Price-Earnings
|
|
|
|
PSPA
|
Past
service pension adjustment
|
|
|
|
PST
|
Provincial
sales tax
|
|
|
|
QFP
|
Qualified
farming property
|
|
|
|
QPP
|
Quebec
pension plan
|
|
|
|
|
Real
Estate Investment Trust
|
|
|
|
R&D
|
Research
and development
|
|
|
|
RR
|
Registered
Representative
|
|
|
|
RCA
|
Retirement
compensation arrangement
|
|
|
|
RESP
|
Registered
education savings plan
|
|
|
|
ROIF
|
Research-oriented
investment fund
|
|
|
|
RPP
|
Registered
pension plan
|
|
|
|
RRIF
|
Registered
retirement income fund
|
|
|
|
RRSP
|
Registered
retirement savings plan
|
|
|
|
SBC
|
Small
business corporation
|
|
|
|
YMPE
|
Yearly
maximum pension earnings
|
|
|
|
SEC
|
Securities
& Exchange Commission
|
|
|
|
SDRSP
|
Self-directed
retirement savings plan
|
|
|
|
SBC
|
Small
business corporation
|
|
|
|
SRO
|
Self-Regulatory
Organization
|
|
|
|
SWP
|
Systematic
withdrawal plan
|
|
|
|
T+1
|
Trade
date plus one day
|
|
|
|
T+3
|
Trade
date plus three days
|
|
|
|
TD
|
Term
deposit
|
|
|
|
TDS
|
Total
debt ratio
|
|
|
|
TSX
(TSE)
|
Toronto
Stock Exchange
|
|
|
|
U.I
|
Unemployment
insurance
|
A-B-C-D-E-F-G-H-I-JK-L-M-N-O-P-Q-R-S-T-U-V-W-XYZ
