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Canadian Tax Deferred Savings Plans and the Foreign Property Rule

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Author Info
David Burgess (The University of Western Ontario Department of Economics)
Joel Fried (The University of Western Ontario Department of Economics)

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Abstract

This paper argues that the Foreign Property Rule, which limits the foreign content of a Registered Savings plan to no more than 20% of book value, should be removed as quickly as possible. Given the globalization of financial markets, the FPR does not protect what it meant to protect - a pool of savings for investment in Canada. Instead, it distorts the allocation of credit among firms, and forces agents to use more costly instruments - derivatives - to achieve desired foreign risk exposure. Since the FPR lowers the return on registered savings without benefiting any identifiable group, removing it would be an unequivocal gain to Canadians.

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File URL: http://economics.uwo.ca/econref/WorkingPapers/researchreports/wp1998/wp9806.pdf
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Publisher Info
Paper provided by University of Western Ontario, Department of Economics in its series UWO Department of Economics Working Papers with number 9806.

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Date of creation: Feb 1998
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Handle: RePEc:uwo:uwowop:9806

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Postal: Department of Economics, Reference Centre, Social Science Centre, University of Western Ontario, London, Ontario, Canada N6A 5C2
Phone: 519-661-2111 Ext.85228
Web page: http://economics.uwo.ca/econref/WorkingPapers/

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  1. David Burgess & Joel Fried, 1999. "Canadian Retirement Savings Plans and the Foreign Property Rule," Canadian Public Policy, University of Toronto Press, vol. 25(3), pages 395-416, September. [Downloadable!] (restricted)
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This page was last updated on 2009-12-21.


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