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ARTICLE · 12 MARCH 2014

Amendment To The 10% Rule For Ontario-Registered Plans Now In Force

Osler, Hoskin & Harcourt LLP
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We had reported a few weeks ago that the Ontario Government had posted for public consultation a proposed exemption to the 10% rule.

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Osler, Hoskin & Harcourt LLP
Osler, Hoskin & Harcourt LLP
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We had reported a few weeks ago that the Ontario Government had posted for public consultation a proposed exemption to the 10% rule. The 10% rule limits the percentage of plan assets that can be invested in, or loaned to, any one company or group of related companies to 10% of the total book value of the plan assets. The purpose of the 10% rule is to promote diversification. There are a number of exceptions to the 10% rule, including investments in securities issued or fully guaranteed by the federal or provincial governments.

The regulation posted for consultation proposed to exempt investments in "securities issued and fully guaranteed by the U.S. government" from the 10% rule.

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