# EXM-F04 — Taxable

**Flag: Stale — principle only** — The principle holds; a figure or date in it may not. Check the figure before you use it.

Stale — principle only (October 2001 text)

**Taxable:** investment and portfolio management fees, under para (q.1). CRA's definition covers management "with or without discretionary authority" plus research, analysis, advice and reports on those assets — so non-discretionary advisory management is caught too

## Sources

- Memorandum 17-1-1 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1-1/products-services-investment-dealers.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative