Qualifying Investment

What is ‘Qualifying Investment’

An investment purchased with pretax income. Money invested in a qualifying investment trust, annuity or plan is exempt from income taxes until it is withdrawn. These sorts of investments are tax-deferred, because the money invested in them is taxed at withdrawal only.

Explaining ‘Qualifying Investment’

Some types of investments that may qualify for tax-deferred status are investment plans, annuities, stocks, bonds, IRAs, RRSPs and certain types of trusts.

Further Reading

  • Corporate tax holidays and investment – academic.oup.com [PDF]
  • Capital mobility and the relationship between saving and investment rates in OECD countries – www.sciencedirect.com [PDF]
  • Do business tax incentives contribute to a divergence in economic growth? – journals.sagepub.com [PDF]
  • The impact of tax increment finance districts on localized real estate: Evidence from Chicago's multifamily markets – www.sciencedirect.com [PDF]
  • The impact of investment incentives: evidence from UK corporation tax returns – www.aeaweb.org [PDF]
  • Investment grade Shari'ah (Islamic) compliant financial product – patents.google.com [PDF]
  • If you promise to build it, will they come? The interaction between local economic development policy and the real estate market: Evidence from tax increment finance … – onlinelibrary.wiley.com [PDF]
  • The financial performance of ethical investment trusts: An Australian perspective – link.springer.com [PDF]