On September 2, 2016, the CRA released new Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, RRIFs and TFSAs, which discusses the anti-avoidance rules for prohibited investments or advantages that apply to RRSPs, RRIFs and TFSAs. The Folio can be viewed here: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s3/f10/s3-f10-c2-eng.html