ABE Adult basic education

ABIL Allowable business investment loss

ACB Adjusted cost base

AIDA Agricultural income disaster assistance

AIL Annual information Form

AMPA Agricultural Marketing Programs Act

AMT Alternative minimum tax

AVC Additional voluntary contribution

ABS Asset-Backed security

ABM Automated banking machines

ADR American Depository Receipt

ARM Adjustable Rate Mortgage

APR Annual percentage rate

BIS Bank of International Settlements

BA Banker's acceptance

BPS Basis point

CA Chartered Accountant

CCA Capital cost allowance

CCPC Canadian controlled private corporation

CCRA Canada Customs and Revenue Agency

CCTB Canada child tax benefit

CDNX Canadian venture exchange

CESG Canada education savings grant

CGA Certified General Accountant

CMHC Canada Mortgage and Housing Corporation

CMA Certified Management Accountant

CIPFL Canadian Investor Protection Fund

CNIL Cumulative net investment loss

CPI Consumer price index

CPP Canada pension plan

CRCE Canadian renewable and conservation expenses

CPA Canadian Payments Association

CD Certificate of Deposit

CDIC Canada Deposit Insurance Corporation

CSB Canada Savings Bonds

DPSP Deferred profit-sharing plan

DSLP Deferred salary leave plan

DTC Disability tax credit

DTF Direct funds transfer

DJIA Dow Jones Industrial Average

DPSP Deferred profit sharing plan

DSC Deferred sales charge

EAP Education assistance payments

EFP Exchange For Physicals

EAP Education assistance payments

EFT Electronic funds transfer

EHT Employer health tax

El Employment insurance

ENS Eligible net sales

EO-LSVCC Employee ownership labour-sponsoredventure capital corporation

FMV Fair market value

FCIDB Federation of Canadian Independent Deposit Brokers

GAAP Generally accepted accounting arinciples

GAAR General anti-avoidance rule

GAINS Guaranteed annual income system for seniors

GDP Gross domestic product

GIA Guaranteed interest annuities

GIC Guaranteed investment certificate

GLS Guaranteed income supplement

GDS Gross debt service ratio

GDP Gross domestic product

GNP Gross national product

GST Goods and services tax

GSTC Goods and services tax credit

HBP Home buyers plan

HST Harmonized sales tax

IAD Interest adjustment date

IC Information circular

IDA Investment Dealers Assocation

IFBC Independent Financial Brokers of Canada

IRR Internal Rate of Return

IRS Internal revenue service (U.S.)

ITC Investment tax credit

IFIC Investment Funds Institute of Canada.

IPO Initial public offering.

JTWRS Joint Tenants with Right of Survivorship

KYC Know Your Client Rule

LBO Leverage Buyout

LIRA Locked-in retirement account

LIBOR London Interbank Offered Rate

LIF Life Income Fund

LP Limited partnerships

LRIF Life retirement income fund / Locked-in retirement income fund

LSIF Labour-sponsored investment fund

LSVCC Labour-sponsored venture capital corporation

LTT Land transfer tax

MBS Mortgage Backed Securities

MBM My Best Mortgage

MPA Medical Power of Attorney

MER Managementt expence ratio

MFDA Mutual Fund Dealers Assocation

MPA Medical Power of Attorney

MICC Mortgage Insurance Corporation of Canada

MARMA Modified accrual reference margin adjustment

MIA Mandatory inventory adjustment

MURB Multiple-unit residential building

NAFTA North American Free Trade Agreement.

NASDAQ National Assocation of Securities Dealers Automated Quotations system

NAV Net Asset Value

NHA National Housing Act

NCB National child benefit

NISA Net income stabilization account

NSF Not Sufficient Funds

OAS Old age security

OSC Ontario Securities Commission

OTC Over-The-Counter

OETC Overseas employment tax credit

OFIDP Ontario farm income disaster program

OHOSP Ontario home ownership savings plan

OIA Optional inventory adjustment

ORESO Ontario research employee stock option

PIT Principal, Interest, Taxes.

PA Pension adjustment

PA Power of Attorney

PAM Pledged Account Mortgage

PAC Pre-authorized chequing

PAR Pension adjustment reversal

PHSP Private health services plan

PE Price-Earnings

PSPA Past service pension adjustment

PST Provincial sales tax

QFP Qualified farming property

QPP Quebec pension plan

REIT Real Estate Investment Trust

R&D Research and development

RR Registered Representative

RCA Retirement compensation arrangement

RESP Registered education savings plan

ROIF Research-oriented investment fund

RPP Registered pension plan

RRIF Registered retirement income fund

RRSP Registered retirement savings plan

SBC Small business corporation

YMPE Yearly maximum pension earnings

SEC Securities & Exchange Commission

SDRSP Self-directed retirement savings plan

SWP Systematic withdrawal plan

T+1 Trade date plus one day

T+3 Trade date plus three days

TD Term deposit

TDS Total debt ratio

TSX (TSE) Toronto Stock Exchange

U.I Unemployment insurance