Looking at the features, whether it's a tax deduction, the RRSP deadline, the role of investment advisers, the publicity that's available, the prevalence of taxable income, the amount and form, the tax liability at retirement, the relationship with seniors benefits clawbacks, and the crucial role of RRSP loans, there are advantages for the well off for each of these, and disadvantages for the poor.

What we do want is for VIA Rail and its employees to be required to disclose their expenses, so that we can get a clear picture of what the president of VIA Rail did, which was to buy advertising, or documentaries, singing the praises of Canada and making frequent investments that allowed ad agencies to pocket sizeable commissions.

13. Takes the view that Article 13 of the Investment Services Directive also needs to be reviewed, so that investment services can genuinely be advertised and marketed across borders based on the rules of the country of origin, and that any general good rules applied by the Member State of the investor should be limited and proportionate; in any event, advertising for on-line investment services is subject to the country of origin principle of the Electronic Commerce Directive;

3. Believes that the ultimate goal must be to achieve a situation where all cross-border investment services are subject only to the conduct of business and advertising rules of the country of origin, which means that the competent Member State authorities enforce their conduct of business regime and advertising rules with respect to outgoing services offered by firms established on their territory as well as branches of foreign firms established on their territory; this approach has the merit of being consistent with the abovementioned Directive 2000/31/EC, and should build on that Directive to achieve broad-based mutual recognition of ...[+++] country of origin rules;

F. whereas the current Investment Services Directive authorises investment firms to advertise their services in all Member States subject only to general good rules, but many Member States have included advertising in their conduct of business rules, sometimes following different approaches, which can also lead to overlapping rules and can create legal uncertainty,

Annex List of individual studies Impact on Manufacturing Food, drink tobacco processing machinery Pharmaceutical products Textiles Clothing Construction site equipment Chemicals Motor Vehicles Processed Foodstuffs Telecommunications equipment Impact on Services Insurance Air Transport Credit Institutions and Banking Distribution Road Freight Transport Telecommunications liberalised services Advertising services Audio-visual services and production Single Information market Single Energy market Transport networks Dismantling of Barriers Technical barriers to trade Public procurement Customs and fiscal formalities at frontiers Industrial property protection Capital market liberalisation Currency management costs Impact on ...[+++]Trade and Investment Foreign direct investment Trade patterns inside the Single Market Trade creation and trade diversion External access to European Markets Impact on Competition and Scale Effects Price competition and convergence Competition issues Economies of Scale Intangible Investments Aggregate Regional Impact Regional growth and convergence The cases of Greece, Spain, Ireland and Portugal Trade, labour and capital flows: the less developed regions Employment, trade and labour costs in manufacturing Aggregate results of the Single Market programme (CGE Modelling) Business Survey ***