In-kind transfer to RRSPWoah! Woah!
The rules on in-kind transfers from a cash or margin account into an RRSP have not changed lately as far as I know.
Here's the CDN tax rules:
You must declare a capital gain on your Cdn tax return if you carry out an in-kind transfer of an investment with a capital gain to your RRSP.
You CANNOT declare a capital loss on any in-kind transfer to an RRSP. You must first sell the capital loss shares in your cash or margin account then deposit the cash in your RRSP and re-purchase the stock at the then pps cost.
Definition: An in-kind transfer is simple. Your transfer an existing non-RRSP investment into your RRSP without incurring any brokerage fees.
Please correct me if I'm wrong but these have been the CRA rules for some time now. If any of you have been doing otherwise then count yourself lucky that CRA hasn't designed a program to catch you.