..not to be taken out of context, as not all companies that qualify may be not on the CRA list of Qualification. CRA staff are instructed to only accept FT T101 sliips for registerd companies. I guess if Cougar has not done their role in registering to qualify then investores would have to appeal their claim. I guess as simple mail delivery can be a problem in rural areas, in the big picture claim your FT deductions and blame the Cougar for its crafty ways. Traps7