Hello: I am interested in buying some Vanguard ETF's for my SDRRSP. I am aware of the change in the foreign content rules but how do you know what is acceptable and what is not? I am also aware of the issue of currency exchange, but can anyone tell me what are the tax implications with respect to capital gains, if any, when you sell a US fund such as Vanguard. Would there be costs on both sides of the border? Thanks.