It would depend on if your shares are wholly-owned or margined.

In Canada we have tax free accounts as well but those are strictly cash accounts and by default shares purchased in this account cannot be borrowed.

I'm sure there are other ways around it but I can't speak on that, if we lend out more shares than we had to freely lend out we get these things called segregation warnings which can become regulatory issues.

We can only lend out from free shares as mentioned margined shares.

I dealt with DRS' before but usually these were from clients that had the actual share certificates in their name. It costs a lot of money to do this for a discount brokerage, maybe that's why they can't do it, I think you would have to contact the actual transfer agent to do something like this but I can't remember.

It's a pain in the ass if you wanted to deposit your shares it could take days.

It would depend on if your shares are wholly-owned or margined.

In Canada we have tax free accounts as well but those are strictly cash accounts and by default shares purchased in this account cannot be borrowed.

I'm sure there are other ways around it but I can't speak on that, if we lend out more shares than we had to freely lend out we get these things called segregation warnings which can become regulatory issues.

We can only lend out from free shares as mentioned margined shares.