I have given up the will to live trying to find it in an Operational Manual, but here is the most official documentaiton I can find from a VO. Hope it helps.
http://www.canadavisa.com/canada-immigration-discussion-board/proof-of-funds-members-need-your-advice-and-help-t53136.5.html;wap2=
Proof of Funds email reply from CHC - New Delhi, India
Dear Sir/Madam,
This is in response to your recent email enquiry to the Immigration Section of the Canadian High Commission in New Delhi.
Acceptable proof of funds are:
-bank accounts in your name or the name of your accompanying spouse/common-law partner;
-cashable investments in your name or the name of your accompanying spouse/common-law partner;
-cashable fixed deposits in your name or the name of your accompanying spouse/common-law partner.
Not acceptable are:
-bank accounts in someone else's name;
-bank accounts which are joint in your name and someone else (other than your accompanying spouse/common-law partner);
-bank accounts in the name of your spouse who is not accompanying you to Canada;
-property valuations;
-vehicle valuations;
-jewellery valuations.
