same security held in multiple accounts

Hello,

How do you record shares of the same security held in accounts with different tax treatment.

eg. if i have 1000 shares of T, where 500 are held in a cash account subject to tax on dividends, and 500 are held in an RRSP (Canada) that are not subject to withholding tax on dividends based on a tax treaty between the governments of Canada and the USA.

The example can be expanded when a particular security is held in any number of accounts. Cash, TFSA, RRSP, RDSP, LIF, etc. etc.