The Financial Post reports in its Saturday, Nov. 22, edition that a 100-per-cent yield occurs when the annual dividend on a stock rises so much that it exceeds your adjusted cost base. The Post's Peter Hodson writes that it is also rare, but, given enough time, can happen. Mr. Hodson offers Bank of Nova Scotia ($70) as an example. Its dividend today is $2.64 per share. On a split-adjusted basis, you could have bought the bank's shares for $2.66 or less on Jan. 31, 1983. Thus, any shareholder who has held on for 31 years now has a yield-on-cost of 99.2 per cent. One more dividend increase and Mr. Hodson says you are at investing nirvana. RBC Capital Markets analyst Darko Mihelic said he was cautious on bank stocks in the Post on Sept. 9. Bank of Nova Scotia shares could then be had for $71.87.