참고: DumpTOP에서 Google Drive로 공유하는 무료, 최신 IFC 시험 문제집이 있습니다: https://drive.google.com/open?id=1i_l75kEefsNHuIBdfFWWGbIEURZlAsuk
불과 1,2년전만 해도 CISI IFC덤프를 결제하시면 수동으로 메일로 보내드리기에 공휴일에 결제하시면 덤프를 보내드릴수 없어 고객님께 페를 끼쳐드렸습니다. 하지만 지금은 시스템이 업그레이드되어CISI IFC덤프를 결제하시면 바로 사이트에서 다운받을수 있습니다. DumpTOP는 가면갈수록 고객님께 편리를 드릴수 있도록 나날이 완벽해질것입니다.
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DumpTOP는DumpTOP의CISI인증 IFC덤프자료를 공부하면 한방에 시험패스하는것을 굳게 약속드립니다. DumpTOP의CISI인증 IFC덤프로 공부하여 시험불합격받으면 바로 덤프비용전액 환불처리해드리는 서비스를 제공해드리기에 아무런 무담없는 시험준비공부를 할수 있습니다.
질문 # 451
Preston has been working for Thompson Industries for just over a year and has been part of Thompson ' s deferred profit sharing plan (DPSP) program from his start date. Preston wants to know more about these types of plans.
What would you tell Preston about DPSPs?
정답：A
질문 # 452
Justin and Yvonne both open a Registered Education Savings Plan (RESP) for their daughter Grace. They plan to regularly contribute $1,000 per year until Grace reaches the age of 17.
Which of the following statements relating to RESP is CORRECT?
정답：D
설명：
A Registered Education Savings Plan (RESP) is a tax-advantaged savings plan that helps parents and family members save for a child's post-secondary education. The government also contributes to the plan through the Canada Education Savings Grant (CESG) and the Canada Learning Bond (CLB), depending on the family income and the amount of contributions. However, there are some rules and limits that apply to RESP contributions and government grants. One of them is the lifetime contribution limit, which is the maximum amount that can be contributed to an RESP for a beneficiary from all sources. The lifetime contribution limit is $50,000 per beneficiary, regardless of how many RESPs are opened for them or who contributes to them.
Therefore, statement A is correct. Justin and Yvonne may contribute a combined lifetime maximum of
$50,000 for Grace to their RESP.
The other statements are incorrect for the following reasons:
Statement B: RESPs are not tax-free investment plans. They are tax-deferred plans, meaning that the contributions are made with after-tax dollars and the investment income earned in the plan is not taxed until it is withdrawn as an educational assistance payment (EAP) for the beneficiary. The EAPs are taxed in the hands of the beneficiary, who usually has little or no income and pays little or no tax.
Statement C: There is no annual contribution limit for RESP contributions. However, there is an annual limit for the CESG, which is 20% of the first $2,500 contributed per beneficiary per year, up to a maximum of
$500 per year. The CESG also has a lifetime limit of $7,200 per beneficiary.
Statement D: Contributions made to an RESP are not eligible for a tax deduction in the year they are contributed. They are made with after-tax dollars and do not reduce the contributor's taxable income.
Canadian Investment Funds Course, Unit 9, Section 9.1
질문 # 453
Kerry's total income this past year was $100,000 and she claimed a tax deduction of $2,000. When the tax return is filed, what would be the federal tax payable when applying the following federal tax rates?
(Round to the closest whole dollar for the final answer.)
정답：A
설명：
Kerry's taxable income would be $98,000 ($100,000 - $2,000). Using the federal tax rates provided in the image, the first $48,535 of her income would be taxed at 15%, the next $48,534 at 20.5%, and the remaining
$931 at 26%. This would result in a total federal tax payable of $18,754. You can see the calculation in detail below:
Taxable Income
Marginal Tax Rate
Federal Tax Payable
$0 - $48,535
15%
$7,280.25
$48,536 - $97,069
20.5%
$9,934.47
$97,070 - $98,000
26%
$539.80
Total
$18,754.52
Note: The final answer is rounded to the closest whole dollar.
Canadian Investment Funds Course, Unit 8, Section 8.2; [4]
질문 # 454
Leira has a marginal tax rate of 45% and may deduct $5,000 in registered retirement savings plan (RRSP) contributions on her income tax return. If she decides to use her available deduction and assuming this does not reduce her taxable income to a lower tax bracket, by how much will it reduce her tax payable?
정답：D
설명：
A registered retirement savings plan (RRSP) is a type of tax-deferred account that allows individuals to save for retirement. Contributions to an RRSP are deductible from taxable income, which means that they reduce the amount of income tax payable for the year. The amount of tax savings from an RRSP contribution depends on the individual's marginal tax rate, which is the tax rate applied to the next dollar earned. Leira has a marginal tax rate of 45% and may deduct $5,000 in RRSP contributions on her income tax return. If she decides to use her available deduction and assuming this does not reduce her taxable income to a lower tax bracket, by how much will it reduce her tax payable? To answer this question, we can use the following formula: $$(Tax savings = RRSP contribution \times Marginal tax rate)
질문 # 455
In which of the following situations would the client mobility exemption apply?
정답：C
설명：
The client mobility exemption is a provision in the National Instrument 31-103 Registration Requirements, Exemptions and Ongoing Registrant Obligations that allows a registered individual to continue dealing with a client who moves to another jurisdiction without having to register in that jurisdiction, subject to certain conditions. One of the conditions is that the individual must not have more than five clients in each of the other jurisdictions where they are not registered. Therefore, the client mobility exemption would apply to Lori' s situation, as she has five or fewer clients in Alberta, where she is not registered. The client mobility exemption would not apply to the other situations, as they do not meet the conditions for the exemption. For example, Olaf's mutual fund dealer is not registered in New Brunswick, which is a requirement for the exemption. Sigrid's brother-in-law is not an existing client who moved to another jurisdiction, but a new client who resides in a different jurisdiction. Karl has more than five clients in British Columbia, where he is not registered, which exceeds the limit for the exemption.: Canadian Investment Funds Course, Chapter 1: The Canadian Financial Services Industry1
질문 # 456
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DumpTOP는 아주 믿을만하고 서비스 또한 만족스러운 사이트입니다. 만약 IFC시험실패 시 우리는 100% 덤프비용 전액환불 해드립니다.그리고 시험을 패스하여도 우리는 일 년 동안 무료업뎃을 제공합니다.
IFC인기자격증 덤프문제: https://www.dumptop.com/CISI/IFC-dump.html
참고: DumpTOP에서 Google Drive로 공유하는 무료, 최신 IFC 시험 문제집이 있습니다: https://drive.google.com/open?id=1i_l75kEefsNHuIBdfFWWGbIEURZlAsuk