Xhs1991のウェブサイトをクリックしたら、Xhs1991に登録した人々が非常にたくさんいることに驚いたでしょう。実はこれは普通なことです。Xhs1991は毎日異なる受験生に様々なトレーニング資料を提供します。彼らは当社の資料を利用してから試験に受かりました。これは当社が提供したCSIのFP2トレーニング資料が本当に効果的なものということを証明しました。もしあなたも試験に合格したいのなら、Xhs1991をミスしないでください。Xhs1991はきっとあなたのニーズを満たせますから。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Insurance Planning | 10% | - Life, disability, and critical illness insurance - Property and liability risk management |
| Topic 2: Estate Planning | 10% | - Estate taxation and wealth transfer - Wills, trusts, and powers of attorney |
| Topic 3: Financial Planning Practice | 10% | - Client engagement and data gathering - Financial plan development process |
| Topic 4: Financial Planning for Small Business | 15% | - Succession planning and exit strategies - Business structure and financial considerations |
| Topic 5: Savings Planning & Debt Management | 10% | - Savings vehicles and strategies - Debt management and repayment plans |
| Topic 6: Family Law | 15% | - Marriage, cohabitation, and separation agreements - Support obligations and asset division |
| Topic 7: Retirement Planning | 20% | - Retirement income needs analysis - Government and private retirement programs - Retirement savings and withdrawal strategies |
| Topic 8: Investment and Tax Planning | 10% | - Investment portfolio construction - Tax-efficient investing and income planning |
今まで、たくさんのお客様はCSI FP2試験参考資料に満足しています。そのほかに、弊社は引き続くみんなに合理的な価格で高品質なFP2参考資料を提供します。もちろん、いいサービスを提供し、FP2参考資料について、何か質問がありましたら、遠慮なく弊社と連絡します。
質問 # 45
Spouse A, age 69, has been making regular contributions to a spousal Registered Retirement Savings Plan for spouse B, age 65. Assuming Spouse A has sufficient unused contribution room to carry forward, how long can they continue making contributions on behalf of Spouse B?
正解：D
解説：
The relevant age for determining how long contributions can continue to a spousal RRSP is the age of the spouse who is the annuitant of that RRSP-Spouse B.
CRA confirms that even after a contributor has passed the age at which contributions to the contributor's own RRSP are permitted, the contributor may continue making deductible contributions to a spouse's or common- law partner's RRSP, provided the contributor has RRSP deduction room and the spouse is 71 or younger on December 31 of the contribution year.
Accordingly, Spouse A's reaching age 71 does not by itself terminate the ability to contribute to Spouse B's spousal RRSP. Since Spouse B is currently 65, contributions can continue until December 31 of the calendar year in which Spouse B turns 71, assuming Spouse A continues to have available RRSP deduction room.
The "first 60 days" concept concerns which taxation year certain RRSP contributions may be deducted against; it does not extend an RRSP's statutory contribution eligibility beyond the end of the year in which its annuitant turns 71.
Therefore, option B correctly identifies the deadline.
FPII reference/topic: Retirement Planning - spousal RRSPs; contribution age limits; contributor deduction room; age-71 rules.
質問 # 46
A Canadian resident, age 57, is self-employed and earns $74,000 in yearly income. The year's basic exemption and maximum pensionable earnings are $3,500 and $61,600, respectively. Assuming a contributory rate of 5.45%, how much will the resident pay in Canada Pension Plan premiums (rounded to the nearest dollar)?
正解：B
解説：
Because the individual is self-employed, both the employee and employer portions of the CPP contribution must be paid. Although the stated employee contributory rate is 5.45%, the effective self-employed rate is therefore:
5.45% × 2 = 10.90%
Income above the Year's Maximum Pensionable Earnings does not attract ordinary CPP contributions.
Pensionable earnings are therefore limited to $61,600. The Year's Basic Exemption must then be deducted:
$61,600 # $3,500 = $58,100
Apply the self-employed rate:
$58,100 × 10.90% = $6,332.90
Rounded to the nearest dollar:
$6,333
Therefore, option A is correct.
The figures in the question correspond to the 2021 CPP parameters. Official federal figures confirm a 2021 YMPE of $61,600, basic exemption of $3,500, employee/employer rate of 5.45% each, and maximum self- employed contribution of $6,332.90.
This question demonstrates an essential distinction between employees and self-employed individuals: an employee pays only the employee share, whereas a self-employed person effectively bears both sides of the CPP contribution.
FPII reference/topic: Retirement Planning - Canada Pension Plan; YMPE; Year's Basic Exemption; self- employed CPP contributions.
質問 # 47
The following table outlines details for a life insurance policy issued in 1995:
Details
Amounts
Cash surrender value
$8,000
Premiums paid
$6,000
Dividends declared
$1,500
Net cost of pure insurance
$750
Marginal tax rate
30%
Assuming the policy is completely surrendered, what are the taxes payable?
正解：C
解説：
The taxable policy gain is determined by comparing the policy's surrender proceeds with its adjusted cost basis (ACB).
For this policy, the simplified ACB calculation is:
Premiums paid # policy dividends # net cost of pure insurance
Therefore:
$6,000 # $1,500 # $750 = $3,750 ACB
CRA guidance confirms that the ACB of a life insurance policy is increased principally by premiums and reduced by specified amounts including the net cost of pure insurance; policy dividends to which the policyholder becomes entitled also reduce the ACB.
The policy gain on surrender is therefore:
$8,000 cash surrender value # $3,750 ACB = $4,250 taxable policy gain
Apply the 30% marginal tax rate:
$4,250 × 30% = $1,275
Therefore, option C is correct.
The $4,250 amount itself is not the tax payable; it is the amount included in taxable income under the simplified calculation. Applying the client's marginal tax rate determines the resulting tax liability.
FPII reference/topic: Insurance Planning - permanent life insurance; cash surrender; adjusted cost basis; net cost of pure insurance; policy gains.
質問 # 48
In November 2018, Leon put his former wife Betty on notice that her current child support payments were insufficient and that he would be seeking an increase. From what date may a retroactive change to child support apply?
正解：C
解説：
The applicable exam principle is the presumptive three-year limitation or "three-year rule" for retroactive child-support adjustments. Counting back three years from November 2018 produces November 2015, making option B correct.
The Supreme Court of Canada's framework in D.B.S. v. S.R.G. established that effective notice is highly important in deciding the commencement date for retroactive child support and that, as a general rule, an award should not extend more than three years into the past. The Court described effective notice broadly:
formal court proceedings are not required; the support issue merely needs to have been raised with the other parent.
Later Supreme Court authority continues to recognize the three-year presumptive rule, while emphasizing that it is not absolute. Factors such as blameworthy conduct, failure to disclose income, the child's circumstances, delay, and hardship can justify a different result.
For FPII examination purposes, with November 2018 as the relevant notice date and no additional facts establishing exceptional conduct, the three-year look-back identifies November 2015.
FPII reference/topic: Family Law - child support; retroactive support; effective notice; three-year presumptive rule.
質問 # 49
Roy gifted his nephew Charles, age 16, shares for his birthday. The managed portfolio will generate both dividends, and capital gains and losses. What will be Roy's future tax implications, with respect to this transfer, until Charles reaches the age of majority?
正解：B
解説：
Because Charles is a related minor, the attribution rules apply to income generated from property transferred to him by Roy. Dividend income earned on the gifted shares is therefore attributed back to Roy and included in Roy's taxable income while Charles remains a minor.
The important distinction is between income from property and capital gains or losses. CRA's interpretation of subsection 74.1(2) confirms that income or loss from transferred property is generally attributed to the transferor where property is transferred to a related minor. This captures investment income such as dividends and interest.
Capital gains and capital losses receive different treatment. The same CRA guidance states that subsection
74.1(2) does not ordinarily attribute a subsequent taxable capital gain or allowable capital loss arising from disposition of transferred property back to the transferor. Those gains or losses generally remain with the minor, subject to specialized exceptions not indicated in this scenario.
Therefore, an equity portfolio producing capital appreciation may have different attribution consequences from one producing substantial current dividend or interest income.
FPII reference/topic: Investment and Tax Planning - attribution rules; transfers to related minors; property income versus capital gains.
質問 # 50
......
Xhs1991のCSIのFP2試験トレーニング資料を使ったら、君のCSIのFP2認定試験に合格するという夢が叶えます。なぜなら、それはCSIのFP2認定試験に関する必要なものを含まれるからです。Xhs1991を選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。まだ何を待っていますか。早速買いに行きましょう。
FP2認証pdf資料: https://www.xhs1991.com/FP2.html