CSI 인증FP2인증시험공부자료는Fast2test에서 제공해드리는CSI 인증FP2덤프가 가장 좋은 선택입니다. Fast2test에서는 시험문제가 업데이트되면 덤프도 업데이트 진행하도록 최선을 다하여 업데이트서비스를 제공해드려 고객님께서소유하신 덤프가 시장에서 가장 최신버전덤프로 되도록 보장하여 시험을 맞이할수 있게 도와드립니다.
| Section | Weight | Objectives |
|---|---|---|
| Estate Planning | 10% | - Trusts and Powers of Attorney
|
| Financial Planning Practice | 10% | - The Personal Financial Planning Process in Canada
|
| Savings Planning and Debt Management | 10% | - Debt Planning and Mortgages
|
| Financial Planning for Small Business | 15% | - Business Law and Agency Relationships
|
| Family Law | 15% | - Financial and Property Issues
|
| Retirement Planning | 20% | - Registered Pension and Retirement Income Plans
|
| Insurance Planning | 10% | - General Insurance
|
| Investment and Tax Planning | 10% | - Investment Management
|
여러분은CSI FP2인증시험을 패스함으로 IT업계관련 직업을 찿고자하는 분들에게는 아주 큰 가산점이 될수 있으며, 성덩한 IT업계사업자와 한걸음 가까와 집니다.
질문 # 21
Mr. and Mrs. Morrone are retired with two adult children, Joseph and Christine. The Morrones appointed Joseph as their power of attorney several years earlier but they have recently become concerned about him making decisions, particularly on some contentious family property. How can the Morrones address their concern?
정답：B
설명：
Granting authority jointly to Joseph and Christine is the most appropriate response because the Morrones' concern relates to Joseph exercising decision-making authority alone, particularly over contentious property.
Where two attorneys are appointed jointly, important decisions ordinarily require participation or agreement by both attorneys unless the governing document specifically provides otherwise. This introduces oversight and reduces the risk of unilateral action by one child. Ontario's substitute-decision legislation, for example, provides that where two or more attorneys are appointed, they act jointly unless the power of attorney specifies another arrangement. Similar mechanisms exist in other Canadian jurisdictions.
Making the document continuing or enduring, as in option B, addresses whether authority survives subsequent incapacity; it does not solve the concern regarding Joseph's unilateral decisions. Restricting the power to a particular time period may eventually terminate his authority but does not provide ongoing shared oversight.
Option D is particularly unsuitable because the identified concern already involves property decisions; giving Joseph sole property authority would not address that risk.
Joint appointment therefore directly responds to the governance problem while allowing the parents to retain a family-based attorney structure.
FPII reference/topic: Estate Planning - powers of attorney; appointment of multiple attorneys; joint authority; protection of property.
질문 # 22
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?
정답：B
설명：
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.
질문 # 23
Joshua and Marie are siblings who inherited an apartment building from their parents, which they now own jointly. They share the net profits equally, but they do not have a signed agreement. What ruling will the courts apply with respect to the existence of a partnership?
정답：C
설명：
The strongest indicator in this scenario is that Joshua and Marie share the net profits, making option B the appropriate answer.
A partnership does not require a formal written partnership agreement. Canadian partnership analysis focuses on whether the parties are carrying on a business in common with a view to profit. CRA guidance, drawing on Supreme Court of Canada partnership jurisprudence, confirms that documentary evidence is relevant but the surrounding facts and actual conduct of the parties can establish the relationship.
Mere co-ownership of an asset does not automatically create a partnership. Two individuals can jointly own real estate without conducting business as partners. The important distinction is whether their activities demonstrate a common profit-making business. CRA guidance specifically distinguishes simple co-ownership from partnership and notes that sharing profits is a material partnership factor, whereas simply receiving each co-owner's portion of gross returns does not necessarily create one.
Their family relationship and non-arm's-length status also do not prevent a partnership from existing.
Accordingly, the combination of joint operation and equal sharing of net profits supports the partnership characterization.
FPII reference/topic: Financial Planning for Small Business - partnerships; creation of partnerships; co- ownership versus partnership; profit sharing.
질문 # 24
Diana has begun receiving spousal support payments and child support payments from her ex-husband Bruce.
What tax planning issue should be of greatest concern to Diana?
정답：B
설명：
Diana's principal tax concern is the tax payable on qualifying spousal support payments that she receives.
Under Canadian income-tax rules, periodic spousal support paid pursuant to a qualifying court order or written agreement is generally deductible by the payer and taxable to the recipient. CRA therefore requires a recipient to include the taxable portion of qualifying spousal support in income.
Child support is treated differently. Under the current regime applicable to post-April 1997 arrangements, child support is generally not deductible by the payer and not taxable to the recipient. CRA expressly distinguishes the two forms of support on this basis.
Because Diana is receiving both forms of support, she should distinguish them carefully and plan for the income-tax liability associated with taxable spousal support. Depending on the amount received and the withholding arrangements, she may need to retain sufficient cash to satisfy tax instalments or the balance due when filing her tax return.
Option A concerns Bruce's potential deduction rather than Diana's tax liability. Options B and C incorrectly treat ordinary child-support payments as deductible or taxable.
FPII reference/topic: Family Law - taxation of support; spousal support; child support; payer deductions and recipient income inclusion.
질문 # 25
Sarah would like to add another stock holding to her portfolio. She is researching the financial condition of different companies and trying to determine their potential for future growth. What type of approach is Sarah taking when reviewing these companies?
정답：D
설명：
Sarah is applying fundamental analysis because she is evaluating companies' financial condition and their prospective ability to grow.
Fundamental analysis examines the underlying economic characteristics of an issuer. Typical factors include revenue growth, earnings, cash flow, profitability ratios, debt levels, competitive position, management quality, industry conditions, economic outlook, and valuation measures. The purpose is to estimate the company's intrinsic value and compare it with the current market price.
Technical analysis takes a fundamentally different approach. It studies market-generated information such as historical prices, volume, chart formations, momentum, and trading patterns rather than concentrating principally on a company's underlying financial performance.
A passive investment strategy generally seeks to replicate a market index or predetermined asset class rather than select individual companies through detailed security analysis. Tactical asset allocation involves actively changing the portfolio's allocation among broad asset classes based on shorter-term market expectations.
Neither describes Sarah's company-by-company investigation.
Because Sarah is explicitly researching companies' financial condition and future growth potential, her analysis concerns the economic fundamentals that support future earnings and valuation.
FPII reference/topic: Investment and Tax Planning - security analysis; fundamental analysis; financial statements; growth prospects and intrinsic value.
질문 # 26
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FP2인증시험은CSI인증시험중의 하나입니다.그리고 또한 비중이 아주 큰 인증시험입니다. 그리고CSI FP2인증시험 패스는 진짜 어렵다고 합니다. 우리Fast2test에서는 여러분이FP2인증시험을 편리하게 응시하도록 전문적이 연구팀에서 만들어낸 최고의FP2덤프를 제공합니다, Fast2test와 만남으로 여러분은 아주 간편하게 어려운 시험을 패스하실 수 있습니다,
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