FP2試験に簡単に合格し、最短時間で認定資格を取得したい場合、最良の方法は、最高品質のFP2試験準備資料を購入することです。それが私たちのすることです。 FP2トレーニング資料は、この分野で高い合格率を誇ることで有名です。当社の製品を選択した場合、FP2試験を100％クリアできると確信しています。確実に試験に合格する方法についてまだ頭痛の種である場合、FP2模擬試験の質問が最良の選択です。 heしないで、私たちを選んでください！
| Section | Weight | Objectives |
|---|---|---|
| Savings Planning and Debt Management | 10% | - Net Worth and Cash Management Planning
|
| Financial Planning Practice | 10% | - The Personal Financial Planning Process in Canada
|
| Financial Planning for Small Business | 15% | - Small Business Financial Planning
|
| Insurance Planning | 10% | - General Insurance
|
| Estate Planning | 10% | - Estate Distribution and Tax Planning
|
| Investment and Tax Planning | 10% | - Investment Management
|
| Retirement Planning | 20% | - Retirement Income Needs Analysis
|
| Family Law | 15% | - Financial and Property Issues
|
一つには、当社の最も先進的なオペレーションシステムであり、最速の配信速度を保証でき、お客様の個人情報は弊社のオペレーションシステムによって自動的に暗号化されます。また、FP2の実際の試験のオンラインアプリバージョンを使用すると、あらゆる種類の電子デバイスに関するトレーニング資料の質問を気軽に練習できます。さらに、FP2試験問題の助けを借りて、お客様の合格率は98％〜100％に達しました。近い将来、あなたの学習パートナーになることを楽しみにしています。
質問 # 43
William and Sage entered into a contract for Sage to purchase a building from William in three months' time, but the building had a fire and burned down after two months. What defense would best support the termination of this contractual relationship?
正解：B
解説：
The appropriate contractual doctrine is frustration. Frustration arises where, after a valid contract has been formed and without fault attributable to the party relying on the doctrine, an unforeseen event fundamentally changes the nature of the contractual obligation or makes performance impossible.
The agreement contemplated Sage purchasing a particular building three months later. The destruction of that building by fire before completion eliminates the specific subject matter necessary for the contemplated transaction. Assuming neither party caused the destruction and the contract does not allocate the relevant risk differently, performance in the originally contemplated form has become impossible.
Canadian contract law recognizes frustration as a distinct basis on which contractual obligations may be discharged when subsequent circumstances make the original contractual undertaking impossible or fundamentally different. Supreme Court materials likewise recognize frustration as a doctrine applicable where an agreement becomes impossible to perform in its original form.
There has been no performance, so option C is incorrect. A breach requires failure by a party to perform an enforceable obligation; the facts instead involve destruction by an intervening event. "Operation of law" is too general and does not identify the specific doctrine.
FPII reference/topic: Financial Planning Practice - contract law; discharge of contracts; impossibility of performance; doctrine of frustration.
質問 # 44
How long does an executor have to make a spousal Registered Retirement Savings Plan contribution on behalf of a deceased person?
正解：B
解説：
A deceased person's legal representative cannot make a contribution to the deceased individual's own RRSP after death. However, a special rule permits the legal representative to contribute to a surviving spouse's or common-law partner's RRSP using the deceased person's available RRSP deduction room.
CRA confirms that this contribution may be made during the calendar year of death or within the first 60 days after the end of that year. The qualifying amount may then be deducted on the deceased individual's final income tax return, subject to the deceased person's available RRSP deduction limit.
For example, if an individual dies in July and has unused RRSP room, the executor does not have only 60 days from July. The relevant deadline extends through the year of death and into the first 60 days of the following calendar year.
Option A therefore applies the 60-day period from the wrong starting point. Option B ends the contribution period too early, while option D substitutes an arbitrary six-month period that is not the RRSP rule.
The strategy can be valuable because it creates a final deduction while simultaneously increasing tax-deferred retirement savings for the surviving spouse.
FPII reference/topic: Retirement Planning - RRSPs at death; spousal RRSP contributions; executor planning; final tax return.
質問 # 45
Julien will be making a spousal Registered Retirement Savings Plan contribution for his wife. When should Julien make this contribution, in order to lessen the impact of the three-year rule?
正解：D
解説：
December minimizes the actual elapsed time during which the spousal RRSP attribution rule can affect subsequent withdrawals.
The rule operates by calendar taxation years, not by measuring exactly 36 months from the contribution date.
Generally, if the contributing spouse made a contribution in the year of a withdrawal or in either of the two immediately preceding years, some or all of the withdrawal may be attributed back to the contributor. CRA confirms this current-year-plus-two-preceding-years framework.
Suppose Julien contributes in December of Year 1. The contribution is relevant for withdrawals occurring in Year 1, Year 2, and Year 3. By January of Year 4, the contribution is outside the three-calendar-year attribution period. The actual elapsed period can therefore be only slightly more than two years.
By contrast, a contribution made in January of Year 1 is subject to the same calendar-year framework but remains potentially relevant for almost three full years.
This does not eliminate the attribution rule; it simply reduces its chronological effect. Other contributions made to any spousal RRSP during the relevant period must also be considered.
FPII reference/topic: Retirement Planning - spousal RRSPs; attribution rules; three-year rule; retirement income splitting.
質問 # 46
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?
正解：C
解説：
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.
質問 # 47
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：A
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 # 48
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