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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Insurance Planning | 10% | - Disability and Health Insurance
|
| Topic 2: Retirement Planning | 20% | - Retirement Income Needs Analysis
|
| Topic 3: Family Law | 15% | - Financial and Property Issues
|
| Topic 4: Estate Planning | 10% | - Estate Distribution and Tax Planning
|
| Topic 5: Financial Planning for Small Business | 15% | - Business Law and Agency Relationships
|
| Topic 6: Investment and Tax Planning | 10% | - Investment Management
|
| Topic 7: Financial Planning Practice | 10% | - The Personal Financial Planning Process in Canada
|
| Topic 8: Savings Planning and Debt Management | 10% | - Debt Planning and Mortgages
|
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질문 # 24
Samuel bought a permanent life insurance policy many years ago. The policy now has a cash value of
$40,000. Samuel is recently widowed and has two minor children that he supports. Since his wife passed away, he finds himself struggling to pay the bills, however he still needs the same death benefit and permanent life insurance. Considering his personal and financial situation, what would be the best non- forfeiture option to exercise on Samuel's policy to meet his needs?
정답：C
설명：
An automatic premium loan is the best fit because Samuel needs to relieve his immediate premium-payment pressure while retaining the existing permanent policy.
An automatic premium loan uses available policy cash value as security for a loan that pays overdue premiums, thereby preventing the permanent policy from lapsing. The Canadian Life and Health Insurance Association identifies this specifically as a permanent-life-policy feature and a non-forfeiture mechanism.
Canadian permanent-policy documentation likewise explains that the feature keeps the policy in force by financing premiums from accumulated cash value.
Reduced paid-up insurance would eliminate future premiums and preserve permanent coverage, but the amount of insurance would be reduced. That conflicts with Samuel's need to retain his existing level of protection for his minor children. Extended term insurance generally preserves the original face amount only for a limited term and therefore sacrifices the permanent nature of the coverage. Cash surrender terminates the insurance altogether.
The automatic premium loan should still be monitored closely because interest accumulates and outstanding indebtedness reduces the net amount ultimately payable and can eventually threaten the policy if cash value becomes insufficient.
FPII reference/topic: Insurance Planning - permanent insurance; cash value; non-forfeiture options; automatic premium loans.
질문 # 25
Jerry, age 58, has been working for the same employer since he graduated university. Over the years, he has had a few promotions. Jerry and his wife, Beth, are well on their way to financial independence, and they plan to retire in two years. Which of the following scenarios will most likely represent Jerry and Beth's financial scenario?
Scenario
Liquid assets relative to total assets (%)
Investment assets-to-net worth ratio (%)
Debt-to-asset ratio (%)
A
5
75
10
B
10
25
20
C
15
45
25
D
20
70
30
정답：D
설명：
Scenario A best represents a household approaching financial independence and retirement.
Jerry and Beth are only two years from retirement and are described as being well on their way to financial independence. At this stage of the financial life cycle, a financially strong household would ordinarily be expected to have accumulated a substantial investment portfolio and to have materially reduced debt. Scenario A has an investment-assets-to-net-worth ratio of 75%, the highest of the four scenarios, together with the lowest debt-to-asset ratio of 10%.
Scenario D also has significant investment assets at 70%, but its 30% debt ratio represents materially greater leverage immediately before retirement. Scenarios B and C have lower proportions of wealth committed to investment assets-25% and 45% respectively-which are less consistent with the stated level of financial independence.
The 5% liquid-asset ratio in Scenario A is not necessarily problematic. Near retirement, an appropriate emergency reserve is important, but excessive cash holdings may reduce long-term investment efficiency. The overall balance of high accumulated investment wealth and low debt is the decisive factor.
Since option D corresponds to Scenario A, option D is correct.
FPII reference/topic: Retirement Planning - financial life cycle; personal financial ratios; investment-asset accumulation; debt reduction before retirement.
질문 # 26
Xavier is a high-net-worth client in the highest tax bracket. He has maximized his child's registered education savings plan, and is interested in setting up an informal trust account to supplement his child's education savings. What is the most appropriate investment vehicle for this account to minimize taxes for Xavier?
정답：A
설명：
A capital-gains-oriented equity portfolio is the most tax-efficient choice among the alternatives because of the Canadian attribution rules applying to property transferred to a related minor.
Where a parent transfers money or other property directly or indirectly to a minor child, including through a trust in which the minor is beneficially interested, income from the transferred property, such as interest and dividends, is generally attributed back to the transferor. The transferor therefore reports that income at his or her own marginal tax rate. CRA's trust guidance expressly recognizes this attribution treatment for property transferred for a related minor.
Capital gains are treated differently under the ordinary minor-child attribution rule. CRA's longstanding interpretation confirms that subsection 74.1(2) does not generally attribute a subsequent capital gain on transferred property back to the transferor.
A GIC or Government of Canada bond primarily produces interest, while mature dividend-paying stocks generate dividends; both would tend to create attributed investment income for Xavier. An equity mutual fund emphasizing capital appreciation minimizes current income distributions and places more of the return in capital gains.
FPII reference/topic: Investment and Tax Planning - informal trusts; attribution rules; taxation of minors; investment income versus capital gains.
질문 # 27
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)?
정답：D
설명：
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.
질문 # 28
What type of trust is formed when one party is unjustly enriched at the expense of another person?
정답：D
설명：
A constructive trust is an equitable remedy that may be imposed where one person has been unjustly enriched at another person's expense and a proprietary remedy is justified.
Unlike an express trust, a constructive trust does not arise because the parties deliberately created a trust relationship. Instead, it is imposed by a court to prevent a person from retaining property where doing so would be inequitable. In Canadian law, unjust enrichment generally requires an enrichment of one party, a corresponding deprivation of another, and the absence of a juristic reason that legally justifies the enrichment.
Where a monetary award is insufficient and the claimant can demonstrate an appropriate connection between the contribution or deprivation and particular property, a court may recognize a beneficial interest in that property through a constructive trust.
A resulting trust operates differently. It generally arises from presumed intentions or circumstances surrounding the transfer or acquisition of property, such as where one person provides purchase money but title is placed in another person's name. "Social trust" is not the applicable equitable classification, while
"private trust" is a broad category rather than the specific remedy produced by unjust enrichment.
Therefore, the appropriate answer is constructive trust.
FPII reference/topic: Estate Planning - trusts; equitable remedies; constructive trusts; unjust enrichment.
질문 # 29
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