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51. Frage
An employee chose a particular contractor to repair their roof based on an employer's recommendation. The employer hinted that the employee may receive a higher future bonus if they hire the recommended contractor. How would you describe the employer's actions?
Antwort: B
Begründung:
The employer's conduct is best characterized as undue influence. The employer occupies a position of power relative to the employee and is using that relationship to influence the employee's independent decision about entering into a contract with a particular contractor.
Undue influence focuses on whether one party's free and informed consent has been improperly affected through a relationship involving dominance, dependency, confidence, or significant influence. The Supreme Court of Canada has described the analysis as beginning with the nature of the relationship and whether it creates the potential for one person to dominate another's decision-making. The Court has also expressly recognized that an employer may occupy a position of power and influence relative to an employee depending on the circumstances.
The promise or suggestion of a larger future bonus creates pressure through the employment relationship but does not amount to classic duress, which ordinarily involves coercive threats or illegitimate pressure depriving a person of meaningful choice.
There is also no false factual representation concerning the contractor, so misrepresentation does not apply.
Nor does recommending a contractor make the object of the roofing contract illegal.
FPII reference/topic: Financial Planning Practice - contract validity; undue influence; duress; misrepresentation; relationships of power and dependency.
52. Frage
When a Canadian works abroad for a Canadian employer, what proof must be provided to have that time qualify as residence in Canada for Old Age Security?
Antwort: C
Begründung:
Option D directly reflects the Old Age Security residence rules applicable to qualifying employment outside Canada.
Service Canada states that time spent working outside Canada for a Canadian employer may count as Canadian residence where the individual returns to Canada within six months after the employment ends, or where the individual reaches age 65 while still working abroad and otherwise satisfies the applicable conditions. For an application relying on this provision, the individual is required to provide proof of the Canadian employment and proof of physical return to Canada, unless the age-65 exception applies.
The test is therefore not based simply on whether Canadian income tax was paid. Income-tax residency and OAS residence are related concepts in some circumstances but are not interchangeable. Paying Canadian tax alone does not establish the special residence credit for employment abroad.
Option A is incorrect because it states a one-year return period rather than six months and adds income-tax payment as the relevant proof. Options B and C are insufficient because they omit the specific employment and return evidence required.
FPII reference/topic: Retirement Planning - Old Age Security; Canadian residence; employment outside Canada; qualification for public pension benefits.
53. Frage
Maxwell is filing a rights or things tax return for his deceased mother. She had the following sources of income:
Debenture interest coupons.
Unpaid dividends declared before her death.
Old age security that was due before her death.
Income from a registered retirement savings plan (RRSP).
Which form of income will Maxwell have to exclude from the rights or things tax return?
Antwort: A
Begründung:
Income associated with the deceased person's RRSP must be excluded from the optional Return for Rights or Things.
The rights-or-things return under subsection 70(2) of the Income Tax Act allows certain income amounts that had been earned or became receivable before death, but had not actually been received, to be reported separately from the deceased person's terminal return. CRA examples include matured bond coupons, accrued bond interest, qualifying pension amounts, and dividends declared before death but unpaid at death.
CRA's longstanding treatment specifically states that an annuitant is not considered to have a "right or thing" in respect of an RRSP. Instead, the tax treatment of the RRSP on death is governed by the separate RRSP death provisions, which generally bring the fair market value into income subject to applicable rollover and refund-of-premiums rules.
The unpaid dividend declared before death is a classic example of a right or thing. Accrued debenture or bond amounts can likewise qualify, as can eligible OAS amounts payable in respect of the period before death.
Therefore, the RRSP amount is the required exclusion.
FPII reference/topic: Estate Planning - taxation at death; rights or things return; RRSP taxation on death; optional tax returns.
54. Frage
In order to complete the analysis and development of a financial plan, an advisor receives a client's investment statements and tax returns. From the perspective of principle six (code of ethics), what action should the advisor take in order to maintain a relationship of trust and confidence?
Antwort: C
Begründung:
Principle 6 of the FP Canada Code of Ethics is Confidentiality. It requires client information to be secured, protected, and maintained so that access is limited to authorized persons.
FP Canada's Standards state directly that client information must be handled in a manner that permits access only to those who are authorized, and that the relationship of trust and confidence depends on personal and confidential information being collected, used, and disclosed only as authorized.
Investment statements and tax returns contain highly sensitive financial and personal information. The advisor must therefore maintain appropriate physical and electronic safeguards, restrict internal access to personnel who require the information for authorized purposes, and avoid disclosure to external parties unless the client has authorized it or disclosure is otherwise legally permitted or required.
Option B involves professional referrals and raises separate considerations concerning competence, scope, and client consent. Option C is more closely related to placing the client's interests first. Option D relates to analysis and diligence but does not specifically address the ethical requirement described by Principle 6.
Accordingly, securing the documents so that only authorized personnel can access them directly satisfies the confidentiality obligation.
FPII reference/topic: Financial Planning Practice - Code of Ethics; Principle 6 Confidentiality; protection and authorized use of client information.
55. Frage
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?
Antwort: A
Begründung:
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.
56. Frage
......
Viele IT-Fachleute wollen die CSI FP2 Zertifizierungsprüfung bestehen, so dass sie im IT-Branche befördert, ihre Lebensverhältnisse verbessert und ihr Gehalt erhöht werden.Viele Leute haben viel Zeit und Energie für die CSI FP2 Zertifizierungsprüfung verwendet, trotzdem fallen sie in der Prüfung durch. Es ist gar nicht kostengünstig. Wenn Sie ZertSoft wählen, können Sie viel Zeit und Energie ersparen und zwar die CSI FP2 Prüfung erfolgreich bestehen. Denn die zielgerichteten Prüfungsmaterialien wird Ihnen helfen, die Prüfung 100% zu bestehen. Falls Sie in der CSI FP2 Prüfung durchfallen, zahlen wir Ihnen die gesammte Summe zurück.
FP2 Testantworten: https://www.zertsoft.com/FP2-pruefungsfragen.html
Sie werden feststellen, dass die CSI FP2 Prüfungsfragen und Antworten zur Zeit die gründlichste, genaueste und neueste Praxis sind, Die Prüfungsfragen und Antworten zur CSI FP2 Zertifizierungsprüfung von ZertSoft wird von unserem Expertenteam nach ihren umfangreichen Kenntnissen und Erfahrungen überarbeitet, CSI FP2 Ausbildungsressourcen Es ist absolut praktisch.
Es geschah, dass an dem Tage, wo es gerade fünfzehn Jahre FP2 Tests alt ward, der König und die Königin nicht zu Haus waren und das Mädchen ganz allein im Schloss zurückblieb.
Weil ich meinte, ich habe mit dem unendlichen Leid, das du mir damals FP2 Fragen Antworten zufügtest, das Recht erworben, daß du meinen Mann und mein Haus in Ehren haltest und ihnen unnötig nichts Leides anthuest.
Sie werden feststellen, dass die CSI FP2 Prüfungsfragen und Antworten zur Zeit die gründlichste, genaueste und neueste Praxis sind, Die Prüfungsfragen und Antworten zur CSI FP2 Zertifizierungsprüfung von ZertSoft wird von unserem Expertenteam nach ihren umfangreichen Kenntnissen und Erfahrungen überarbeitet.
Es ist absolut praktisch, Mit unseren Produkten können Sie alle Probleme FP2 versuchen, Heutzutage gibt es zahllose Prüfungsmaterialien auf dem Markt und vielleicht wissen Sie nicht, welche zu kaufen.