IFC 試験問題を無料オンラインアクセス

Which of the following individuals would qualify for a full or partial Old Age Security (OAS) pension?

• A.Lenny, who is 65 years old and was born and raised in Canada, but lived in Jamaica from ages 25 to 65.
• B.Marcus, who is 60 years old, a Canadian citizen, and has lived in Canada for 20 years.
• C.Katrina, who is 75 years old and just immigrated to Canada from the U.S. last month.
• D.Donald, who is 65 years old and has lived in Canada since his birth but worked in Australia for the past
  10 years.

Last year Peter's earned income from employment was $50,000.
Last year, after receiving a $2 per share in dividends from 500 shares in ABC Inc., a publicly-traded Canadian corporation, he sold his shares. The sale resulted in a capital gain of $15,000.

Based on the tax rates mentioned above, what is Peter's net federal tax liability for the year? (Round to 2 decimal places).

• A.$9,193.69
• B.$9,113.53
• C.$9,696.15
• D.$9,953.30

A parent wants to put aside savings for his 20-year-old disabled daughter to use at age 65. He prefers funds that require minimal management, while maximizing potential returns during earlier years. Which type of fund is most appropriate, given this parent's objectives?

• A.Global equity
• B.High-yield income
• C.Balanced equity
• D.Target date

Which money market fund yield is calculated as the most recent seven-day yield?

• A.Nominal
• B.Duration
• C.Current
• D.Effective

Frederic recently sold his units in a US dollar (USD) denominated mutual fund. He wants to convert the proceeds back to Canadian dollars (CAD). If he received proceeds of $1,200 USD from the sale and the exchange rate is $1 CAD for $0.99 USD, how much will Frederic receive in Canadian dollars?

• A.$1-188.00
• B.$1, 12.12
• C.$1,320.00
• D.$1,200.00