FP2 試験問題を無料オンラインアクセス

What is the tax treatment on disability assistance payments for Registered Disability Savings Plans?

• A.Disability assistance payments are taxed on the grant and income earned portions.
• B.Disability assistance payments are not taxable income.
• C.Disability assistance payments reduce government-funded disability benefits and tax credits.
• D.Disability assistance payments are fully taxable based in the hands of the recipient.

Tara bought an insurance policy on Wednesday, June 6. What date would her rescission right end?

• A.Saturday, June 16.
• B.Friday, July 6.
• C.Friday, June 8.
• D.Wednesday, June 20.

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?

• A.The tax deductibility of child support payments.
• B.The tax deductibility of spousal support payments.
• C.The tax payable on spousal support payments.
• D.The tax payable on child support payments.

What is the most common going-concern valuation method used to determine the value of a business?

• A.Liquidation value.
• B.Capitalization of earnings.
• C.Adjusted book value.
• D.Discounted cash flow.

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?

• A.Debenture interest coupons.
• B.Unpaid dividends declared before her death.
• C.Income from an RRSP.
• D.Old age security that was due before her death.