Valid Dumps CIFC Files | New CIFC Test Experience
Valid Dumps CIFC Files | New CIFC Test Experience
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IFSE Institute Canadian Investment Funds Course Exam Sample Questions (Q133-Q138):
NEW QUESTION # 133
With respect to the tax treatment of dividends received from a taxable Canadian corporation, which of the following statements is CORRECT?
- A. Dividends from non-resident corporations receive preferential tax treatment.
- B. Only 50% of dividend income is subject to tax.
- C. Dividends are taxed the same way interest income is taxed.
- D. Dividends from both preferred and common shares of Canadian corporations receive preferential tax treatment.
Answer: D
NEW QUESTION # 134
Which of the following statements is TRUE about the movement of business cycles in the Canadian economy?
- A. A period of economic expansion is always of the same length as a period of economic contraction.
- B. A period of economic expansion is of the same length in every cycle.
- C. A period of at least 3 consecutive months of contraction is called a recession.
- D. A period of economic expansion is followed by a period of economic contraction.
Answer: D
Explanation:
Explanation
A business cycle is a cycle of fluctuations in the aggregate economic activity of a nation around its long-term natural growth rate. It consists of four phases: expansion, peak, contraction, and trough. A period of economic expansion is followed by a period of economic contraction, which is also called a recession. A recession is defined as a significant decline in economic activity spread across the economy, lasting more than a few months, normally visible in real GDP, real income, employment, industrial production, and wholesale-retail sales1. The other statements are not true about the movement of business cycles in the Canadian economy. The length of each phase and cycle varies depending on various factors, such as fiscal and monetary policies, external shocks, consumer confidence, and technological changes. There is no fixed rule that a period of economic expansion or contraction must last for a certain number of months or quarters. A period of at least 3 consecutive months of contraction is not sufficient to define a recession; it must also be significant and widespread across the economy. References: Business Cycle: What It Is, How to Measure It, the 4 Phases, Business Cycle - Definition, How to Measure and 6 Different Stages, Business Cycle - Definition, Phases, Graphs, Economics Examples
NEW QUESTION # 135
Which statement regarding Canada's income tax system is CORRECT?
- A. Tax credits will reduce an individual's taxable income and may lower that person's top marginal tax rate.
- B. Federal and provincial income tax brackets are both progressive and each respective jurisdiction determines the tax rates that will be used.
- C. After federal and provincial tax rates have been applied to a person's taxable income, tax deductions are then applied to reduce taxes.
- D. Once a person's taxable income reaches the next income tax bracket level, all income is subject to be taxed at the higher tax rate.
Answer: B
Explanation:
Explanation
Canada's income tax system is based on a progressive tax structure, which means that individuals pay higher tax rates as their income increases. There are different tax brackets for different income levels, and each bracket has a corresponding tax rate. The federal government and each provincial or territorial government set their own tax rates and brackets, which may vary depending on the jurisdiction. Therefore, individuals pay both federal and provincial or territorial income tax, based on their taxable income and the tax rates applicable to their income brackets in their respective jurisdictions12 References = Canadian Investment Funds Course, Unit 5: Types of Investments, Lesson 6: Taxation, Section
5.6.1: Income Tax 1; CIFC prepkit, Chapter 5: Types of Investments, Question 5.6.1 2
NEW QUESTION # 136
Your client Jerry's asset mix is deviating from the original target asset mix because the stock market has had strong performance. Equities are now over-weighted in Jerry's account. The original target asset mix is still valid since Jerry's situation has not changed. He is invested in several bond and equity mutual funds. What should you do?
- A. advise him to do nothing since equities could outperform bonds in the next year
- B. advise him to change his know your client (KYC) form to reflect more growth
- C. advise him to sell a portion of assets invested in equity funds and reinvest the proceeds into bond funds
- D. advise him to sell a portion of assets invested in bond funds and reinvest the proceeds into equity funds
Answer: C
Explanation:
Explanation
According to the Canadian Investment Funds Course, asset mix rebalancing is the process of restoring the portfolio to its original or target asset allocation by selling or buying assets. Asset mix rebalancing is necessary to maintain the desired level of risk and return, as well as to align the portfolio with the investor's objectives and circumstances. Asset mix rebalancing can be done periodically, such as annually or quarterly, or based on a threshold, such as when an asset class deviates from its target weight by a certain percentage.
In this case, Jerry's asset mix is deviating from the original target asset mix because the stock market has had strong performance. Equities are now over-weighted in Jerry's account. The original target asset mix is still valid since Jerry's situation has not changed. He is invested in several bond and equity mutual funds.
Therefore, the best course of action is to advise him to sell a portion of assets invested in equity funds and reinvest the proceeds into bond funds. This will bring his portfolio back to its target asset mix and reduce his exposure to equity risk.
The other options are not advisable because:
Advising him to change his know your client (KYC) form to reflect more growth would imply that his risk tolerance and objectives have changed, which is not the case. Changing the KYC form would also require a new suitability assessment and documentation.
Advising him to do nothing since equities could outperform bonds in the next year would ignore the importance of asset mix rebalancing and expose him to more risk than he is comfortable with. Doing nothing would also mean that his portfolio is not aligned with his original plan and expectations.
Advising him to sell a portion of assets invested in bond funds and reinvest the proceeds into equity funds would further increase his equity weight and risk, which is contrary to his original target asset mix and risk tolerance.
Therefore, the correct answer is D. advise him to sell a portion of assets invested in equity funds and reinvest the proceeds into bond funds.
References: 1: Canadian Investment Funds Course - IFSE Institute 2 (Unit 10: Portfolio Management)
NEW QUESTION # 137
Wilma has always used the services of a tax preparation firm to file her taxes but is skeptical that she has really benefitted. This year she plans to file her own taxes for the first time.
What would be useful for her to know?
- A. Wilma's top marginal tax rate will be applied to every taxable dollar when her tax return is filed.
- B. Wilma's marginal tax rate may be lowered when tax deductions are applied to her total income.
- C. Wilma's tax deductions permit her to reduce her tax payable dollar-for-dollar.
- D. Wilma's non-refundable tax credits may only reduce her taxable income dollar-for-dollar.
Answer: B
NEW QUESTION # 138
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