Câu 11: AFP: Applied Financial Planning

Jenny and Herman are looking for tax strategies that will help them better manage their marginal annual tax rates. Jenny is currently the primary income earner in the household. She has a large non-registered portfolio that holds only plain vanilla S&P 500 index funds. Jenny and Herman have a 14-year-old daughter, and they would also like to know what income-splitting opportunities exist. They’ve presented several ideas to their tax planner, Isaac, for review. Which of the following will likely result in tax attribution to Jenny?

1. A. Jenny gifts her portfolio to her daughter who will claim any future investment income on her tax return. — đáp án hiện tại
2. B. Jenny contributes to a spousal RRSP, which Isaac converts to a spousal RRIF and begins minimum required withdrawals in the first year after funding.
3. C. Jenny sells her equity security holdings to Herman at fair market value.
4. D. Jenny lends her portfolio to Herman at the Bank of Canada's prescribed interest rate.