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What will you learn about?

  • Investments and Portfolio Management
    • Yield Curve
    • Derivative Securities
    • Asset Allocation and Performance Measurement
    • Overview of the Financial Markets
    • Segregated Funds
  • Tax Planning
    • Liability for Tax and other tax considerations
    • Non-Arm’s Length Transfers; Income Splitting and Attribution Rules
    • Taxation Aspects of Personal Trusts
    • Overview of Business Taxation

What is the course syllabus?

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Chapter 1 - Yield Curve

Topics covered in this chapter are:

  • The Yield Curve
  • Spot and Forward Interest Rates
  • Theories to Explain the Shape of the Yield Curve

Chapter 2 - Derivative Securities

Topics covered in this chapter are:

  • Options
  • Forward Contracts
  • Futures Contract

Chapter 3 - Portfolio Asset Allocation and Performance Measurement

Topics covered in this chapter are:

  • Portfolio Risk and Return
  • Asset Allocation—Optimal Asset Mix
  • Optimal Asset Mix for Individual Investors
  • Passive Investment Strategies
  • Active Investment Strategies
  • Market Efficiency—Are Active Strategies Worthwhile?
  • Evaluating Portfolio Performance

Chapter 4 - Overview of Financial Markets

Topics covered in this chapter are:

  • Overview of the Financial System
  • Characteristics of a Good Financial Market
  • Types of Financial Markets

Chapter 5 - Segregated Funds

Topics covered in this chapter are:

  • “Segregated Funds” Defined
  • Product Access to Segregated Funds
  • Types of Segregated Funds
  • Fund Valuation
  • Guarantees
  • Creditor Protection
  • Fees
  • Taxation
  • Compliance Issues
  • Summary—Segregated Funds & Mutual Funds: Similarities and Differences

Chapter 6 - Liability for Tax and Other Tax Considerations

Topics covered in this chapter are:

  • Commonly-asked Questions
  • Tax Planning Opportunities
  • Liability for Canadian Income Taxes
  • Calculation of Worldwide Income
  • Administrative Aspects of the Canadian Tax System
  • Other Topics in Capital Gains
  • Tax Implication of Divorce or Separation

Chapter 7 - Non-arm’s Length Transfers, Income Splitting and Attribution Rules

Topics covered in this chapter are:

  • Commonly-asked Questions
  • Tax Planning Opportunities
  • Non-arm’s Length Transfers
  • Income Splitting
  • Gifts, Loans, Attribution Rules and Tax on Split Income

Chapter 8 - Taxation Aspects of Personal Trusts

Topics covered in this chapter are:

  • Definition and Characteristics of Personal Trusts
  • Types of Personal Trusts
  • Income Tax Implications of a Trust
  • Attribution Rules
  • Capital Disposed of by a Trust
  • Income Retained by a Trust
  • Preferred Beneficiary Election
  • Trust for a Minor (Section 104(18) ITA)
  • Offshore Trusts
  • Termination of a Trust

Chapter 9 - Overview of Business Taxation

Topics covered in this chapter are:

  • Relationship between a Corporation and its Shareholders
  • Computation of Net Income for Corporations
  • Computation of Taxable Income for Corporations
  • Computation of Taxes Payable by Corporations
  • Tax Rates for Corporations
  • Combined Federal and Provincial Corporation Income Tax Rates
  • Integration of Business Income
  • Owner-manager Remuneration: Salary vs. Dividend
  • Loans and Shareholder Benefits
  • Advantages of Operating Through a Corporation
  • Disadvantages of Incorporation
  • Goods and Services Tax
  • Harmonized Sales Tax

How will you learn?

CSI’s online learning system helps you meet your study goals. You’ll benefit from:

  • Textbook readings available in PDF and printed format
  • Learning objectives that keep you focused
  • End of chapter activities including review questions to help you reinforce your learning and identify topics that may need to be revisited during exam preparation
  • Two self-assessments and practice questions so that you can assess your progress
  • Online assistance from CSI’s academic support specialists

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