A. Annual contributions required to fund the plan must be calculated based on the age of the employee, the benefit formula and amount of business profits available.

B. Annual contributions are based on the employee's unused registered retirement savings plan deduction room plus 18% of their earned income from the previous year.

C. Annual contributions required to fund the plan must be calculated based on the age of the employee, their earnings history and the benefit formula.

D. Annual contributions are based on the lesser of 18% of the employee's salary paid by the employer or half the limit for money purchase plans.

A. Dividend income is attributed to Roy.

B. Capital losses are attributed to Roy.

C. Capital gains are attributed to Roy.

D. No gains, losses or income are attributed to Roy.

A. Private.

B. Social.

C. Constructive.

D. Resulting.

A. They are deemed to be partners because they both have ownership in the apartment building.

B. They are deemed to be partners because they share net profits.

C. They are deemed not to be partners because they are operating at non-arm's length.

D. They are deemed not to be partners because they do not have a written agreement.

A. 50%.

B. 40%.

C. 60%.

D. 33%.

A. Proof of paying Canadian Income Tax.

B. Proof of employment from the Canadian employer and proof of physically returning to Canada within 6 months of ending employment.

C. Proof of Canadian Residency.

D. Proof of returning to Canada within one year of ending employment and proof of paying Canadian income taxes.

A. $3,125.

B. $1,042.

C. $4,167.

D. $7,493.