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CSI will be performing system maintenance on Saturday May 11th from 5 a.m. until 1 p.m. ET. You will not have access to your “myCSI” student account, nor will you be able to book, cancel or reschedule exams during this time. You can still access your online course materials by visiting connect.csi.ca then connecting to “Blackboard Learn”.

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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