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LLQP (Life Licence Qualification Program) Practice Exam · Question

In a non-registered segregated fund contract, how do annual income and capital gains allocations affect the contract's Adjusted Cost Base (ACB)?

The Adjusted Cost Base (ACB) of a segregated fund is increased by any allocations of capital gains or income made to the contract holder, even if they are reinv

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Question: In a non-registered segregated fund contract, how do annual income and capital gains allocations affect the contract's Adjusted Cost Base (ACB)?

Answer options:

  • Allocations decrease the ACB.
  • Allocations have no effect on the ACB. ✅ Allocations increase the ACB.
  • Allocations only affect the ACB if they are withdrawn.

Correct answer: Allocations increase the ACB.

Explanation: The Adjusted Cost Base (ACB) of a segregated fund is increased by any allocations of capital gains or income made to the contract holder, even if they are reinvested, to avoid double taxation upon redemption.

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