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LLQP (Life Licence Qualification Program) Practice Exam · Question

To maintain its status as an 'exempt' policy under the Income Tax Act, the policy's cumulative funding must stay below the:

For a life insurance policy to be considered 'exempt' (not subject to annual accrual taxation on the internal growth), the 'MTAR' (Maximum Tax Act Reserve) line

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Question: To maintain its status as an 'exempt' policy under the Income Tax Act, the policy's cumulative funding must stay below the:

Answer options: ✅ Maximum Tax Act Reserve (MTAR)

  • Adjusted Cost Basis (ACB)
  • Net Cost of Pure Insurance (NCPI)
  • Fair Market Value (FMV)

Correct answer: Maximum Tax Act Reserve (MTAR)

Explanation: For a life insurance policy to be considered 'exempt' (not subject to annual accrual taxation on the internal growth), the 'MTAR' (Maximum Tax Act Reserve) line must not be crossed. The policy must stay within the 'Exemption Test' limits.

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