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LLQP (Life Licence Qualification Program) Practice Exam · Question

How is the annual income generated within a segregated fund treated for tax purposes?

Income generated within a segregated fund (dividends, interest, capital gains) is 'flowed through' to the contract holder annually and maintains its original ta

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Question: How is the annual income generated within a segregated fund treated for tax purposes?

Answer options:

  • The insurer pays all taxes on the fund's growth. ✅ Income and capital gains are allocated to the contract holders annually.
  • Tax is only paid when the contract is surrendered.
  • Segregated funds are always tax-exempt.

Correct answer: Income and capital gains are allocated to the contract holders annually.

Explanation: Income generated within a segregated fund (dividends, interest, capital gains) is 'flowed through' to the contract holder annually and maintains its original tax character (e.g., dividend tax credit applies).

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