A guide to financial decisions : planning for the end of life는 은퇴관련하여 읽게되었다. 이책은 미국회계사협회의 자료를 허가를 받아 캐나다버전으로 수정한 것이다. 그리고 저작권은 있지만 무료로 온라인상에서 구해서 읽는 것도 가능하다.(2022년2월24일) RDSP는 의사진단이 있는 경우 20만불까지 59세이하의 수혜자를 위해 납입가능하며 소득공제는 불가능하나 과세이연된다. 49세이하의 경우는 정부보조금도 가능하다. 납입원금이상의 인출은 소득으로 간주되는 것은 세제적격과 같다. 8
간병보험은 1년보험금이 1년보험료수준이므로 가입하는 것이 추천되고 이는 오타와 에이징 카운실이나 은퇴자협회에서 제공하는 가이드를 다운받아 검토해보는 것이 좋다.(2022년3월15일) https://coaottawa.ca/https://www.carp.ca/ 10 생존유언은 불치의 경우에 활용하며 사전의료지시서를 통해 소생이나 생명연장을 위한 무의미한 수단사용을 금할 수있다. 16 소생금지가 없으면 의사는 무조건 소생을 시행하게 된다. 19 라이프리스는 전세와 유사하여 종료시 환불된다. 자세한 내용은 mah.gov.on.ca 1324
공동소유권은 퀘벡에서 인정되지않고 온타리오는 검인비용이 1.5%에 달하므로 주의한다. 적격계좌는 사망시 인출한 것으로 보아 전액과세되나 배우자단독으로 상속지정을 하면 세금이연으로 배우자명의가 되니 활용하자. 24 유언장이나 의료지시서를 작성하는 것도 중요하지만 보관위치를 알려주지않으면 소용이 없다. 5
A Guide to Financial Decisions: Implementing an End of Life Plan iii; Acknowledgments v; Introduction 1 Chapter 1: Planning for Yourself 3 1.1 Health, Medical and Financial Decision Making 3; 1.1.1 Living Will/Advance Directive 4; 1.1.2 Powers of Attorney for Personal Care Health Care Proxy 4; 1.1.3 Power of Attorney for Property 5; 1.1.4 Choosing Someone to Make Decisions for You 6; 1.1.5 Do Not Resuscitate (DNR) 7 1.2 Planning to Meet Financial Needs 7; 1.2.1 Disabililty Insurance 8; 1.2.2 Canada Pension Plan Disability Benefits 8; 1.2.3 Registered Disability Savings Plans 9; 1.2.4 Veteran Affairs Canada 10; 1.2.5 Operational Stress Injury Social Support (OSISS) 10; 1.2.6 Long-term Care Insurance 10; 1.2.7 Retirement Accounts and Pensions 11; 1.2.8 Canadian Pension Plan/Quebec Pension Plan 13; 1.2.9 Old Age Security 14; 1.2.10 Guaranteed Income Supplement 14; 1.2.11 Withdrawing Funds From a Registered Retirement Savings Plan 15; 1.2.12 Registered Retirement Income Fund 15; 1.2.13 Tax-Free Savings Accounts 16; 1.2.13.1 RRSPs/RRIFs and TFSAs — anti avoidance rules 17; 1.2.14 Pension Splitting Provisions 17; 1.2.15 U.S. Social Security Benefits 17; 1.2.16 Federal Government Initiatives 18 1.3 Planning Your Living Arrangements 19; 1.3.1 Reverse Mortgages 19; 1.3.2 Housing Alternatives 20; 1.3.2.1 While living at home 20; 1.3.2.2 Moving in with your children 21; 1.3.2.3 Respite care 21; 1.3.2.4 Life lease 21; 1.3.2.5 Assisted living 22; 1.3.2.6 Long-term care home 22; 1.3.2.7 Hospices 23 1.4 Tax Planning: Deductions and Credits 24; 1.4.1 Disability Supports Deduction 24; 1.4.2 Caregiver Amount 25; 1.4.3 Infirm Dependant Age 18 or Older 26; 1.4.3.1 Family caregiver tax credit 26; 1.4.4 Medical Expenses Tax Credit 27; 1.4.5 Disability Tax Credit 28; 1.4.6 Home Accessibility Tax Credit 30 Chapter 2: Planning for Your Estate 31 2.1 Estate Planning 31; 2.1.1 Special Circumstances 32 2.2 Making a Testamentary Will 33; 2.2.1 How to Make a Will 35; 2.2.2 Multiple Wills 35; 2.2.3 Probate 36; 2.2.4 Choosing Beneficiaries 39; 2.2.5 Guardianship of Your Children 41; 2.2.6 Personal Representative 42; 2.2.7 Leaving the Choice to the Government 43 2.3 Planning for Your Assets and Your Property 43; 2.3.1 Assets Owned Jointly with a Spouse 43; 2.3.2 Family Property 44; 2.3.3 Assets Held in a Trust 44 2.4 Passing Assets Outside of the Estate 44; 2.4.1 Registered Retirement Savings Plans 45; 2.4.1.1 Unmatured RRSP 45; 2.4.1.2 Matured RRSP 45; 2.4.2 Registered Retirement Income Funds 46; 2.4.3 Rollovers to a Registered Disability Savings Plan 47; 2.4.4 Life Insurance 48; 2.4.4.1 Term 48; 2.4.4.2 Permanent 49; 2.4.4.3 Beneficiaries 50; 2.4.5 Trusts 51; 2.4.5.1 Some basic terminology 51; 2.4.5.2 Deemed 21 year disposition rule 52; 2.4.5.3 Preferred beneficiary election 52; 2.4.5.4 Spousal trusts and similar trusts 53; 2.4.5.5 Spousal/common-law partner trust 53; 2.4.5.6 Joint spouse/common-law partner trusts 54; 2.4.5.7 Alter-ego trusts 54; 2.4.5.8 Self-benefit trust 54; 2.4.5.9 Taxation of personal trusts on death 55 2.5 Business Succession 55; 2.5.1 Estate Freezes 56; 2.5.2 Documents 56 2.6 Capital Gains Exemptions 57; 2.6.1 $100,000 Capital Gains Exemption (repealed February 23, 1994) 57; 2.6.2 Lifetime Capital Gains Deduction 57; 2.6.2.1 Qualified small business corporation shares 58; 2.6.2.2 Qualified farm or fishing property 58; 2.6.3 Principal residence exemption 59 2.7 Charitable Donations 59; 2.7.1 Cultural Property 61; 2.7.2 Ecologically Sensitive Land 61; 2.7.3 Donations of Publicly Traded Securities 61 2.8 Funeral Wishes 62; 2.8.1 Veteran Affairs: The Last Post Fund 62; x A Guide to Financial Decisions: Planning for the End of Life
Chapter 3: Survivor Issues 63 3.1 Other Considerations 64; 3.1.1 Canada Pension Plan Survivor Benefits 64 Chapter 4: Personal Representative Responsibilities 67 4.1 Income Tax Return Filing Obligations 67; 4.1.1 Terminal Return 67; 4.1.2 Deceased’s Previous Year Tax Return 67; 4.1.3 Rights and Things Return 68; 4.1.4 Return of a Partner or Proprietor 69; 4.1.5 Testamentary Trust Return 69 4.2 Timeline and Checklist of Tasks 70; 4.2.1 Immediately After Death Checklist 70; 4.2.2 Interim Checklist 71; 4.2.3 Final Matters Checklist 72; 4.3 GST/HST Credit and Other Benefits 73; 4.4 Unclaimed Funds 74 Chapter 5: Gathering and Organizing 75 5.1 Checklist of Documents 75 Chapter 6: Resources 81 Chapter 7: Glossary 89