2014 Year-end Planning Checklist

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Realized capital gains between 2011 and 2014 and investments with accrued capital losses that could be offset against these capital gains

Potential capital gains distributions from mutual funds in 2014

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Changes to 2015 cash flow requirements

Receiving income from Alto Monthly Income Portfolios T series

Receiving “excess” RRIF income (RRIF income that is not required for lifestyle expenses, and/or that is in excess of the required “minimum” withdrawals from RRIFs) or other “excess” retirement income

Receiving income from locked-in accounts (LIF, LRIF or RLIF)

Reached age 71 in 2014

Between ages 65 and 71 and not in receipt of $2000 of eligible income for pension income credit

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Retirement income sources and expected expenses

Projected retirement cash flow needs, with special focus on 2015 and affordability of proposed retirement plans

Pension and benefit plan options with deadlines for decisions

Severance payments

CPP Planning

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Planning to make 2014 charitable donations (cash and/or publicly traded securities)

First-time Donor’s Super Credit available for 2014 donations if the donation tax credit has not been claimed in any year after 2008 by client or their spouse

2014 Year-end Planning Checklist Even though financial planning is a year-round activity, there

are certain issues that become especially important as year-end approaches. This checklist will help you and your Consultant identify strategies that are noteworthy at this time of year and that may be relevant to your financial plan.

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Unused RRSP contribution room

Reached age 71 in 2014

Making spousal RRSP contributions

Intending to withdraw from a spousal RRSP or RRIF in 2015

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Unused contribution room from 2014, new room in 2015

Remember to re-contribute TFSA from a deceased spouse during “rollover” period

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Child or grandchild reached age 15 in 2014

Child or grandchild reached age 17 in 2014

Child care and sports expenses in 2014

Child expenses for arts and cultural activities

Adoption expenses

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Planning RRSP Home Buyers’ Plan (HBP) withdrawals in 2014 or 2015

HBP withdrawals in 2014 (maximum $25,000)

HBP withdrawals in 2012 or earlier (minimum repayment required)

“First time home buyers credit” available

Moving expenses in 2014

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Planning an imminent purchase of capital assets

Planning to make year-end gifts to employees

2014 salary and dividend distributions

2014 salaries to family members

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Expected cash flow needs and budget

Pension, benefit and severance options

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December 15, 2014 quarterly income tax installment payment

2014 carrying charges (interest on loans)

Inter-spousal prescribed rate loans

Family trust payments before December 31, 2014

Disability tax credit - you or transfer from another family member

2014 Year-end Planning

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While your Consultant will work with you on issues that are important

for year-end, it is important to remember that financial planning is a

year-round activity. As 2014 comes to a close, we remain committed

to not only supporting you through the end of the year but also in

years to come.

Insurance products and services distributed through I.G. Insurance Services Inc. Insurance license sponsored

by The Great-West Life Assurance Company. Written and published by Investors Group as a general source of

information only. Not intended as a solicitation to buy or sell specific investments, or to provide tax, legal or

investment advice. Seek advice on your specific circumstances from an Investors Group Consultant. Trademarks,

including Investors Group, are owned by IGM Financial Inc. and licensed to its subsidiary corporations.

© Investors Group Inc. 2014 MP1883 (10/2014)

789/:%;<=:>> CFP, EPC

Senior Financial ConsultantInvestors Group Financial Services Inc.

Tel: (403) 226-5531 Jamie.Powell@investorsgroup.com