Mr. Brian A Planner, CFP is a Certified Financial Planner (CFP) with many years of successful experience. In 2022, he decided that he was not adequately appreciated in his current position with a large financial institution in Toronto Ontario. Given this, he resigned on November 1, 2022. After several months of investigation, he accepted employment with Retirement Planners Ltd. (RPL), a CCPC located in Niagara on the Lake, Ontario. He commenced working for RPL on February 1, 2023. He owned a home in Toronto which he had acquired several years ago for $1,485,000. Because of the increase real estate market in this area, he sold his house for $1,685,000 in October 2023, resulting in a $200,000 gain on this property. Brian moved into an apartment when he arrived in Niagara on the Lake on February 1, 2023. The apartment was rented monthly until November 30, 2023. He finds a home in Niagara on The Lake tat se purchases on November 1, 2023 for $920,000. He moves into this new home on December 1, 2023. Other information relevant to 2023 is as follows: 1. Because of his strong professional reputation, RPL paid him a signing bonus of $20,000. The signing bonus was paid on June 1, 2023. 2. During the period February 1, 2023 through December 31, 2023, Brian earned salary of $164,000. Of these earnings, $160,125 was paid in 2023 with the remainder of $3,875 paid in 2024. The Company withheld the following amounts from his salary: Income Taxes $28,650 CPP 3,500 EI 953 RPP Contributions 3,700 Payment For Personal use of automobile 880 3. Brian's contribution to the Company's RPP was $5. 500.00