1. Which of the following deductions is allowed as an 'other' deduction for tax purposes? A Support payments for a child. B Lump sum support payments to a former spouse. C Contributions to a child's RESP. D Contributions to an individual's RRSP. E none of the above 2. Which of the following is FALSE regarding Tax Free Savings Accounts (TFSAs)? A Capital gains earned within TFSAs are not taxed. B Any unused amounts not contributed in a year may be carried forward indefinitely to future years. TFSA contributions are tax deductible. D There is no mandatory age by which a TFSA must be wound up. E none of the above 3. Which of the following is FALSE with respect to the final tax returns of deceased taxpayers? A Of the tax returns available for a deceased taxpayer, only the final tax return must be filed. B Unused net capital losses less any capital gains deductions previously claimed are deductible against any income. Non-refundable tax credits are prorated to the date of death on the final tax return. D A Rights or Things return may be filed in addition to the final tax return. E none of the above U 4. Which of the following is not one of the personal federal non-refundable tax credits available to reduce the federal tax liability? Canada employment credit B Dividend tax credit Adoption expense credit D Donation tax credit E none of the above