5) Which of the following statements regarding the Tax Free Savings Account (TFSA) is NOT correct? a) Any Canadian resident individual over 17 years of age can establish a TFSA. b) Any unused amounts not contributed in a year may be carried forward indefinitely to future years. c) The contributions are tax deductible up to a maximum of $10,000 per year. d) Capital gains earned within TFSAs are not taxed. 6) Which one of the following lists describes items that are all included in the determination of Earned Income for RRSP purposes? a) Author's royalties, net rental income or losses, and child support received/paid. b) Auto standby charge, salesperson's expenses, and resource royalties c) Business income or losses, CPP retirement benefits, and research grants. d) Rental income or losses, salaries, and business income. ch