By giving assets away Attribution Rules are in effect. For each of the following scenarios assume the 'Giftor' is gifting non-registered capital assets. Indicate if a deemed disposition occurs and who the investment income is taxable to.

1) Gifting to adult children

a) Is there an immediate deemed disposition, yes (y) or no (n)? Blank 1

b) Who is the dividend and interest income taxable to, giftor or recipient? Blank 2

c) Who is future capital gains taxable to, giftor or recipient? Blank 3

2) Gifting to minor children

a) Is there an immediate deemed disposition, yes (y) or no (n)? Blank 4

b) Who is the dividend and interest income taxable to, giftor or recipient? Blank 5

c) Who is the future capital gains taxbale to, giftor or recipient? Blank 6

3) Gifting to a spouse

a) Is there an immediate deemed disposition, yes (y) or no (n)? Blank 7

b) Who is the dividend and interest income taxable to, giftor or recipient? Blank 8

c) Who is the future capital gains taxbale to, giftor or recipient? Blank 9