Maria is in a higher marginal tax rate than her husband Henry. To minimize investment taxes, she contributed $100,000 to a joint account with Henry which was invested in a stock portfolio. She was surprised when all the capital gains from the account were attributed to her. How could Maria have avoided attribution? She should have loaned Henry the funds and charged him a rate of interest as prescribed by the Canadian Revenue Agency (CRA). The portfolio should have been invested only in bonds since interest cannot be attributed back to her. Maria should have had Henry sign a declaration to split taxes on the portfolio. There was no way to avoid attribution