The Personal Financial Planner's Manual™
Summary of Contents of Update 55

Section-Chapter
3-6.	Corporations
	This Chapter has been updated for the changes in the corporate income tax rates and corporate dividends. The examples have also been updated.
3-10.	Taxation of Property Income
	The dividend gross-up rate and the conversion rate for the federal dividend tax credit for eligible dividends are scheduled to decline in order to reflect the reductions in the federal corporate income tax rate. This Chapter has been update for the new rates. The examples have also been updated.
7-1.	Retirement Planning
	This Chapter has been revised and updated.
7-3.	Registered Retirement Savings Plans and Registered Retirement Income Funds
	This Chapter has been updated for changes due to creditor-proofing of RRSPs and RRIFs. The examples have also been updated.
7-6.	Pension Adjustments, Locked-In Funds, & Transfers between Registered Plans
	This Chapter has been updated for changes in the unlocking of federal and Ontario locked-in funds. The examples have also been updated.
7-12.	Income Tax Planning
	This Chapter describes the strategies for determining how to split pension income and preserve Old Age Security benefits. The examples have also been updated.
9-1.	Quick Reference
	The Chapter has been updated for the 4th quarter prescribed interest rates, OAS benefits, and the latest statistics on the Consumer Price Index.
9-2.	Economics
	The Chapter has been updated to include the latest statistics on key economic indicators.