,CANADA ,CU/OMS #A & ,REV5UE ,AG5CY ,9COME ,TAX ,9T]PRET,N ,BULLET9 ,SUBJECT3 ,9COME ,TAX ,ACT ,FEES ,PD 6,9VE/;T ,C\NSEL ,NUMB]3 ,,IT-#BCH;,R#B ,DATE3 ,OCTOB] #F1 #AIHC ,REF];E3 ,P>AGRAPH #BJ7#A77BB7 ,? BULLET9 REPLACES & C.ELS ,,IT-#BCH;,R DAT$ ,NOVEMB] #AE1 #AIGF4 ,CURR5T REVI.NS >E 9DICAT$ 0V]TICAL L9ES4 #A4 ,P>AGRAPH #BJ7#A77BB7 ALL[S A TAXPAY] 6DEDUCT FEES1 O!R ?AN -MIS.NS1 PD = ADVICE ON BUY+ OR SELL+ A SPECIFIC %>E OR SECUR;Y 0! TAXPAY] OR =! ADM9I/R,N OR ! MANAGE;T (! %>ES OR SECURITIES (! TAXPAY]4 ,! FEES M/ 2 PD 6A P]SON ^: PR9CIPAL BUSI;S IS ADVIS+ O!RS :E!R 6BUY OR SELL SPECIFIC #A ,,IT-#BCH;,R#B A#A %>ES OR ^: PR9CIPAL BUSI;S 9CLUDES ! ADM9I/R,N OR MANAGE;T ( %>ES OR SECURITIES4 ,A P]SON IS DEF9$ 9 SUBSEC;N #BDH7#A7 69CLUDE ANY BODY CORPORATE & POLITIC4 #B4 ,PROVID$ ! AM.TS >E R1SONA#1 ! TOTAL FEES PD W 2 DEDUCTI# EV5 ?\<1 9 ! CASE (A TRU/ ADM9I/]+ %>ES OR SECURITIES1 "P OR ALL (! FEES MAY H BE5 *>G$ 6! CAPITAL A3.T (! TRU/4 ,9VE/;T C\NSEL FEES PD 6UNRELAT$ P]SONS W 2 3SID]$ 6BE R1SONA# = PURPOSES ( SEC;N #FG & W 2 :OLLY DEDUCTI# F 9COME4 ,S* FEES PD 6RELAT$ P]SONS W 2 DEDUCTI# ONLY 6! EXT5T T !Y >E R1SONA#4 ,9 DET]M9+ :E!R A FEE IS R1SONA#1 ! AM.T ( "T SP5T &! TYPE ( "W D"O 0! P]SON PROVID+ ! ADVICE OR S]VICE W 2 TAK5 963SID],N4 #C4 ,FEES PD = O!R TYPES ( ADVICE S* Z G5]AL F9ANCIAL C\NSELL+ OR PLANN+ >E N )9 ! PROVI.NS ( P>AGRAPH #BJ7#A77BB7 EV5 ?\< ! PR9CIPAL BUSI;S (! ADVISOR OR C\NSELLOR O!RWISE QUALIFIES4 ,AL1 ": ! PR9CIPAL BUSI;S (! P]SON #B ,,IT-#BCH;,R#B B#A PROVID+ ! S]VICE DOES N MEET ! REQUIRE;TS SPECIFI$ 9 #A ABV1 FEES PD = ADVICE ON BUY+ OR SELL+ A SPECIFIC %>E OR SECUR;Y (! TAXPAY] OR =! ADM9I/R,N (! %>ES OR SECURITIES (! TAXPAY] >E N DEDUCTI# "U P>AGRAPH #BJ7#A77BB74 --------------------------------------#B #D4 ,:E!R S]VICES PROVID$ 0A P]SON ^: PR9CIPAL BUSI;S MEETS ! REQUIRE;TS ( #A ABV >E 9 RESPECT ( ADM9I/R,N OR MANAGE;T ( %>ES OR SECURITIES IS A "Q ( FACT4 ,H["E1 ! FOLL[+ S]VICES WD NORM,Y QUALIFY3 7A7 ! CU/ODY ( SECURITIES1 7B7 ! MA9T5.E ( A3.T+ RECORDS1 7C7 ! COLLEC;N & REMITT.E ( 9COME1 & 7D7 ! "R 6BUY & SELL ON _! [N JUDGE;T ON 2HALF ( "S CLI5TS )\T REF];E 6^? CLI5TS4 ,FEES T >E N -MIS.NS B T O!RWISE MEET ! REQUIRE;TS ( P>AGRAPH #BJ7#A77BB7 >E N 4ALL[$ SOLELY 0R1SON (! FACT T #C ,,IT-#BCH;,R#B A#B !Y >E DET]M9$ OR -PUT$ ) REF];E 6! FAIR M>KET VALUE (! PORTFOLIO AT A "PICUL> "T4 #E4 ,! DEDUC;N 0VIRTUE ( P>AGRAPH #BJ7#A77BB7 APPLIES ONLY 6FEES PD ON A3.T ( CAPITAL4 ,FEES *>GEA# AG/ 9COME >E ALL[A# Z A DEDUC;N "U SUBSEC;N #I7#A7 ": !Y MEET ! USUAL CRIT]IA NEC = DEDUC;N 9 ! -PUT,N ( 9COME F BUSI;S OR PROP]TY1 VIZ 8MADE OR 9CURR$ =! PURPOSE ( GA9+ OR PRODUC+ 9COME F ! BUSI;S OR PROP]TY40 #F4 ,FEES PD 6/OCKBROK]S >E N DEDUCTI# "U P>AGRAPH #BJ7#A7BB7 Z A /OCKBROK]'S PR9CIPAL BUSI;S IS N T ( ADVIS+ O!RS REG>D+ ! BUY+ & SELL+ ( /OCK & SECURITIES4 ,H["E1 ": A /OCKBROK]'S PR9CIPAL BUSI;S AL 9CLUDES ! PROVI.N ( 9VE/;T PORTFOLIO MANAGE;T & ADM9I/R,N S]VICES1 Z 4CUSS$ 9 #D ABV1 = : A SEP>ATE FEE IS *>G$1 T FEE W 2 DEDUCTI# "U P>AGRAPH #BJ7#A77BB74 #G4 ,FEES *>G$ 0! TRU/EE (A REGI/]$ RETIRE;T SAV+S PLAN DIRECTLY 6! #D ,,IT-#BCH;,R#B B#B ANNUITANT >E N DEDUCTI# 0! ANNUITANT PURSUANT 6! PROVI.NS ( P>AGRAPH #BJ7#A77BB71 Z ! %>ES OR SECURITIES (! PLAN 2L;G 6! TRU/ & N ! ANNUITANT4 #H4 ,SUBSCRIP;N FEES PD = F9ANCIAL MAGAZ9ES & NEWSPAP]S >E N DEDUCTI# "U P>AGRAPH #BJ7#A77BB74 #I4 ,! FACT T "P OR ALL (A TAXPAY]'S 9VE/;T 9COME IS EXEMPT F TAX DOES N A6ECT A DEDUC;N "U P>AGRAPH #BJ7#A77BB7 T IS O!RWISE ALL[A#4 #E