Tax information document: Guarantee fees and payments for Guaranteed Investment Funds
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1 FOR REPRESENTATIVES USE ONLY Q&A February 2017 Tax information document: Guarantee fees and payments for Guaranteed Investment Funds Desjardins Insurance refers to Desjardins Financial Security Life Assurance Company.
2 Q&A Tax information document In 2017, Owners of a non-registered DFS Guaranteed Investment Fund Contract will receive a supplementary tax information document in addition to the T3 slip (Federal) and Relevé 16 (Quebec) they receive every year. This tax information document contains details about any capital gains or losses Contract Owners realized over the last year that are not allocated by the funds. As illustrated in Chart 1, prior to 2016, tax information was presented on the T3 slip (and Relevé 16, if applicable) that Desjardins Insurance sent to Contract Owners every year. Interest and dividend income, various losses from Contract-related fees, as well as capital gains and losses realized by fund assets net of fund charges were stated on the slip. Chart 1 Prior to 2016 Guaranteed Tableau 1 Investment Fund Contract Additional guarantee fees Sales charges Redemption fees Return on fund assets T3 Relevé 16 Contract Owner Guarantee payments Page 2/6
3 Starting in fiscal year 2016, this information will be divided and appear in two separate documents, as seen in Chart 2. Chart 2 illustrates that a Guaranteed Investment Fund Contract has two separate parts. The first part is the investment portion, which is mainly administered by the fund manager. The other part includes various Contract-related fees that are not linked to the Funds and guarantee payments made by the Contract issuer, which are considered as capital losses and gains, respectively. These capital losses or gains will now be included in the tax information document. Chart 2 Effective 2016 Guaranteed Investment Fund Contract Guarantee payments Additional guarantee fees Sales charges Redemption fees Tax information document Contract Owner Return on fund assets T3 Relevé 16 Page 3/6
4 Q&A Tax information document 1. Are these new fees or additional taxes? A: No. These fees have always appeared for Contracts, but Contract Owners used to have the information on their T3/Relevé 16. Contract Owners will be eligible for the same deductions for fees incurred during their Contract term. However, the timing of the deduction of additional guarantee fees may differ. Guarantee payments will also be included in the new tax document to help Contract Owners (or their liquidator) adequately meet their tax obligations. Contract Owners have always been responsible for including these payments on their tax returns as capital gains, but they are not reported on the T3/Relevé 16 slips because it is not a fund allocation. 2. Will all Contract Owners get this document? A: No. The document will only be mailed to Owners of non-registered Contracts with capital gains or losses for the year in question. 3. Will Contract Owners receive this tax document every year? A: No. Most capital gains and losses are triggered by a specific event (e.g., redemption, death or exercise of a guarantee), so Contract Owners will receive this document only for years in which a capital gain or loss must be reported. 4. Why has this change occurred? A: To ensure that only the income, and capital gains and losses allocated by the Funds (as required by tax laws) are included in the T3/Relevé 16 tax slips, Desjardins Insurance created another tax information document (non-prescribed) that includes all the other capital gains, and the capital losses that Contract Owners may receive or must include on their tax return. Page 4/6
5 5. If I need support, who can help me? A: If you have any questions or need more information, please speak to your Regional Sales Director or Sales Consultant, or the Guaranteed Investment Funds Customer Service Department at: Quebec Jean-François Ratelle Quebec or , ext jfratelle@desjardins.com Nathalie Nepveu Quebec or , ext nnepveu@desjardins.com Western Canada Bryan Dar Santos British Colombia or , ext bryan.darsantos@desjardins.com Ivania Venegas British Columbia or , ext Ivania.Venegas@desjardins.com Victor Chang British Colombia or , ext victor.chang@desjardins.com Gareth Carnochan Calgary and Northern Alberta or , ext gareth.carnochan@desjardins.com Orlando Iglesias Calgary and Southern Alberta or , ext orlando.iglesias@desjardins.com Bob Nyhof Manitoba and Saskatchewan robert.nyhof@desjardins.com Sue Wu Manitoba and Saskatchewan or , ext Sue.kyoung.wu@desjardins.com Page 5/6
6 Ontario and Atlantic provinces Matthew Stevenson Southwestern Ontario David Thomas Downtown Toronto and Thunder Bay Johny Zolis GTA West , ext Craig McDonald GTA East or , ext Jason Fuller Eastern and Northern Ontario Ryan Stewart Atlantic Provinces or , ext David MacFadyen Southwestern Ontario , ext George Iovankas GTA North or , ext Blake Attwell GTA North and West , ext Esther Samuel-Buddo GTA East , ext Sheri Wright Eastern and Northern Ontario & Atlantic Provinces , ext GIF Customer Service Department Page 6/6
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