Tax, Retirement
and Estate Planning

Important Disclaimers

This communication is published by CI Global Asset Management Inc. (“CI”). Any commentaries and information contained in this communication are provided as a general source of information and should not be considered personal investment advice. Facts and data provided by CI and other sources are believed to be reliable as at the date of publication.

Certain statements contained in this communication are based in whole or in part on information provided by third parties and CI has taken reasonable steps to ensure their accuracy. Market conditions may change which may impact the information contained in this document.

Information in this communication is not intended to provide legal, accounting, investment or tax advice, and should not be relied upon in that regard. Professional advisors should be consulted prior to acting on the basis of the information contained in this publication.

You may not modify, copy, reproduce, publish, upload, post, transmit, distribute, or commercially exploit in any way any content included in this communication. Unauthorized downloading, retransmission, storage in any medium, copying, redistribution or republication for any purpose is strictly prohibited without the written permission of CI.

CI Global Asset Management® and the CI Global Asset Management design are registered trademarks of CI Global Asset Management Inc. “Trusted Partner in Wealth™” is a trademark of CI Global Asset Management Inc.