INVISIBLE PROTECTION.

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INVISIBLE PROTECTION. Partners for your success today and tomorrow! BGA FINANCIAL GROUP 1

ABOUT US For 25 years, BGA Financial Group has offered its clientele customized products. It is essential for us to properly support our clients by offering innovating and simple to use products to fulfill their needs.everything we do. This is what propels is to not only meet your expectations but to exceed them. The proposed approach by BGA Financial Group stems from generic products, to which several options are added depending on the client s situation so that he may reach his full potential. Clearly, what is important is to not only satisfy the client s expectations, but to exceed them. BGA Financial Group LIFE INSURANCE 03 MORTGAGE INSURANCE 04 NONMEDICAL INSURANCE 05 DISABILITY INSURANCE 06 CRITICAL ILLNESS INSURANCE 07 HEALTH, DRUG AND DENTAL INSURANCE PLAN 08 SHARED OWNERSHIP INSURANCE 09 BGA FINANCIAL GROUP 2

LIFE INSURANCE Our universal life insurance product allows you, under a single contract, to insure your financial security and that of loved ones, while accumulating additional tax free funds. It is a flexible financial program that you can adapt to your needs as they arise. PROTECTION FOR FAMILIES For individuals and families who are looking for a financial security and that wants to accumulate additional funds (for retirement plans, for example). PROTECTION FOR YOUNG COUPLES For professional young workers whom, thanks to two income, can pay the insurance premium faster. PROTECTION FOR HIGHER INCOME For those who have a higher income than average and who are looking for a tax free savings vehicle. PROTECTION FOR BUSINESS PEOPLE For business people, especially in the case of an agreement of sale or to insure a key employee. BGA FINANCIAL GROUP 3

MORTGAGE INSURANCE Choosing a house is no easy task! You probably already have defined what best suits you: the space, the amount of rooms, the style, the neighborhood, the repairs In fact, buying a house represents an important financial decision and it is certainly reasonable to protect one of the most important investments of your life. First and foremost, the program is a life insurance protection that will allow you to pay, in part or in full, the remainder of the amount owing on your mortgage in the event of a death. The goal of the mortgage insurance is to prevent leaving a major debt to your surviving spouse or your children. Our insurance allows them to keep the residence and all the advantages stemming from it, instead of being forced to sale in the event of your death before the redemption of your mortgage. ADVANTAGES OF THE MORTGAGE INSURANCE A personal mortgage insurance that you own, unlike a group protection such as is offered by the majority of financial institutions; A protection against increasing interest rates since all the premiums are standardized and guaranteed for the full duration of the term; The choice of an individual or joint life insurance coverage based on your personal situation, which will allow you to benefit from a significant premium reduction; The benefit to keep your insurance even in the event of a refinance or a switch between lenders. Your protection is always in effect; The privilege to change your mortgage insurance into a regular life insurance without having to answer questions regarding your health; The possibility to appoint a beneficiary other than your financial institution; The liberty for your estate to use the benefits to repay your loan or to meet more pressing needs, since the insurance benefits is paid to the beneficiary and not to your lending institution. The possibility to obtain benefits that will cover your mortgage payments in the event of disability or serious illness. BGA FINANCIAL GROUP 4

INSURANCE WITHOUT MEDICAL EXAMINATION With no medical exam or any blood test necessary, this type of insurance is designed for people who have a hard time being insured due to medical or other reasons. Insurance without medical examination is the simplest life insurance on the market to cover final expenses and other needs. We have designed two different products without medical examination to meet individual needs: Alternative and Perspective. AVANTAGES OF INSURANCE WITHOUT MEDICAL EXAMINATION For people who have a hard time obtaining life insurance for medical reasons, or other. The guaranteed acceptance insurance, Alternative, also provides an excellent financial protection to parents who want life insurance for their child who is not eligible for regular protection. CHARACTERISTICS AND BENEFITS OF INSURANCE WITHOUT MEDICAL EXAMINATION No blood test or medical exam Fixed and guaranteed premiums to simplify budget planning Guaranteed face amount of up to 100,000$ Benefits doubled in case of accidental death Amounts paid to your estate tax free Choice between fixed or indexed coverage each year Certain plans provide the possibility to stop paying premiums while maintaining a reduced amount of insurance guaranteed for life. OFFERED PROTECTS 1. Alternative, a life insurance for people from 6 months to 80 years old with insurance premiums payable for 20 years, or up to age 100. (Alternative life insurance can also be purchased as term coverage. The characteristics of the product will slightly differ). 2. Perspective, an insurance for people aged between 35 and 75 years old, with premiums payable up to age 100. 3. Canada Protection Plan (CPL) BGA FINANCIAL GROUP 5

DISABILITY INSURANCE Do you ever wonder how you would meet your financial obligation if you were unable to work due to a work accident or illness? When we are disabled, we not only lose our main source of income but we also have to face expenses related to our condition. Disability insurance offers a source of income that replaces your salary, or other sources of earning, if you are disabled as a result of a work accident or illness. WHO SHOULD CONSIDER DISABILITY INSURANCE Employees who do not have access to a group insurance plan; Self-employed workers; Small business owners; Employees who may or may not be coverred by the Act respecting industrial accidents and occupational diseases. BGA FINANCIAL GROUP 6

CRITICAL ILLNESS INSURANCE Transition critical illness insurance provides you with a lump-sum payment after a critical illness is diagnosed, allowing you to devote 100% of your energy towards your recovery without worrying about the financial impacts of the illness. The shared ownership option (critical illness) is designed for business owners and workers who seek this tax benefit with complete peace of mind. The refund of premium is a valuable tool as it generates a tax benefit for the receiving beneficiary. Please enquire about this privilege. WHO SHOULD CONSIDER CRITICAL ILLNESS INSURANCE? Anyone who wishes to be protected from financial concerns resulting from a critical illness. Anyone who wishes to obtain specific medical treatments. Parents who would need to temporary leave their job to devote themselves to the recovery of their child. Anyone who wishes to have home nursing care or go on a trip to help in their recovery. Business owners or self-employed workers who would have to compensate for the loss of productivity or clientele following an illness. CHARACTERISTICS AND BENEFITS OF INSURANCE WITHOUT MEDICAL EXAMINATION Business owners or self-employed workers who would have to compensate for the loss of productivity or clientele following an illness.you obtain a tax-free lump-sum payment 30 days* after diagnosis of a critical illness. This payment can be used in any way you wish and without restriction Your premiums and protections are guaranteed and renewable every 10 or 20 years, or level up to the age of 75 years or for your lifetime You can obtain protection of between 10,000$ and $2 million We will refund the premium in the event of death of the insured party if he did not receive the benefit payment Transition You may surrender your insurance and obtain a refund of your premiums* Additional benefits are available You can insure up to nine people under the same contract. * Certaines conditions s appliquent. BGA FINANCIAL GROUP 7

HEALTH, DRUG AND DENTAL INSURANCE PLAN NOUS WE HAVE A COMPLETE SELECTION OF TAILOR-MADE SOLUTIONS, FROM BASIC HEALTH CARE TO LUXURY AND COMPREHENSIVE PROTECTION : Classic and flexible plans for dental care, drug care benefits and supplementary health services; Travel benefits; Expense accounts for health care services; Expense accounts for services and personal care; Employee assistance program; Passport to HealthMC program. EVEN IF YOU HAVE ACCESS TO MEDICAL CARE THROUGH YOUR PUBLIC HEALTH INSURANCE, IT MAY NOT BE ENOUGHTO MEET ALL YOUR NEEDS. YOU HAVE THE OPTION TO OBTAIN COMPLETE COVERAGE! Especially in a context where governments are closely monitoring their expenses and are evaluating the coverage for services. This is why it s important to protect yourself from unexpected medical expenses and the rising cost for health and dental services. Why not get a comprehensive personalized health protection plan for Canadian workers, self-employed workers, contractors and professionals who wish to obtain a protection on the same level as a big company. This is a unique and innovative plan! If you are self-employed or own a small business, health and dental premiums may be a non-taxable benefit and a tax deductible expense. In other cases, your premiums may qualify as a medical expense and create a tax credit. A PROTECTION THAT MEETS YOUR NEEDS AND OFFERS YOU PEACE OF MIND In partnership with Special Administrative Services, Green Shield Canada (GSC) offers a very competitive health and dental benefit plan. Created to meet insurance needs for individuals, this plan ensures peace of mind. You can make your choice between three programs, each having different levels of protection. BGA Financial Group created this innovative program in order to meet the protection needs that can only be offered by a large business. BGA FINANCIAL GROUP 8

SHARED OWNERSHIP CRITICAL ILLNESS INSURANCE As you may know, progress and competition in the markets has lead insurance companies to create products that are increasingly distinctive and that can meet increasingly varied needs. Critical illness insurance (henceforth CII ) are among them, jointly owned by the shareholder/key employee of the company. A CII provides a benefit when a diagnosis covered by the insurance occurs (e.g. cancer). For a CII in joint ownership, a portion of the premium is paid by the company and the other portion is paid by the shareholder/key employee. In a conventional case, the insured individual (the shareholder/key employee) is the designated recipient of the premium refund (henceforth PR ) if no benefits were paid, and the company is the designated beneficiary of the CII. After obtaining the benefit, the company may use it to finance the redemption of the shareholder s shares, or repay a loan made to the company. However, if no claims occurred after a certain period of time, the insured receives the amount of the PR. In such cases, the shareholder/key employee pays the portion of the premium for the PR and the company pays the portion of the CII benefit. For tax purposes, the tax authorities are generally of the opinion that the benefits received for the CII or the PR are not taxable. (Nothing specifically addresses this type of product in the Tax Act). This may therefore represent a significant amount to a shareholder who receives a PR, or if no claims have been made (as opposed to receiving a taxable dividend). However, premiums paid (by the insured or the company) are not deductible. The CRA introduces reasonable doubt on the taxable benefit for the shareholder/key employee, which could happen in the case of a shared ownership; a company will pay the premium for the CII policy to which it is a beneficiary, while the shareholder/employee pays the additional premiums connected to the PR to which he would be the beneficiary. According to the CRA, "the value of the advantage could correspond to the amount that the shareholder would have to pay, in similar circumstances, to obtain the same advantage from the transaction that of a person at arm s length with him. (See interpretation technique 2004-0090181E5, November 30th, 2004). Could we be a little less clear, please? All in all, when the time comes to establish a product as such, a shared ownership must be signed by the parties and a consultation with professionals is recommended. «View the presentation of shared ownership for business people Source of text : Edilex.com BGA FINANCIAL GROUP 9

211A boul. Maloney Ouest, Gatineau Qc J8P 3V9 www.groupebga.com 819.669.8735 819.893.5455 BGA FINANCIAL GROUP 10