For each of the following individuals, determine when their income tax return for the current year is due and when any balance of tax owing is due. Income tax reference: ITA 150(1), 156.1(4), 248(1) balance-due day.
a) Bob is a bachelor. He has two sources of income, employment income and interest income.
b) Mary is a self-employed lawyer. Her law practice has a December 31 year end.
c) Ron’s only source of income is employment income. Ron is married to Mary. See (b) above.
d) Zeta is married to Leo. Their only source of income is pension income. Zeta died on November 20th of the current year.
e) Sarah died on March 12th of the current year without having filed her tax return for the prior year.