The following seven independent Cases make varying assumptions with respect to Roger Blaine and his 2019...

 

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The following seven independent Cases make varying assumptions with respect to Roger Blaine and his 2019 tax status. In all Cases, where Roger earned employment income, his employer withheld the maximum El premium and CPP contribution. Roger Blaine is 48 years of age and has employment income of $65,000. During Case A the year, Roger makes contributions to federal political parties in the amount of $1,000. Roger is not married and has no dependants. Case B Roger Blaine is 48 years of age and has employment income of $65,000. His wife, Martha, is 43 years of age and has Net Income For Tax Purposes of $4,650. They have one child, Eileen, who is 11 years of age and has income of $3,000. During the year, the family had eligible medical expenses of $1,050 for Roger, $1,800 for Martha, and $300 for Eileen. Case C Roger Blaine is 48 years old and his wife, Martha, is 43. Roger has rental income of $65,000 and Martha has investment income of $9,400. They have a 19 year old disabled son, Albert, who lives with them. His disability qualifies him for the disability tax credit and he has no income of his own. During the year, Roger and Martha have medical expenses of $1,250. Medical expenses for Albert during the year total $8,350. Roger Blaine is 48 years of age and his wife, Martha, is 43. They have no chil- Case D dren. Roger has employment income of $65,000. Martha has employment income of $14,000. Martha's 68 year old father, Ahmed, and her 70 year old aunt, Jaleh, live with them. Both are in good health. Ahmed's Net Income For Tax Purposes is $9,200 and Jaleh's Net Income For Tax Purposes is $11,000. Roger paid $375 in interest related to his student loan during the year. Roger Blaine is 48 years of age and his common-law partner Bob is 43. Roger has employment income of $65,000. Bob has Net Income For Tax Purposes of $4,500. They have two adopted children, Barry aged 8 and Don aged 10. After living in rented premises for the last 7 years, Roger and Bob decide to purchase a residence. They acquire a 3 bedroom house in the suburbs at a cost of $245,000 and move into the house during the Case E year. Case F Roger Blaine is 48 years of age and his wife, Martha, is 43. Roger has employ. ment income of $65,000. Martha has Net Income For Tax Purposes of $5,050. They have a son, Albert, who is 19 years old and lives at home. He attends university on a full time basis during 8 months of the year. Roger pays $5,400 for Albert's tuition for two semesters during the 2019 calendar year and $525 for required textbooks. Albert had employment income of $3,000 that he earned during the summer. He agrees to transfer the maximum of his tuition fee amount to his father. Case G Roger Blaine is 67 and his wife Martha is 68. Martha has been completely disabled for a number of years and the extent of her disability qualifies her for the disability tax credit. Their son, Albert, is 38 years old, in good health and lives with them to help care for Martha. Albert has $10,000 of income from spousal support. The compo- nents of Roger and Martha's income are as follows: Roger Martha 50 Interest Canada Pension Plan Benefits Old Age Security Benefits Income From Registered Pension Plan 300 $ 4,400 7,400 32,150 om 200 7,400p 450 Total Net Income $44,250 $8,100on Required: In each Case, calculate Roger Blaine's minimum federal Tax Payable for 2019. Indicate any carry forwards available to him and his dependants and the carry forward provi- sions. Ignore any amounts Roger might have had withheld or paid in instalments and the possibility of pension income splitting. The following seven independent Cases make varying assumptions with respect to Roger Blaine and his 2019 tax status. In all Cases, where Roger earned employment income, his employer withheld the maximum El premium and CPP contribution. Roger Blaine is 48 years of age and has employment income of $65,000. During Case A the year, Roger makes contributions to federal political parties in the amount of $1,000. Roger is not married and has no dependants. Case B Roger Blaine is 48 years of age and has employment income of $65,000. His wife, Martha, is 43 years of age and has Net Income For Tax Purposes of $4,650. They have one child, Eileen, who is 11 years of age and has income of $3,000. During the year, the family had eligible medical expenses of $1,050 for Roger, $1,800 for Martha, and $300 for Eileen. Case C Roger Blaine is 48 years old and his wife, Martha, is 43. Roger has rental income of $65,000 and Martha has investment income of $9,400. They have a 19 year old disabled son, Albert, who lives with them. His disability qualifies him for the disability tax credit and he has no income of his own. During the year, Roger and Martha have medical expenses of $1,250. Medical expenses for Albert during the year total $8,350. Roger Blaine is 48 years of age and his wife, Martha, is 43. They have no chil- Case D dren. Roger has employment income of $65,000. Martha has employment income of $14,000. Martha's 68 year old father, Ahmed, and her 70 year old aunt, Jaleh, live with them. Both are in good health. Ahmed's Net Income For Tax Purposes is $9,200 and Jaleh's Net Income For Tax Purposes is $11,000. Roger paid $375 in interest related to his student loan during the year. Roger Blaine is 48 years of age and his common-law partner Bob is 43. Roger has employment income of $65,000. Bob has Net Income For Tax Purposes of $4,500. They have two adopted children, Barry aged 8 and Don aged 10. After living in rented premises for the last 7 years, Roger and Bob decide to purchase a residence. They acquire a 3 bedroom house in the suburbs at a cost of $245,000 and move into the house during the Case E year. Case F Roger Blaine is 48 years of age and his wife, Martha, is 43. Roger has employ. ment income of $65,000. Martha has Net Income For Tax Purposes of $5,050. They have a son, Albert, who is 19 years old and lives at home. He attends university on a full time basis during 8 months of the year. Roger pays $5,400 for Albert's tuition for two semesters during the 2019 calendar year and $525 for required textbooks. Albert had employment income of $3,000 that he earned during the summer. He agrees to transfer the maximum of his tuition fee amount to his father. Case G Roger Blaine is 67 and his wife Martha is 68. Martha has been completely disabled for a number of years and the extent of her disability qualifies her for the disability tax credit. Their son, Albert, is 38 years old, in good health and lives with them to help care for Martha. Albert has $10,000 of income from spousal support. The compo- nents of Roger and Martha's income are as follows: Roger Martha 50 Interest Canada Pension Plan Benefits Old Age Security Benefits Income From Registered Pension Plan 300 $ 4,400 7,400 32,150 om 200 7,400p 450 Total Net Income $44,250 $8,100on Required: In each Case, calculate Roger Blaine's minimum federal Tax Payable for 2019. Indicate any carry forwards available to him and his dependants and the carry forward provi- sions. Ignore any amounts Roger might have had withheld or paid in instalments and the possibility of pension income splitting.