Outovit formally separated from her husband late in 2020. Custody of her threechildren, ages 14, 10, and
Question:
Outovit formally separated from her husband late in 2020. Custody of her threechildren, ages 14, 10, and 7, was granted to her as part of an agreement (properly referenced to the Income Tax Act, as necessary) that was worked out with her husband in Family Court. The oldest child, Real, is 20 years old and, therefore, not part of the agreement, although he lives with her and the other children. To make a fresh start, on January 15, 2021, she resigned from her position in Elmira, Ontario, where she had been employed by the same employer since November 2003. She took a position in Dundas, Ontario, about 65 kilometres away.
Ms. Outovit had always prepared her own tax return in previous years, but because of the extraordinary events of 2020 and 2021, she is having some difficulty with the preparation of her return. She has come to you for help, having already correctly calculated her income under Subdivisions a, b, and c of Division B, as follows:
Introduction To Federal Income Taxation In Canada
ISBN: 9781554965021
33rd Edition
Authors: Robert E. Beam, Stanley N. Laiken, James J. Barnett