Clare and Alan, both age 70, widowers, and retired successful businesspeople, love to argue. The one fact that they agree upon is that they pay too much income tax. They both receive $6,400 of Old Age Security and $9,000 of Canada Pension Plan payments each year. Clare has $52,000 of income from a registered pension plan. Alan receives $52,000 in dividends from the active business income taxed at the low rate in his incorporated business, a CCPC, which is now managed by his son.

REQUIRED
Determine which one of the two pays the most federal income tax for 2012.
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