The following list of income inclusions, deductions, losses, and tax credits has been determined correctly by a junior staff accountant prior to the preparation of the tax return for Ms. Samara Lowen.

REQUIRED
(1) From the structural outlines and exhibits on the preceding pages, deter¬ mine the income, taxable income, and basic federal tax net of non-refundable tax credits based upon the above correct information using the ordering rules in sections 3, 111.1, and 118.92.
(2) Cross-reference each amount to the appropriate section of the Act. (Refer to Sectional List of the Act.)

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Inclusions Salary Canadian bank interest Taxable capital gains Taxable benefits from employment Pension income Taxable amount of dividends from taxable Canadian corporations $60,000 1,200 7,500 1,780 5,000 750