$8$:$24$ Problem $13-1.$ Taxpayers' Information: Taxpayer #$1$ Name: SIN: DOB: Address: Phone number: Owen Cornell $805232105$ August $19,19802621$ River Road, Your City, YP$,$ xOX $0$X$0$ Note: use a postal code applicable to your province $($YP$)($XXX$)983-2425$ Note: use an area code applicable to your province $($YP$)$ No email address Email address: Taxpayer #$2$ Name: SIN: DOB: Address: Phone number: Email address: Sonja Cornell $805232212$ June $3,1982$ same as Owen $($XXX$)983-2426$ No email address $8$:$24$ Taxpayer #$3$ Name: SIN: DOB: Address: Email: Kirsten Cornell $805232329$ July $1,2004$ same as parents k$.$cornell$2004$@email.ca Owen and Sonja Cornell are married. They are the parents of two children: Kirsten and Ingrid $($born on May $17,2013).$ Ingrid does not have any income, and neither dependant has an infirmity. Kirsten graduated from secondary school in June. She received a scholarship for her excellent work in school and has a T$4$A with $$5,000$ in Box $105.$ Kirsten took the summer off to do some travelling. In September, Kirsten began full$-$time study at the University of Your Province. She lives in a university residence during the academic year, but she uses her parents' home on River Road as her official address. In addition to tuition of $$3,000,$ Kirsten spent $$350$ on books and $$25$ for student association fees. She has receipts for these expenses. Kirsten's T$2202$ shows that she attended university full$-$time for four months. She wants to transfer maximum tuition amounts to her father. $8$:$24$ Owen works as a meteorologist and Sonja works part$-$time as a graphic artist. Their information slips are reproduced on the following pages. Owen and Sonja paid the following medical expenses in $2023,$ for which they were not reimbursed by their insurance: July $16$ Kirsten Dr$.$ Wolf, orthodontist $$2,100$ August $15$ Ingrid Dr$.$ Wolf, orthodontist $$5,000$ All year Sonja Chiropractor$*$ $$2,500*$Note: For anyone in NT or NU$,$ assume the chiropractic treatment took place outside of NT or NU $($and that the figure includes any related eligible medical travel expenses$).$ Owen has official receipts for these medical expenses. The only other medical expenses the Cornells had in $2023$ were the premiums for the health insurance plan Owen paid through his employer. Sonja was in hospital for six weeks during the year, but all of her expenses were covered by their health plan. She paid Victoria Lipinski $($SIN $805212438)$ $$2,000$ to care for Ingrid after school on the days she worked and for the six weeks she was in hospital. Owen and Sonja both have RRSP accounts. Owen contributed $$2,000$ into his own RRSP account in December $2023$ and $$6,000$ into a spousal RRSP for Sonja in January $2024.$ Sonja has not contributed into any RRSP account for the last

$$ Address: $2621$ River Road, Your City, YP$,$ X$0$X $0$X$0$

$$ Social Insurance Number $($SIN$)$: $805232212$

$$ Employment Income $($Box $14)$: $$11,580\mathrm{.}00$

$$ Income Tax Deducted $($Box $22)$: $$600\mathrm{.}00$

$$ CPP Contributions $($Box $16)$: $$502\mathrm{.}12$

$$ Pensionable Earnings $($Box $26)$: $$11,580\mathrm{.}00$

$$ EI Premiums $($Box $18)$: $$188\mathrm{.}75$

$$ Insurable Earnings $($Box $24)$: $$11,580\mathrm{.}00$

Section $3-$ T$4$A Slip for Kirsten Cornell $($University Scholarship Program$)$

$$ Year: $2023$

$$ Payer: University Scholarship Program

$$ Recipient: Kirsten Cornell

$$ Address: $261$ River Road, Your City, YP$,$ X$0$X $0$X$0$

$$ Social Insurance Number $($SIN$)$: $805232329$

$$ Scholarship or Bursary Income $($Box $105)$: $$5,000\mathrm{.}00$

Section $4-$ T$2202-$ Tuition and Enrolment Certificate for Kirsten Cornell

$$ Institution: University of Your Province

$$ Program: Bachelor of Fine Arts

$$ Student: Kirsten Cornell

$$ Student Number: $23092312$

$$ Tuition Fees Eligible for Tax Credit $($Box $24)$: $$3,000\mathrm{.}00$

$$ Total Months at School $($Box $25)$: $8$

Assignment Instructions

$$ Complete Kirsten$$s Federal Tax Return and Schedule $11.$

$$ Use the fillable forms package from uLearn $($Tax Academy $2024).$

$$ Assignment includes multiple$-$choice and fill$-$in$-$the$-$blank questions based on the completed tax return.

$$ Reference your Learning Guide for submission details.

questions.

$1.$ How much of the scholarship must Kirsten include in her income?

Explain your answer.

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$2.$ Kirsten is filing her own tax return; will she receive a GST$/$HST credit?

Why or why not?

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$3.$ How much of her expenses for books and association fees can Kirsten claim on her tax return? Explain your answer.

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$4.$ Explain how the child care expenses should be claimed $($by whom and how much$).$

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$5.$ List the medical expenses that can be claimed below.

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$7$:$53$

$6.$ Who should claim the medical expenses? Explain your answer.

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$7.$ Calculate the amount of the medical expense to be claimed on Line

$33099$ and on Line $33199.$ Show your calculations for both Lines.

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$8.$ Did Owen or Sonja over$-$contribute to their RRSP$\text{'}$s$?$ Is Form T$2205$ required for Owen and Sonja?

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$9.$ What refundable tax credits are Owen, Sonja and Kirsten entitled to$?$

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$10.$ Complete the federal tax return for Kirsten, including her Schedule $11.$