According to the Assignment Case provided in the images,

We need to draft the Memorandum $($according to Canadian Taxation$)$:

$->$ Write a memorandum that clearly addresses the tax issue raised in the case.

$->$ The memorandum should be structured and professional, aimed at advising a client.

$->$ Ensure your memorandum provides an in$-$depth analysis of the tax issue and suggests a course of action based on Canadian tax law.

Memorandum Guidelines:

$->$ You are writing to a client, so maintain a professional and formal tone. Do not write in the first person.

$->$ Use clear headings and subheadings to structure your memorandum. The document should include:

Introduction $($overview of the issue$),$

Analysis $($detailed examination of the tax issue$),$

Conclusion $($summary and recommended actions$).$

$->$ The memorandum should be $2-3$ pages $($excluding title page and references$).$