AP $4-2($Individual Tax Payable$$Five Cases$)$

Mr$.$ Ethan Rampersaud is $45$ years old. The following fve independent cases make varying

assumptions for $2024$ with respect to Mr$.$ Rampersaud$$ marital status and number of depen$-$dants. In all cases, Mr$.$ Rampersaud had net income of $$90,000$ all of which is employment

income with the exception of a CPP deduction of $$838($ITA $60($e$\mathrm{.}1)).$ Mr$.$ Rampersaud$$s employer

withheld the required maximum EI premiums and CPP contributions.

Case A Mr$.$ Rampersaud is married and his wife, Mia, has net income of $$8,800.$ Mia$$s

$73-$year$-$old mother, Bernice, lives with them. Bernice has a mental infrmity that is not

severe enough to qualify for the disability tax credit. However, it does make her dependent

on Ethan and Mia. Because of a large investment portfolio, Bernice$$s net income for $2024$

is $$22,000$