AP $4-3($Individual Tax Payable$$Seven Cases$)$

The following seven independent cases make varying assumptions with respect to Roger Blaine

and his $2022$ income tax status. In all cases where Roger earned employment income, his employer

withheld the maximum EI premium and CPP contribution $**$PLEASE put all cases into its own chart two semesters during the $2022$ calendar year and $$525$ for required textbooks. Albert's

net income is $$3,000$ that he earned from summer employment. He agrees to transfer the

maximum amount of eligible tuition credit to his father.

Case G Roger Blaine is $67$ years of age and his wife, Martha, is $68.$ Martha has been

completely disabled for a number of years and the extent of her disability qualifies her for

the disability tax credit. Their son, Albert, is $38$ years old, in good health, and lives with

them to help care for Martha. Albert has $$10,000$ of income from spousal support. The

components of Roger and Martha's income are as follows:

$***$Required: In each case, calculate Roger Blaine's minimum federal income tax payable for $202$

Indicate any carry forwards available to him and his dependants. Ignore any amounts Roger mig

have had withheld or paid in instalments and the possibility of pension income splitting.