Assignment #$2-$ Chapter Review Problem $131.$

Taxpayers' Information:

Taxpayer #$1$

Name:$$ Owen Cornell

SIN:$805232105$

DOB:$$ August $19,1980$

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

Note: use a postal code applicable to your province $($YP$)$ Phone number:$($XXX$)983-2425$

Note: use an area code applicable to your province $($YP$)$ Email address:$$ No email address

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Taxpayer #$2$

Name:$$ Sonja Cornell

SIN:$805232212$

DOB:$$ June $3,1982$

Address:$$ same as Owen Phone number:$($XXX$)983-2426$ Email address:$$ No email address

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Taxpayer #$3$

Name:$$ Kirsten Cornell

SIN:$805232329$

DOB:$$ July $1,2004$

Address:$$ same as parents

Email:$$ k$.$cornell$2004$@email.ca

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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.

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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.

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Owen works as a meteorologist and Sonja works part$-$time as a graphic artist. Their information slips are reproduced on the following pages.

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Owen and Sonja paid the following medical expenses in $2023,$ for which they were not reimbursed by their insurance:

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July $16$

Kirsten

Dr$.$ Wolf, orthodontist

$$2,100$

August $15$

Ingrid

Dr$.$ Wolf, orthodontist

$$5,000$

All year

Sonja

Chiropractor$*$

$$2,500$

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$*$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$).$

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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.

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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.

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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 $2$ years. Owen's RRSP deduction limit for $2023,$ as stated on his $2022$ Notice of Assessment, was $$45,000$ and Sonja's RRSP limit is $$3,000.$

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Owen, Sonja and the children are all Canadian citizens, and neither Owen nor Sonja own any foreign property and live within a census metropolitan area.

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Box $22$:

BC: $11,675$; AB: $12,690$; SK: $13,595$; MB: $14,630$; ON: $12,481$; NB: $14,298$

NS: $15,111$; PE: $14,776$; NL: $14,532$; YT: $11,891$; NT: $11,795$; NU: $10,882$;

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What will be the amount in line $30300$ in Owen return?

What will be the amount in line $33099,331999$ and $32200$ in Owen return?

What will be the amount in line $21400$ in Owen return?

What will be the amount in line $30800$ in Owen return?

What will be the amount in line $31200$ in Owen return?