Problem 1 is a problem where you will need to perform CCA calculations for capital properties and required to calculate Income and deductions for your client including the of CCA. Please provide explanations to your client for included or omitted amounts.

Problem 2 is a problem relating to capital property including the principal residence exemption. You will be required provide your client your calculations and to determine their income and deductions to minimize their tax liability under a specific situation. You must show all your work.

Problem 3 is a problem relating to deductions for their 2023 taxation year based on the information that the clients provided to you. You are required to show all your work and you will be required to provide your client with your calculations. Your client requires you to ensue they have the minimum tax liability based on the facts provided, the current legislation and tax limits for their 2023 tax liability. You do not need to provide Income Tax Act References as they will mean nothing to your client.