Profile Group Assignment: 2019 T1 Individual Tax Return
Read the following case, prepare a 2019 T1 personal tax return for Ms. Jessica Brown.
Basic Information for Jessica Brown:
S.I.N. 777 777 777
Address: 3908 – 100 Avenue, Edmonton, Alberta, T6L 6X1
Telephone: (780) 986–4525
Date of birth: June 1, 1975
Marital status: Divorced (June 1, 2009)
Children (2): Chelsea (birth date: Feb 1, 2003); Andia (birth date: Nov 1, 2005)
Province of residence: Alberta
Elections Canada: Yes (to provide info to National Register of Electors)
GST rebate application: No
Information provided:
ABC Services Ltd,:

Salary $70,000
Bonus (Received $4,000 on December 20th 2019 and the remaining
$2,000 on January 10, 2020) $6,000
Life insurance premiums paid by employer $600
Private health care premiums paid by employer $500
Wedding gift received by employer (value) $350
Group term disability insurance premiums paid by employer $550
Registered Pension Plan contributions made by employer $4,100
Registered Pension Plan contributions deducted from Jessica’s gross pay $5,000
Pension Adjustment $4,880.76
Employer provided vehicle throughout 2019 - Cost $25000 including GST
Personal Km’s 6000

Employment Km’s 15000
Operating costs paid by employer $2400
Amount deducted from Employees gross pay for using vehicle $800

Other amounts deducted from employees gross pay:
CPP maximum
EI maximum
Income Tax $9567
Union Dues $650
Charitable donations $500

Interest Earned, Dividends & Investment expenses
Bank of Canada Interest earned $2,500
Royal Bank of Canada Dividends Received (Eligible) $1,000
Scotiabank Dividends Received (Eligible) $1,200
Carrying charges Investment Expense $400
Investment counselling fees Investment Expense $700

Security Transactions in the current year:
Date Corporation Transaction Shares Amount Commission /
Brokerage fees
February 1, 2007 Telus Corporation Purchase 400 $30/share
June 2, 2017 Telus Corporation Sale 300 $45/share $100
July 1, 2008 ATB Purchase 200 $100/share
August 1, 2019 ATB Sale 200 $150/share $110
Rental Property
Jessica owns a rental property located at 1222 122 St. Edmonton AB, T65 6X1. She provides you with the
following information:
Description Amount
Gross rent per month $1,100
Property Tax $1,600
Utilities $800
Condo fees per month $250
Repairs/Maintenance $900
Mortgage Interest $5,590
Mortgage principle payments $6,890
UCC December 31, 2018 (4%) $121,500
Business Income
During the summers, Jessica operates her seasonal landscaping business. She provided you with the
following information from her SAGE50 records:
Description Amount
Gross Revenue $45,000
Supplies $5,000
Meal and Entertainment $3,000
Telephone (100% business) $300
Fuel $500
UCC December 31, 2018 Balances
Class 8 Equipment
$6,000
Class 10 – Truck $23,000
New purchases & Disposals:

Class 8 – Equipment purchase $1,500
Class 8 – Equipment disposal $800 (original cost $1,100)

Medical Expenses
Patient & Description Date Amount (not covered by
healthcare plan)
Jessica – Eye glasses January 9, 2019 $200
Chelsea – Dental March 4, 2019 $500
Andia – Eye glasses September, 2019 $200
Jessica – Prescriptions December 15, 2019 $800
Jessica – Physiotherapy Monthly – 2019 $50/month
Other Information:
- Jessica attended Nor quest College part time in 2019. The tuition was not reimbursed or paid by
her employer. She was in school for 4 months part time and cost her $1,550. Her program is
eligible for the tuition credit.
- Jessica receives spousal support from her former spouse of $500 per month
- Jessica’s prior year’s T1 Tax return (Notice of Assessment) indicated that she had $13,000 RRSP
deduction limit
- Jessica made the following RRSP contributions:
 January 1 – December 31, 2019 $3,000
 February 5, 2019 $2,000
 March 15, 2019 $1,000
- Jessica’s prior year tax return showed the following capital loss carry-forward amounts;
 Non-capital loss $2,000
 Net- capital loss $3,100

Answer rating: 100% (QA)

2019 T1 Personal Tax Return for Jessica Brown Income Employment Income Salary 70000 Bonus 6000 Employerpaid Life insurance premiums 600 Employerpaid P... View the full answer