Question $3$

RogerArmstrong $($D$.$O$.$B$.1967-01-01)$ is an insurance broker who has been very

successful at his job in the last few years.

Three years ago, his only child, Victoria, was driving a car that was hit by a distracted

driver. She and her husband were killed, and their $13-$year$-$old son, Geoffrey, was

blincled by the accident.

Roger and his wife, Isabella, adopted Geoffrey. Isabella quit her part$-$time job to care for

him.

Isabella's parents went through a nasty separation a few years ago and Rita moved in

with Roger and Isabella. Isabella's father's $($Michael$)$ current location is unknown, but it

is believed that he is living somewhere in the Baltic.

Isabelle cares for her mother, Rita, who lives with them. Rita suffers from dementia. The

family doctor has signed a letter stating that she is dependent on Roger and Rita

because of her impairment. Rita does not meet the residency requirements necessary to

qualify for Canadian Old Age Security.

In addition to his salary, Roger also earns commissions. His employer requires him to

have an office in his home and has signed the form $12200$ each year to this effect.

In January $2018,$ Michael was arrested in Estonia. Isabella had to spend three weeks in

Estonia before she could get him released from jail.

During this time, Roger paid Nannies on Call $$5,000$ for in$-$home help to take care of

Geoffrey while Isabella was away.

During the year, Roger's employer reimbursed $$4,000$ for meals and entertainment with

clients, $$3,500$ for hotels and $$6,000$ for alrline tickets.

Roger paid $$800$ for the care and feeding of Geoffrev's seeing eye dog.

During the year, Isabella and Roger made donations of $$5,000$ and $$1,000,$ respectively,

to the Seeing Eye Dog Soclety.

During the $2018$ taxation year, Roger paid for the following medical expenses for the

following individuals:

Finally, Roger has a home office which is used exclusively for to earn income and

approximately $\frac{1}{5^{th}}$ of the house's square footage is dedicated to the home office.

During the $2018$ taxation year, Roger incurred the following expenses:

Assignment $3$

Required: Prepare the Roger's $2018$ income tax return using the Profile tax software program.

Roger's T$4$ slip from his employer $($Insurance Inc.$)$ has the following amounts: