1. E is a resident of Canada for tax purposes. In the current year she earned employment income of $70,000 and interest income of $1,000 in Canada. E also earned interest income of $2,000 from France and $4,000 from the United States. What amount of income must be reported on Es Canadian tax return in the current year?

2. With respect to an individual, which of the following activities would not be considered business income?

a. Pet sitting for the neighbours when they are away.

b. Renting out the basement apartment of one's house.

c. Teaching, on a part-time basis, piano to students.

d. Cutting the neighbours' lawns.