1. F earned $110,000 of employment income in the current year. His employer with held CPP and EI premiums of $3,754 as well as income tax. Fs marital status is single. What is Fs federal tax payable for the current year?

2. N paid the familys medical expenses for the current year which totalled $3,000.

	Medicals			Net Income
N	$	2,400		$	100,000
Spouse		500			50,000
Child under age 18		100			0

What is the maximum federal medical expense credit?

3. Individual J received non-eligible dividends totalling $12,000 in the current year. What is the amount of the federal dividend tax credit?

4. Individual L donated $12,000 to a Canadian registered charity. Ls taxable income is $220,000. What is the amount of the federal donation tax credit?

5. M paid tuition of $25,000 during the current year as a full-time student for eight months in a graduate accounting program at a Canadian university. What is the amount of the federal tuition credit available to M?

6. Os medical expenses paid during a 12-month period ending in the current year totalled $3,000. The medical expenses for Os 20-year-old son paid during the same 12-month period totalled $1,000. For the current year, O had a net income of $150,000 and the son had a net income of $3,000. What is the maximum federal medical expense credit?