1. Jonny Rollins was given a car to use by his employer Kline Corporation. The car was purchased for $20,000 including HST. Rollins drove the car for a total of 26,000 km during 2021 and 9,000 kms were for personal use. The maximum taxable benefit is: a) $1,800 b) $3,240 c) $4,800 d) $2,160 2. If an individual returns to Canada after an absence of less than 2 years the individual will be considered to have retained Canadian residency during his absence. If the individual returns to Canada after an absence of 2 years or more, the individual's residence will need to be evaluated, as the statutory 2 year period has expired. T F 3. Part I of the Income Tax Act is the largest and most important part, over all other parts in the tax act. T F 4. Greta died on September 10, 2021. She has never carried on a business. By what day must her income tax return be filed? a) April 30, 2022 b) April 30, 2023 c) March 10, 2022 d) June 15, 2022 5. John Barron carries on a business as a sole proprietor. His filing and balance due days are: a) April 30th June 15th b) June 15th; June 15th c) April 30th April 30th; d) June 15th; April 30th