1. Mark Browns 2017 net income includes business income. Therefore, his wifes 2017 tax return will due on June 15, 2018. A. True or B. False?

2. Ms. Michelle Walker, a U.S. citizen, has Canadian employment income of $22,000 and U.S. employment income of $40,000 Canadian. She lives in Seattle, Washington and is a resident of the United States for the entire year. Ms. Walker is not subject to taxation in Canada. A. True or B. False?

3. Because the taxation year of an individual must be based on the calendar year, all individuals will have the same filing due date. A. True or B. False?

4. The federal government does not collect personal or corporate taxes for Ontario or Quebec. A. True or B. False?

5. A US citizen is taxed in the US regardless of their place of residence whereas a Canadian citizen is taxed in Canada only if they reside in Canada. A. True or B. False?