1.

Robert and Sandra have 1 child who is disabled. ( age, 10 years old)

This year, Robert's Earned Income is $90,000 and Sandra's is $60,000.

They paid a Nanny $50,000 this year to care for their child.

Please choose the most correct answer?

		Sandra will deduct the child care expense on her tax return this year. The Deduction will be $11,000
		Sandra will deduct the child care expense on her tax return this year. The Deduction will be $50,000
		Robert will deduct the child care expense on his tax return this year. The Deduction will be $11,000
		Robert will deduct the child care expense on his tax return this year. The Deduction will be $5,000

2.

1. Mary Singh, has the following information for her Income Tax Return this year:

   Net Taxable Capital Gains	$10,000
   Annual Union Dues	$2,000
   Employment Income	$40,000
   RRSP Deduction	$10,000
   First Time Home Buyer's Credit	$5,000
   CPP Payroll Deduction from her T4 Slip	$2,000

   Mary's T1 Income Tax Return Net income, Line 23600 for this year is?