1.Rebecca has been divorced since 2017. She purchased a condominium in 2019. Before the divorce, she owned a home together with her husband. Is she eligible to claim the home buyers' amount?

a)Yes

b)No

2.Jody paid professional membership dues in the amount of $125, which includes GST/HST. Will he be able to claim the GST/HST rebate on Line 45700 of his tax return?

a)Yes

b)No

3.Carole is a search and rescue volunteer. She received a T4 slip reporting $1,000 in Box87 and $500 in Box 14. Her certificate states that she volunteered 250 hours in the year. How does she treat this income on her tax return?

a)Include $500 in income and claim the search and rescue volunteer amount

b)Include $1,500 in income and claim the search and rescue volunteer amount

c)Include $0 in income and claim the search and rescue volunteer amount

4.Bobby purchased a townhouse in 2019. He never owned a home before. Is he eligible to claim the home buyers' amount?

a)Yes

b)No

5.Daniel participates in a pension plan at work. Both Daniel and his employer contribute to the plan. The T4 slip that Daniel received from his employer shows the following amounts: T4 Box 20: $1,070 ▪ T4 Box 52: $2,140. What amount can Daniel claim on Line 20700 of his return as contributions to a registered pension plan?

a)$0

b)$1,070

c)$2,140

d)$3,210

6.Alan is 63 years old. He received a T4A with $5,000 in Box 16. His only other income last year was from CPP and investments. Can Alan claim the pension income amount on his tax return?

a)Yes

b)No

7.Brad started as a volunteer firefighter for his town in July. He received a T4 slip with $500 in Box 87. He did not receive a certificate, because he only volunteered 90 hours in the year. How does he treat this income on his tax return and what can he claim?

a)He includes the $500 in income and claims the volunteer firefighters' amount

b)He does not include the $500 in income and does not claim the volunteer firefighters' amount

c)He does not include the $500 in income and claims the volunteer firefighters' amount

8.John has a US bank account containing CAN$95,000. Should he file Form T1135?

a)Yes

b)No

9.Stanley received $400 in actual dividends from a taxable Canadian corporation that issues eligible dividends. He also received $150 interest from regular Canada Savings Bonds (CSB) and $100 interest from his savings account. He paid $70interest on a loan to purchase the CSBs, and $130 for a subscription to an investment newsletter. On which line of the tax return are the taxable dividends reported?

a)Line 12000

b)Line 12100

c)Line 22100

d)Line 12010

10.Sara is confined to a wheelchair and has Form T2201 accepted by the CRA. Sara would like to claim the costs of installing a mobility lift in her house as an expense on her tax return. How could she claim this expense on her tax return?

a)Only as a medical expense

b)Only as a home accessibility expense

c)Either as a medical expense or a home accessibility expense

d)Both as a medical expense and a home accessibility expense

e)Cannot be claimed on the tax return

11.Robert started working in his first job in 2019. Will he be able to claim the Canada employment amount?

a)Yes

b)No

12.Tiffany moved 50 km closer to the office she works at. Tiffany has had the same employer for the past six years and has worked in the exact same office. Her position within the company did not change. Should she be completing Form T1-M?

a)Yes

b)No

13.Daniel participates in a pension plan at work. Both Daniel and his employer contribute to the plan. The T4 slip that Daniel received from his employer shows the following amounts:▪ T4 Box 20: $1,070▪ T4 Box 52: $2,140What amount should Daniel report on Line 20600 of his return?

a)$0

b)$1,070

c)$2,140

d)$3,210

14.Gary is a kindergarten teacher and purchased an Android tablet to use in class. For the purpose of eligible educator school supply tax credit, how can this be claimed?

a)As consumable supplies that are eligible supply expenses

b)As prescribed durable goods that are eligible supply expenses

c)Cannot be claimed

15.Cynthia's employer transferred her to a different city 400 km away. The employer gave Cynthia a fixed moving allowance but she had moving expenses that exceeded this allowance. Should she be completing Form T1-M?

a)Yes

b)No

16.During the year, Mandy, who lives in Ontario, got a temporary job in British Columbia. Mandy came to British Columbia to work but her husband and children remained in Ontario and there was no breakdown in the relationship. Mandy was working in British Columbia for the entire month of December. To which province must Mandy pay provincial tax?

a)Both British Columbia and Ontario

b)British Columbia

c)Ontario

17.Sarah is 20 years old and lives in Ontario. Her gross employment income is $35,000, all of which is insurable and pensionable. What is her required EI premium?

a)$0.00

b)$567.00

c)$658.00

d)$930.60

e)$1,559.25

18.Tanya moved 1,200 km across Canada to start a new job. The distance between the new residence and the new job is 60 km. Should she be completing Form T1-M?

a)Yes

b)No

19.Which of the following factors are used to determine whether an individual is subject to taxation in Canada?

a)Citizenship

b)Residency

c)Both Citizenship and Residency

20.Paul moved 30 km closer to a new employer. Should he be completing Form T1-M?

a)Yes

b)No

21.Brett and Isabel are both 28 years old and they are a common-law couple. Together, they have one young son. Their net family income was $100,000. Will they be receiving a GST/HST credit?

a)Yes

b0No

22.Bradley is 16 years old and single. He does not have a child. His net income was $9,000.Will he be receiving a GST/HST credit?

a)Yes

b)No

23.Kelly worked for three employers during the year. As a consequence, she overpaid her CPP contributions. Can she claim the overpayment on her tax return?

a)Yes

b)No

24.Alex has a rental property in the US that cost CAN$102,000. Should he file FormT1135?

a)Yes

b)No

25.Brandy moved 500 km last year to a new city to find work. She did not find any work until this year. Should she be completing Form T1-M?

a)Yes

b)No

26.Alexandra and Allan are both 32 years old and are married. Together, they have two young children. Their net family income was $33,000. Will they be receiving a GST/HST credit?

a)Yes

b)No

27.Gerald retired and then moved 550 km to be closer to his extended family. Should he be completing Form T1-M?

a)Yes

b)No

28.Carroll is 17 years old and single. Carroll lives with her daughter. Her net income was$5,000. Will she be receiving a GST/HST credit?

a)Yes

b)No

29.Jeff Johnson received the following amounts during the year: T4 Box 14: $5,800 ▪ Tips not included on T4: $400 ▪ Inheritance: $12,000. What is Jeff's total income (Line 15000)?

a)$5,800

b)$ 6,200

c)$17,800

d)$18,200

30.Bob is a volunteer firefighter. He received a T4 slip from the municipality reporting$850 in Box 87. His certificate indicates that he volunteered 175 hours in the year. Can he claim the volunteer firefighters' amount?

a)Yes, but he must include the amount in Box 87 in his income

b)Yes, and he does not include the amount in Box 87 in income

c)No, but the amount in Box 87 is not included in income

31.Sarah is 20 years old and lives in Ontario. Her gross employment income is $35,000, all of which is insurable and pensionable. What is Sarah's total required CPP contribution?

a)$0.00

b)$930.60

c)$1,606.50

e)$1,732.50

32.Albert purchased a spousal RSSP for his wife, Loretta. Who is the contributor and who is the annuitant?

a)Contributor: Albert; annuitant: Albert

b)Contributor: Albert; annuitant: Loretta

c)Contributor: Loretta; annuitant: Albert

d)Contributor: Loretta; annuitant: Loretta

33.Debra is 25 years old and single. Her net income was $60,000. Will she be receiving a GST/HST credit?

a)Yes

b)No

34.Wesley has a vacation home in the US that cost CAN$170,000. Should he file FormT1135?

a)Yes

b)No

35.Ann received $8,400 of regular employment insurance benefits during 2019, and has a repayment rate of 30% in Box 7.At what net income level will she be subject to claw back on the benefits she received?

a)$50,800

b)$55,900

c)$64,500

d)$73,756

36.Claire has shares in a US company that cost CAN$90,000 and were worthCAN$110,000 last year. Should she file Form T1135?

a)Yes

b)No

37.Jaime has shares in a US company that cost CAN$105,000 and were worthCAN$85,000 last year. Should he file Form T1135?

a)Yes

b)No

38.Gary is a kindergarten teacher and purchased various board games to be used in class. For the purpose of eligible educator school supply tax credit, how can this be claimed?

a)As consumable supplies that are eligible supply expenses

b)As prescribed durable goods that are eligible supply expenses

c)Cannot be claimed

39.Taxpayers cannot contribute to their own RRSPs after the year in which they turn71. True or false?

a)True

b)False

40.Andy's employer transferred him to a different city 450 km away. The employer completely reimbursed all expenses related to the move. Should Andy be completing Form T1-M?

a)Yes

b)No