1. Amir Patel is a commission salesperson with a base salary of $96,000. During 2019, he earns commissions of $16,000, with $7,000 of this not being paid until January, 2020.

During 2019, he incurs the following expenses:

Meals and Entertainment With Clients $23,000

Hotel And Airline Tickets $12,000

What is the amount of Amirs maximum deduction for these costs in determining his 2019 employment income?

1. $35,000
2. $23,500
3. $16,000
4. $12,000
5. $9,000

2. Which of the following items is NOT a deduction in the determination of Taxable Income?
   1. Lifetime capital gains deduction.
   2. One-half the employment income inclusion resulting from the exercise of stock options.
   3. Eligible medical expenses.
   4. D. Loss carry overs from a previous taxation year.

3. With respect to tax payable, which of the following statements is NOT correct?
   1. A resident of Canada who does not live in a province will be assessed a surtax on federal Tax Payable.
   2. An individual will be assessed provincial income taxes by the province in which he resides on the last day of the taxation year.
   3. In general, provincial Tax Payable is calculated using the same Taxable Income that is used to calculate federal Tax Payable.
   4. Provincial taxes are calculated as a percentage of federal Tax Payable.