AP 4-4 (Individual Tax Payable-Seven Cases) There are seven independent cases which follow. Each case involves various assumptions as to the amount and type of income earned by Ms. Barbra Baines during 2021, as well as other information that is relevant to the determination of her 2021 income tax payable. Barbra's net income is equal to her taxable income in all cases. In those cases where we have assumed that the income was from employment, the employer withheld the maximum El premium and CPP contribution. Case 1 Barbra and her husband, Billy, are both 67 years of age. Billy is sufficiently disabled that he qualifies for the disability tax credit. The components of the 2021 income earned by Barbra and Billy are as follows: Barbra Billy Interest $ 2,600 $ 650 Canada Pension Plan benefits 12,600 Nil Old Age Security benefits 7,400 7,400 Income from registered pension plan 22,300 1,230 Net income $44,900 $9,280 Case 2 Barbra is 43 years old and has net and taxable income of $86,500, all of which is from rental income. Her husband died last year. She has two children. Mark is 15 and is physically infirm, but not sufficiently disabled to qualify for the disability tax credit. He has income from part-time work as a graphic artist of $3,450. The other child, Sandy, is 12 and is in good health and has no net income during the current year. Case 3 Barbra is 58 years old and has net and taxable income of $102,000 from investments. She is divorced and has been awarded custody of her 21-year-old disabled son. The son qualifies for the disability tax credit. He has net income of $7,560 and is dependent on his mother for support. Case 4 Barbra is 31 years old and has net income of $83,000 earned from employment. She makes contributions of $5,600 to registered charities. She is not married nor in a common-law partnership and has no dependants. Case 5 Barbra is 58 years old and has net income of $93,500 earned from employment. Her common-law partner is 48 years old and has net income of $7,260. They have an adopted son who is 19 years old and lives at home. Medical expenses for Barbra and her partner total $3,200. Medical expenses for their son total $8,400. The son has net income of $5,600 Case 6 Barbra is 45 years old and has net income of $84,600 earned from employment. Her husband, John, is 37 years old and has net income of $7,200. They have no children. However, they provide in-home care for John's father, who is 63 years old, dependent because of a physical infirmity, and has no net income of his own. His disability is not severe enough to qualify for the disability tax credit. Also living with them is Barbra's 67-year-old father. He is in good physical and mental health and has net income of $19,400. Case 7 Barbra is 46 years old and has net income of $163,000 earned from employment. Her husband, Larry, is 41 years old and has net income of $7,240. They have a 20-year- old son who lives at home. He is dependent because of a physical infirmity, but it is not severe enough to qualify him for the disability tax credit. However, he was able to attend university on a full-time basis for eight months during 2020. Barbra pays his tuition fees of $8,300, as well as $640 for the textbooks he requires in his program. The son has agreed to transfer the maximum tuition amount allowable to Barbra. The son has net income of $9,600. Required: In each case, calculate Barbra Baines' minimum federal income tax payable for 2021. Indicate any carry forwards available to her and her dependants and the carry forward provisions. Ignore any amounts Barbra might have had withheld or paid in instalments and the possibility of pension splitting. AP 4-4 (Individual Tax Payable-Seven Cases) There are seven independent cases which follow. Each case involves various assumptions as to the amount and type of income earned by Ms. Barbra Baines during 2021, as well as other information that is relevant to the determination of her 2021 income tax payable. Barbra's net income is equal to her taxable income in all cases. In those cases where we have assumed that the income was from employment, the employer withheld the maximum El premium and CPP contribution. Case 1 Barbra and her husband, Billy, are both 67 years of age. Billy is sufficiently disabled that he qualifies for the disability tax credit. The components of the 2021 income earned by Barbra and Billy are as follows: Barbra Billy Interest $ 2,600 $ 650 Canada Pension Plan benefits 12,600 Nil Old Age Security benefits 7,400 7,400 Income from registered pension plan 22,300 1,230 Net income $44,900 $9,280 Case 2 Barbra is 43 years old and has net and taxable income of $86,500, all of which is from rental income. Her husband died last year. She has two children. Mark is 15 and is physically infirm, but not sufficiently disabled to qualify for the disability tax credit. He has income from part-time work as a graphic artist of $3,450. The other child, Sandy, is 12 and is in good health and has no net income during the current year. Case 3 Barbra is 58 years old and has net and taxable income of $102,000 from investments. She is divorced and has been awarded custody of her 21-year-old disabled son. The son qualifies for the disability tax credit. He has net income of $7,560 and is dependent on his mother for support. Case 4 Barbra is 31 years old and has net income of $83,000 earned from employment. She makes contributions of $5,600 to registered charities. She is not married nor in a common-law partnership and has no dependants. Case 5 Barbra is 58 years old and has net income of $93,500 earned from employment. Her common-law partner is 48 years old and has net income of $7,260. They have an adopted son who is 19 years old and lives at home. Medical expenses for Barbra and her partner total $3,200. Medical expenses for their son total $8,400. The son has net income of $5,600 Case 6 Barbra is 45 years old and has net income of $84,600 earned from employment. Her husband, John, is 37 years old and has net income of $7,200. They have no children. However, they provide in-home care for John's father, who is 63 years old, dependent because of a physical infirmity, and has no net income of his own. His disability is not severe enough to qualify for the disability tax credit. Also living with them is Barbra's 67-year-old father. He is in good physical and mental health and has net income of $19,400. Case 7 Barbra is 46 years old and has net income of $163,000 earned from employment. Her husband, Larry, is 41 years old and has net income of $7,240. They have a 20-year- old son who lives at home. He is dependent because of a physical infirmity, but it is not severe enough to qualify him for the disability tax credit. However, he was able to attend university on a full-time basis for eight months during 2020. Barbra pays his tuition fees of $8,300, as well as $640 for the textbooks he requires in his program. The son has agreed to transfer the maximum tuition amount allowable to Barbra. The son has net income of $9,600. Required: In each case, calculate Barbra Baines' minimum federal income tax payable for 2021. Indicate any carry forwards available to her and her dependants and the carry forward provisions. Ignore any amounts Barbra might have had withheld or paid in instalments and the possibility of pension splitting