Assume that the 2022 rate for meals is $69 per day per person.

The cost for moving her household effects and leaving them in storage until her Calgary home was ready totaled $3,640. Her legal fees associated with acquiring the Calgary home are $600.

Ms. Smith has belonged to her employers stock purchase plan since 2020. In that year she acquired 360 shares at $5.00 per share. In 2021, she acquired an additional 500 shares at $5.25 per share. On February 1, 2022, she acquired 400 more shares at $6.00 per share. On July 1, 2022, all of her shares paid an eligible dividend of $0.30 per share.

In order to help finance some of the costs of the move, she sold 900 of these shares in December, 2022 at $6.10 per share.

On January 1, 2022, Ms. Smith purchases an annuity for $28,733. The annuity was purchased with after-tax funds and will provide a payment of $5,000 at the end of each year for eight years. Given its price, the return of capital in each payment is 3,592.

During 2022, Ms. Smith contributes $6,000 to her Tax-Free Savings Account (TFSA).

Before moving to Calgary, child care costs in Edmonton were $200 per week for 11 weeks. In Calgary, the weekly cost increased to $250 per week and was paid for a total of 36 weeks. In the summer, both children spent four weeks at an exclusive summer camp. The fees at this camp were $500 per child per week.

The 2022 medical expenses for Ms. Smith and her dependants, which were all paid for by Ms. Smith, are as follows:

Ms. Smith $ 465

Natalie 493

Bram 245

Grandfather 12,473

Total Medical Expenses $13,676

Part A: In an Excel template provided, calculate the clients minimum Division B (net) income for tax purposes in accordance with the format of Section 3 of the Income Tax Act for the 2022 taxation year. Show all your calculations.