Assumed that the income was from employment, the employer withheld the maximum EI premium and CPP contribution.

Case 1 John Moss is 58 years old and has employment income of $87,600. His common-law partner is 48 years old and has income of $8,260. They have an adopted child who is 29 years old and lives at home. The son has Net Income For Tax Purposes of $4,300.

Required: Calculate the 2020 Federal non-refundable tax credits for John Moss.