' babysitter for full days during 15 weeks of summer and other vacations ($105 per week) 1 5?5 (5} Move to Ottawa unsuccessful trip to find accommodation ' car expenses 5 50 ' hotel for two nights [5150 per night} 300 - meals for three days {530 per day) 90 ' long distance calls to realtor to find accommodation 35 5 47'5 move with family ' cancellation of lease on toronto apartment 5 550 - hotel for two nights near Ottawa after movers packed and while household effects in transit 300 ' meals for two days during packing and in transit 200 ' car expenses 250 - transportation, packing and unpacking of household effects 3,195 54,495 (7} Mr. Norman had the following amount withheld from his employment wages: Canada Pension Plan 32749 Employment insurance premium 350 (3} His' oldest son, Scott, attends U ofT and paid $6000 in tuition fees for eight months of full time attendance during 2019. Scott earned gross employment income of $2500 during the summer. No deductions were taken form his pay (9} Mr. Norman's other children have no any income Required: (1} Calculate the Subdivision d income and Subdivision e deductions for Mr. Norman. (2} Calculate his taxable income and show all deductions to arrive his taxable income. (3} Calculate his federal tax payable. Mr. Norman formally separated from his wife early in 2019. Custody of his three children, aged 18, 12 and 7 was given to him as part ofan agreement worked out with his wife in family court. To make a fresh start, effective March 31, 2019 he resigned hisjob in Toronto and took a position in Ottawa, about 400 kilometers away. He has come to you for help with the tax return, having correctly calculated his income under Subdivision a, b, and c of Division 0 as follows: Subdivision 3 Salary {from both employers in 2019) $75000 Taxable group term life insurance premium paid by both employers 550 RPP both employers (5100) Subdivision b Business income 53500 Property income: Net rental loss from apartment building (4500) Grossed-up dividends from taxable Canadian public corporation 1250 Canada savings bond interest 600 Interest on loan to buy shares {250} Subdivision 1: Taxable capital gains Sale of shares 56000 Sale of cottage 5000 Sale of painting 500 Total Additional information (1} (2} (3} He had the following additional income during 2019: A-Iump-sum payment out of he RPP of his former employer who had made vested contributions transferred directly to his RRSP Retiring allowance from previous employer He made the following payments in 2019: RRSP contribution for 2019 [assume earned income in 2018 was the same as for 2019 and his pension adjustment for 2018 was 55000} Legal fees: - Representation in family court $4500 - Appealing a tax assessment, which he lost 1250 Charitable donation (consistent with prior year} Maintenance payments for wife by virtue of agreement - Total of monthly payment for her maintenance 8000 - Total of monthly payments directly to owner of her apartment 5000 Mr. Norman had net capital losses of 511466 in 2015, which he has not used 570450 55500 $11500 $37550 $10000 20000 10000 5750 1250 13000 $30000 (4} He has never had a capital gain or loss before, nor has he ever claimed any of capital gains (5} exemption He paid the following expenses for his children in 2019 ' food and clothing - babysitter for half days during 30 weeks of school term {5110 per week} 5 5500 1300