Carol and her husband are both in the highest marginal tax bracket. Their son, who is attending university, handles the IT strategy for their professional practice, for which he is not paid a salary. However, their son sees his contribution to the business as a way to repay his parents for funding his tuition. How can the family implement a tax planning strategy to reduce tax payable? Pay their son a salary and deduct it as a business expense. The parents can contribute to an RESP for their son. The parents can gift their son a stock portfolio that has appreciated significantly. All tax planning strategies involving adult children will result in attribution