CASE D

Calculate Roger Blaine's minimum federal Tax Payable for 2020. Indicate any carry forwards available to him and his dependents and the carry forward provisions. Ignore any amounts Roger might have withheld or paid in instalments and the possibility of pension income splitting.

CASE D: Roger Blaine is 48 years old and his wife, Martha is 43. They have no children. Roger has an employment income of $65,000. Martha has an employment income of $14,000. Martha's 68 year old father, Ahmed, and her 70 year old aunt, Jaleh, live with them. Both are in good health. Ahmed's Net Income for Tax Purposes is $9,200 and Jaleh's Net Income for Tax Purposes is $11,000. Roger paid $375 in interest related to his student loan during the year