CASE F

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 F: Roger Blaine is 48 years of age and his wife, Martha, is 43. Roger has employment income of $65,000 and Martha has Net Income for Tax Purposes of $5,050. They have a son, Albert, who is 19 years old and lives at home. He attends university on a full time basis during eight months of the year. Roger pays $5,400 for Albert's tuition for two semesters during the 2020 calendar year and $525 for required textbooks. Albert had employment income of $3,000 that he earned during the summer. He agrees to transfer the maximum of his tuition fee to his father