CASE G

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 G: Roger Blaine is 67 years old and his wife, Martha is 68. Martha has been completely disabled for a number of years and the extent of her disability qualifies her for the disability tax credit. Their son, Albert, is 38 years old, in good health, and lives with them to help care for Martha. Albert has $10,000 of income from spousal support. The components of Roger and Martha's income are as follows: Roger Interest: $300 CPP Benefits: $4,400 OAS Benefits: $7,400 Income from Registered Pension: $32,150 TOTAL: $44,250 Martha Interest: $50 CPP Benefits: $200 OAS Benefits: $7,400 Registered Pension: $450 TOTAL: $8,100