Case study

Read the information below and then answer the questions on the next page.

Sonja (born on December 2, 1972) is married to Jeremy Anderson (born on April 5, 1967). They are the parents of three children:

Derrick born on July 9, 2000

Wayne born on January 15, 2005; and Chelsea born on May 28, 2009.

Chelsea is unable to walk and uses a wheelchair. She has Form T2201 on file with the CRA and Jeremy has claimed the disability transfer for Chelsea in previous years.

In 2014, Sonja had suered an injury that caused her to go blind. She has Form T2201 on file with CRA. For the first part of 2019, she received $8,500 in income from a group sickness or accident insurance plan, which was an employee-pay-all plan that only she contributed to. She never received a slip for this benefit. She received Workers Compensation Benefits (WCB) of $7,800, reported on a T5007 slip.

In April, Sonja inherited $23,000 from her late great-aunt. She set $15,000 aside with other savings to use as a down payment on a new home later in the year and put $1,000 each into savings accounts for her three children. Each of the children earned $25 of interest from these savings accounts. The bank did not issue information slips for the interest paid. Sonja contributed the remaining $5,000 of inheritance to a spouse or common-law partner RRSP.

Sonjas RRSP limit is $4,000, and Jeremys is $23,000

Jeremy worked for Grant Manufacturing in Old City. In February, Jeremys union called a strike; during that time, he received $1,200 in strike pay. Jeremy has a receipt for $450 paid in union dues last year.

May was Jeremys last month with Grant Manufacturing. He has a receipt for $6,000 from the portion of the retiring allowance that he contributed into his RRSP.

In June, Jeremy took out $2,000 from the RRSP Sonja had contributed for him in April. On August 1, he started a new job at AA Consulting Inc. in Your City.

For the last 10 years, the family has resided in a house they owned at 789 King Street, Old City, YP, for which they paid $1,425 in property taxes for the first half of the year. On July 1st, they moved to their new home at 522 Orangewood Drive, Your City, which is 120 km away from their old home (assume a per km rate of $0.50), The family did not stop for any meals when travelling and did not live in any temporary lodging. They paid Gentle Moves $2,500 for the transportation of their household and $100 for boxes and other moving supplies.

The old house, which they originally bought for $300,000 in Old City, was sold in July for

$400,000. They paid $1,300 in legal fees related to the sale and a $20,000 commission to the real estate agent. They bought their new home for $450,000 and paid $1,750 for legal fees to purchase the home and $300 for transfer of the title. Property taxes on the new home for the last 6 months of the year amounted to $1,800.

Their new home in Your City is 8 km from AA Consulting Inc. and 12 km from ABC Inc. The old home was 122 km from AA Consulting Inc. and 115 km from ABC Inc. Neither employer paid them anything to move to Your City.

Before moving into the new home, the family had spent $15,000 from the mortgage to renovate the house in order to make it accessible for Chelseas wheelchair. These renovations did not increase the value of the house and they would not typically have been incurred by persons who do not have severe and prolonged mobility impairment.

Sonja went back to work in September but in order to do so she required specialized job coaching; she also needed to purchase equipment and so ware to allow her to read print. During the first month she worked at ABC Inc., she paid for attendant care to help her get acclimatized to the job. She has a note from a doctor certifying that the special services were necessary in order to work and she has a prescription for the so ware and equipment. Altogether, these expenses came to $6,100 and Sonja has decided to claim them as disability supports and not medical expenses.

In the fall, Jeremy and Sonja asked her mother, Shauna Davis, to come over on nights when both of them worked and keep an eye on the kids. Over that time, they paid her a token amount of

$800 for this service. Shauna gave them two $400 receipts (one for Chelsea and one for Wayne) that included her Social Insurance Number. Shauna was the only child care provider they had last year.

During the first part of the year, Derrick worked at the local mall and has a T4 from the Dollar Store.

In the fall, Derrick attended university. He has a T2202 slip showing 4 months of full-time enrolment and tuition fees of $3,200. Derrick received a scholarship of $6,235 from the local university.

Wayne earned $2,000 doing odd jobs during the summer.

Last year, Sonja paid $1,500 to an orthodontist to fix Waynes teeth.

Sonja has been supporting the Salvation Army for many years. Last year she donated $350. All information slips are reproduced below:

SEAT AP 2019 Denemende 1+1 Le Mans du Canada T4 Year Statement of Remuneration Paid Grant Manufacturing 2019 Anne tat de la rmunration paye Englewe 10100 3700 Reduce 10100 23,076.9222 11,805,30 154 Error PowerPoint 30000 Een Pro C C www. 10 16 YP Canet-Cerpen 998.42 23,076.92 Soci cu Manfance CASIOPP PPP Errone 0800 12 805 020 351 20 CE Gantung BECERG 17 23,076.92 Emolestie Employee's name and address - Noradresse de l'employe VOTRE 2120 Costos 21200 18 373.85 44 450,00 Anderson Jeremy 2010 300 20 1,020.00 46 Personen NPP 522 Orangewood Drive Namun Your City, YP, XOX OXO 52 2,085.00 45986522 Pecang Co do pove PAP OPA 55 trenere 1 Au reven Agency T4 du Canada Year Statement of Remuneration Paid AA Consulting Inc. Anne tat de la rmunration paye Employment incamere 1000 womercted - 3700 Resmice1010 work we 5200 14 32,621.00 6,417.90 Pool C 3000 Promo Code BPC 10000 Gan 10 YP 16 1,485.17 32,621,00 Sonuncu Cart Cuerpo None Emblr 805 020 351 - 20 Gone wanapen. 17 CADA 32,621.00 Ewe 3309 Co do Vale 2120 Code-2120 Employee's name and address - Nom et adresse de l'employe 18 LONGO 528.46 44 Anderson Jeremy Chamado PA- 1900 Dones de 20 900.00 46 RPP PSP 522 Orangewood Drive delor PAPO Your City, YP, XOX OXO 52 1,800.00 P-A5216 Encimer PPP 11 Canada Rent Aprove du Canada T4 Year Dollar Store Statement of Remuneration Paid 2019 Anne tat de la rmunration paye Entre 100 com 100 degree 3.100 10,180.00 22 150.00 54 Errotaba comer Pont Els CPP000 Den Cider PC-30000 10 YP 16 340.68 24 10,180.00 Crema Cron Engine COM Coro 810 020 560 Consumo Con for 129 17 26 10,180.00 Emplo pre 31200 Employee's name and address - Nom et adresse de l'employe Code E3130 Code21300 18 164.92 44 Anderson Derrick ASPC0700 Cated Consule20700 Domotion 2000 20 46 hen completed / Protg 14(% Protected B when completed / Protg B une fois rempli 522 Orangewood Drive Your City, YP, XOX OXO Porn Fadere 3000 52 RPP DPS dement du PAC 50 PP - Pubwng ONDA 55 56 55 56 Au Montert Mit Autoart Dorot 39 Arte Decor DRC 40 A Motor Other information (see over Coo Auto 3,400.00 38 1,700,00 150,00 (19Protected B One Information ne over Art-Mortet Amar Mortor C Autortort Other information (se over) M Auto Autres renseignements tvor a verse AM AM 66 8,000.00 67 12,000.00 Autres renseignements vo verso A Mare AM Autres renseignements Ivor u verso) Agence du revenu 11 Canada Revenue du Canada Statement of RR SP Income Etat du revenu provenant d'un REER T4RSP Agree du Canada 1 Canada Year 2019 Anne Your City University 10 T4A Statement of Pension. Retirement, Annuity and Other Income Cat du revenu de pension de retraite de renta ou d'autres sources 20 2019 2,000.00 28 Oct 30 Ponu 34A 200.00 we 061 PROTOCR py DIG 28 805020021 um be.com wana 810 020 560 Lune Page 1 010 013 Now Car logo Anderson Jeremy 805020351 Agor Defendo du Canade T4 Year Statement of Remuneration Paid ABC Inc. 2019 Anne tat de la rmunration paye Englyne womed-3700 1010 pen 18,333.40 22 2,540.20 54 Error Ponte Premiere Diena Powe Care sungle RC - 50000 Sant 10 YP 16 756.35 24 18,333.40 Sonut Co-Cerption Numai Engle Empire Code 805 020 021 20 Cand are repen 18,333,40 Emisire 3130 Employee's name and address - Nom et adresse de l'employe sergiye BPAE - 3200 COV - 21200 18 44 LO 296.95 Anderson Sonja RSP Chad 300 SRPA Come on belge 20 46 Promine 522 Orangewood Drive Faddere WaPA Your City, YP, XOX OXO 50 EPP PPP ON 55 56 A Recipient's name and address Nomet adresse du bine claire OFEROWONG Financial Trust 9220 Anderson Derrick 522 Orangewood Drive Your City, YP, XOX OXO 01 Other Women (2) Auties mayor a la page 2 14(19Protected B when completed / Protg B une fois rempli 522 Orangewood Drive Your City, YP, XOX OXO ANN AM CO T4R3P (19) 105 6.235.00 WWW Protected B when compte when completed / Protoob B une fois rempli Page 1 Taxe Tuition and Germet Certificate Certifient pour praia de scolarit et d'insertion 2019 AM Now Your City University x View DoCoM A Morte Door DC LLURILL se over Art. Bar Amount Owcase Art. Anuntur New Bachelor of Arts o de ce erik Anderson Art el 1Z 2290.0 Autres renseignements (Vorau verse) 33.200.25 622 Oranged Drive Your GRYP. XXX SEAT AP 2019 Denemende 1+1 Le Mans du Canada T4 Year Statement of Remuneration Paid Grant Manufacturing 2019 Anne tat de la rmunration paye Englewe 10100 3700 Reduce 10100 23,076.9222 11,805,30 154 Error PowerPoint 30000 Een Pro C C www. 10 16 YP Canet-Cerpen 998.42 23,076.92 Soci cu Manfance CASIOPP PPP Errone 0800 12 805 020 351 20 CE Gantung BECERG 17 23,076.92 Emolestie Employee's name and address - Noradresse de l'employe VOTRE 2120 Costos 21200 18 373.85 44 450,00 Anderson Jeremy 2010 300 20 1,020.00 46 Personen NPP 522 Orangewood Drive Namun Your City, YP, XOX OXO 52 2,085.00 45986522 Pecang Co do pove PAP OPA 55 trenere 1 Au reven Agency T4 du Canada Year Statement of Remuneration Paid AA Consulting Inc. Anne tat de la rmunration paye Employment incamere 1000 womercted - 3700 Resmice1010 work we 5200 14 32,621.00 6,417.90 Pool C 3000 Promo Code BPC 10000 Gan 10 YP 16 1,485.17 32,621,00 Sonuncu Cart Cuerpo None Emblr 805 020 351 - 20 Gone wanapen. 17 CADA 32,621.00 Ewe 3309 Co do Vale 2120 Code-2120 Employee's name and address - Nom et adresse de l'employe 18 LONGO 528.46 44 Anderson Jeremy Chamado PA- 1900 Dones de 20 900.00 46 RPP PSP 522 Orangewood Drive delor PAPO Your City, YP, XOX OXO 52 1,800.00 P-A5216 Encimer PPP 11 Canada Rent Aprove du Canada T4 Year Dollar Store Statement of Remuneration Paid 2019 Anne tat de la rmunration paye Entre 100 com 100 degree 3.100 10,180.00 22 150.00 54 Errotaba comer Pont Els CPP000 Den Cider PC-30000 10 YP 16 340.68 24 10,180.00 Crema Cron Engine COM Coro 810 020 560 Consumo Con for 129 17 26 10,180.00 Emplo pre 31200 Employee's name and address - Nom et adresse de l'employe Code E3130 Code21300 18 164.92 44 Anderson Derrick ASPC0700 Cated Consule20700 Domotion 2000 20 46 hen completed / Protg 14(% Protected B when completed / Protg B une fois rempli 522 Orangewood Drive Your City, YP, XOX OXO Porn Fadere 3000 52 RPP DPS dement du PAC 50 PP - Pubwng ONDA 55 56 55 56 Au Montert Mit Autoart Dorot 39 Arte Decor DRC 40 A Motor Other information (see over Coo Auto 3,400.00 38 1,700,00 150,00 (19Protected B One Information ne over Art-Mortet Amar Mortor C Autortort Other information (se over) M Auto Autres renseignements tvor a verse AM AM 66 8,000.00 67 12,000.00 Autres renseignements vo verso A Mare AM Autres renseignements Ivor u verso) Agence du revenu 11 Canada Revenue du Canada Statement of RR SP Income Etat du revenu provenant d'un REER T4RSP Agree du Canada 1 Canada Year 2019 Anne Your City University 10 T4A Statement of Pension. Retirement, Annuity and Other Income Cat du revenu de pension de retraite de renta ou d'autres sources 20 2019 2,000.00 28 Oct 30 Ponu 34A 200.00 we 061 PROTOCR py DIG 28 805020021 um be.com wana 810 020 560 Lune Page 1 010 013 Now Car logo Anderson Jeremy 805020351 Agor Defendo du Canade T4 Year Statement of Remuneration Paid ABC Inc. 2019 Anne tat de la rmunration paye Englyne womed-3700 1010 pen 18,333.40 22 2,540.20 54 Error Ponte Premiere Diena Powe Care sungle RC - 50000 Sant 10 YP 16 756.35 24 18,333.40 Sonut Co-Cerption Numai Engle Empire Code 805 020 021 20 Cand are repen 18,333,40 Emisire 3130 Employee's name and address - Nom et adresse de l'employe sergiye BPAE - 3200 COV - 21200 18 44 LO 296.95 Anderson Sonja RSP Chad 300 SRPA Come on belge 20 46 Promine 522 Orangewood Drive Faddere WaPA Your City, YP, XOX OXO 50 EPP PPP ON 55 56 A Recipient's name and address Nomet adresse du bine claire OFEROWONG Financial Trust 9220 Anderson Derrick 522 Orangewood Drive Your City, YP, XOX OXO 01 Other Women (2) Auties mayor a la page 2 14(19Protected B when completed / Protg B une fois rempli 522 Orangewood Drive Your City, YP, XOX OXO ANN AM CO T4R3P (19) 105 6.235.00 WWW Protected B when compte when completed / Protoob B une fois rempli Page 1 Taxe Tuition and Germet Certificate Certifient pour praia de scolarit et d'insertion 2019 AM Now Your City University x View DoCoM A Morte Door DC LLURILL se over Art. Bar Amount Owcase Art. Anuntur New Bachelor of Arts o de ce erik Anderson Art el 1Z 2290.0 Autres renseignements (Vorau verse) 33.200.25 622 Oranged Drive Your GRYP. XXX