Clarice McBryde has net income of $$132,400,$ all of which is employment income with the exception of a deduction for CPP of $$631.$ Her employer has withheld the maximum EI and CPP contributions. She and her husband, Moishe, have two children aged $11$ and $13.$ Moishe and the children have no income of their own during the current year.

The $13-$year$-$old child was severely injured in a car accident two years ago and qualifies for the disability tax credit. No amount was paid for attendant care for this child during the current year.

Clarice spent $$12,500$ installing wheelchair ramps to improve access to various parts of the family residence. She also spent the following on dental fees and fees for various authorized medical practitioners:

$\backslash$table$[[$Clarice$,$$$4,420$

Assignment Problems

Solutions to Assignment Problems $($APs$)$ are available to instructors only.

AP $4-1($Personal Tax Credits$-$Five Cases$)$

In each of the following independent cases, determine the maximum amount of $2023$ personal tax credits, including transfers from a spouse or dependant, that can be applied against federal income tax payable by the individuals. In all cases, the individual's net income is equal to his or her taxable income. Ignore, where relevant, the possibility of pension income splitting. Unless stated otherwise, assume that each individual is less than $65$ years of age.

A calculation of federal income tax payable is NOT required, only the applicable income tax credit base and the credit amount applied against federal income tax payable.