Client Name: Patty OFurniture

Patty has come to you for help in understanding the Income Tax Act. Patty and her common-law partner Jack OLantern would like to know the due dates for filing their tax returns. Patty is a self-employed painter operating as a sole proprietor. Jack has only employment income. Where can the due dates for these tax returns be found in the ITA? What are the due dates for their tax returns? What are the due dates for paying any balance owing on their taxes?

She would also like you to explain the following tax terms, and provide an ITA reference for each (In cases where more than one definition exists, describe the purposes for which each definition applies):

a. Taxpayer

b. Person

c. Spouse

d. Property

e. Dependent