Doug Smith is 47 years old and married to Mary who is 45 years old and has a severe disability which qualifies her for the disability tax credit. Mary's 2022 net income from investments was $3,000. Doug and Mary have two children , a 10- year-old daughter, Naomi, and a 19 -year-old son, Fred Naomi and Fred both live at home. Naomi had 2022 net income of $ 1,200 from baby-sitting . Fred has a physical infirmity that is not severe enough to qualify for the disability tax credit . Fre had 2022 net income of $ 12,000. Doug also supports his brother Jay, who is physically infirm and lives in the basement . Jay's 2022 net income is $ 7,000 from investments . Doug paid $742 for digital subscriptions to qualifying Canadian journalism organizations . Doug had Net Income ( Division B ) and Taxable Income (Division C) of $ 128,259 in 2022. Hi Net Income and Taxable Income included $ 3,000 in non - eligible dividends from a Canadian Controlled Private Corporation . In 2022 , the following payroll amounts were withheld by Doug's employer : Federal Income Tax CPP RPP contributions Group Life Insurance Premiums Donations to a registered charity $ 12,500 3,500 953 3,200 1,500 3,800 In 2022 , Doug paid the following eligible medical expenses : Doug Mary Naomi Fred Jay $ 1,650 1,540 760 1,250 190 Doug made a separate $1,200 donation to the Red Cross , a registered charity , in 202 Required : For the 2022 taxation year , calculate Doug's 1. Gross Federal Tax Payable ( Show all calculations ) 2. Tax Credits (Show all calculations ) 3. Net Amount of Income Tax Owing /Refund ( Show all calculations )