During 2017, Ms. Jansan is transferred by Dutch Foods Lid. from their Edmonton office to their Calgary office. The Company has agreed to fully compensate her for any loss on the sale of her Edmonton house, but will not compensate her for the legal fees associated with the sale. The Company will provide her with a $15,000 payment when she purchases a home in order to compensate her for the higher cost of Calgary housing. Dutch Foods Led. is also providing her with a $200,000 interest free housing loan to help finance her new house purchase. This loan is granted on April 1, 2017 and must be repaid at the end of five years. In addition to these other amounts, the Company is providing a $10,000 allowance to cover any additional costs of the move. On January 3, 2017, Ms. Jansan flies to Calgary at a cost of $325 to locate a new residence for her and her family. During the three days that she is there, her food and lodging costs total $575. Both the air fare and the food and lodging costs are reimbursed by Dutch Foods Lid. After considering the properties that she has seen, she makes an offer on a property on January 10. The offer is accepted that same day. Later that month she sells her Edmonton home which she purchased for $265,000 in 2015. The house is sold for $257,800. While Ms. Jansan managed to sell the house without using a real estate agent, legal fees associated with the sale total $950. Ms. Jansan and her family leave Edmonton on March 15 and arrive in Calgary that same day. She uses her Company's car to transport herself and her family. This milage is included in the 43,360 kilometer total and is viewed as being employment related. As the family brought a picnic lunch for the trip, she ignores food costs for the day. Unfortunately, her new Calgary home is not available until April 3 and, as a consequence, she, her children and her grandfather stay in a Calgary suite hotel from March 15 through April 3 (19 days). The rate for a two room suite is $325 per day, but Ms. Jansan has a discount voucher that gives her a rate of $200 per day for a week (7 nights). Assume that the 2017 rate for meals is $51 per day per person. The cost for moving her household effects and leaving them in storage until her Calgary home was ready totaled $3,540. Her legal fees associated with acquiring the Calgary home are $600. Ms. Jansan has belonged to her employer's stock purchase plan since 2015. In that year she acquired 360 shares at $5.00 per share. In 2016, she acquired an additional 500 shares at $5.25 per share. On February 1, 2017, she acquired 400 more shares at $6.00 per share. On July 1, 2017, all of her shares paid an eligible dividend of $0.30 per share. In order to help finance some of the costs of the move, she sold 900 of these shares in December, 2017 at $6.10 per share. On January 1, 2017, Ms. Jansan purchases an annuity for $28,733. The annuity was purchased with after-tax funds and will provide a payment of $5,000 at the end of each year for eight years. Given its price, the effective yield on the annuity is 8 percent. During 2017, Ms. Jansan contributes $5,500 to her Tax Free Savings Account (TFSA) and $5,500 to a TFSA that she opens in her grandfather's name. Before moving to Calgary, child care costs in Edmonton were $200 per week for 11 weeks. In Calgary, the weekly cost increased to $250 per week and was paid for a total of 36 weeks. In the summer, both children spent four weeks at an exclusive summer camp. The fees at this camp were $500 per child per week