During 2018, James enrolled in a highly specialized mechanics course with a local college. James paid tuition fees of $9,000 for 2018 - see form T2202A sent by the college for 2018. James wants to claim the maximum credit he can this year and carry over any unused balance. James contributed $15,000 into his own RRSP on September 1, 2018. James wants to deduct the maximum amount this year. His unused RRSP Deduction Room at the end of 2017 was $8,500 and his Earned Income for 2017 (business income) was $50,000. He had no Pension Adjustment for 2017. Susan also contributed $5,000 to her own RRSP on the same date. Her unused RRSP Deduction Room at the end of 2017 was $2,500 and her Earned Income for 2017 was $15,000. She had no Pension Adjustment for 2017. While talking with James, you discovered that as a former member of the Canadian Armed Forces he remains on call for high-risk search and rescue missions. During the year 2018, James worked 275 hours as a volunteer on search and rescue missions for which he did not receive any compensation. James made charitable contributions of $4,000 during 2018 to the Canadian Cancer Society (a registered charity). Last time James or Susan made any charitable donations goes back to 2005. James also paid the following medical expenses for the year 2018:

Date	Patient	Nature expense	Amount
June 1, 2018	James	Chiropractor	$1,000
June 5, 2018	Susan	Prescriptions	$ 900
Dec.20, 2018	Susan	Prescriptions	$ 900
Every 2 months	Rick	Prescriptions ($600 ea.)	$3,600

TOTAL medical expenses for 2018 $6,400

Finally, James paid federal income tax instalments of $6,500 quarterly to the CRA throughout the year 2018, for a total of $26,000

HOW TO CALCULATE JAMES AND SUSAN INCOME FOR INCOME TAX RETURN?