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emaining Time: 1 hour, 29 minutes, 32 seconds. uestion Completion Status: QUESTION 1 (190 minutes - 80 marks) Mr. Tim Scott is a professional engineer

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emaining Time: 1 hour, 29 minutes, 32 seconds. uestion Completion Status: QUESTION 1 (190 minutes - 80 marks) Mr. Tim Scott is a professional engineer who began working as an administrator for NETCO Company, a large public company, in 2018 at a remote location in the province of Saskatchewan In January 2019, Mr. Scott was transferred to a new office located in Toronto, Ontario as part of a career advancement plan. He was forced to quickly sell his old residence and suffered a loss of $25,000 as a result. The new residence he bought in Toronto cost him $200,000 more than the price he could obtain from the sale of his old residence, and it was at least 40km closer to his new work place. Mr. Scott paid total moving costs of $50,000 to move to Toronto. To compensate Mr. Scott for the extra costs associated with the sudden move, the Company accepted to reimburse him the entire loss on the sale of his old residence as well as the entire moving expenses. The Company paid him the amount of $75,000 on December 1, 2019. On the advice of their accountant, no tax was withheld by the Company on that payment. As a result of the move, Mr. Scott got rid of a number of personal assets he had stored for many years at his old residence. The relevant information for the assets sold in 2019 is the following: Home furniture Garden tools Coin Collection Sculpture Antique Clock Proceeds $1,500 $950 $13,000 $11,000 $17,000 Cost $2,000 $850 $20,000 $7,000 $8.000 Selling Expenses $0 $0 $500 $500 $500 Other Information: 1. For the year 2019, Mr. Scott's regular salary was a gross of $100,000. The following amounts were withheld from his gross salary during 2019: Federal Income Tax Employment Insurance Premiums Canada Pension Plan Contributions Registered Pension Plan Contributions Charitable contributions (Centraide) Type here to search $15,000.00 5860.00 $2,749.00 $10,000.00 $1,000.00 1 6:10 2000- C 0 ENG

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