Ensure you save your work and merge the following documents to create one single PDF file that includes only the

following $($in exact order$).$ No need to fill out any forms or worksheets other than these:

I. Income Tax and Benefit Return

II$.$ Schedule $5$

III. Schedule $9$Case Facts

Britney Smears is a flight attendant who works for Toxic Inc., a Canadian public company. She is well$-$known in the industry

and belongs to an air hostess's union. Britney divorced her husband, Hesam, several years ago and raises her young

children, Sawyer and Snow, by herself. Britney receives court$-$ordered spousal support from her ex$-$husband in the amount

of $$80,000$ per year, as well as child support in the amount of $$40,000$ per year. Both Britney and Hesam are Canadian

citizens, and Hesam paid his support payments in full during $2022.$ Britney's kids are both healthy, but in $2022,$ both

children required special eyeglasses to see properly. Britney paid $$1,400$ for Snow's eyeglasses, and $$1,700$ for Sawyer's

eyeglasses in $2022.$ Britney also spent $$1,200$ on cosmetic facial fillers for herself during the year. She was also informed by

her accountant that she would have the maximum CPP deduction under subdivision E for the year $($hint: the CPP credit base

goes in Box $30800[$Line $83]).$ No child care expenses were claimed by Britney in $2022.$

Despite his young age, Sawyer is an aspiring singer who earned net income of $$1,400$ from posting music videos on

YouTube in $2022.$ Snow landed a starring role in a toy commercial and earned net income of $$1,250$ in $2022.$

Britney noticed that the $$500$ she donated personally to the United Nations is not showing on her T$4,$ but the $$1,000$

donation she made to a local registered charity through her payroll is$.$ She is a bit uncertain about doing her own tax return

this year as she has never made this much money before. She brings the following information to you, a tax professional,

and asks you to file her return for her.

Required: Making any assumptions necessary, complete Britney's $2022$ tax return in accordance with the assignment

instructions. Boxes on the tax return with no amount may be left blank.