Ezra has been married to Laurie Pinnock for over 40 years. Laurie is 64 years old and, because of a terrible skiing accident three years ago, she is sufficiently disabled that she qualifies for the disability tax credit. She has 2020 Net Income of $8,420, which includes $2,500 from a registered pension plan. Ezra and Laurie have a 25 year old son named Martin. As the result of significant substance abuse, he continues to live at home. He is currently unemployed and his only income is $3,400 in Employment Insurance benefits. Laurie's father, Ezekial, is 92 years old. Two years ago, on a senior's trip to Las Vegas, he met a retired pole dancer named Blaze. They hit it off immediately and Blaze returned to Canada with Ezekial. She is 77 years old and has established Canadian residency. They have both been living with Ezra and Laurie in the basement granny suite, presumably in a conjugal relationship, since that time. Ezekial has a physical infirmity and has income from various sources of $17,300. Blaze has no infirmity and no income in 2020. She is not eligible for OAS. During 2020, Ezra spent $1 'I ,400 for home modifications required to deal with the mobility restrictions caused by Laurie's disability. Since Ezekial has very poor night vision, he also spent $1,200 on installing motion activated external lights for his safety. During 2020, the family had medical expenses, all of which were paid for by Ezra, as follows