Ezra Pinnock is $73$ years old and is an engineering professor at a major Canadian university. He is in good health and lives in Toronto in a large house he inherited from his mother.

Employment Information

$1.$ Ezra$$s gross salary for $2023$ was $$163,000.$ Due to negotiations by his union, he was entitled to receive an additional $$8,000$ in salary related to his employment in $2023.$ However, this adjustment will not be paid to him until January $2024.$

$2.$ In $2023,$ Ezra$$s employer deducted EI contributions of $$1,002.$ Because of his age and the fact that he is collecting CPP benefits, Ezra no longer has to make CPP contributions.

$3.$ Ezra$$s employer sponsors an employee pension plan that qualifies as an RPP$.$ Because Ezra no longer contributes to this plan, when he reached age $69,$ he was required to start withdrawals from the RPP$.$ In $2023,$ he received $$26,000$ of pension income from the plan.

$4.$ As much of Ezra$$s employment involves distance education, he is required by his employer to maintain an office in his home. This home office occupies $18\%$ of the space in his residence and is viewed as his principal place of business. The $2023$ expenses associated with this residence

are as follows:

Electricity $ $4,680$

Municipal property tax $19,200$

Mortgage interest $12,000$

Insurance $3,450$

Repairs to roof $4,970$

Lawn maintenance $863$

Snow removal $647$

Total $$45,810$

$5.$ Ezra is one of his university$$s most prestigious professors, and he does an extensive amount of travel promoting the university$$s programs. All of the travel is incurred while he is away from his employer$$s place of business for at least $24$ consecutive hours. According to his employment contract, he is required to pay his own travel expenses. He receives a flat rate monthly allowance of $$1,000$ to cover his travel expenses. The actual travel expenses for $2023$ were as follows:

Hotels $$4,200$

Meals while travelling $1,650$

Airline tickets $2,150$

In addition to these expenses, Ezra used his own automobile, which he purchased many years ago, for some of the travel. In $2023,$ he drove $32,000$ kilometres, with $16,000$ of these related to his travel for the university and the remaining $16,000$ for personal use. Operating expenses for the year totalled $$3,200.$ His accountant has advised him that CCA on the automobile for the year $(100\%$ basis$)$ would be $$4,500.$ Ezra received no allowance for the use of his automobile.

$6.$ In $2023,$ having accumulated $10$ years of service with his current employer, Ezra received a cash award of $$350$ and a very fancy plaque. In addition, all university employees receive a basket of gourmet food at Christmas. The value of this basket is $$325.$

$7.$ The university provides Ezra with $$500,000$ in life insurance coverage and a supplemental accident and sickness insurance plan. The $2023$ cost to the university for the life insurance coverage was $$675,$ while the cost for the accident and sickness plan was $$472.$ The accident and sickness plan would pay cash benefits due to injury or illness, but it would not pay periodic benefits to replace salary if Ezra could not work. Ezra does not contribute to the payments for the accident and sickness plan.

$8.$ After he was injured in an accident, Ezra received benefits under the accident and sickness plan of $$1,245$ in $2023$

Other Income

Having worked for another university prior to joining his present employer, Ezra had a $2023$ income from RPPs sponsored by this university of $$35,000.$ In addition, he receives CPP benefits of $$13,000.$ Since he knows his income will remain quite high for the foreseeable future, Ezra has not

applied for OAS.

Personal Information

$1.$ 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. Her net income in $2023$ is $$8,420,$ which includes $$2,500$ of pension

income from an RPP$.$

$2.$ Ezra and Laurie have a $25-$year$-$old son named Martin. He is currently unemployed and lives at home with his parents. His only income is $$3,400$ in EI benefits.

$3.$ Laurie$$s father, Ezekial, is $92$ years old. He lives in Ezra and Laurie$$s basement in$-$law suite, along with his $77-$year$-$old common$-$law partner, Brenda. Ezekial has a physical infirmity and has income from various sources of $$17,300.$ Brenda is in good health, but she had no income in $2023.$ She moved to Canada five years ago, so she is not eligible for OAS.

$4.$ In $2023,$ Ezra spent $$11,400$ for home modifications required to deal with the mobility restrictions caused by Laurie$$s disability. Since Ezekial has very poor night vision, Ezra also spent $$1,200$ on installing motion$-$activated external lights for Ezekial$$s safety.

$5.$ In $2023,$ the family had medical expenses, all of which were paid for by Ezra, as follows:

Ezra $$2,850$

Laurie $3,420$

Martin $2,470$

Ezekial $685$

Brenda$*1,432$

$*$All of Brenda$$s expenses were for elective cosmetic surgery

$6.$ In $2023,$ Laurie wins $$200,000$ in a lottery. She donates cash of $$50,000$ to the Sa