For each of the above independent cases, determine the maximum amount of personal non-refundable tax credits, including transfers from a spouse or dependant, that can be applied against federal income tax payable by the taxpayer.

Ignore, where relevant, the possibility of pension income splitting.

Case A

Bill jones is 74 years old and has Net Income For Tax Purposes of $59,000. This total was made up of OAS payments and pension income from his former employer. His wife is 59years old and had Net Income For Tax Purposes of $4,600.

Case B

Jone Jett has been divorced for several years. She has custody of their four children, ages5, 7, 9, and 15. Her $54,000 Net Income For Tax Purposes for 2018 consisted of spousal support payments. The children are all in good health. The oldest child had $8,500 Net Income For Tax Purposes for 2018.

Case C

Frank Johnson had Net Income For Tax Purposes of $170,000, all of which was rental income. His wife had Net Income For Tax Purposes of $1,000. They have three children, ages12, 14, and 19. All of these children are in good health and continue to live at home. The 19-year old child had Net Income For Tax Purposes of $6,200. During the current year, Mike Moore paid the following medical expenses:

Mike

$ 3,000

His Spouse

6,000

12-Year Old Child

1,700

14-Year Old Child

3,100

19-Year Old Child

5,400

Total

$ 19,200

Case D

Francis Ford had Net Income For Tax Purposes of $85,000, none of which was employment income or income from self-employment. His spouse had Net Income For Tax Purposes of $6,500. Their daughter is 15years old, lives with them, and had Net Income For Tax Purposes of $2,000. Their son is 22years old and, because of a physical disability, continued to live with them. He had no income of his own. His disability was not severe enough to qualify for the disability tax credit.

Case E

Anne Bond had Net Income For Tax Purposes of $120,000, all of which is employment income. She was married to Andy, whose Net Income For Tax Purposes was $3,100. They have three children aged6, 7, and 12. All of the children are in good health and none of them have income of their own.

Required