For the 2021 taxation year, determine the following for Avery:

a) federal tax liability

To which province will Avery pay provincial tax?

Avery Swan is 30 years old and single. She is employed as a middle-level manager with a national Canadian company. After living and working for five years in Regina, Saskatchewan, she was transferred to her employer's office in Winnipeg, Manitoba on December 15, 2021. Her financial transactions for the 2021 taxation year are shown below. 1. Avery receives an annual salary of $70,000, but her take-home pay for the year was only $50,944 as shown below: Gross salary $70,000 Amounts withheld by employer: Income tax (13,000) Company pension contribution (2,000) Canada Pension Plan (enhanced contribution $290) (3,166) Employment Insurance (890) $50.944 2. During the current year, Avery purchased 1,000 shares of her employer's company (a public corporation) under a stock option program. The shares cost $10 each and at the time of purchase had a market value of $14 per share. When the stock option was granted two years ago, the share price was $11. To find the purchase, she borrowed $10,000 from her bank. During the year, she paid interest of $800 on the loan. The previous year, Avery had unwisely invested in commodity futures and lost a large portion of her savings. She considered this loss to be a business loss but was unable to use the full amount for tax purposes because her other income was not sufficient. Of the total loss, $6,000 is unused. 3. 4. $ 4,000 1,800 35,000 26,000 As well, Avery had the following receipts for 2021: Dividends from taxable Canadian corporations (Eligible) Dividends of $2,000 from a foreign corporation, less foreign taxes of $200 Cash received from RRSP withdrawal used to purchase home Proceeds from the sale of public corporation shares (originally purchased for $20,000) In 2021, she made the following disbursements: Winnipeg home down payment (first home) Mortgage payments on her new home Life insurance Charitable donations Contribution to a federal political party Tuition fees to a university (one-day course) 5. $60,000 1,000 400 800 800 300 Avery Swan is 30 years old and single. She is employed as a middle-level manager with a national Canadian company. After living and working for five years in Regina, Saskatchewan, she was transferred to her employer's office in Winnipeg, Manitoba on December 15, 2021. Her financial transactions for the 2021 taxation year are shown below. 1. Avery receives an annual salary of $70,000, but her take-home pay for the year was only $50,944 as shown below: Gross salary $70,000 Amounts withheld by employer: Income tax (13,000) Company pension contribution (2,000) Canada Pension Plan (enhanced contribution $290) (3,166) Employment Insurance (890) $50.944 2. During the current year, Avery purchased 1,000 shares of her employer's company (a public corporation) under a stock option program. The shares cost $10 each and at the time of purchase had a market value of $14 per share. When the stock option was granted two years ago, the share price was $11. To find the purchase, she borrowed $10,000 from her bank. During the year, she paid interest of $800 on the loan. The previous year, Avery had unwisely invested in commodity futures and lost a large portion of her savings. She considered this loss to be a business loss but was unable to use the full amount for tax purposes because her other income was not sufficient. Of the total loss, $6,000 is unused. 3. 4. $ 4,000 1,800 35,000 26,000 As well, Avery had the following receipts for 2021: Dividends from taxable Canadian corporations (Eligible) Dividends of $2,000 from a foreign corporation, less foreign taxes of $200 Cash received from RRSP withdrawal used to purchase home Proceeds from the sale of public corporation shares (originally purchased for $20,000) In 2021, she made the following disbursements: Winnipeg home down payment (first home) Mortgage payments on her new home Life insurance Charitable donations Contribution to a federal political party Tuition fees to a university (one-day course) 5. $60,000 1,000 400 800 800 300