Fundaentals of Income Tax-Case Study 2019 Case Study Read the information below and then answer the questions which follow Senja (born on December 2, 1971) is married to Jeremy Anderson (born on April 5, 1960 They are the parents of three children: O Derrick-born on July 9, 1999 Wayne-born on January 15, 2004; and OChelsen-born on May 28, 2008 Chelsea is unable to walk and uses a wheelchair. She has Formn T2201 on file with CRA and Jeremy has claimed the disability transfer for Chelsen in previous years. In 2013, Sonja had suffered an injury that caused her to go blind. She has Form T2201 on file with CHRA. For the first part of 2018, she received $8,500 in income from a group ickness or acident insurance plan, which was an employee-pay-all plan that only she contributed to. She never received a slip for this benefit. She received Worker's Compensation Benefits (WCB) of $7,800, reported on a T5007 slip. In April, Sonja inherited $23,000 from her late great-aunt. She set $15,000 aside with other Bvings to use as a down payment on a new home later in the year and put $1,000 each into savings accounts for her three children. Each of the children earned $25 of interest from these savings accounts. The bank did not issue information slips for the interest paid. Sonja contributed the remaining $5,000 of inheritance to a spouse or common-law partner KtSP. Sonja's RRSP limit is $4,000, and Jeremy's is $23,000. Jeremy worked for Grant Manufacturing in Old City. In February, Jeremy's union called a strike; during that time, he received $1,200 in strike pay. Jeremy has a receipt for $450 paid in union dues last year May was Jeremy's last month with Grant Manufacturing. He has a receipt for $6,000 from the portion of the retiring allowance that he contributed into his RRSP. In June, Jeremy took out $2,000 from the RRSP Sonja had contributed for him in April. On August 1, he started a new job at AA Consulting Inc in Your City For the last 10 years, the family has resided in a house they owned at 789 King Street, Old City, YP, for which they paid $1,425 in property taxes for the first part of the year. On July 1st, they moved to their new home at 522 Orangewood Drive, Your City, which is 120 km away from their old home (assume a per km rate of $0.50), The family did not stop for any meals when travelling and did not live in any temporary lodging. They paid Gentle Moves $2,500 for the transportation of their household and $100 for boxes and other moving supplies. The old house, which they originally bought for $300,000 in Old City, was sold in July for $400,000. They paid $1,300 in legal fees related to the sale and a $20,000 commission to the real estate agent. They bought their new home for $450,000 and paid $1,750 for legal fees to purchase the home and $300 for transfer of the title. Property taxes on the new home for the last 6 months of the year amounted to $1,800. 0 2019 H&R Block Canada, Inc. 3 Fundamentals of Income Tax-Case Study 2019 Their new home in Your City is 8 km from AA Consulting Inc and 12 km from ABC Inc. The old home was 122 km from AA Consulting Inc and 115 km from ABC Inc. Neither employer paid them anything to move to Your City Before moving into the new home, the family had spent $15,000 from the mortgage to Fenovate the house in order to make it accessible for Chelsea's wheelchair. These renovations did not increase the value of the house and they would not typically have been incurred by persons who do not have severe and prolonged mobility impairment. went back to work in September but in order to do so she required specialized job coaching; she also needed to purchase equipment and software to allow her to read print. During the first month she worked at ABC Inc., she paid for attendant care to help her get acelimatized to the job. She has a note from a doctor certifying that the special services were necessary in order to work and she has a prescription for the software and equipment. Altogether, these expenses came to $6,100 and Sonja has decided to claim them as disability supports and not medical expenses. In the fall, Jeremy and Sonja asked her mother, Shauna Davis, to come over on nights when both of them worked and keep an eye on the kids. Over that time, they paid her a token amount of $800 for this service. Shauna gave them two $400 receipts (one for Chelsea and one for Wayne) that included her Social Insurance Number. Shauna was the only child care provider they had last year. During the first part of the year, Derrick worked at the local mall and has a T4 from the Dollar Store. In the fall, Derrick attended university. He has a T2202A slip showing 4 months of full time enrolment and tuition fees of $3,200. Derrick received a scholarship of $6,235 from the local university. Wayne earned $2,000 doing odd jobs during the summer. Last year, Sonja paid $1,500 to an orthodontist to fix Wayne's teeth. Sonja has been supporting the Salvation Army for many years. Last year she donated $350. All information slips are reproduced on the following pages. Based on the information provided here and on the T-slips, answer the questions on the pages that follow the information slips. Fundamentals of Income Tax-Ca T4 Statement of Remuneration Pais tat de la rmunration payle Can Aperce aen Cenate Year Annte 2018 Engomet n e 23,076,92 eek ntanig Grant Manufacturing 11,805,30 22 14 uneleaan ee rce toe Pmena 24 23,076,92 o d yw 969,06 b 16 4 e 10 YP Ee eiu d a -a 17 reement Sormeeeese 28 23,076,92 805 020 351 29 nndn-ine t Cotoe ndicale- 22 n ' pnsne gre 212 450,00 44 383,08 arme de poye t-Nom Enplyer's nae and ad Ctid re 3 D de btan ge 4 nare w Anderson Jeremy 40 1,020,00 20 P tePgston daamnt dPAtn sPOe 50 Peonaume-Ine 20e Fadeur degdn-ge 2 622 Orangewood Drive 45986522 2,085,00 52 Your City, YP, Xox oxo Erge'sPPP se r C dean aPAPa vor au vers 55 Sant eugies P 58 AnuMota owC anut-Matnt -Care f-Ce 150,00 Ohar noaso (see eve 1,700.00 40 38 3,400.00 39 Anort-M Aur renseignets var au ves Aeart Mirdet Por-C Anout-Modet Dx-Cat 12,000,00 8,000.00 66 67 Ce ane Acy Emploer e-Non de eno Agroe dreven Cande T4 Year Ane Statement of Remuneration Paid tat de la rm unration paye AA Consulting Inc. 2018 ometa dedcted-Ine 437 np rrw ge 43 Enoloyment inoorme-ine 1o Pavans tngo-le 0 |14 32,621,00 6,417.90 22 54Enpors ut nunr nde cmpte de remm Prveoe of anpl t Epoes OPP bos- 10e Co 16 Gi ngs Gan acu tit Pronce dengis deereive aCge 30 10 YP 32,621.00 24 1,441.49 S neunbe Nun dasuance Eet-Exegiin Cae Enploynet ade Co ng , Employe's OPPco Ine 30 805 020 351 Oeponie mng Gans t n 12 28 29 17 32,621.00 26 APORRO AC sPAP Emplo's Ep m-e 312 Cin de pye aTAT-gne a2 Employee's name and address-Nom et adresse de remployt Uon ds-ine 212 Co un dcdes- 212 541,51 18 a ea onM 44 Pn-Pu Anderson Jeremy RPP ontdn-Ire 207 Cs un RPA-gn 20r Chatae dnors-e 14 Drs d basace-ig 349 46 900.00 20 Paron aatnat-Ie 20 Fatr d nce-n 20 522 Orangewood Drive Your City, YP, Xox ox0 RPP or OPSPrgsteennunber NagndunRPAudnRFO 50 1,800,00 52 P-A5216 Emyes FPIP pnkun-se ver Citsaons delenglove auRPAP-vor auve POP lumings Gans avurres du RPAP 55 56 Box-Cape Amount- Montant Be-Cace nut-Matart B-Case Other informaton (ee over) Amourt-Mrtyt Autres rnseignemants vair au verso) Bor-Case Anourt-Morta BoCae Anourt-Mortart Bo-Cene Amourt-Morat Protected B when completed / Protg B une fois rempli Protected B when completed / Proteg B une foisremp 14(14) 14 4 Fundamentals of Income Tax- Case Study 2019 5 ey Ageed Cana amed d P ncm T4RSP 2018 2,000.00 200.00 2 805020021 www Anderson Jeremy 805020351 522 Orangewood Drive Your City, YP, x0x oxo Financial Trust u ea ema T4RSP (1 e Protected B when completed /Protig une fois remp ewewc Eng oa Reene Agany Apce dereven dCanads T4 Statement of Remuneration Paid Etat de la rmunration paye nae-Nom de epley Year Anne ABC Inc. 2018 E ment ncons- dng-ige to oneta d w- 14 18,333,40 22 2,540 20 Poune of omae 54 Emoos a t dr ErooeOPP Cotos eampe 16 -h30 PC-low 30 ns ngs Gare seels r enpoer 24 734.25 10 YP 18,333,40 Exempt-Eanpton OPPP E eoe ces Natena ember Erplountcode Enpoyer's OPSp coristdon-ke Co s deenploye auRRO-igne 3 CPPOP pnble amngsu Gans ant dopension-EFC 0 805 020 021 28 18,333,40 17 26 29 EngiesBpnums-n 312 Cttions de ereloysAE-ige 312 Union des-lne 112 Cotsonssndcsg 32 44 Employee's name and address-Nom adresse de rempleye 18 304.28 Lat e npwan-sa - sane-hon Anderson Sonja RPP conrbutions-in 20 Otso niPA-ie2 Chams doom-e 34 Duns de beasancs-g 4 48 20 Penson atumat-Ine 208 fadur deqvne-kgne 200 RPP or DPP gtonb Neagmnt dunkPAoudun RPO8 522 Orangewood Drive 52 Your City, YP, XoX 0x0 | 50 Emoes P pen-5tever Cobaons de fango aPAP-vo auvs PPP sbla earngs Ga satres de FAP 55 56 Bo-C Amourt-Mortart Bo-Cace B-Case Anaurt-Martat Amsust-Mortars Other informaton (see over) Autres enseignements (rair au verso) Ba-Cae fo-Case Bax-Ceser Anourt- Mortat Amourt-Mortant Aourt-Mortsrt T4 (14) Protected B when completed / Protg B une fois rempl Fundamentals of Income Tax-Case Study 2019 Protected B/Proigs shen complatduns t T5007 t of es t de prestdions Agenoe d reen Cend 9ani Agency 805 020 021 7,800.00 hteel 2018 d a w e d pemat n os Workers' Compensation Board Sonja Anderson 522 Orangewood Drive Your City, YP, Xox oxo See e pray nce n par non Con as e o ine vote dwat T4 Statement of Remuneration Paid Etat de la rmunration paye aran Reaue Agency 'sne-m de Apoe d du Cat Year Annee Dollar Store 2018 x deturte 43 mplere sr-gne 4 Er one-1 eve el- 4 150,00 14 22 10,180,00 Preeinaoe Enpe'sCPPo oine 10 Cab deamp -e 30 54 Eves mber deete de e r El esueamings Gars s e Pms demp 10,180,00 10 YP 10 24 330,66 oogmre Mnded mEepion crere e e Enplenwt o Cd Enpovews PPc -i 30 C peau -ge CPROPP gennte ings oaoat got&pensonRsao 810 020 560 28 10,180,00 17 20 seCag AE RPAP s-ine 312 Elig Eoiny'sp Cotators de tp unon dues-re 212 C sdcaes-e 212 Empleyee's name and adaress-Nom t adresse de l'empley 18 44 168,99 -n Anderson Derrick SPP urtng- 20 umdnun A-ne20 Chantae aunms-e4 20 46 Parima mt-Ie 200 Tatr teaceg 20 RPor DPSPeg on mniter N dagiment tnsPANEVn 522 Orangewood Drive 52 Your City, YP, XOX 0X0 50 Drgloys PP u C npoy as FAPor a soeue eaing Gans aries au RAP 55 56 B-Cne Amaurt-Martat B-Case Amount-Morta ox-Case Anourt-Martart Oher information ( over Ce Autres AtMa o-Cane Amount-Mortat B-Cae Amout-Mortat renseignaments (voir au versa) T4 (4) Protected B when completed/ Probege B une fois rempl Fundamentals of Income Tax-Case Study 2019 7 Your City University T4A 2018 Ande and Other me egennisn ntr nr 810 020 560 J #a hepds nda e Anderson he Derrick o Or ain r Akes pomets a vr 522 Orangewood Drive Your City. YP, XOX 0x0 105 6,235,00 So-Ce AnrMta -M nun- -O -C Aau-Mor Boxdae Anou Mete A Mn A Ma A - -Cae eCas Ga Sanda Re Agency Agance du revey Canc Protected B when completed Tuition and Enrolment Certificate For hudt stue his certfeate to a sudent uo was enled duig the caandar yar ie aqualfyng education al program or a specfed educational pgram at po-ondery Tution es paid in respact of the calendar year to any ane nmion have so be moa han $100 Fees pais an iton cartfad by ESDC or to po-secondary educal in Canede fr eounes tat net e e po-cndery school leve, hveto be for coursee taken to get or improve skils in an cecupation, and the student has to be 16 years of age or older before the and of the yaar udents calculate thair provincial or temtorial educatioon amaunts applicable) basad on the nunber of morehs indcated in Box B oerC below Name of progam or ceurse Bachelor of Arts Name and addess afastuden Phudart sumber 810 020 560 Digle uton sesmbr of montvs fr pat-me and ul-ime sevions Session parads, pan me and me Derrick Anderson From To Partime Pulime Y 522 Orangewood Drive Your City, YP, XOx oxo 2018 09 2018 12 $3,200.00 4 Totals $3,200.00 Name and address of educetional naion Your City University Information for students: See the beck of vip 1.fyou want to transler all or part of your tution amount, complete the back of sip 2 T2202A E (18 4A(19 Protected Be Tax-Case Study 2019 Fundamentals of Income 8 For each of the following income types and for each family member (if applicable): 1. Itemize all amounts of this type (indicate who received it and how much). Determine how much of this income, if any, is required to be reported on a tax return. For each taxpayer, state the line(s) on the tax return or forms/schedules on which this should be reported and the total amount to be reported. Ir any item is not reportable for tax purposes, write "Nil and explain the reason why Group sickness or accident insurance plan benefit a. b. WCB benefit Inheritance C. d. Remuneration from employer (salaries, wages, taxable benefits, etc.) Fundamentals of Income Tax-Case Study 2019 9 Strike pay Retiring allowance g. Scholarship Capital gain from sale of the house h. Odd jobs i. O 2019 H&R Block Canada, Inc. Fundamentals of Income Tax-Case Study 2019 10 Who should report the bank interest of $25 that each of the children received? 2 Explain why. a. Chelsea: b. Wayne: Derrick: . Who should report the $2,000 Jeremy had taken out of the RRSP that Sonja had contributed? And who can claim the withholding tax on the T4RSP? 3. Explain why. Jeremy, Sonja, and Derrick are all filing returns this year. For each of the following expense types: 4. OItemize the claim (list all expenses of that type). OState the total dollar amount, if any, which may be claimed and explain. Indicate which forms or schedules need to be completed for the claim. OIndicate on whose return it must be claimed: Jeremy, Sonja, or Derrick (if both Sonja and Jeremy are eligible to claim an item, write "either") If any item cannot be claimed for tax purposes, explain why. Child care . Fundamentals of Income Tax-Case Sudy 2019 11 b. Moving expenses Spousal RRSP contribution c. d. Retiring allowance transfer to RRSP Charitable donation e. f. Disability supports Fundamentsals of Income Tax-Case Study 2019 12 Home accessibility expenses 4. h. Medical expenses i. Home buyers' amount j. Union dues Fundaentals of Income Tax-Case Study 2019 Case Study Read the information below and then answer the questions which follow Senja (born on December 2, 1971) is married to Jeremy Anderson (born on April 5, 1960 They are the parents of three children: O Derrick-born on July 9, 1999 Wayne-born on January 15, 2004; and OChelsen-born on May 28, 2008 Chelsea is unable to walk and uses a wheelchair. She has Formn T2201 on file with CRA and Jeremy has claimed the disability transfer for Chelsen in previous years. In 2013, Sonja had suffered an injury that caused her to go blind. She has Form T2201 on file with CHRA. For the first part of 2018, she received $8,500 in income from a group ickness or acident insurance plan, which was an employee-pay-all plan that only she contributed to. She never received a slip for this benefit. She received Worker's Compensation Benefits (WCB) of $7,800, reported on a T5007 slip. In April, Sonja inherited $23,000 from her late great-aunt. She set $15,000 aside with other Bvings to use as a down payment on a new home later in the year and put $1,000 each into savings accounts for her three children. Each of the children earned $25 of interest from these savings accounts. The bank did not issue information slips for the interest paid. Sonja contributed the remaining $5,000 of inheritance to a spouse or common-law partner KtSP. Sonja's RRSP limit is $4,000, and Jeremy's is $23,000. Jeremy worked for Grant Manufacturing in Old City. In February, Jeremy's union called a strike; during that time, he received $1,200 in strike pay. Jeremy has a receipt for $450 paid in union dues last year May was Jeremy's last month with Grant Manufacturing. He has a receipt for $6,000 from the portion of the retiring allowance that he contributed into his RRSP. In June, Jeremy took out $2,000 from the RRSP Sonja had contributed for him in April. On August 1, he started a new job at AA Consulting Inc in Your City For the last 10 years, the family has resided in a house they owned at 789 King Street, Old City, YP, for which they paid $1,425 in property taxes for the first part of the year. On July 1st, they moved to their new home at 522 Orangewood Drive, Your City, which is 120 km away from their old home (assume a per km rate of $0.50), The family did not stop for any meals when travelling and did not live in any temporary lodging. They paid Gentle Moves $2,500 for the transportation of their household and $100 for boxes and other moving supplies. The old house, which they originally bought for $300,000 in Old City, was sold in July for $400,000. They paid $1,300 in legal fees related to the sale and a $20,000 commission to the real estate agent. They bought their new home for $450,000 and paid $1,750 for legal fees to purchase the home and $300 for transfer of the title. Property taxes on the new home for the last 6 months of the year amounted to $1,800. 0 2019 H&R Block Canada, Inc. 3 Fundamentals of Income Tax-Case Study 2019 Their new home in Your City is 8 km from AA Consulting Inc and 12 km from ABC Inc. The old home was 122 km from AA Consulting Inc and 115 km from ABC Inc. Neither employer paid them anything to move to Your City Before moving into the new home, the family had spent $15,000 from the mortgage to Fenovate the house in order to make it accessible for Chelsea's wheelchair. These renovations did not increase the value of the house and they would not typically have been incurred by persons who do not have severe and prolonged mobility impairment. went back to work in September but in order to do so she required specialized job coaching; she also needed to purchase equipment and software to allow her to read print. During the first month she worked at ABC Inc., she paid for attendant care to help her get acelimatized to the job. She has a note from a doctor certifying that the special services were necessary in order to work and she has a prescription for the software and equipment. Altogether, these expenses came to $6,100 and Sonja has decided to claim them as disability supports and not medical expenses. In the fall, Jeremy and Sonja asked her mother, Shauna Davis, to come over on nights when both of them worked and keep an eye on the kids. Over that time, they paid her a token amount of $800 for this service. Shauna gave them two $400 receipts (one for Chelsea and one for Wayne) that included her Social Insurance Number. Shauna was the only child care provider they had last year. During the first part of the year, Derrick worked at the local mall and has a T4 from the Dollar Store. In the fall, Derrick attended university. He has a T2202A slip showing 4 months of full time enrolment and tuition fees of $3,200. Derrick received a scholarship of $6,235 from the local university. Wayne earned $2,000 doing odd jobs during the summer. Last year, Sonja paid $1,500 to an orthodontist to fix Wayne's teeth. Sonja has been supporting the Salvation Army for many years. Last year she donated $350. All information slips are reproduced on the following pages. Based on the information provided here and on the T-slips, answer the questions on the pages that follow the information slips. Fundamentals of Income Tax-Ca T4 Statement of Remuneration Pais tat de la rmunration payle Can Aperce aen Cenate Year Annte 2018 Engomet n e 23,076,92 eek ntanig Grant Manufacturing 11,805,30 22 14 uneleaan ee rce toe Pmena 24 23,076,92 o d yw 969,06 b 16 4 e 10 YP Ee eiu d a -a 17 reement Sormeeeese 28 23,076,92 805 020 351 29 nndn-ine t Cotoe ndicale- 22 n ' pnsne gre 212 450,00 44 383,08 arme de poye t-Nom Enplyer's nae and ad Ctid re 3 D de btan ge 4 nare w Anderson Jeremy 40 1,020,00 20 P tePgston daamnt dPAtn sPOe 50 Peonaume-Ine 20e Fadeur degdn-ge 2 622 Orangewood Drive 45986522 2,085,00 52 Your City, YP, Xox oxo Erge'sPPP se r C dean aPAPa vor au vers 55 Sant eugies P 58 AnuMota owC anut-Matnt -Care f-Ce 150,00 Ohar noaso (see eve 1,700.00 40 38 3,400.00 39 Anort-M Aur renseignets var au ves Aeart Mirdet Por-C Anout-Modet Dx-Cat 12,000,00 8,000.00 66 67 Ce ane Acy Emploer e-Non de eno Agroe dreven Cande T4 Year Ane Statement of Remuneration Paid tat de la rm unration paye AA Consulting Inc. 2018 ometa dedcted-Ine 437 np rrw ge 43 Enoloyment inoorme-ine 1o Pavans tngo-le 0 |14 32,621,00 6,417.90 22 54Enpors ut nunr nde cmpte de remm Prveoe of anpl t Epoes OPP bos- 10e Co 16 Gi ngs Gan acu tit Pronce dengis deereive aCge 30 10 YP 32,621.00 24 1,441.49 S neunbe Nun dasuance Eet-Exegiin Cae Enploynet ade Co ng , Employe's OPPco Ine 30 805 020 351 Oeponie mng Gans t n 12 28 29 17 32,621.00 26 APORRO AC sPAP Emplo's Ep m-e 312 Cin de pye aTAT-gne a2 Employee's name and address-Nom et adresse de remployt Uon ds-ine 212 Co un dcdes- 212 541,51 18 a ea onM 44 Pn-Pu Anderson Jeremy RPP ontdn-Ire 207 Cs un RPA-gn 20r Chatae dnors-e 14 Drs d basace-ig 349 46 900.00 20 Paron aatnat-Ie 20 Fatr d nce-n 20 522 Orangewood Drive Your City, YP, Xox ox0 RPP or OPSPrgsteennunber NagndunRPAudnRFO 50 1,800,00 52 P-A5216 Emyes FPIP pnkun-se ver Citsaons delenglove auRPAP-vor auve POP lumings Gans avurres du RPAP 55 56 Box-Cape Amount- Montant Be-Cace nut-Matart B-Case Other informaton (ee over) Amourt-Mrtyt Autres rnseignemants vair au verso) Bor-Case Anourt-Morta BoCae Anourt-Mortart Bo-Cene Amourt-Morat Protected B when completed / Protg B une fois rempli Protected B when completed / Proteg B une foisremp 14(14) 14 4 Fundamentals of Income Tax- Case Study 2019 5 ey Ageed Cana amed d P ncm T4RSP 2018 2,000.00 200.00 2 805020021 www Anderson Jeremy 805020351 522 Orangewood Drive Your City, YP, x0x oxo Financial Trust u ea ema T4RSP (1 e Protected B when completed /Protig une fois remp ewewc Eng oa Reene Agany Apce dereven dCanads T4 Statement of Remuneration Paid Etat de la rmunration paye nae-Nom de epley Year Anne ABC Inc. 2018 E ment ncons- dng-ige to oneta d w- 14 18,333,40 22 2,540 20 Poune of omae 54 Emoos a t dr ErooeOPP Cotos eampe 16 -h30 PC-low 30 ns ngs Gare seels r enpoer 24 734.25 10 YP 18,333,40 Exempt-Eanpton OPPP E eoe ces Natena ember Erplountcode Enpoyer's OPSp coristdon-ke Co s deenploye auRRO-igne 3 CPPOP pnble amngsu Gans ant dopension-EFC 0 805 020 021 28 18,333,40 17 26 29 EngiesBpnums-n 312 Cttions de ereloysAE-ige 312 Union des-lne 112 Cotsonssndcsg 32 44 Employee's name and address-Nom adresse de rempleye 18 304.28 Lat e npwan-sa - sane-hon Anderson Sonja RPP conrbutions-in 20 Otso niPA-ie2 Chams doom-e 34 Duns de beasancs-g 4 48 20 Penson atumat-Ine 208 fadur deqvne-kgne 200 RPP or DPP gtonb Neagmnt dunkPAoudun RPO8 522 Orangewood Drive 52 Your City, YP, XoX 0x0 | 50 Emoes P pen-5tever Cobaons de fango aPAP-vo auvs PPP sbla earngs Ga satres de FAP 55 56 Bo-C Amourt-Mortart Bo-Cace B-Case Anaurt-Martat Amsust-Mortars Other informaton (see over) Autres enseignements (rair au verso) Ba-Cae fo-Case Bax-Ceser Anourt- Mortat Amourt-Mortant Aourt-Mortsrt T4 (14) Protected B when completed / Protg B une fois rempl Fundamentals of Income Tax-Case Study 2019 Protected B/Proigs shen complatduns t T5007 t of es t de prestdions Agenoe d reen Cend 9ani Agency 805 020 021 7,800.00 hteel 2018 d a w e d pemat n os Workers' Compensation Board Sonja Anderson 522 Orangewood Drive Your City, YP, Xox oxo See e pray nce n par non Con as e o ine vote dwat T4 Statement of Remuneration Paid Etat de la rmunration paye aran Reaue Agency 'sne-m de Apoe d du Cat Year Annee Dollar Store 2018 x deturte 43 mplere sr-gne 4 Er one-1 eve el- 4 150,00 14 22 10,180,00 Preeinaoe Enpe'sCPPo oine 10 Cab deamp -e 30 54 Eves mber deete de e r El esueamings Gars s e Pms demp 10,180,00 10 YP 10 24 330,66 oogmre Mnded mEepion crere e e Enplenwt o Cd Enpovews PPc -i 30 C peau -ge CPROPP gennte ings oaoat got&pensonRsao 810 020 560 28 10,180,00 17 20 seCag AE RPAP s-ine 312 Elig Eoiny'sp Cotators de tp unon dues-re 212 C sdcaes-e 212 Empleyee's name and adaress-Nom t adresse de l'empley 18 44 168,99 -n Anderson Derrick SPP urtng- 20 umdnun A-ne20 Chantae aunms-e4 20 46 Parima mt-Ie 200 Tatr teaceg 20 RPor DPSPeg on mniter N dagiment tnsPANEVn 522 Orangewood Drive 52 Your City, YP, XOX 0X0 50 Drgloys PP u C npoy as FAPor a soeue eaing Gans aries au RAP 55 56 B-Cne Amaurt-Martat B-Case Amount-Morta ox-Case Anourt-Martart Oher information ( over Ce Autres AtMa o-Cane Amount-Mortat B-Cae Amout-Mortat renseignaments (voir au versa) T4 (4) Protected B when completed/ Probege B une fois rempl Fundamentals of Income Tax-Case Study 2019 7 Your City University T4A 2018 Ande and Other me egennisn ntr nr 810 020 560 J #a hepds nda e Anderson he Derrick o Or ain r Akes pomets a vr 522 Orangewood Drive Your City. YP, XOX 0x0 105 6,235,00 So-Ce AnrMta -M nun- -O -C Aau-Mor Boxdae Anou Mete A Mn A Ma A - -Cae eCas Ga Sanda Re Agency Agance du revey Canc Protected B when completed Tuition and Enrolment Certificate For hudt stue his certfeate to a sudent uo was enled duig the caandar yar ie aqualfyng education al program or a specfed educational pgram at po-ondery Tution es paid in respact of the calendar year to any ane nmion have so be moa han $100 Fees pais an iton cartfad by ESDC or to po-secondary educal in Canede fr eounes tat net e e po-cndery school leve, hveto be for coursee taken to get or improve skils in an cecupation, and the student has to be 16 years of age or older before the and of the yaar udents calculate thair provincial or temtorial educatioon amaunts applicable) basad on the nunber of morehs indcated in Box B oerC below Name of progam or ceurse Bachelor of Arts Name and addess afastuden Phudart sumber 810 020 560 Digle uton sesmbr of montvs fr pat-me and ul-ime sevions Session parads, pan me and me Derrick Anderson From To Partime Pulime Y 522 Orangewood Drive Your City, YP, XOx oxo 2018 09 2018 12 $3,200.00 4 Totals $3,200.00 Name and address of educetional naion Your City University Information for students: See the beck of vip 1.fyou want to transler all or part of your tution amount, complete the back of sip 2 T2202A E (18 4A(19 Protected Be Tax-Case Study 2019 Fundamentals of Income 8 For each of the following income types and for each family member (if applicable): 1. Itemize all amounts of this type (indicate who received it and how much). Determine how much of this income, if any, is required to be reported on a tax return. For each taxpayer, state the line(s) on the tax return or forms/schedules on which this should be reported and the total amount to be reported. Ir any item is not reportable for tax purposes, write "Nil and explain the reason why Group sickness or accident insurance plan benefit a. b. WCB benefit Inheritance C. d. Remuneration from employer (salaries, wages, taxable benefits, etc.) Fundamentals of Income Tax-Case Study 2019 9 Strike pay Retiring allowance g. Scholarship Capital gain from sale of the house h. Odd jobs i. O 2019 H&R Block Canada, Inc. Fundamentals of Income Tax-Case Study 2019 10 Who should report the bank interest of $25 that each of the children received? 2 Explain why. a. Chelsea: b. Wayne: Derrick: . Who should report the $2,000 Jeremy had taken out of the RRSP that Sonja had contributed? And who can claim the withholding tax on the T4RSP? 3. Explain why. Jeremy, Sonja, and Derrick are all filing returns this year. For each of the following expense types: 4. OItemize the claim (list all expenses of that type). OState the total dollar amount, if any, which may be claimed and explain. Indicate which forms or schedules need to be completed for the claim. OIndicate on whose return it must be claimed: Jeremy, Sonja, or Derrick (if both Sonja and Jeremy are eligible to claim an item, write "either") If any item cannot be claimed for tax purposes, explain why. Child care . Fundamentals of Income Tax-Case Sudy 2019 11 b. Moving expenses Spousal RRSP contribution c. d. Retiring allowance transfer to RRSP Charitable donation e. f. Disability supports Fundamentsals of Income Tax-Case Study 2019 12 Home accessibility expenses 4. h. Medical expenses i. Home buyers' amount j. Union dues