In 2017, Julia transfers shares of a Canadian public corporation to Caesar. Julia acquired the shares for a total cost of $5,200 in 2014. At the time of the transfer the FMV of the shares was $10,800. In 2018 the shares paid eligible dividends of $1,200. Assume that in 2019, Caesar will sell the shares for a total of $16,400. Indicate the resulting net income for Julia and Caesar in each of 2017, 2018, and 2019 by filling in the chart below. You do not need to show your work. Please show your work. f there are no tax consequences for a given year, indicate by writing Nil or 0. Assume the following for each set of independent facts:

1. Caesar is Julias minor child and the shares were given to Caesar as a gift
2. Caesar is Julias spouse, no election was made, and the shares were sold to Caesar for $8,300
3. Caesar is Julias spouse, the couple elects out of ITA 73(1), and the shares were sold to Caesar for $11,700

3a.) Show your work

Consequences to Julia			Consequences to Caesar
2017	2018	2019	2017	2018	2019

3b.) Show your work

Consequences to Julia			Consequences to Caesar
2017	2018	2019	2017	2018	2019

3c.) Show you work

Consequences to Julia			Consequences to Caesar
2017	2018	2019	2017	2018	2019