Income tax return and policy

The T4 tax summary forms for the family of Susan and Tom in 2021 are in the following table. We also know that Susan and Tom are both 30 years old and are married with a three-year-old daughter. They live and work in Saskatoon. This couple spent $500 per month on the daycare of their daughter. Box category Susan Tom 14 Employment income $30,000 $120,000 16 Employee's CPP contribution $300 $3,000 18 Employee's EI premiums $100 $800 20 RPP (registered pension plan) contributions $10,000

Go to https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packagesyears/generalincome-tax-benefit-package.html to find appropriate tax forms and tax guides.

Calculate the average federal income tax rate based on the gross total income for Susan and for Tom, and determine whether the income tax system is progressive, proportional, or regressive.