Jessica Pinkman is 42 years old. She was born on March 1, 1980. She is married and has 3 children aged 2, 5 and 8 years old. She is employed as a security consultant at Los Pollos Hermanos Distribution Ltd and has an annual salary of $150,000. Her 2022 T4 is providedbelow.

She has asked you whethershe will have a federalincome tax payableor refund for 2022

• Her spouse's name is Wendel Pinkman and he was born on May 14, 1984.
• Her children's names and birthdates are:
  • Prethi Pinkman,daughter, January 10, 2014,
  • Paula Pinkman, daughter, June 22, 2017, and
  • Parminder Pinkman,son, February 18, 2020.
• Prethi, Paula and Parminder each have a physicalinfirmity (hearing impairment)
• Her employer paid for the $400/month underground parkingspot at the companys head office for the entire year. The employment income reported on her 2022 T4 does not includethis amount.
• Her employer gave her a $6,000 Vespa scooter as an award for her 15-year work anniversary on October10, 2022. The employment income reported on her 2022 T4 does not includethis amount.
• Her employer gave her a $25 company t-shirt for her to wear while workingfrom home. The employment income reported on her 2022 T4 does not include this amount.
• Her employer provided her with a smartphone and paid the monthly fee of $73.45 (inclusive of HST) for the entire year. Jessica used the smartphone for personal purposes 40% of the time and for employment purposes60% of the time. The employment incomereported on her 2022 T4 does not include this amount.
• Her employer paid $2,400 in premiumsfor her towards her membership in the company-sponsored group disability plan. The employment income reported on her 2022 T4 does not includethis amount.
• Her employer allowed her towork from home throughout 2022. She incurred the following expenses while working from home:
  • Utilities $2,800
  • Repairs and maintenance (roof repair) $8,000
• Property taxes $8,200
• House insurance $2,400
• Interest on mortgage$15,000
• Repainting of her home office$650
• Home internet service fees $1,080
• Long distance telephone charges(100% work related)$320
• Jessicas home has 2,400square feet of living space.She uses 240 square feet for her work space in the home.
• Jessicas work space at home is used exclusively for the purpose of carrying out her employment duties and is used on a regularand continuous basisfor meeting clients of Los Pollos (throughMS Teams).
• Jessica purchaseda new desk and chair for her home office for a combined cost of $3,500(before HST).
• Jessica also purchased a new SurfaceBook 3 laptop to use for employment purposesfrom home at a cost of $2,849 (inclusive of HST)
• She earned $9,500 in intereston her investments. She receiveda T5 tax slip for this interest amount from Laurentian Bank
• She received a $6,000cash dividend from her sharesin Royal Bank of Canada,an eligible Canadian corporation
• Jessica made an RRSP contribution of $18,000. She made her RRSP contribution with InvestSimple, on February 20,2023. She received an RRSPContribution tax receiptfrom InvestSimple in early March 2023 for this contribution.
• Jessica's 2021 Earned Incomewas $125,000.
• Jessica paid DayCaresRus $20,000for childcare expensesduring the year ($11,000for Prethi and $9,000 for Paula).
• She is required by her employer to use her own automobile, a Jeep Cherokee, in the courseof her employment. Her total automobile costs for the year, includingmonthly lease costs, gas, repairs and maintenance, are $9,700. She drove her car 22,000 kilometres during the year; 12,000 kilometres of this amount was for employment purposes.
• Her spouse had employment incomein 2022 of $8,000 from his part-time job.
• Jessica was enrolled as a part-time student for 8 months in 2022 at the GTAs preeminent post-secondary institution, Seneca College, and took three courses during the year at a cost of $7,500.
• In addition to the donations reportedon her T4, Jessica made charitable donations of

$5,400 to the United Way in 2022.

• Jessica incurred medical expenses of $6,600 for her family for the 12-month period ending on October30, 2022. This was the 12-month period ending in 2022 for which she incurred the highestamount of medicalexpenses. For the 2022 calendaryear, her medicalexpenses for her family totaled$5,300.

Regarding medicalexpenses in the CanTax Assignment, you must completethe T1-MED form.

• Date of Payment: any date in 2022
• Name of Patient: JessicaPinkman
• Description of Medical Expenses: Prescription drugs
• Amount Paid: 6,600