Joe Blow Inc. of Toronto, Ontario and it's shareholder Joe Blow filed the company's annual tax returns. Along with the return were the company financial statements (used to provide the numbers on the company's tax return). There were various business expenses--one of these expenses included banquet facilities and food in the amount $45,000 which corresponded to the date of Mr. Blow's son's wedding. 2. Jane Doe of London, Ontario is a car salesperson who earned commissions totaling $300,000 in the tax year 2020. These commissions included vehicle sales and commissions on warranty sales. On her 2020 personal income tax return, Jane reported only the commissions related to the warranty sales in the amount of $100,000. Discuss the following questions for both above scenarios: 

1.Were these instances of tax avoidance or evasion (define? Letter of the law vs spirit of the law) 

2.What was done wrong (how were taxes affected) 

3.What possible consequences? (payment-balance, interest, penalties, charges, jail, etc)