John Barron carries on a business as a sole proprietor and plans to file his $2023$ income tax return on June $15,2024.$ His balance$-$due day is:

April $30,2023.$

April $30,2024.$

June $15,2024.$

June $15,2023.$

Bunly Im carries on a business as a sole proprietor. Which of the following dates are correct for the date by which his income tax return for a year must $20$ filed $(1$st item$)$ and his due date for the payment of any income tax balance owing $(2$nd item$)?$

April $30,$ April $30.$

June $15,$ April $30.$

April $30,$ June $15.$

June $15,$ June $15.$

Mr$.$ Finlay, a retired individual whose only income was pension income, dies on August $15,2023.$ By what date must Mr$.$ Finlay's final $2023$ income tax return be filed?

April $30,2024$

February $28,2024.$

February $15,2024$

December $31,2023.$

Ms$.$ Ali, an individual who carried on a music education business as a sole proprietor, dies on November $15,2023.$ What is the latest filing date for her $2023$ income tax return?

April $30,2024.$

May $15,2024$

May $30,2024$

June $15,2024$

Which of the following considerations is NOT relevant in the determination of whether an individual performing work is an employee or an independent contractor?

Opportunity for profit.

Hours per week spent at work site.

Ability to subcontract to others.

Ownership of tools.

Veronica mows lawns in the summer. In $2023$ she was paid directly by homeowners for her work, in some case on the basis of the completed job, in other cases at an hourly rate. Her friend Jonathon does the same work. However, he is paid at an hourly rate by a lawn maintenance company Which of the following statements is correct?

Veronica earns business income and Jonathon earns employment income. Veronica will be able to deduct more expenses than Jonathon.

Veronica and Jonathon both earn employment income.

Veronica earns business income and Jonathon earns employment income. Their deductible expenses will be the same.

Veronica and Jonathon both earn business income.

Which of the following groups of factors are used by the courts in order to determine a taxpayer's status as an employee or a self$-$employed contractor?

Intent, control, ownership of tools, number of hours worked per week.

Intent, ability to subcontract, the type of work being undertaken, ownership of tools.

Intent, control, ownership of tools, opportunity for profit.

Intent, ability to subcontract, the location of the work site, opportunity for profit.

Indicate which of the following benefits provided by an employer is NOT required to be included in employment income.

Reimbursement of moving expenses as result of an employer required move.

Travel expenses of an employee's spouse to an event in which the spouse's presence is not required.

Premiums paid by an employer to a plan that provide periodic payments designed to replace employment income if the employee is injured or becomes disabled.

Individual premiums required under a provincial hospitalization plan.