Ju Sanchez made a permanent move to Canada on 8/31/20, from Japan, where he owned the following in Canadian Dollars): Asset ACB 1/1/20 FMV 6/30/20 FMV 8/31/20 FMV 12/31/20 FMV Dwelling $185,000 $210,000 $205,000 $204,000 $208,000 Shares in Japanese Co.'s * $122,000 $125,000 $126,000 $120,000 $110,000 * The shares provide monthly dividends of $450, net of Japanese Taxes of $50. For the period 9/1/20 to 12/31/20, Mr. Sanchez earned Net Salary of $21,630 after deduction of $1,585 for CPP, $585 for El and $6,200 for Taxes. He also earned $98 in interest on cash in Canadian bank accounts. Assuming Mr. Sanchez continued to own the Japanese assets as of 12/31/20, calculate his Canadian federal taxes payable / refundable for 2020