Ju Sanchez made a permanent move to Canada on 8/31/21, from Japan, where he owned the following (in Canadian Dollars): Asset Dwelling Shares in Japanese Co.'s * ACB $185,000 $122,000 1/1/21 FMV 6/30/21 FMV 8/31/21 FMV 12/31/21 FMV $210,000 $125,000 $205,000 $126,000 $204,000 $208,000 $110,000 * The shares provide monthly dividends of $450, net of Japanese Taxes of $50. $120,000 For the period 9/1/21 to 12/31/21, Mr. Sanchez received Net Salary in Cash of $21,580 after deduction of $1,685 for CPP, $535 for EI 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 12/31/21, calculate his Canadian federal taxes payable/refundable for 2021.