Kevin Smith is a senior sales manager at Tradeco Ltd. He worked for the same company for a number of years and was using his good friend's neighbor to do his taxes but this year he got a reassessment from CRA and may end up paying back a large amount of money. He wasn't too happy with his current situation and asked you to help him with reassessment. He disagrees with the reassessment and asked you to file a Notice of Objection. He did not bring the reassessment notice but assures you that it is wrong. Kevin also asked you to prepare his current year taxes as he decided that from now on he would be using a professional to prepare his taxes. Kevin provided you with his personal information that you will need to prepare his tax return: Name: Kevin Smith SIN: 999 999 998 Marital Status: Married Date of Birth: June 15, 1970 Address: 402 25 Ave NW Calgary, Alberta T2M 2A7 Kevin's mother, Mary, moved with him after his father passed away. She is dependent on Kevin for day-to-day living. She was recently diagnosed with the onset of dementia by her doctor and they are awaiting further results and diagnosis form some recent tests. She receives a modest $12,486 in pensions as her total income. Her date of birth is July 24, 1945 and Kevin's sister prepares her tax return (SIN 999 999 899). Kevin's spouse, Rose, does not have any income. Her date of birth is January 15, 1973; her SIN is 999 989 999. Kevin gave you the following receipts for the health care expenses he paid in the year, which were quite sizeable: For Kevin: Dental - Dr. Paul Swiss on March 26 for $1,300 Dental - Dr. Paul Swiss on April 3 for $1,750 For Kevin's mother: Medically prescribed painkillers - $575 Kevin has health and dental insurance at work, but these amounts were not covered as the dental insurance has a 50% co-pay provision. He made donations to the The Mustard Seed of $100 and the Make a Wish Foundation for $320 which he tries to make a habit of doing every year. Kevin paid Canadian Professional Sales Association dues $1,300 and made $3,500 in RRSP contributions. His Notice of Assessment shows his RRSP contribution limit to be $31,300.