Mis Patricia separatod from her husband late in 2019. Custooy of her throe children agos 14, 10, and 7 was granted to her as part of an agrooment property referenced to the income Tax Act, as necessary that was worked out with her husband in Family Court. The oldest chid, Real, is 20 years od and therefore, not part of the agreement although he lves with her and the other chidren. to make a fresh start, on January 15, 2020. she resigned from her position in Elmira, Ontario, where she had been employed by the same employer since November 2002. She took a position in Dundas, Ontario, about 55 kilometres away Ms Patricia has always prepared her awr tax telur in previous years, but because of the extraordinary events of 2019 and 2020, she is having some difficulty with the preparation of her telurn She has come to you for help having already correctly calculated her name under Subdivisions a, b and of Division , as follows 2019 2020 Subdivision Salary from both employers in 2020) $ 66,500 $95.00 Taxable group form ite Insurance premium paid by both employers in 2020) 450 495 Taxable car banalit 4350 500g Deducible gule on allows (350) (400) Deducible RPP contributions (defined benefit plans) 4.800) 5.600 Net Subdivision a income 586.15 3949 Subdivision b Business incomatos) from partnership share drawing from partnership in hath year $1.000) $ (1000)6.000 Properly income Nel rental income bas) from apartment building Closs is before CCA 10,050 2,000) Crossed up didends from acthc busince income of a CCPC 1.100 1.200 Savings Bond Interest 3300 3.500 Deductii interest on han to buy shares (200) 1200) Nel Subdivision income 5 13.250 $8.50 Subdivision Taxable capital gain on sale of sharcs Taxable capital gain on sale or cottage Taxable cap again on sale of painting NetSuivisione come S 6.200 $ 6.500 8000 1.200 56200 15.70 Total income from above source $106.600 118283 Additional Information for 2020: (1) She made a lump surt direct transfer of $27,000 to her RRSP out of the RPP of her fumer employer who has made vested contributions since January 1, 2007 12) During 2020 she received a retiring allowance of 582 000 for long service from her previous employer (3) During 2020, she made the following selected expenditures 1. contrbubon to her RRSP n respect of 2020, consisting of S42,000 in January 2020 and another $14,000 in October 2020. Her employer reported a pension adjustment (PA) 0$7,500 for 2019. From pnor years Mis Outovit had carryforward room of $40,000 which she has not used up yet legal focs- i forbion in Family Court 52600 2. for appealing an income tax assessment which she lost 900 5.3 500 (c) care for her children - 3. food and clothing 56 500 1. babysitter for half days during 3 weeks of school term ($110 per week) 3,300 3. babysitter for full days during 15 weeks of summer and other vacations (5105 per WARK) 1.575 5. Overnight summer camp for 14 year old child for four weeks 1440 $ 12.375 (d) move to Dundas - unsuccessful tp to find accommodation 7. Car Apna S 50 2. hotel for two nights $150 per night) 350 3. meals for three days ($30 per day! 90 10. long distance Call to reitor to find Becommodation 35 425 move with family 11. Chcellation of leon Elmi pement 5550 12. hotel stwo nights naar Dundsatte movers packed and while household effects in transit 320 13. meals for two days during packing and in 200 14. GADA 75 15. transportation packing and unpacking or household affects 3.15 $4270 (8) maintenance payment for husband by virtue of agreement made oursuant to a court order- 16. total of monthly payments for maintenance 54800 11. total of monthly payments made directly to this apartment andlord 3000 S8400 1. Ms. Outovit had nel capital losses of $1.200 in 1999 which were avaiable for carryforward 5. Ms Outovit had the following amounts withheld from her salary in 2020: Canada Pension Plan 5 2 898 Employment insurance BEA 2.764 (6) Ms. Ouluvil's allest chrid Real allerds the University of Water and paid tuition of S4,000 for eight months af full-time attendance during 2020. Redleared gross employment income of $12,500 during the summer. No amounts were withheld from his gay Ms Outovet's cher children do not have arry income (7) Ms Ourou made total contributions to registered chanties of $700 Required: Showing al calculations, whether or not necessary to the final answer calculate the following (A) Subdivision onclusions and Subdivisione deductions for 2020, noting netly why anytoms were not used in your calculations (consider in these notes the amount of any RRSP over-contnbution is consequences and how it should be dealt with (25 Marks (D) taxable income for 2020, and 6 Mars) (C) federal taxes payable for 2000 (15 Maries) Mis Patricia separatod from her husband late in 2019. Custooy of her throe children agos 14, 10, and 7 was granted to her as part of an agrooment property referenced to the income Tax Act, as necessary that was worked out with her husband in Family Court. The oldest chid, Real, is 20 years od and therefore, not part of the agreement although he lves with her and the other chidren. to make a fresh start, on January 15, 2020. she resigned from her position in Elmira, Ontario, where she had been employed by the same employer since November 2002. She took a position in Dundas, Ontario, about 55 kilometres away Ms Patricia has always prepared her awr tax telur in previous years, but because of the extraordinary events of 2019 and 2020, she is having some difficulty with the preparation of her telurn She has come to you for help having already correctly calculated her name under Subdivisions a, b and of Division , as follows 2019 2020 Subdivision Salary from both employers in 2020) $ 66,500 $95.00 Taxable group form ite Insurance premium paid by both employers in 2020) 450 495 Taxable car banalit 4350 500g Deducible gule on allows (350) (400) Deducible RPP contributions (defined benefit plans) 4.800) 5.600 Net Subdivision a income 586.15 3949 Subdivision b Business incomatos) from partnership share drawing from partnership in hath year $1.000) $ (1000)6.000 Properly income Nel rental income bas) from apartment building Closs is before CCA 10,050 2,000) Crossed up didends from acthc busince income of a CCPC 1.100 1.200 Savings Bond Interest 3300 3.500 Deductii interest on han to buy shares (200) 1200) Nel Subdivision income 5 13.250 $8.50 Subdivision Taxable capital gain on sale of sharcs Taxable capital gain on sale or cottage Taxable cap again on sale of painting NetSuivisione come S 6.200 $ 6.500 8000 1.200 56200 15.70 Total income from above source $106.600 118283 Additional Information for 2020: (1) She made a lump surt direct transfer of $27,000 to her RRSP out of the RPP of her fumer employer who has made vested contributions since January 1, 2007 12) During 2020 she received a retiring allowance of 582 000 for long service from her previous employer (3) During 2020, she made the following selected expenditures 1. contrbubon to her RRSP n respect of 2020, consisting of S42,000 in January 2020 and another $14,000 in October 2020. Her employer reported a pension adjustment (PA) 0$7,500 for 2019. From pnor years Mis Outovit had carryforward room of $40,000 which she has not used up yet legal focs- i forbion in Family Court 52600 2. for appealing an income tax assessment which she lost 900 5.3 500 (c) care for her children - 3. food and clothing 56 500 1. babysitter for half days during 3 weeks of school term ($110 per week) 3,300 3. babysitter for full days during 15 weeks of summer and other vacations (5105 per WARK) 1.575 5. Overnight summer camp for 14 year old child for four weeks 1440 $ 12.375 (d) move to Dundas - unsuccessful tp to find accommodation 7. Car Apna S 50 2. hotel for two nights $150 per night) 350 3. meals for three days ($30 per day! 90 10. long distance Call to reitor to find Becommodation 35 425 move with family 11. Chcellation of leon Elmi pement 5550 12. hotel stwo nights naar Dundsatte movers packed and while household effects in transit 320 13. meals for two days during packing and in 200 14. GADA 75 15. transportation packing and unpacking or household affects 3.15 $4270 (8) maintenance payment for husband by virtue of agreement made oursuant to a court order- 16. total of monthly payments for maintenance 54800 11. total of monthly payments made directly to this apartment andlord 3000 S8400 1. Ms. Outovit had nel capital losses of $1.200 in 1999 which were avaiable for carryforward 5. Ms Outovit had the following amounts withheld from her salary in 2020: Canada Pension Plan 5 2 898 Employment insurance BEA 2.764 (6) Ms. Ouluvil's allest chrid Real allerds the University of Water and paid tuition of S4,000 for eight months af full-time attendance during 2020. Redleared gross employment income of $12,500 during the summer. No amounts were withheld from his gay Ms Outovet's cher children do not have arry income (7) Ms Ourou made total contributions to registered chanties of $700 Required: Showing al calculations, whether or not necessary to the final answer calculate the following (A) Subdivision onclusions and Subdivisione deductions for 2020, noting netly why anytoms were not used in your calculations (consider in these notes the amount of any RRSP over-contnbution is consequences and how it should be dealt with (25 Marks (D) taxable income for 2020, and 6 Mars) (C) federal taxes payable for 2000 (15 Maries)