Mr$.$ Ben Walters $($SIN $301-123-001)$ was born in Kamloops, British Columbia, on June $9,1952.$ He has spent most of his working life as a painter and artist. His address is $99$ Markle Road, Abbotsford BC$,$ L$1$V $1$N$6.$ His phone number is $(778)555-1865.$

Mr$.$ Walters$$s wife, Laura Walters $($SIN $301-123-010),$ was born on June $6,1992.$ She and Mr$.$ Walters have four biological children together: Steph $($born March $3,2015),$ John $($born April $19,2016),$ Kathy $($born May $10,2017),$ and Jake $($born September $21,2018).$ All four children did not earn any income for $2021.$ Laura gave a few virtual private tutoring lessons during $2021$ and earned $$2,950.$

Ben and Laura Walters also have two adopted children. The youngest, Victor $($SIN $301-123-011)$ was born on May $4,2003.$ He started university in September of $2021$ at the age of $17,$ attending school full time. His first semester tuition fee is $$3,333,$ paid in full by Mr$.$ Walters. Victor did not have any income in the year.

The older adopted child, Joy, was born on June $3,2000,$ and was also attending university full time for all of $2021($including a four$-$month summer session$).$ Her tuition is $$9,999,$ also paid in full by Mr$.$ Walters. Joy did not have any income in the year.

Victor and Joy have sworn against earning any income for the next three years as they focus on their studies. They both have agreed that their father, Ben, should be transferred the maximum tuition amount. Assume that they will not file income tax returns to take advantage of the Canada training credit.

Mr$.$ Walters$$s mother, Brenda, was born on July $8,1933,$ and his father, Bill, was born on July $10,1931.$ They both live with Mr$.$ Walters and his wife. While Bill has some mobility issues, he is not infirm. Brenda is blind. Brenda Walters had income of $$8,780$ for the year, while Bill Walters had income of $$7,710.$

Other information concerning Mr$.$ Walters and his family for $2021$ is as follows:

$1.$ Mr$.$ Walters earned $$19,100$ for work as the in$-$house artist at the Pretty Flowers Gallery. His T$4$ showed that his employer withheld $$980$ for income taxes and $$310\mathrm{.}11$ for EI$.$

$2.$ During the year, Mr$.$ Walters made his annual $$3,690$ donation to Polar Bears International $($Canada$),$ a registered Canadian charity.

$3.$ Mr$.$ Walters has been married before to Karen Walters $($SIN $301-123-100).$ Karen is $55$ years old and lives in Kitchener, Ontario.

$4.$ Mr$.$ Walters has two additional children who live with their mother, Ms$.$ Mary Wayne $($SIN $301-123-101),$ in Burnaby, British Columbia. The children are Brittany Wayne, aged $12,$ and Matt Wayne, aged $14.$ Neither child has any income during $2021.$ While Ms$.$ Wayne and Mr$.$ Walters were never married, Mr$.$ Walters acknowledges that he is the father of both children. Although Ben has provided limited financial aid by paying their dental and medical expenses, the children are not dependent on Ben for support.

$5.$ Mr$.$ Walters wishes to claim all his medical expenses on a calendar$-$year basis. On December $2,2021,$ Mr$.$ Walters paid dental expenses to Bright White Dental Clinics for the following individuals:

Himself

$$1,100$

Laura $($Wife$)$

$$750$

Victor $($Adopted Son$)$

$$860$

Joy $($Adopted Daughter$)$

$$310$

Steph $($Daughter$)$

$$190$

Bill $($Father$)$

$$1100$

Karen $($Ex$-$Wife$)$

$$290$

Mary Wayne $($Mother of two of his children$)$

$$765$

Brittany Wayne $($Daughter of Mary Wayne$)$

$$450$

Total

$$5,815$

$6.$ Mr$.$ Walters signed a contract with Jacob Rogers on January $13,2021,$ to do permanent modifications to his house to accommodate his parents. The contractor installed ramps with hand railings at his front and rear entrances allowing his parents to have easier access in and out of the house. It also included modifications to their bathroom to minimize the risk of falling when using the shower. The contract price was $$6,800.$ As neither of his parents has a severe and prolonged mobility impairment, these expenditures are not eligible medical expenses.

$7.$ Mr$.$ Walters paid four quarterly instalments of $$1,250$ each $($total of $$5,000)$ for $2021,$ as requested on his instalment reminders from the CRA. He paid each instalment on the due date.

$8.$ Mr$.$ Walters receives $$6,892\mathrm{.}57$ in OAS payments and $$4,700$ in CPP $$retirement benefit$$ payments over $12$ months. There was no tax shown as withheld on his T$4$A$($OAS$)$ or his T$4$A$($P$).$

$9.$ Mr$.$ Walters built his dream man$-$cave in a new extension of his home. He sold some investments and withdrew funds from his RRSP to finance it$.$ His T$4$RSP showed $$49,000$ in withdrawals from the Rubber Band Bank $($Box $22)$ and total tax of $$14,700$ deducted from these payments.

$10.$ Several of Mr$.$ Walters$$s paintings have provided him with substantial royalty payments over the years through prints and merchandise. In $2021,$ the company paid him $$75,000$ in royalty payments. No T$5$ was issued by the company.

$11.$ Mr$.$ Walters had carried on a commission painting business for many years but had gradually reduced the time devoted to focus on work life balance. However, in order to ensur