Mr$.$ Buddy Musician $($SIN $527-000-061)$ was born in Vancouver on August $28,1955.$ He has spent

most of his working life as a pianist and song writer. He and his family live at $111$ WWW Street,

Vancouver, B$.$C$.$ V$4$H $3$W$4,$ phone $(604)111-1111.$

Mr$.$ Musician's wife, Natasha $($SIN $527-000-129),$ was born on June $6,1997.$ She and Mr$.$ Musician

have six children: four biological and two adopted. Each biological child was born on April $1$ of the

following years: Linda, $2017$; Larry, $2018$; Donna, $2019$; and Donald, $2020.$ None of these children

have any income of their own for $2022.$ Natasha's only income in $2022$ is $$3,200$ from singing

engagements.

Buddy and Natasha's son Richard $($SIN $527-000-285)$ was born on March $15,2005,$ and has net

income of $$2,800$ for the year. Due to his accelerated schooling, he started full$-$time attendance

at university in September $2022$ at the age of $17.$ His first semester tuition fee is $$3,000.$ These

amounts are paid by Mr$.$ Musician.

Their other child, Sarah, was born on September $2,2002,$ and was in full$-$time attendance at univer$-$

sity for all of $2022($including a four$-$month summer session$).$ Her tuition is $$9,600.$ These amounts

are also paid by Mr$.$ Musician. Sarah has no income for $2022.$

Neither Richard nor Sarah will have any income in the next three years. They both have agreed that

the maximum tuition amount should be transferred to their father if it is beneficial.

Mr$.$ Musician's mother, Eunice, was born on April $10,1935,$ and his father, Earl, was born on Novem$-$

ber $16,1933.$ They both live with Mr$.$ Musician and his wife. While his father has some mobility

issues, he is not infirm. His mother is legally blind. Eunice Musician had net income of $$9,500$ for

the year, while Earl Musician had net income of $$7,500.$

Other information concerning Mr$.$ Musician and his family for $2022$ is as follows:

Mr$.$ Musician earned $$16,500$ for work as the house pianist at the Loose Moose Pub. His T$4$ showed

that his employer withheld $$500$ for income tax and $$280\mathrm{.}70$ for El$.$ No CPP was witheld as he had

previously filed an election to stop contributing to the CPP on January $2,2021.$

During the year, Mr$.$ Musician made his annual $$3,000$ donation to Planned Parenthood of

Canada, a registered Canadian charity.

Mr$.$ Musician has been married before to Lori Musician $($SIN $527-000-319).$ Lori is $52$ years old

and lives in Fort Erie, Ontario.

Mr$.$ Musician has two additional children who live with their mother, Ms$.$ Dolly Nurse $($SIN $527-$

$000-582),$ in Burnaby, British Columbia. The children are Megan Nurse, aged $12,$ and Andrew

Nurse, aged $14.$ Neither child has any income in $2022.$ While Ms$.$ Nurse and Mr$.$ Musician were

never married, Mr$.$ Musician acknowledges that he is the father of both children. Although he

has provided limited financial aid by paying their dental and medical expenses, the children are

not dependent on Mr$.$ Musician for support.

Mr$.$ Musician wishes to claim all his medical expenses on a calendar$-$year basis instead of

a random $12-$month period. On December $2,2022,$ Mr$.$ Musician paid dental expenses to

CanadaWide Dental Clinics for the following individuals:

Mr$.$ Musician signed a contract with Fred Nesbitt on January $13,2022,$ to make permanent

modifications to his house. The contract was for the installation of ramps with sturdy hand

railings outside his front and back doors to give his parents easier access to the house and

modifications to their bathroom so they would be less likely to fall when using the shower.

The contract price was $$5,800.$ As neither of his parents has a severe and prolonged mobility

impairment, these expenditures are not eligible medical expenses.

Mr$.$ Musician paid four quarterly instalments of $$1,000$ each $($total of $$4,000)$ for $2022,$ as

requested on his instalment reminders from the CRA. He paid each instalment on the due

date.

Assume that Mr$.$ Musician has not applied to receive either OAS or CPP benefits.

Mr$.$ Musician authorizes his tax preparer to provide information to Elections Canada. In addition,

he did not own, at any time in $2022,$ specified foreign property in excess of $C$$$100,000$ nor did

he own shares in a foreign affiliate. Finally, he did not dispose of a principal residence in $2022.$