Mr$.$ Buddy Musician $($SIN $527-000-061)$ was born in Vancouver on August $28,1953.$ 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 $6,1995.$ She and Mr$.$ Musician have four children. Each child was born on April $1$ of the following years: Linda, $2015$; Larry, $2016$; Donna, $2017$; and Donald, $2018.$ None of the four children have any income of their own for $2020.$ Natasha's only income during $2020$ is $$3,200$ from singing engagements. Buddy and Natasha Musician have two adopted children. Richard $($SIN $527-000-285)$ was born on March $15,2003,$ and has income of $$2,800$ for the year. Due to his accelerated schooling, he started full$-$time attendance at university in September of $2020$ at the age of $17.$ His first semes$-$ ter tuition fee is $$3,000.$ These amounts are paid by Mr$.$ Musician. The other adopted child, Sarah, was born on September $2,2000,$ and was in full$-$time attendance at university for all of $2020($including a four$-$month summer session$).$ Her tuition is $$9,600.$ These amounts are also paid by Mr$.$ Musician. Sarah has no income during the year. 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. Mr$.$ Musician's mother, Eunice, was born on April $10,1933,$ and his father, Earl, was born on November $16,1931.$ 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 income of $$9,500$ for the year, while Earl Musician had income of $$7,500.$ Other information concerning Mr$.$ Musician and his family for $2020$ is as follows: $1.$ 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 taxes and $$280\mathrm{.}70$ for El$.$ No CPP was withheld as he had previously filed an election to stop contributing to the CPP on January $2,2019.$ of $2.$ During the year, Mr$.$ Musician made his annual $$3,000$ donation to Planned Parenthood Canada, a registered Canadian charity. $3.$ Mr$.$ Musician has been married before to Lori Musician $($SIN $527-000-319).$ Lori is $52$ years old and lives in Fort Erie, Ontario. $4.$ 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 during $2020.$ While Ms$.$ Nurse and Mr$.$ Musician were never married, Mr$.$ Musician acknowledges that he is the father of both children. Although Buddy has provided limited financial aid by paying their dental and medical expenses, the children are not dependent on Buddy for support. $5.$ Mr$.$ Musician wishes to claim all his medical expenses on a calendar$-$year basis. On December $2,2020,$ Mr$.$ Musician paid dental expenses to Canada Wide Dental Clinics for the following individuals: Himself Natasha $($wife$)$ Richard $($adopted son$)$ Sarah $($adopted daughter$)$ Linda $($daughter$)$ Earl $($father$)$ Lori $($ex$-$wife$)$ Dolly Nurse $($mother of two of his children$)$ Megan Nurse $($daughter of Dolly Nurse$)$ Total $$1,2007008003001001,050300675550$ $$5,6756.$ Mr$.$ Musician signed a contract with Fred Nesbitt on January $13,2020,$ to do 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 $$5,800.$ As neither of his parents has a severe and prolonged mobility impairment, these expenditures are not eligible medical expenses. $7.$ Mr$.$ Musician paid four quarterly instalments of $$1,000$ each $($total of $$4,000)$ for $2020,$ as requested on his instalment reminders from the CRA. He paid each instalment on the due date. $8.$ Assume that Mr$.$ Musician has not applied to receive either OAS or CPP benefits. Required: With the objective of minimizing Mr$.$ Musician's tax payable, prepare Mr$.$ Musician's $2020$ income tax return using the ProFile tax software program assuming Natasha does not file an income tax return. List any assumptions you have made and any notes and tax planning issues you feel should be placed in the file.