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Mr. Denis Jovial is 50 years old and works for JsuisFatigu Inc. for 20 years. Mr. Jovial earned a net employment income of $100,000 in

Mr. Denis Jovial is 50 years old and works for JsuisFatigu Inc. for 20 years. Mr. Jovial earned a net employment income of $100,000 in 2020, $105,000 in 2021 and $112,000 in 2022. His partner, Constance Jovial, is 48 years old and does not work. Each year, Mr. Jovial contributes the maximum allowed to his RRSPs in anticipation of his retirement, because his employer does not offer any retirement plan. In 2021, Mr. Jovial contributed an amount of $9,000 to his RRSP. In 2022, he contributed $6,000 to his RRSP and $6,000 to Ms. Jovial's. Knowing that you are a very good tax expert in the making, he comes to consult you to find out what is the maximum contribution deductible by Mr. Jovial for his RRSPs in 2022. Your answer:

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