Mr. Johnson has Net Income For Tax Purposes of $250,000, all of which is employment income. His employer has withheld and remitted the required EI and CPP amounts. Mr. Johnson was married on December 1, 2019. His wife, an accounting student, had salary of $27,500. Her tuition fees for 2019 were $4,500 and textbook costs were $800. She wishes to transfer any amounts to her husband.

REQUIRED: Determine the maximum amount of 2019 personal tax credits, including transfers from a spouse or dependant, that can be applied against federal Tax Payable by the taxpayer.