Mr. Jones is married and has Net Income For Tax Purposes of $70,000, none of which is employment income or income from self-employment. His 19 year old dependent son attends university. His wife has Net Income For Tax Purposes of $1,200, and his son has Net Income For Tax Purposes of $2,900. His son wishes to transfer his tuition credit to his father. His son paid $4,000 in tuition fees and $800 for textbooks.

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.