Ms. Jezebel Forest is 67 years old and has been married to the same man, Bernard Forest, for over 40 years. She has never applied for CPP as she is aware that deferring the application will result in larger benefits. She has elected to continue contributing to the CPP. She has been employed by a number of organizations over her working life and, during 2020, she receives pension income from various RPPs totalling $4,000 per month. Currently, she is a full time employee of Dartmor Enterprises Ltd. with an annual salary of $71,500. Dartmor withheld the following amounts from this salary: RPP Contributions $2,500 EI Premiums 856 CPP Contributions 2,898 Union Dues 336 Charitable United Way Contributions 1,800 Jezebel's spouse, Bernard Forest is 69 years old and has Net Income For Tax Purposes of $15,200. This consists of pension income from his RRSP and OAS payments. He has not applied for CPP. The couple have two children. Their 42 year old daughter Samantha has been blind since an automobile accident when she was a teenager. She lives with Jezebel and Bernard, is totally dependent on them, and has no income of her own. Their 44 year old son Norman has had a long history of substance abuse. However, he is currently living with Jezebel and Bernard and is in a rehabilitation program that seems to be working. The program provides him with a monthly income of $2,000, conditional on his staying enrolled in a university program leading to an accounting degree. During 2020, he attends university on a full time basis for 10 months. His tuition fees are $5,300. Jezebel pays all of these costs and Norman has agreed to transfer any unused education credits to her. Norman's only tax credits are his basic personal credit. During 2020, Jezebel received the following dividends (all amounts in Canadian dollars): Eligible Dividends From Taxable Canadian Corporations $15,400 Non-Eligible Dividends On Shares In Her Sister's CCPC 2,600 Dividends On Foreign Shares: Dividends $16,000 less 15% ($2,400) tax withheld 13,600 Total Dividends Received $31,600 In addition to dividends, Jezebel had 2020 interest income of $1,456. The family's medical expenses, all of which have been paid by Jezebel, are as follows: Jezebel 450 Bernard 1,475 Norman 19,870 Total Medical Expenses $21,795 Jezebel also operates a management consulting business which she started in 2017. As this business has expanded, on January 1, 2020, Jezebel acquires an automobile to be used exclusively in the business. The cost of the car is $41,500, all of which was financed with a bank loan. During 2020, interest charges on the bank loan total $4,980, all of which was deducted in determining accounting income from operating the business. For 2020, her accounting income from operations was $96,400. Accounting depreciation included in calculation of accounting income was $20,000; CCA calculations accurately prepared by her accountant amounted to $49,767.