Ms. Tanja Umstead is 46 years old and lives in Richmond, British Columbia. She is in good health and works in the sales department of a large publicly traded company with gross revenues of $722 million. Tanjas Personal Information: 1. She is divorce from her husband and has custody of her 11 year old daughter, Cynthia. The daughter is sufficiently disabled that she qualifies for the disability tax credit. The daughter has 2023 Net Income For Tax Purposes of $6,425, largely made up of interest on bonds purchased from an inheritance. 2. Tanjas 68 year old mother lives with her and provides care for Cynthia on a full time basis