Owen and Sonja Cornell are married. They are the parents of two children: Kirsten (born on July 1, 2000) and Ingrid (born on May 17, 2009). Ingrid does not have any income.

Kirsten (SIN 805 232 329) graduated from secondary school in June. She received a scholarship for her excellent work in school and has a T4A with $5,000 in Box 105. Kirsten took the summer off to do some traveling. In September, Kirsten began full-time study at the University of Your Province. She lives in a university residence during the academic year, but she uses River Road as her official address. In addition to tuition of $3,000, Kirsten spent $350 on books and $25 for student association fees. She has receipts for these expenses. Kirsten's T2202 shows that she attended university full-time for four months. She wants to transfer maximum tuition amounts to her father.

Owen works as a meteorologist and Sonja works part-time as a graphic artist. Their information slips are reproduced on the following pages.

Owen and Sonja paid the following medical expenses in 2019, for which they were not reimbursed by their insurance:

July 16, Kirsten: Dr. Wolf, orthodontist$2,100

August 15, Ingrid: Dr. Wolf, orthodontist$5,000

All year, Sonja: Chiropractor$2,500

Owen has official receipts for these expenses. The only other medical expenses the Cornells had in 2019 were the premiums for the health insurance plan Owen paid through his employer.

Sonja was in hospital for six weeks during the year, but all of her expenses were covered by their health plan. She paid Victoria Lipinski (SIN 805 212 438) $2,000 to care for Ingrid after school on the days she worked and for the six weeks she was in hospital.

2019 Tax Slips for Owen, Sonja and Kristen:

OWEN

T4

Box 14: 64,250.00

Box 16: 2,748.90

Box 24: 53,100.00

Box 26: 57,400.00

Box 18: 860.22

Box 20: 950.00

Box 52: 2,375.00

Box 22: 12,100.00

SONJA

T4

Box 14: 10,580.00

Box 16: 361.08

Box 18: 171.40

Box 22: 550.00

Box 24: 10,580.00

Box 26, 10,580.00

KRISTEN

T4A

Box 105: 5,000.00

KRISTEN

T2202

Box 11: 1

Box 19: 2019/09

Box 20: 2019/12

Box 22: 4

Box 23: $3,000.00

Box 25: 4

Box 26: 3,000.00

Question:

Kirsten is filing her own tax return; will she receive a GST/HST credit? Why or why not?

How much of her expenses for books and association fees can Kirsten claim on her tax return? Explain your answer.