Owen Winehouse is the sole shareholder in Steelcase Enterprises Ltd., a Regina-based construction company. In addition, Winehouse is a 25% partner in a retail kitchenware store, although he does not actively participate in its management. The following information relates to Winehouse's financial affairs for the year 2018:

1. Steelcase was organized three years ago. For its year ending May 31, 2018, the company earned a profit of $88,000. Winehouse originally contributed $200,000 to the corporation, using $50,000 of his own savings and funding the balance with a bank loan. In return, the corporation issued Winehouse $1,000 worth of common shares and $199,000 of preferred shares. In 2018, the company paid a dividend of $12,000 on the preferred shares. All of Steelcase's income is subject to the small business deduction.

2. During the year, Winehouse sold a warehouse property for $180,000 (land $15,000, building $165,000). The building was used by Steelcase to store construction equipment, and the company paid Winehouse a fair rental for use of the property. The property was originally purchased at a cost of $140,000 (land $10,000, building $130,000). At the end of 2017 the building had an undepreciated capital cost of $110,000. Simultaneously with the sale, Winehouse purchased a larger warehouse property (constructed after March 18, 2007), which was also rented to Steelcase. The new property cost $400,000 (land $50,000, building $350,000). During the year, the company paid Winehouse net rents of $30,000 for both properties. The new property was financed with the proceeds from the sale of the old building as well as mortgage financing.

3. The retail store partnership earned $40,000 for its year ending December 31, 2018. The profit consisted of a $32,000 profit from operations and $8,000 of interest income earned on excess undistributed cash deposits.

4. Winehouse's other cash receipts and disbursements for 2018 are shown in the table below.

Receipts:

Salary from Steelcase------$62,000

Dividends from Canadian public corporations -----$6,000

Dividends from foreign public corporations (net of 10% foreign withholding tax) -$9,000

Winnings from provincial lottery ----$2,000

Interest on a loan to his daughter --$1,000

Disbursements:

Contribution to Steelcase employee pension plan ----$3,000

Investment counsel fees ----$1,000

Legal fees for registering mortgage on new warehouse ---$5,000

Life insurance premium on policy required as collateral for the bank loan used to purchase Steelcase shares ---$1,000

Interest on warehouse building mortgage ---$21,000

Interest paid on house mortgage (The house mortgage is $100,000, of which $70,000 was used to acquire the house. The balance was used to purchase public corporation shares ----$10,000

Interest on bank loan (re: Steelcase shares) ---$15,000

Donations to local charity --$4,000

Safety deposit box fees -----$100

5- On July 1 of the previous year, Winehouse purchased a four-year guaranteed investment certificate for $30,000 that bears interest at 10%. The interest compounds annually but is not payable until the end of the four-year term. Winehouse did not include any amount of interest in his previous year's income.

6- During the year, one of the Canadian public corporations of which Winehouse is a shareholder issued him 100 additional shares as a stock dividend. The shares had a stated value of $40 per share. Winehouse placed the shares in his safety deposit box along with his other securities.

7- Owen sells his vintage power boat. He had purchased this boat several years ago in damaged condition for $10,000. He subsequently spent $24,627 restoring it to mint condition. As a result, he was able to sell it for $50,000 during 2016.

8- During 2018 he sold his stamp collection for $12,000. The total cost of the collected stamps was $8,000. He also sold an oil painting for $700. This paining, which he had always hated, had been a gift from Arlene's mother. At the time of the gift, the painting had a fair market value of $4,000.

Required:

On the excel spreadsheet provided, determine separately, for the year 2018, Winehouse's income for tax purposes from employment, business, property and taxable capital gains.