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Please help me with this Canadian Income Tax Question You, a CGA, are given the following information regarding Stan Lowe. Stan Lowe is 49 years

Please help me with this Canadian Income Tax Question

You, a CGA, are given the following information regarding Stan Lowe.

Stan Lowe is 49 years old and is married to Chrissy. Stan has been employed by DeFiasco Ltd. for a number of years as an engineer. His salary for 2013 was $168,898 as shown on his T4:

Amounts paid by DeFiasco Ltd. on behalf of Stan and not included on his T4 are as follows:

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