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An individual loans money to their spouse, who uses the borrowed funds to purchase a rental property. During the year, the rental property earns net rentals of $7,000. The amount of the loan, which is interest-free, is $60,000. An individual loans money to their spouse, who uses the borrowed funds to purchase a rental property. During the year, the rental property earns net rentals of $7,000. The amount of the loan, is $60,000. The loan is subject to a reasonable interest rate of 6% and is secured by a mortgage on the rental property. An individual gifts common shares of a Canadian-controlled private corporation to their 16-year-old daughter. At the time of the gift, the shares are valued at $10,000. Their original cost was $6,000. During the year, the daughter receives a non-eligible dividend of $1,000 from the shares and then sells them for $15,000. An individual contributes $5,000 to their spouse's TFSA. The funds are invested in bonds earning interest at 5%