Problem 3 is a problem relating to deductions for their 2023 taxation year based on the information that the clients provided to you. You are required to show all your work and you will be required to provide your client with your calculations. Your client requires you to ensue they have the minimum tax liability based on the facts provided, the current legislation and tax limits for their 2023 tax liability. You do not need to provide Income Tax Act References as they will mean nothing to your client.