Question $1$

$$ Peterman Inc. provides an automobile to Ms$.$ Winters for her to use in carrying out her employment duties.

$$ Ms$.$ Winters is given full possession of the car and is allowed to use it for personal needs. However, when she is not using it for employment or personal activities, it must be returned to Peterman$$s premises so that it can be used by other employees.

$$ The automobile was purchased in $2019$ for $$42,000$ and, during the years $2019,2020,$ and $2021$ the Company has deducted maximum CCA.

$$ During $2022,$ Ms$.$ Winters drove the car $52,000$ kilometers, with the Company paying for all of the operating costs. These costs totaled $$11,350$ during the year.

Required: Ignore all GST$/$PST$/$HST implications. Indicate the minimum taxable benefit that would be allocated to Ms$.$ Ms$.$ Winters in each of the following Cases:

Case A Ms$.$ Winters has use of the car for $11$ months of the year. Personal use during the year totals $8,000$ kilometers.

Case B Ms$.$ Winters has use of the car for $9$ months of the year. Personal use during the year totals $15,000$ kilometers.

Case C Ms$.$ Winters has use of the car for $7$ months of the year. Employment use during the year totals $9,000$ kilometers.

$$

Question $2$

$$ On September $1$st$,2022,$ Mr$.$ Payton moves from Sudbury to Ottawa $($Ottawa is $484$ kilometers from Sudbury$)$ for a new job.

$$ He lived in a rented apartment in Sudbury and purchased a house in Ottawa.

$$ The total cost of the actual move, including the costs of moving his personal possessions, was $$16,500.$

$$ He paid $$500$ to the cleaners to clean the rented home and hand it over to the landlord as per his tenancy contract.

$$ He spent $$750$ on a house hunting trip to Ottawa, but he did not decide on a house until his return to Sudbury.

$$ He also incurred a $$2,000$ penalty for breaking his lease in Sudbury.

$$ He also incurred $$150$ of mail forwarding cost to his new address.

$$ He also paid $$200$ expenses for various utilities connections at his new address in Ottawa.

$$ During the year, his salary totaled $$60,000,$ of which $$45,000$ was earned in Sudbury and the remaining $$15,000$ was earned in Ottawa.

$$ As Payton is hired at a junior level, his new employer is not reimbursing any of the moving expenses.

Required: Determine Mr$.$ Payton$$s maximum moving expense deduction for $2022,$ as well as any carry forward available in the assignment excel spreadsheet.

$$

Question $3$

Required: Determine the maximum amount of $2022$ personal tax credits, including transfers from a spouse or dependant, that can be applied against federal Tax Payable by the taxpayer in each of the following independent Cases. A calculation of Tax Payable is NOT required.

$1.$ Mr$.$ Holm has Net Income for Tax Purposes of $$55,000,$ all of which is investment income. He is single and provides support for his mother. His mother is a widow who resides in Latvia and has income of $$1,100$ per year.

$2.$ Mrs$.$ Thomas has Net Income for Tax Purposes of $$250,000,$ all of which is employment income. Her employer has withheld and remitted the required EI and CPP amounts. Mrs$.$ Thomas was married on December $1,2022.$ Her wife, a nursing student, had salary of $$21,000$ for the period from January $1$ to November $30,2022$ and $$3,200$ for the month of December $2022.$

$3.$ Mr$.$ Jackson has Net Income for Tax Purposes of $$75,000,$ all of which is rental income. He lives with his common$-$law wife and their $2$ children. The children are $7$ and $8$ years of age and have no income for the year. His wife has Net Income for Tax Purposes of $$8,500.$

$4.$ Mrs$.$ James is married and has Net Income for Tax Purposes of $$110,000,$ none of which is employment income or income from self$-$employment. Her $19-$year$-$old dependent daughter attends university. Her husband has Net Income for Tax Purposes of $$10,500,$ and her daughter has Net Income for Tax Purposes of $$8,500.$ Her daughter does not wish to transfer her tuition, education or textbook credits.

$5.$ Mr$.$ Morant is $68$ years old and has Net Income for Tax Purposes of $$29,500,$ which is comprised of Old Age Security benefits and pension income paid out of his Registered Retirement Income Fund. He is single and he has a son who is $13$ years old and is deaf. He has no income of his own.

$6.$ Ms$.$ Young is divorced and maintains a residence far from her former spouse. She has custody of the $2$ children from the marriage. They are aged $9$ and $12$ and in good health. They both earn $$750$ from paper routes. Her Net Income for Tax Purposes is $$72,000,$ all of which is spousal support payments.

NB:please show steps on how the final answers were calcuted.