Question $3(20$ Marks$)$

There are four independent cases which follow. Each case involves various assumptions as to the amount and type of income earned by John, a taxpayer during $2023,$ as well as other information that is relevant to the determination of $2023$ Federal Tax Payable. For each case, determine the tax payable on taxable income and the total amount of tax credits which may be claimed to arrive at Federal tax payable. Show all your work.

Case $1$ John is $58$ years old and has taxable income of $$87,600.$ All his income is from employment and his employer withheld CPP $$3,166$ and EI $$890.$ His common$-$law partner is $48$ years old and has net income of $$8,260.$ They have an adopted son who is $19$ years old and lives at home. John and his partner have medical expenses of $$4,600.$ Medical expenses for the son total $$10,300.$ The son has Net Income for Tax Purposes of $$4,300.$

Case $2$ John and his wife Beverly are both $67$ years of age. Beverly is sufficiently disabled that she qualifies for the disability tax credit. The components of income earned by John and Beverly are as follows:

$\backslash$table$[[,$John,Beverly$],[$Interest$,$$$1,300,$$$720$