Required: Determine the maximum amount of 2018 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

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.

4	Particulars (Mrs. James)	Amount
	Basic Personal Amount
	Spouse Amount
	Mother Amount
	EI Amount
	CPP Amount
	Canada Employment
	Eligible Dependent Amount
	Age Amount
	Pension Amount
	Canada Caregiver Amount
	Total credit base	0

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.

5	Particulars (Mr. Morant)	Amount
	Basic Personal Amount
	Spouse Amount
	Mother Amount
	EI Amount
	CPP Amount
	Canada Employment
	Eligible Dependent Amount
	Age Amount
	Pension Amount
	Canada Caregiver Amount
	Total credit base	0

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.

5	Particulars (Ms. Young)	Amount
	Basic Personal Amount
	Spouse Amount
	Mother Amount
	EI Amount
	CPP Amount
	Canada Employment
	Eligible Dependent Amount
	Age Amount
	Pension Amount
	Canada Caregiver Amount
	Total credit base	0