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.

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, 2018.Her wife, a nursing student, had salary of $21,000 for the period from January 1 to November 30, 2018 and $3,200 for the month of December 2018.

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.