$$ Roger Armstrong $($D$.$O$.$B$.1967-01-01)$ is an insurance broker who has been very successful at his job in the last few years.

$$ Three years ago, his only child, Victoria, was driving a car that was hit by a distracted driver. She and her husband were killed, and their $13-$year$-$old son, Geoffrey, was blinded by the accident.

$$ Roger and his wife, Isabella, adopted Geoffrey. Isabella quit her part$-$time job to care for him.

$$ Isabella$$s parents went through a nasty separation a few years ago and Rita moved in with Roger and Isabella. Isabella$$s father$$s $($Michael$)$ current location is unknown, but it is believed that he is living somewhere in the Baltic.

$$ Isabelle cares for her mother, Rita, who lives with them. Rita suffers from dementia. The family doctor has signed a letter stating that she is dependent on Roger and Rita because of her impairment. Rita does not meet the residency requirements necessary to qualify for Canadian Old Age Security.

$$ In addition to his salary, Roger also earns commissions. His employer requires him to have an office in his home and has signed the form T$2200$ each year to this effect.

$$ In January $2022,$ Michael was arrested in Estonia. Isabella had to spend three weeks in Estonia before she could get him released from jail.

$$ During this time, Roger paid Nannies on Call $$5,000$ for in$-$home help to take care of Geoffrey while Isabella was away.

$$ During the year, Roger$$s employer reimbursed $$4,000$ for meals and entertainment with clients, $$3,500$ for hotels and $$6,000$ for airline tickets.

$$ Roger paid $$800$ for the care and feeding of Geoffrey$$s seeing eye dog.

$$ During the year, Isabella and Roger made donations of $$5,000$ and $$1,000,$ respectively, to the $$Seeing Eye Dog Society$.$

$$ During the $2022$ taxation year, Roger paid for the following medical expenses for the following individuals:

Name Procedure Amount

Roger Dental $$500$

Roger New Glasses $$1,200$

Roger Prescriptions $$250$

Isabella Dental $$400$

Rita Prescriptions $$800$

Geoffrey Dental $$700$

$$ Finally, Roger has a home office which is used exclusively for to earn income and approximately $1/5$th of the house$$s square footage is dedicated to the home office. During the $2022$ taxation year, Roger incurred the following expenses:

Expense Amount

Hydro $$3,000$

Insurance $$1,200$

Maintenance $$4,500$

Mortgage Interest $$7,000$

Mortgage Life Insurance $$600$

Property Taxes $$6,500$

Required: Prepare the Roger$$s $2022$ income tax return using the Profile tax software program.

Name Roger Armstrong Isabella Armstrong Geoffrey Armstrong Rita Johnson Michael Johnson

SIN $555-111-112555-111-113555-111-114555-111-115$ NA

Date of Birth $1967-01-011966-01-012003-02-011950-03-011950-02-01$

Income As above $$9,500$ $$0$ $$600$ $$500$

Address: $2601$ Brittany Drive, Ottawa, Ontario, K$1$K$4$C$12601$ Brittany Drive, Ottawa, Ontario, K$1$K$4$C$12601$ Brittany Drive, Ottawa, Ontario, K$1$K$4$C$12601$ Brittany Drive, Ottawa, Ontario, K$1$K$4$C$1$

Roger$$s T$4$ slip from his employer $($Insurance Inc.$)$ has the following amounts:

Box $14$ $$400,000$ Box $22$ $$120,000$

Box $16$ $$2,593\mathrm{.}80$ Box $42$ $$95,000$

Box $18$ $$858\mathrm{.}22$ Box $46$ $$1,000$