• Roger Armstrong (D.O.B. 1967-01-01) is an insurance broker who has been very successful at his job in the lastfew 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 pat-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.

• Roger’s brother, Chuck, wanted a career change so he went back to school. Chuck is also living with Roger and Isabella while he is enrolled as a full-time student at the University of Waterloo.

• Roger pays his tuition and Chuck has agreed to transfer any available education related amounts to Roger.

• During the 2018 taxation year, Roger paid $7,500 in eligible tuition fees for Chuck to go back to school. Chuck was a full-time student for 8 months during the year.

• Chuck has not filed his 2018 T1 Return but he plans on filing it in the near future.

• 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 T2200 each year to this effect.

• In January 2018, 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 $1,000 and $5,000, respectively, to the Seeing Eye Dog Society.

• During the 2018 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
Chuck	New Glasses	$1,200
Geoffrey	Dental	$700

• Finally, Roger has a home office which is used exclusively for to earn income and approximately 1/5th of the house’s square footage is dedicated to the home office. During the 2018 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 2018 income tax return using the Profile tax software program.

Name	Isabella Armstrong	Geoffrey Armstrong	Rita Johnson	Chuck Armstrong	Michael Johnson
Date of Birth	1966-01-01	2003-02-01	1950-03-01	1965-04-01	1950-02-01
Income	$9,500	$0	$600	$11,000	$500

Roger’s T4 slip from his employer (Insurance Inc.) has the following amounts:

Box 14 $400,000	Box 22 $120,000
Box 16 $2,593.80	Box 42 $95,000
Box 18 $858.22	Box 46 $1,000