Scotty Severa has been divorced for a number of years. Because his former wife is an airplane pilot, he has been awarded custody of their 3 children aged 7,10 and 15.Scotty's income is $71,400 all of which is spousal support payments. He receives another $1,080 in universal child benefits during the year. He intends to include these amounts in the net income for tax purposesof the child that he designates as his eligible dependant.The 2 younger children have no income of their own. The 15 yr old has $8,640 from part time jobs.

Ignore, where relevant the possibility of pension income splitting. A calculation of tax payable is not required, only the applicable credits.