Taxpayer: Abe Brown

Birthdate: Apr 9, 1981

SIN #: 111 111 118

Address: 3 Tiffin St, Toronto ON M4M 3X9

Tel: (416) 728-1968

Spouse: Sue Brown

SIN # 222 222 226

Birthdate Dec 31, 1982

1. Children: Josh born April 8, 2009, SIN# 527 000 228 and Evan born April 16, 2007, SIN# 527 000 947

1. Seneca College employs Abe T4 attached.

1. Sue is employed by RVH T4 attached.

1. On January 3, 2022, Abe received a $400,000 inheritance when his father passed away. This money is invested and results in investment income each year - T5s attached.

1. Abe is a Chartered Accountant and pays annual dues of $1,500 to the CPA Association.

1. Abe is required to travel for his work. He is required by his employer, Seneca College, to pay his own expenses and has a signed T2200 from his employer. He does not receive any allowances from his employer, and he is not eligible for any GST/HST rebate. Enter the data on the HST Taxable column, on the Workchart and the T777A form, which you get to from the Jacket (see Other Employee Expenses line 22900). He is not a commissioned salesperson. Hints: What is the impact of this on his claim? Complete bottom of Form T777A.

1. Expenses he has incurred relating to his job are as follows:

Auto expenses for the year

Gas $4,900.

Insurance $1,200

Maintenance $1,150

License $ 120

Interest on car loan $ 4,900

Abe drove his car a total of 40,000 KM in 2022 25,000 of which were travel for business. The car is a loaded 2022 Jeep Grand Cherokee. He bought it new on Feb 6, 2022, for a cost of 79,500 including HST of 9,146. This is a class 10.1 asset which has a maximum of 34,000 plus HST of 4420 for a total of 38,420. (TRY to enter the actual car cost and see what happens!)

Other expenses

Hotel accommodations $3,500

Meals while traveling $1,800

Cell phone monthly fees $720

Cell phone long distance $125

1. Sue uses an unused bedroom of her house (that is a Designated Room) as an office and is required to do so by the terms of her employment with RVH. Her office occupies 120 sq feet of her 2500 sq ft house. Her house related expenses for 2022 were as follows:

Mortgage payments $7,200 ($1200 interest & $6000 principal)

Maintenance $2,100

Gas (heat) $2,600

Electricity $2,000

Insurance $ 500

Property Tax $2,400

1. Due to his investment income, Abe has a requirement to pay tax by installments. In 2022 he made quarterly installment payments of $1,300

1. Abe made the following charitable donations during the year for which he has receipts: Canadian Cancer Society $300, Heart & Stroke Foundation $150

1. Abe attended Seneca College in 2022 as a part time student. He lost the slip but has told you that the tuition was $3,000, and 8-months part time.

1. During 2022 the family had the following medical expenses:

Jan 3 Dr Sue Abe Dentist $500 for Evan

Mar 9 Glasses for You $325 for Sue

Dec 31 Shoppers Drug $950 for Abe

Dec 31 Dr Singh Therapist $1,600 for Josh

REQUIRED:

1. Change the last name for Abe and Sue to your last name.
2. Using Cantax software prepare a coupled 2022 tax return for the husband and wife. Do not be concerned with any GST/HST issues.

SUBMIT in PDF format These files MUST be submitted on Blackboard not by email.

1.The full T1 for Abe and the full T1 for Sue. To do so

1. Choose Print Return.
2. Then for print order select Regular.
3. For Abes return, clear check for Sue. Then print.
4. For Sues return, clear check for Abe. Then print.
5. If it asks for a name more than once, use the same name.

2.The actual Cantax T1 file

REMEMBER TO CHECK DIAGNOSTICS!