Taxpayer information:

Last year, Mike Ross who is married to Rachel Zane ( born 30 december 1981) started a job as a lawyer at Hardman Pearson LLP, He was born 31 may 1974. During the year he earned 150 000$ his employer sent him T4 and RL1.

The T4 has following information:

o Box 16: 2829.6

o Box 18: 672.10

o Box 22: 33 000$

o Box 46 : 5000$

The RL1 has the following information

o Box A : 150 000$

o Box B :2829.6

o Box C : 672.10

o Box E : 41000$

o Box N : 5000$

Mike Ross contributed 20 000$ to a registered retirement savings plan (RRSP) and determined that he has a deduction limit of 27 000$ to claim the full amount on his Tax return.

Mike received an interest of 5 000$ from his savings account.

Mike also earned as legal expert consultant an amount of 60 000$ with a business expenses consisting of :

o Airfaire tickets to meet clients 5000$

o Offices space representing 15% of his house. The house expenses consist mainly

Interest on mortgage 5000$

Property Taxes 3500$

Electricity and Heating 2500

Cleaning and others 1500$

Unfortunately in 2017, Mike parents suddenly died and left mike with two rental properties which has the following information:

o Rental property located at 5830 Queen Mary Road in Montreal:

5 condos

Rent per months 2000$ per unit

Mortgage of 1200$ per months ( 600$ capital and 600$ interest)

Snow removal 1000$ for the winter season

Common area cleaning 500$ per month

Janitor salaries 5000$

Municipal and school taxes 4500$

o Rental property located at 5830 Cote des Neiges Road in Montreal:

Building of 10 appartments

Rent per months 800$ per unit

Mortgage of 2000$ per months ( 800$ capital and 1200$ interest)

Snow removal 1000$ for the winter season

Common area cleaning 500$ per month

Janitor salaries 5000$ per year

Municipal and school taxes 5000$ per year

Montreal City penalty for not cleaning common area 2000$

Mike Sold 100 shares of Apple on 30 November 2018 at 150$ per shares. The shares he inherited from his late father were purchased in January 2000 at 55$ per shares.

Mike also received a T2202A from McGill University for tuitions paid of 15000$ for 8 months part-time. Mike has 6500$ unused tuitions fees appearing on his 2017 notice of reassessment. Mike does not like to pay taxes. Schedule-11

Mikes has medical expenses of 10 000$ and would like to claim the medical expenses credit.

Mike paid 2 000$ moving expenses from his apartment in Cote des Neiges to downtown in order to be close to his place of work.

Required.

1. Prepare the Federal and Provincial Tax Returns of Mike Ross for the taxation year 2018