Taxpayer Information:

Name: Maria Perez

SIN: $805109113$

DOB: September $9,1983$

Marital Status: Single

Phone number: $($XXX$)432-2356$

Email address: m$.$perez@hotmail.com

Maria was living at $309$ Harmony Road, apt. $1313,$ Georgetown, YP$,$ L$3$P $1$C$2,$ until she found a new position in Your City. On April $1$st$,$ she started working as a photographic designer for Still Life Limited at $180$ Patricia Drive, Your City, YP$,$ K$1$M $1$M$4.$

Maria moved from Georgetown to Your City on March $29.$ She paid $$370$ to rent a U$$Haul trailer and drove $348$ km to her new home. She purchased one meal while on the road.

Maria cancelled her lease at Harmony Road by paying a $$650$ penalty and bought a new home at $61$ Trillium Court, Your City, YP$,$ P$0$P $0$P$0.$ The home cost $$220,000$ and she paid $$1,500$ in legal fees.

Maria withdrew $$35,000$ from her RRSP under the Home Buyers$$ Plan for the down payment. She is very excited about the move; this is the first home she has owned. Her new residence is $5$ km from work, whereas the old residence was $350$ km from the new work location.

Since the new home was not ready for occupancy until April $5,$ Maria stayed seven days at the Shady Rest Motel at a cost of $$455.$ She purchased all her meals in restaurants during these seven days. Maria received a token reimbursement of $$500$ from her new employer. This amount was not included in her income.

Prior to finding the job with Still Life Ltd$.,$ Maria was unemployed. However, she has income from a mortgage arising from the sale of a family property which she inherited. The mortgage interest she received for $2022$ totalled $$5,106,$ which Maria invested in a TFSA. She does not have an information slip for this income and does not want to report it on her tax return.

Maria$$s T$-$slips are reproduced below. She is a Canadian citizen, does not live within a CMA and she wants to answer $$Yes$$ to the Elections Canada question. She does not own any foreign property. Maria has never signed up for My Account with the CRA and would still like to receive paper Notice of Assessments by regular mail. Q$1$Does she have to repay any of her EI benefits? Explain why or why not? Q$2$Which non$-$refundable tax credits can Maria claim? Q$3$QDoes Maria have to include the $$35,000$ RRSP withdrawal in income? Explain why or why not.