Taxpayers Information

Taxpayer #1
Name:	Owen Cornell
SIN:	805 232 105
DOB:	August 19, 1976
Taxpayer #2
Name:	Sonja Cornell
SIN:	805 232 212
DOB:	June 3, 1978
Address:	2621 River Road, Your City, YP, P0M 1B0
Phone number:	(XXX) 983-2425
Email address:	No email address

Owen and Sonja Cornell are married. They are the parents of two children: Kirsten (born on July 1, 2000) and Ingrid (born on May 17, 2009). Ingrid does not have any income.

Kirsten (SIN 805 232 329) graduated from secondary school in June. She received a scholarship for her excellent work in school and has a T4A with $5,000 in Box 105. Kirsten took the summer off to do some traveling. In September, Kirsten began full-time study at the University of Your Province. She lives in a university residence during the academic year, but she uses River Road as her official address. In addition to tuition of $3,000, Kirsten spent $350 on books and $25 for student association fees. She has receipts for these expenses. Kirstens T2202 shows that she attended university full-time for four months. She wants to transfer maximum tuition amounts to her father.

Owen works as a meteorologist and Sonja works part-time as a graphic artist. Their information slips are reproduced on the following pages.

Owen and Sonja paid the following medical expenses in 2019, for which they were not reimbursed by their insurance:

July 16	Kirsten	Dr. Wolf, orthodontist	$2,100
August 15	Ingrid	Dr. Wolf, orthodontist	$5,000
All year	Sonja	Chiropractor	$2,500

Owen has official receipts for these expenses. The only other medical expenses the Cornells had in 2019 were the premiums for the health insurance plan Owen paid through his employer.

Sonja was in hospital for six weeks during the year, but all of her expenses were covered by their health plan. She paid Victoria Lipinski (SIN 805 212 438) $2,000 to care for Ingrid after school on the days she worked and for the six weeks she was in hospital.

1. How much of the scholarship she received must Kirsten include in her income? Explain your answer.

2. Kirsten is filing her own tax return; will she receive a GST/HST credit? Why or why not?

3.How much of her expenses for books and association fees can Kirsten claim on her tax return? Explain your answer.

T4 2019 10 YP Protected B when completed/Protg B une fois rempli Encloyer's name -Nom de l'employeur Canada Revenue Agence du revenu Agency du Canada Year Conjectural Associates Statement of Remuneration Paid Anne tat de la rmunration paye Employment income-ne 10100 Income tax deducted in 43700 Revenus emplogre 10100 mot sur le revenue 43700 14 64,250,00 22 54 Employers account number/Numro de compte de remployeur Province of employment Employees CPP contributions - Ine 30800 Elise canings Province d'emploi Cotisations de employeu RPC-ligne 30000 Gains assebles de 16 2,748.90 24 53,100.00 Social Insurance number Exempt - Exemption Numro d'assurance sociale CPPIOPP El PPP Employment 0000 Employee's OPP certnotions - Ine 36800 OPPOPP Deaming 12 805 232 105 Code demplo Cotions comply RRO-30800 Gans ouvrant rotopenson-RPCRRO 29 17 26 57,400,00 RPCRRO AERPAP Employee's El premium - Ine 31200 Union ne 21200 Employer's name and address - Nom et adresse de l'employ Cotisations de Temple Phone 31200 Cotisations syndices - 21200 Lanters) - Non de mense Prste.Preron 18 44 860.22 . Cornell Owen RPP Corrbutions in 20700 Charitable donations - Ine 34900 Cotisations a un RPA-ligne 2070 Dons de bienfaisance - ligne 34900 20 950.00 46 Pension adusmert - Iine 20000 RPP OP SP Sumber 2621 River Road Facteur de qualence-gre 2000 N d'agrement du RPA oudun RPDB 52 2,375.00 50 8768002 Employee's PPIP premuns - Soover PPP inte mings Cotisations de temployeau RPAP - voir au verso Gains assure URPAP 55 56 Your City, YP, POM 180 Box Cose Amourt-Mortert Box-coor Amourt-Mortort Dox-code Amout-Mortort Other information (see over) 85 1,492.00 Box Case Amourt-Montert Box Case Amourt-Mortant Box - Case Amour-Vortant T4 (19) Autres renseignements (voir au verse) Employer's neme-Nom de l'employeur 11 Load Revenue Arte du revenu du Canada T4 Year Delight to the Eye Statement of Remuneration Paid Anne 2019 tat de la rmunration paye Employment in meine 10100 Income tax deducted-in 43700 Revenus dempire 10100 Impet sur le revenue 3700 14 10,580.00 22 550,00 54 Encloyers accourt number / Numero de compte de remployeur Province of engloyment Employees CPP contributions - Ine 30800 Ensure coming Province complet Cobisations de replyRPC - Igre 30000 ainasse A 16 361.08 24 10,580,00 Social Insurance number Exempt - Exemption Numare dance sociale CPPIOPP EI POP Employment Employee's OPP Cortions - Ine 30800 OPPOPP Datang 12 805 232 212 Code demo Cotton Gormley RRG - 30800 Gans ouvrant route person - RPCRRO 29 17 26 RPCRRO AERPAP 10,580,00 Employee's El premiums-ine 31200 Union - Ine21200 Employee's name and address - Nom et adresse de l'employ Cotisations de Templey TAE-ligne 31200 Cotisations syndicales - 21200 Lasten otters) -Non detalle en stress First one-Preron ana 18 171.40 44 Cornell Sonja RPP contrbutions-Ine 20700 Charitable donations - Ine 34900 Cotisations du RPA-lige 20700 Dons de bienfaisance - Igre 34900 20 46 10 YP Protected B when completed / Protg B une fois rempli Pension adus metine 20000 Fadeur deguilence - Igre 20800 2621 River Road Your City, YP, POM 130 RPP DPSP retumber N d'agrment d'un RPA ou dun RPDB 50 52 Employee's PPIP premun - over Cotisations de regio RPAP-Vou verso PPP inte mings Gains assure u RPAP 55 56 Box - Cose Amourt-Mortert Dox-com Amoure - Mortart Box-code Amout - Mortart Other information (se over) Box - Case Amourt-Mortart Box Case Amount - Mortart Box - Case Amour-Vortant T4 (19) Autres renseignements (voir au verso) Canada Revenue Agence du revenu du Canada Payer's name - Nomas payu University Scholarship Program Year Anne 2019 T4A Statement of Pension. Retirement. Annuity. Etat du revenu de pension, de retraite, de rento ou d'autres sources 061 Payers 2000 mer / Numro de corps du payout Pension of bution-In 11500 Presserte ou autres pensions 11500 016 Inome deducted - Ine 43700 Impor sur le revenue Igre 43700 Soon Numero conosco Recent count number Numero de compte du bonita Lumpun payments - no 150 Pamon - 18000 012 013 805 232 329 Selemployed commissione Connenwandant 020 018 Annus Porto Fees for sevices Honor outros sommes pour sonces rendus Recipient's name and address - Nom et adresse du bnficiaire Last name) - No detalleen de moules) Fromenom Cornell Kirsten -Intes 024 048 2621 River Road Your City, YP, POM 130 Box - Cose 105 Other information (soo page 2) Autres renseignements (vor a la page 2) Amount - Montent Box-One Amount - Monton 5,000.00 TAA (19) Protected B when completed/Protego B une fois rompi Box Case Amount Montant Rok Case Amount - Mortant Box Case Amount Montant Base Amount Montant Box Case Amour - Montent Box Oase Amount Montant Box One Amourt-Montant Bore Amount - Montent Box Case Amount Montant Box One Amount - Mortant Canada Revenue Agence du revenu Agency du Canada T2202 Tuition and Enrolment Certificate Certificat pour frais de scolarit et d'inscription Name and address of designated educational institution School type Nom et adresse de l'tablissement d'enseignement Catgorie d'cole University of Your Province 1 Student number Numero d'tudiant Protected B/Protg B when completed / une fois rempli For student/Pour tudiant 1 Year Anne 2019 Flying school or club Ecole ou club de pilotage Filer Account Number Numero de compte du declarant R2 Session From periods/ YY/VM Periodes De detudes AAMM YYMM A AAMM *Number of months part-time Nombre de mois a temps partiel Number of months full-time Nombre do mois a temps plein Name of program or course Nom du programme ou du cours Bachelor of Fine Arts Student Name Nom de rotudiant Kirsten Cornell Student address Adresse de Tetudiant 2621 River Road Your City, YP, POM 130 Eligiblo tuition fees part-time and full-time Frais de scolarite admissibles pour tudes temps partiel et temps plein $ 3,000.00 1909 1912 1 2 3 Totals / Totaux $3,000.00 Information for students: See the back of Certificate 1. If you want to transfer al or part of your tuition amount, complete the back of Certificate 2 Renseignements pour les tudiants : Lisez le verso du certificat 1. Si vous dsirez transfrer une partie ou la totalit de vos frais de scolarite remplissez le verso du certificat 2. Social insurance number (SIN) Numro d'assurance sociale (NAS) 810 5 2 3 2 3 2 9 See the privacy notice on the next page. Consultez ravis de confidentialite a la page suivante. T2202 (08/2019) Canada T4 2019 10 YP Protected B when completed/Protg B une fois rempli Encloyer's name -Nom de l'employeur Canada Revenue Agence du revenu Agency du Canada Year Conjectural Associates Statement of Remuneration Paid Anne tat de la rmunration paye Employment income-ne 10100 Income tax deducted in 43700 Revenus emplogre 10100 mot sur le revenue 43700 14 64,250,00 22 54 Employers account number/Numro de compte de remployeur Province of employment Employees CPP contributions - Ine 30800 Elise canings Province d'emploi Cotisations de employeu RPC-ligne 30000 Gains assebles de 16 2,748.90 24 53,100.00 Social Insurance number Exempt - Exemption Numro d'assurance sociale CPPIOPP El PPP Employment 0000 Employee's OPP certnotions - Ine 36800 OPPOPP Deaming 12 805 232 105 Code demplo Cotions comply RRO-30800 Gans ouvrant rotopenson-RPCRRO 29 17 26 57,400,00 RPCRRO AERPAP Employee's El premium - Ine 31200 Union ne 21200 Employer's name and address - Nom et adresse de l'employ Cotisations de Temple Phone 31200 Cotisations syndices - 21200 Lanters) - Non de mense Prste.Preron 18 44 860.22 . Cornell Owen RPP Corrbutions in 20700 Charitable donations - Ine 34900 Cotisations a un RPA-ligne 2070 Dons de bienfaisance - ligne 34900 20 950.00 46 Pension adusmert - Iine 20000 RPP OP SP Sumber 2621 River Road Facteur de qualence-gre 2000 N d'agrement du RPA oudun RPDB 52 2,375.00 50 8768002 Employee's PPIP premuns - Soover PPP inte mings Cotisations de temployeau RPAP - voir au verso Gains assure URPAP 55 56 Your City, YP, POM 180 Box Cose Amourt-Mortert Box-coor Amourt-Mortort Dox-code Amout-Mortort Other information (see over) 85 1,492.00 Box Case Amourt-Montert Box Case Amourt-Mortant Box - Case Amour-Vortant T4 (19) Autres renseignements (voir au verse) Employer's neme-Nom de l'employeur 11 Load Revenue Arte du revenu du Canada T4 Year Delight to the Eye Statement of Remuneration Paid Anne 2019 tat de la rmunration paye Employment in meine 10100 Income tax deducted-in 43700 Revenus dempire 10100 Impet sur le revenue 3700 14 10,580.00 22 550,00 54 Encloyers accourt number / Numero de compte de remployeur Province of engloyment Employees CPP contributions - Ine 30800 Ensure coming Province complet Cobisations de replyRPC - Igre 30000 ainasse A 16 361.08 24 10,580,00 Social Insurance number Exempt - Exemption Numare dance sociale CPPIOPP EI POP Employment Employee's OPP Cortions - Ine 30800 OPPOPP Datang 12 805 232 212 Code demo Cotton Gormley RRG - 30800 Gans ouvrant route person - RPCRRO 29 17 26 RPCRRO AERPAP 10,580,00 Employee's El premiums-ine 31200 Union - Ine21200 Employee's name and address - Nom et adresse de l'employ Cotisations de Templey TAE-ligne 31200 Cotisations syndicales - 21200 Lasten otters) -Non detalle en stress First one-Preron ana 18 171.40 44 Cornell Sonja RPP contrbutions-Ine 20700 Charitable donations - Ine 34900 Cotisations du RPA-lige 20700 Dons de bienfaisance - Igre 34900 20 46 10 YP Protected B when completed / Protg B une fois rempli Pension adus metine 20000 Fadeur deguilence - Igre 20800 2621 River Road Your City, YP, POM 130 RPP DPSP retumber N d'agrment d'un RPA ou dun RPDB 50 52 Employee's PPIP premun - over Cotisations de regio RPAP-Vou verso PPP inte mings Gains assure u RPAP 55 56 Box - Cose Amourt-Mortert Dox-com Amoure - Mortart Box-code Amout - Mortart Other information (se over) Box - Case Amourt-Mortart Box Case Amount - Mortart Box - Case Amour-Vortant T4 (19) Autres renseignements (voir au verso) Canada Revenue Agence du revenu du Canada Payer's name - Nomas payu University Scholarship Program Year Anne 2019 T4A Statement of Pension. Retirement. Annuity. Etat du revenu de pension, de retraite, de rento ou d'autres sources 061 Payers 2000 mer / Numro de corps du payout Pension of bution-In 11500 Presserte ou autres pensions 11500 016 Inome deducted - Ine 43700 Impor sur le revenue Igre 43700 Soon Numero conosco Recent count number Numero de compte du bonita Lumpun payments - no 150 Pamon - 18000 012 013 805 232 329 Selemployed commissione Connenwandant 020 018 Annus Porto Fees for sevices Honor outros sommes pour sonces rendus Recipient's name and address - Nom et adresse du bnficiaire Last name) - No detalleen de moules) Fromenom Cornell Kirsten -Intes 024 048 2621 River Road Your City, YP, POM 130 Box - Cose 105 Other information (soo page 2) Autres renseignements (vor a la page 2) Amount - Montent Box-One Amount - Monton 5,000.00 TAA (19) Protected B when completed/Protego B une fois rompi Box Case Amount Montant Rok Case Amount - Mortant Box Case Amount Montant Base Amount Montant Box Case Amour - Montent Box Oase Amount Montant Box One Amourt-Montant Bore Amount - Montent Box Case Amount Montant Box One Amount - Mortant Canada Revenue Agence du revenu Agency du Canada T2202 Tuition and Enrolment Certificate Certificat pour frais de scolarit et d'inscription Name and address of designated educational institution School type Nom et adresse de l'tablissement d'enseignement Catgorie d'cole University of Your Province 1 Student number Numero d'tudiant Protected B/Protg B when completed / une fois rempli For student/Pour tudiant 1 Year Anne 2019 Flying school or club Ecole ou club de pilotage Filer Account Number Numero de compte du declarant R2 Session From periods/ YY/VM Periodes De detudes AAMM YYMM A AAMM *Number of months part-time Nombre de mois a temps partiel Number of months full-time Nombre do mois a temps plein Name of program or course Nom du programme ou du cours Bachelor of Fine Arts Student Name Nom de rotudiant Kirsten Cornell Student address Adresse de Tetudiant 2621 River Road Your City, YP, POM 130 Eligiblo tuition fees part-time and full-time Frais de scolarite admissibles pour tudes temps partiel et temps plein $ 3,000.00 1909 1912 1 2 3 Totals / Totaux $3,000.00 Information for students: See the back of Certificate 1. If you want to transfer al or part of your tuition amount, complete the back of Certificate 2 Renseignements pour les tudiants : Lisez le verso du certificat 1. Si vous dsirez transfrer une partie ou la totalit de vos frais de scolarite remplissez le verso du certificat 2. Social insurance number (SIN) Numro d'assurance sociale (NAS) 810 5 2 3 2 3 2 9 See the privacy notice on the next page. Consultez ravis de confidentialite a la page suivante. T2202 (08/2019) Canada