There are five independent cases which follow. Each case involved various assumptions as to the amount and type of income earned by John Moss in $2022,$ as well as other information that is relevant to the determination of his $2022$ federal income tax payable.

In those cases where we have assumed that the income was from employment, assume that the employer withheld the maximum EI premium and CPP contribution. Also assume that the CPP deduction of $$461$ had been taken into consideration in the determination of both net income and taxable income.

Case $1$: John was $58$ years old and had employment income of $$87,600.$ His common$-$law partner was $48$ years old and had net income of $$8,260.$ They had an adopted child who was $19$ years old and lived at home. John and his partner had medical expenses of $$4,600.$ Medical expenses for the son totaled $$10,300.$ The son had net income of $$4,300.$

Case $2$: John was $46$ years old and had net income of $$160,000$ all of which was employment income. His wife Mary was $41$ years old and had net income of $$6,100.$ They had a $20-$year$-$old son who lived at home. He was dependent because of a physical infirmity, but it was not severe enough to qualify him for the disability tax credit. However, he was able to attend university on a full$-$time basis for $8$ months during $2022.$ John paid his tuition fees of $$9,400,$ as well as $$720$ for the textbooks that he required in his program. The son had net income of $$8,350.$ The son agreed to transfer the maximum education credits possible to John.

Case $3$: John and his wife Beverly are both $67$ years of age. Beverly qualified for the disability tax credit. The components of net income for both John and Beverly were as follows:

John

Beverly

Interest

$ $1,300$

$ $720$

CPP Benefits

$11,400$

Nil

OAS Benefits

$7,700$

$7,700$

Income from RPP

$36,200$

$840$

Net Income

$$56,600$

$$9,260$

Case $4$: John was $45$ years old and had net income of $$97,100$ all of which was from employment. His wife Marcia was $37$ years old and had net income of $$8,600.$ They had no children. However, they provided in home care for Marcia's father who was $61$ years old, dependent because of a physical infirmity, and had no income of his own. His infirmity was not severe enough to qualify for the disability tax credit. Also living with them was John's $67-$year$-$old father and $63$ year old mother. They were both in good physical and mental health. John's father had net income of $$23,200$ and his mother had net income of $$11,700.$

Case $5$: John was $58$ years old and had net income of $$114,000$ all of which was rental income. He was divorced and had been awarded custody of his $21-$year$-$old disabled son. The son qualified for the disability tax credit and had net income of $$8,430.$

Required: In each case, calculate the minimum federal income tax payable for $2022$ for John Moss. Indicate any carry forwards available to him and his dependants and the carry forward provisions. Ignore any amounts John might have had withheld for federal income taxes paid, any instalments that may have been paid and the possibility of pension income splitting.