This is a study question from Byrd & Chen's Canadian Tax Principles

Individual Tax Payable Case

John's Net Income For Tax Purposes is equal to his Taxable Income. Determine his 2018 Tax Payable. When it is assumed that the income was from employment, the employer withheld the maximum EI premium and CPP contribution.

John is 58 years old and has employment income of $87,600. His common-law partner is 48 years old and has income of $8,260. They have an adopted child who is 19 years old and lives at home. John and his partner have medical expenses of $4,600. Medical expenses for the son total $10,300. The son has Net Income For Tax Purposes of $4,300. Determine his 2018 Tax Payable.