Three days each week, a large landscaping crew efficiently swarms over The Townhouse Terrace in your city. The grass is cut, the trees are pruned, the flower beds are weeded, and the sidewalks are swept, leaving the property immaculate. One resident says the numerous capable landscapers remind him of ants. Keith (SIN 805 127 115; born August 13, 1983) is one of these "ants." He lives at 6 place court number 369-7851 (use your area code), email address destined d..e@Hotmail. Keith lives with his wife, Katie (SIN 805 127 123; born March 3, 1984). Katie is an ambitious young tax attorney who does not particularly like to spend time outdoors, even with Keith. Katie's net income on Line 236 is $87,320. She has already filed her own return. Keith and Katie sold their original home located at 216 Bay field Street, Your City,Francisco for $400,000 on March 31, 2017, before moving into their new home a few blocks away at their current address. They had purchased the house on Bay field St together in 2012; they lived exclusively at that address and had not owned any other residential property during the time they owned that home. Neither Keith nor Katie changed employment last year; they moved simply because they liked the new house. Keith has an ING investment account which pays him interest. He never received an information slip but was able to total up the $20.30 interest he received last year from ING. Keith also has a Royal Bank savings account to which he contributes 25% of the funds and Katie contributes the remaining 75%. The $875 shown in Box 17 of the T5 slip issued by Cut You! represents royalties paid to Keith for the use of the pruning shear blade he invented. Keith has a bank account in the US that he inherited a few years ago from his uncle. He has not done anything with this bank account in 2017 (i.e., he neither contributed nor withdrew any amounts). According to bank statements, the account contained US$124,000 on January 1st and US$125,240 on December 31st. The bank statements also show that the only credits on this account are for monthly interest payments. For 2017 the annual average exchange rate was $1.2986. Keith is not a US Citizen. He does not need to file a US return. Keith has a $75 receipt for investment counsel fees. Though Katie doesn't know it yet, in November Keith bought a piece of land in a nearby rural area where he hopes to build a small cabin. Keith's T4 and other information slips are reproduced on the following pages. Last year Keith received a tax refund of $1,000, including $25 interest on the refund. He is hoping for a refund again this year. Prepare Keith's tax return