uestion $21(12$ points$)$

Masily Wati is an Actuary with a $$anadian public company. In $2023,$ she had net and taxable income of

$$145,000,$ all of which was employment income.

Her employer withheld the maximum EI premiums and CPP contributions.

Masily's common$-$law partner, Sativ had net income of $$7,150.$

They have an adopted daughter Visha who is $18$ years old and attends college on a full$-$time basis

for $8$ months during $2023.$ Masily paid her tuition fees of $$4,650,$ as well as $$750$ for the textbooks

that she requires in her program. The daughter had a net income of $$2,825.$ The daughter agrees to

transfer the maximum education credits possible to Masily.

Masily's father Kahil who is $76$ years old and has physical infirmity that is not severe enough to

qualify for the disability credit. However, it makes him dependent on Masily and Sativ for care and

support. Kahil had a net income of $$4,300$ for $2023.$

Masily paid medical and dental expenses of $$7,145$ for her and Sativ in $2023.$

Masily donated $$565$ to the Sick Kids Hospital in $2023.$