Were you being a tax professional work for A & B tax consultant corp. Victoria, new client ask you to help her to understand and prepare her tax return for 20X9 She wants to know her max RRSP deduction, and she wants to use it all to reduce her taxes. Also, she want you to calculate and explain what is her minimum Net income for Tax Purpose, her minimum Taxable Income, and her minimum Federal tax Payables. Finally, she needs to know her tax credits and how much her tax refund or owe from (to) Canada Revenue Agency She provides you with the following information:

a) Years ago, Victoria plans to move to Edmonton to be close to schools for her children, in 20X1 she won 600,000 from a lottery ticket immediately (in 20X1) she purchases two houses, first home for 290,000 in downtown Edmonton; and the second one for 190,000 in Reddeer where she used to live. In 20X9 her daughter stayed in Edmonton house while she is attending University. In 20X3 her accountant advise her to designate the house in Edmonton as the principal residence, as he believes the houses will appreciate in the coming years in Edmonton. In April 20X9 she sold the second house in Red deer for 220,000 and she moves to Edmonton, she fill out form T2091 based on her accountant's advice and designated the Edmonton house as the principal residence from 20X3 and after.