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When preparing an income tax return, which categories (deductions, etc) would these points fall under? RogerArmstrong (D.O.B. 1967-01-01) is an insurance broker who has been

When preparing an income tax return, which categories (deductions, etc) would these points fall under?

  • RogerArmstrong (D.O.B. 1967-01-01) is an insurance broker who has been very successful at his job in the last few years.
  • Three years ago, his only child, Victoria, was driving a car that was hit by a distracted driver. She and her husband were killed, and their 13-year-old son, Geoffrey, was blinded by the accident.
  • Roger and his wife, Isabella, adopted Geoffrey. Isabella quit her part-time job to care for him.
  • Isabellas parents went through a nasty separation a few years ago and Rita moved in with Roger and Isabella. Isabellas fathers (Michael) current location is unknown, but it is believed that he is living somewhere in the Baltic.
  • Isabelle cares for her mother, Rita, who lives with them. Rita suffers from dementia. The family doctor has signed a letter stating that she is dependent on Roger and Rita because of her impairment. Rita does not meet the residency requirements necessary to qualify for Canadian Old Age Security.
  • In addition to his salary, Roger also earns commissions. His employer requires him to have an office in his home and has signed the form T2200 each year to this effect.
  • In January 2018, Michael was arrested in Estonia. Isabella had to spend three weeks in Estonia before she could get him released from jail.
  • During this time, Roger paid Nannies on Call $5,000 for in-home help to take care of Geoffrey while Isabella was away.
  • During the year, Rogers employer reimbursed $4,000 for meals and entertainment with clients, $3,500 for hotels and $6,000 for airline tickets.
  • Roger paid $800 for the care and feeding of Geoffreys seeing eye dog.
  • During the year, Isabella and Roger made donations of $5,000 and $1,000, respectively, to the Seeing Eye Dog Society.
  • During the 2018 taxation year, Roger paid for the following medical expenses for the following individuals:

Name

Procedure

Amount

Roger

Dental

$500

Roger

New Glasses

$1,200

Roger

Prescriptions

$250

Isabella

Dental

$400

Rita

Prescriptions

$800

Geoffrey

Dental

$700

  • Finally, Roger has a home office which is used exclusively for to earn income and approximately 1/5th of the houses square footage is dedicated to the home office. During the 2018 taxation year, Roger incurred the following expenses:

Expense

Amount

Hydro

$3,000

Insurance

$1,200

Maintenance

$4,500

Mortgage Interest

$7,000

Mortgage Life Insurance

$600

Property Taxes

$6,500

Name

Isabella Armstrong

Geoffrey Armstrong

Rita Johnson

Michael Johnson

Date of Birth

1966-01-01

2003-02-01

1950-03-01

1950-02-01

Income

$9,500

$0

$600

$500

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