Your 30-year-old single client says he doesn't have a T4 slip because his former employer went out of business, and he cannot be located. Your client says he knows his hourly rate was $21.50 and that it was a CPA who did payroll and took off the appropriate Income Tax, was paid bi-weekly, and worked 40 hours a week without a week off all year. 

Calculate the 2022 Income Tax Return to either a refund or a balance owed.