Yusuf received dividend cheques for the following amounts in 2019:

Non-Eligible $142; Eligible $1183; and Foreign $390 (net of $35 foreign tax).

What is his 3(a) property income for 2019?

Select one:

a. $1981

b. $1750

c. $2221

d. $1325

Jimbo Connors, works at the South Delta tennis academy and his only source of income is from employment. He did not pay his net tax owing for 2018 until he actually filed his return on September 28th, 2019. His net tax owing on his balance-due day was $5101. This is the first time he has been late filing or paying. How much of a late filing penalty will Jimbo incur?

Select one:

a. $255

b. $459

c. $Nil

d. $204

Qathy Driscoll is a nurse. She is about to retire and will be receiving a large retirement payment that is taxable in the year received. Her husband wants her to retire in the middle of December 2018, so they can travel for the holidays. Qathy however would like to retire at the beginning of January 2019 so she can defer paying tax on her retirement payment for one year. Qathy's strategy would be considered:

Select one:

a. Tax evasion

b. Tax fraud

c. Tax avoidance

d. Tax planning