Question

Mr. William Norris is 45 years old. The following fve independent Cases make varying assump-tions for the 2020 taxation year with respect to Mr. Norris’ marital status and number of depen-dants. In all Cases, Mr. Norris earned employment income of $60,000 and his employer withheld the required EI premiums and CPP contributions. 

Case A Mr. Norris is married and his wife, Susan, has Net Income For Tax Purposes of $8,800. Susan’s 73 year old mother, Bernice, lives with them. Bernice has a mental infrmity that is not severe enough to qualify for the disability tax credit. However, it does make her dependent on William and Susan. Because of a large investment portfolio, Bernice had Net Income For Tax Purposes of $18,000 during 2020. 

Case B Mr. Norris is married and his wife, Susan, has Net Income For Tax Purposes of $4,410. They have one child, Martha, who is 10 years of age. Martha had no income during the year. During the year, the family had medical expenses as follows: William $1,200 Susan 1,600 Martha 350 Total $3,150. 

In each case, calc Mr. Norris min fed tax payable in 2020. Indicate any carry forwards available to himand his depend. and carry forward provisions.Ignore any tax amounts that Mr.Norris have had witheld or paid in instalment.